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Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective

The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. If no such possibility is at hand, a cash-flow disadvantage arises and also, it leads to segmentation of the internal market. The asymmetrie

Soch-tiss report

Microsoft Word - SOCH-TISS report 2.0.doc 1 SOCH – TISS WORKSHOP REPORT Lund, September 24 – 28, 2018 During the final week of September, 2018, the School of Social Work, Lund University, hosted a group of researchers from the School of Social Work at Tata Institute of Social Sciences (TISS) in Mumbai, India. Already established as partners in teaching and education the schools want to move ahead

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/soch-tiss_report.pdf - 2026-04-24

Lathund-endnote-pc

EndNote X8 PC Referenshantering med EndNote X8 PC Studentguide Bibliotek & IKT Medicinska fakulteten Lunds universitet 2017 1 Referenshantering med EndNote X8 PC Innehåll Vad är EndNote?...................................................................................................................................... 2 Hur får jag tillgång till programmet? .......................................

https://www.student.med.lu.se/sites/student.med.lu.se/files/lathund-endnote-pc.pdf - 2026-04-24

Development of a vitamin C-rich baobab beverage

It is challenging for the food industry to deliver products that satisfy consumers changing desires and needs. Baobab is a fruit that holds potential for the development of trendy food products due to its rich nutritional profile and unique rheology. Unlike most fruits, it contains a dry pulp with a moisture content of 11-12 % (Phytotrade, 2008). Despite these features, baobab has been overlooked

Tetra Evero Aseptic Sleeve Sealing Process - An Evaluation and Improvement Study

In May 2011 Tetra Pak launched the first carton bottle for aseptic milk, the Tetra Evero Aseptic (TEA). This Master Thesis aims to give proposals on how the future development of the mechanism working as a dolly when the inductor is making the longitudinal sealing (LS) on the package in the A6 filling machine, should be continued. The current LS mechanism is not fulfilling the requirements in func

”Att förändra tankesätt i grunden”: hur hållbarhet diskuteras i jämställdhetsrelaterat förändringsarbete

This interview study is about applying a sustainability perspective on organizational change with focus on gender and gender equality questions. With the city of Malmö’s work with gender mainstreaming as an example, I have drawn conclusions about how sustainability can be created. I am using institutional ethnography as my method and I have conducted interviews with eight employees at Malmö’s city

Unraveling the Payout Puzzle

Purpose: The purpose of this study is to investigate if institutional ownership has an impact on a firm’s total payout ratio in Swedish firms. Methodology: The study uses fixed effects models with robust standard errors clustered by firm with year effects and provides several robustness checks by altering the dependent variable in our analysis. Theoretical perspectives: The theoretical framework

Överprissättning av läkemedel - En studie av konkurrensrätten som verktyg för att balansera patenträtt och rätten till hälsa

Alla människor har rätt till hälsa enligt artikel 12 Konventionen om ekonomiska, sociala och kulturella rättigheter (ICESCR) och artikel 35 i EU:s rättighetsstadga (stadgan). För många människor är läkemedel livsviktiga. Emellertid har läkemedelsbolag med patenträttigheter en möjlighet till fri prissättning. Företag behöver tjäna pengar för att kunna forska fram nya produkter och läkemedelsbolag kAccess to pharmaceuticals can be vital for a lot of people. The public’s right to health is ensured by article 12 of the International Covenant on Economic, Social and Cultural Rights (ICESCR) and by article 35 of the Charter of Fundamental Rights of the European union (the EU Charter). However, pharmaceutical companies with patent rights can charge whatever price they want on medicines. Companies

Ekocid - det femte internationella brottet? Analys av initiativet att införa ekocid som en internationell brottsrubricering

Miljöförstöring och habitatdegradering har blivit pressande globala frågor de senaste åren, vilket hotar överlevnaden för mänskliga samhällen och de naturliga system som upprätthåller liv på jorden. Romstadgan, grundfördraget för Internationella brottmålsdomstolen (ICC), fastställer fyra centrala internationella brott, folkmord, brott mot mänskligheten, krigsförbrytelser och aggressionsbrott. Det The urgency of environmental destruction and deterioration has increased recently since it threatens both the survival of human societies and the natural systems that sustain life on Earth. The four primary international crimes included in the Rome Statute, the law that established the International Criminal Court (ICC), are genocide, crimes against humanity, war crimes, and act of aggression. How

Investigating intrinsically derived IgA responses in the intestine of young mice in steady-state and infected conditions

Hålla tarmbakterier i schack hos unga möss Efter födseln exponeras ett spädbarn för den yttre miljön för första gången. Detta innebär exponering för ett stort antal bakterier och virus. Spädbarn är mer benägna att bli infekterade av bakterier och virus än vuxna. Hos vuxna kan antikroppen Immunoglobulin A (IgA) hjälpa till att hålla bakterier och virus i schack genom att omsluta dem och agera som The period after birth, when an infant is initially exposed to vast amounts of environmental and microbial antigens, sets the stage for proper immune system development ensuing lifelong immunity. Simultaneous to this first-time exposure, the nursing mother provides immune protection via antibodies in the breast milk. Secretory Immunoglobulin A, as provided by the mother or produced intrinsically i

Förstudie av en ny regleringsdamm vid Finsjö - En projektspecifik studie för Finsjö Övre kraftverk

The hydropower plant at upper Finsjö is situated in the south-eastern part of Sweden. It is owned and operated by E.ON Vattenkraft Sverige AB. The dams are built in the beginning of the 20th century and regarding the safety of the dams they are in need of repairs. As an alternative, E.ON wants to investigate the possibility of building a new dam further downstream of the existing ones and thus mak

Using Intellectual Property (IP) to increase sustainability impact - An evaluation of a business tool kit for sustainable IP

Använda immateriella rättigheter för att öka ett företags hållbara påverkan Immateriella rättigheter är verktyg för att stimulera innovation och investeringar i forskning och utveckling för att främja tillväxt och har traditionellt använts för ekonomiska intressen före miljömässig och social påverkan. Forskningsprojektet IPACST, som forskar på immateriella tillgångars roll för att accelerera en hIntellectual Property Rights, IPR, are tools to incentivize innovation and investment in Research and Development (R&D) to promote growth and are traditionally used for economic interests before environmental and social concerns. The research project IPACST has developed a business tool kit for supporting organizations in designing their IP models to increase environmental and social impact. T

Spatial Patterns for Potential Climate Voting

The need to curb global warming is evident, and efficient climate policies are essential. But within the democratic context, public support for climate politics is needed to implement mitigation efforts. Sweden has long been known as a forerunner for climate change mitigation, however, there are indications that the voters’ interest in climate politics is waning. This study aims to visualize the e

Will the electrical grid sustain the change towards an electrified freight truck fleet?

Med en elektrifiering av tunga lastbilar kommer elbehovet att ̈oka kraftigt och elnätet ̈ar inte förberedd p ̊a utmaningen. Det rader kapacitetsbrist i nätet och det behöver utredas hur den kan undvikas. Transportsektorn star infor stora förändringar för att minska sitt klimatavtyck. Elnätet ̈ar en kritisk infrastruktur för att möjliggöra denna omställning. Förutom att bygga ut finns det m ̈ojlighThe transport sector is facing major challenges to reduce the greenhouse gas emissions. The electrification of the freight fleet, which is an important step towards emission reduction, will result in capacity challenges in the grid. The aim of this thesis is to evaluate how the existing grid is affected by the electrification of heavy trucks and what solutions or reinforcements needs to be impleme

Upplysning utan förnuft : begär och frihet hos Thomas Hobbes, John Locke, David Hume och Montesquieu

Popular Abstract in Swedish Denna avhandling syftar till att ge en översikt över cirka hundra år av europeisk intellektuell historia som lyfter fram nya aspekter av de klassiska tänkarna. Analysen av de fyra filosoferna Thomas Hobbes, John Locke, David Hume och Charles de Montesquieu syftar till att belysa en generell historisk process, nämligen hur den moderna människosynen växer fram i Europa. EThis essay has three main aims. The first one is to give an overview of some hundred years of European intellectual history, bringing out new aspects of the classical thinkers. The analysis of the four philosophers Thomas Hobbes, John Locke, David Hume and Charles de Montesquieu aims at illustrating a general historical process, viz. the emergence of the modern view of man in Europe. After Hobbes,

Import and Export of Functional Mock-up Units in JModelica.org

Different simulation and modeling tools often use their own definition of how a model is represented and how model data is stored. Complications arise when trying to model parts in one tool and importing the resulting model in another tool or when trying to verify a result by using a different simulation tool. The Functional Mock-up Interface (FMI) is a standard to provide a unified model executio

The N-terminal EGF Module of Coagulation factor IX. Studies of Calcium Binding and Module Interactions.

Popular Abstract in Swedish Faktor IX (FIX) är en molekyl som behövs för att blodet ska koagulera. Brist på FIX leder till blödarsjuka. För att öka den grundläggande förståelsen av hur FIX fungerar har vi gjort studier av en bit av FIX, som kallas för EGF1. EGF1 är en av två EGFmoduler som finns i FIX. De kallas EGFmoduler för att de liknar en annan molekyl, Epidermal Growth Factor. I denna avhandCoagulation factor IX (FIX) is a vitamin K-dependent serine protease zymogen that circulates in plasma. Defects in FIX cause the bleeding disorder hemophilia B. FIX contains a Gla module, two Epidermal Growth Factor (EGF) -like modules and a serine protease region. In this thesis, studies have been performed on the N-terminal EGF module, which binds one Ca2+. — The present results show that bindin

Are self-expanding stents superior to balloon-expanded in dilating aortas? An experimental study in pigs

OBJECTIVE: To study the stent/vessel interaction and distensibility following the natural increase in vascular diameter using self-expanding and balloon-expanded stents. DESIGN: Open experimental study. SETTING: Animal laboratory, university hospital. MATERIALS AND METHODS: Eight Palmaz (P) and eight Gianturco (G) stents were transluminally placed in the infrarenal aortas of 16 pigs. Pulsatile dia

Impact and risk factors for early-onset group B streptococcal morbidity: analysis of a national, population-based cohort in Sweden 1997-2001

Objectives To study early-onset group B streptococcal (EOGBS) morbidity, mortality, and maternal risk factors. Design Observational, population-based, retrospective. Data from national registers and medical records. Setting Sweden, 1997-2001. Population Cohort of 640 infants with a diagnosis of GBS infection out of 435 070 live births. Method Infants with diagnoses GBS sepsis (P36.0) and/or pneumo

Radiological changes in asbestos cement workers

OBJECTIVE--To explore associations between exposure to asbestos cement dust and radiographic findings in lung parenchyma and pleura. METHODS--Radiographs from 174 blue collar workers and 29 white collar workers from an asbestos cement plant formed one part of the study. Progression of small opacities was further studied in those 124 blue collar workers, for whom two radiographs taken after the end