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Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable econo

Different conditions for reading aloud sessions. An investigation of the importance of the environment for attention and memory when reading aloud.

I det svenska samhället syns en nedåtgående trend när det gäller barn och ungas läs- och skrivförmåga. Därmed finns det ett värde i att utforska effekter av läsfrämjande initiativ. Den aktuella studien ämnar således att studera vilken betydelse miljön på kulturhuset Funnys Äventyr kan ha i relation till högläsning. Mer specifikt undersöks vilken betydelse miljön har för barns nivå av distraktion o

Information model for urban vegetation in 3D: Recommendations for a municipal 3D base map and operational systems

Hur vi utvecklar våra städer innebär viktiga och stundtals svåra beslut i samhällsbyggnadsprocessen. 3D-stadsmodeller är virtuella 3D-stadsmiljöer som kan bidra med insikter i dessa beslutsprocesser. I Sverige finns planer på att skapa en 3D-baskarta för kommuner. Den ska fungera som en 3D stadsmodell och erbjuda grundläggande information om stadsmiljöer. Den kan hjälpa intressenter, till exempel Urban vegetation and 3D city models are increasingly used strategically in urban development. However, representation of urban vegetation information in 3D city models is often lacking. Currently in Sweden, how urban vegetation should be represented in a future municipal 3D base map is discussed. Focusing on the integration of 3CIM, the Swedish extension of the semantic 3D city model CityGML, and

A Process for Improved Decision-Support based on Probabilistic Methods for Risk Analysis and Building Energy Performance

This paper presents a preliminary method developed for improved decision-support based on probabilistic methods for risk assessment using building performance simulations. The aim of the method is to support the decision-maker in all stages of the building process when deciding on the design of a building by including uncertainties and quantifying; the probability of fulfilling objectives; energy

Guidance signs – for everyone? A study on the use and interpretation of the evacuation sign to route adapted for people with movement disabilities

The aim of this project is to evaluate the sign to evacuation routes that are adapted for people with a disability. The goal is to shed light on problem areas when the sign is used as well as in planning with evacuation signs. The sign was introduced to lead to evacuation points, evacuation elevators and routes to the outside adapted for people with disabilities. With help from experts, a literatu

JAKOB RIIS: Riis, Pan Sonic / INTONAL 2025

24 april 2025 20:00 | Konsert Duration | EnduranceA concert in two parts.An exploration of two interconnected themes: Duration and Endurance. The first part examines duration as a musical and conceptual phenomenon – where time stretches, tempos slow, and sound evolves through extended states. The second part shifts the focus to the human and physical aspects of persistence, exploring stress, pain,

https://www.lu.se/evenemang/jakob-riis-riis-pan-sonic-intonal-2025 - 2026-05-08

Reproductive justice for children and young people with gonadal variations : Intersex, queer and crip perspectives

INTRODUCTION: This article draws on understandings from reproductive justice, crip and queer theories to discuss gonadectomy for children and young people with gonadal variations. Gonadectomy is sometimes performed on people with gonadal variations without their free and informed consent. Some parents report experiencing pressure to consent to such surgery when their children are young. We underst

Driving to Learn: use of the Assessment of Learning Power mobility 2.0 tool to monitor and guide the learning process of using electric toy cars as mobility aids in early intervention for young children with motor disabilities : Clinical problem Assessment of learning power mobility tool: evaluation and intervention strategies

Mini-Symposium Duration: 55 Minutes Contemporary evidence-based models support the early use of electric cars as mobility aids in children with motor disabilities. Monitoring how each child learns to interact with the car, and the learning progression is the key to adjusting the intervention strategies. The ALP 2.0 tool is a qualitative assessment that offers therapists and families a classificati

FABIO MONNI: Barrett, Monni, Wishart / INTONAL 2025

25 april 2025 23:00 | Konsert Concert with music by Barrett / Wishart / Monni (ca. 55 min)Natasha Barrett – Impossible Moments from Venice 2 (2023). Duration: 7'42''Trevor Wishart – Two women (1998). Duration: 14'23''Natasha Barrett – Speaking Spaces 2 - Surfaces from Graz (2023). Duration: 15'18''Fabio Monni – Sospeso su una città di pietra III (2025). Duration: 10'30''Natasha Barrett – Impossibl

https://www.lu.se/evenemang/fabio-monni-barrett-monni-wishart-intonal-2025 - 2026-05-08

Ellen Bjerborn: FIELD STUDIES

17 februari 2026 17:30 | Event Ellen Bjerborn: FIELD STUDIES: Film screening | talk | get-together17 February 2026, at 17:30 Location: Black Room A humming landscape of snow and fells is surveilled, its flowing processes quantified and visualized into datasets. The datasets are passed on to a global information network, a pulsating cloud of numbers surrounding the Earth. Its goal being: "To create

https://www.lu.se/evenemang/ellen-bjerborn-field-studies-film-screening - 2026-05-08

A new Green Sample Preparation And Chromatography Method for Nicotine and Nicotine Related Substances in Nicotine Chewing gum

Heptan, går det att ersätta? Mycket brandfarlig vätska och gas; irriterar hud, giftig för vattenlevande organismer med långtidseffekter, kan vara dödlig vid förtäring samt inandning. Detta är en varningstext från ett säkerhetsblad till HEPTAN, ett vanligt förekommande lösningsmedel vid kemiska analyser i Sverige. Bara i ett provupparbetningsförsök på en produkt och för en analys på ett före-tag i

Occupational therapy interventions for adolescents and young adults with depression and anxiety disorders

Bakgrund: Psykisk ohälsa bland ungdomar och unga vuxna har ökat och kommer sannolikt att fortsätta öka på sikt. Depression och ångestsyndrom är bland de vanligaste orsakerna till psykisk ohälsa världen över. Arbetsterapeuter besitter en avgörande kompetens inom aktivitet och hälsa. Denna kompetens kan vara behjälplig för ungdomar och unga vuxna med depression och ångestsyndrom. Syfte: Att kartläggBackground: Mental illness among youth and young adults has increased and will likely continue to increase in the long term. Depression and anxiety disorders are among the most common causes of mental illness worldwide. Occupational therapists possess competence in activity and health. This competence can be helpful for adolescents and young adults with depression and anxiety disorders. Aim: To ov

Exploring how Individual Characteristics Relate to Use of Generative AI for Schoolwork and Emotional Regulation in Early Adolescence: Ties to Executive Functions, Internalizing Symptoms and Academic Achievement

ChatGPT och andra generativa Artificiell Intelligens (AI) -verktyg har nyligen fått betydande uppmärksamhet, och deras användning i skolarbete fortsätter att sprida sig globalt. Även om effektiviteten och säkerheten hos dessa verktyg inte är väl grundade i vetenskapen, tyder initiala resultat på deras popularitet i den svenska tonårspopulationen både för skolarbete och emotionell reglering. Hur anChatGPT and other generative AI tools have received considerable attention recently and their usage in schoolwork continues to expand globally. Even though the effectiveness and safety of these tools are not well grounded in science, initial findings suggest their popularity among the Swedish adolescent population for both schoolwork and emotional regulation. Whether this trend is the same in a yo

The future of auditing and accounting education - How the auditing firms and the universities can make the requirements for education relevant

The purpose with our thesis is to describe and analyse how the Swedish universities can make their audit education relevant and in line with the requirements for the future external audit market. The thesis has an abductive approach and we use a qualitative method in our research, this to get more dept in our study. This has been done by a number of semi-structured interviews, both by phone and in