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Sam- och särbeskattning. En komparativ studie av skälen till sam- och särbeskattningsregler i Sverige och Frankrike ur ett jämställdhetsperspektiv.

En familj är i de flesta fall sammansatt av en grupp människor med känslomässiga band som har gemensamma ekonomiska intressen och utgör en enhet mot omvärlden. Trots detta finns det stora skillnader i hur denna enhet behandlas skattemässigt. Dessa olikheter gällande hur familjens medlemmar beskattas blir uppenbara när det gäller skattesystemen i Sverige och Frankrike. I denna uppsats presenteras A family ususally consists of a group of people who share emotional bands, hold mutual economic intrests and represent an entity towards the rest of the community. Despite this there are great differences concerning the way this entity is treated in the tax policy making and tax law. The differences regarding the way the family members are taxed become obvious when comparing tax systems in Sweden

Density-dependent body growth reduces the potential of marine reserves to enhance yields

1. Some models of marine no-take reserves predict that reserves can enhance fishery yield. However, empirical evidence of this remains inconclusive. One reason for this may be the disregard for density-dependent body growth in most models. Density-dependent body growth links the number and size of individuals, and thus could influence the biomass of fishery yield. 2. We developed an age- and size

The fate of carbon in a mature forest under carbon dioxide enrichment

Atmospheric carbon dioxide enrichment (eCO2) can enhance plant carbon uptake and growth1–5, thereby providing an important negative feedback to climate change by slowing the rate of increase of the atmospheric CO2 concentration6. Although evidence gathered from young aggrading forests has generally indicated a strong CO2 fertilization effect on biomass growth3–5, it is unclear whether mature fores

A dynamic mutational landscape associated with an inter-regionally diverse immune response in malignant rhabdoid tumour

Malignant rhabdoid tumour (MRT) is a childhood neoplasm of high malignancy characterised by biallelic mutation and/or loss of the epigenetic master regulator SMARCB1, accompanied by no or few other oncogenic drivers. In spite of their generally low mutational burden, an intratumoural T-cell response has been reported in a subset of MRTs, indicating that immune checkpoint inhibition may be consider

Association of Autoimmune Diseases With Pancreatic Cancer : A Nationwide Follow-Up Study From Sweden

Background: The incidence of pancreatic cancer (PC) and autoimmune diseases (ADs) has been increasing worldwide. While certain associations between specific ADs, such as pancreatitis, and PC have long been well confirmed, population-focused research investigating the broader spectrum of ADs and their relationship with PC risk remains limited. Methods: We implemented a cohort study based on populat

Historic global biomass burning emissions for CMIP6 (BB4CMIP) based on merging satellite observations with proxies and fire models (1750-2015)

Fires have influenced atmospheric composition and climate since the rise of vascular plants, and satellite data have shown the overall global extent of fires. Our knowledge of historic fire emissions has progressively improved over the past decades due mostly to the development of new proxies and the improvement of fire models. Currently, there is a suite of proxies including sedimentary charcoal

Stakeholder involvement in strategic adaptation planning : Transdisciplinarity and co-production at stake?

To address increasing climatic variability and extremes, cities are gradually forced to develop climate change adaptation strategies that can ensure a continuous and transformative adaptation process. There is widespread consensus that the sustainable establishment of such strategies requires transdisciplinary approaches, that is, the involvement of internal and external stakeholders (state, civil

Lock-in of mature innovation systems : The transformation toward clean concrete in the Netherlands

Energy-intensive processing industries like the concrete industry form the base of the economy and account for a large part of global greenhouse gas emissions. Sectoral transformation to cleaner basic materials is therefore crucial, and institutional pressure to do so is increasing. However, socio-technical studies have not sufficiently addressed these sectors. This paper therefore sets out to ana

Rättssäkerhet, ett (o)uppnåeligt mål? : En kvalitativ fokusgruppsstudie om socialsekreterares bedömningar kring rätten till ekonomiskt bistånd

The work as a social worker comes with a great responsibility when it comes to making decisions that may impact people's lives. The social worker has the opportunity to make a professional decision by using the information that has been provided from the clients. However, the social worker does not have the ability to make any decision based on their own preferences. They have the freedom of a

Utveckling av driven hjulplog till betupptagare

This report is a result of a Master Thesis project in mechanical engineering by Niklas Henriksson. It was done at Edenhall from September 2010 to May 2011. Edenhall has the past fifty years developed and manufactured bet harvesters. Vibrat-ing plows have long been the most common plow type as it can handle the most working condition. However this plow type has always been expensive in mainten-ance

Naturunderstödd rehabilitering (NUR) - en kvalitativ studie om hur patienter med utmattningssyndrom upplever effekterna av en grön intervention

Försäkringskassan's status report from 2023 shows that more and more people in Sweden are taking sick leave as a result of stress-related mental illness. The reasons behind sick leave are often that for a longer period, you have not experienced a balance between the demands placed on you and the resources and opportunities you have had to meet these demands and this ultimately leads to exhaust

director statement Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

director statement Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Wo

https://rwi.lu.se/tag/director-statement/ - 2026-06-15

January 14th 2021

From the Management Welcome back to a new year at CEC, where we start 2021 with a new name, a new Director, and a new leadership organisation. Yet, CEC will continue its work with research, education and collaboration, across subject boundaries, to promote sustainable development. The new organisation with a separate Director, Per Persson, and Chair of the Board, Henrik Smith, will strengthen CEC.

https://www.cec.lu.se/staff-pages/staff-newsletters/january-14th-2021 - 2026-06-15

FAQ

FAQ | Student website LTH Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identifiable informati

https://www.student.lth.se/english/support-and-services/it-support-and-services/faq/ - 2026-06-15

Migration Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

Migration Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Method

https://rwi.lu.se/event-tags/migration/ - 2026-06-15

Back to Democracy at Almedalen - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

Back to Democracy at Almedalen - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme

https://rwi.lu.se/news/back-democracy-almedalen/ - 2026-06-15

Freedom of Expression Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

Freedom of Expression Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme

https://rwi.lu.se/event-tags/freedom-of-expression/ - 2026-06-15

freedom of speech Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

freedom of speech Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Wor

https://rwi.lu.se/event-tags/freedom-of-speech/ - 2026-06-15

press release Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

press release Archives - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Me

https://rwi.lu.se/event-tags/press-release/ - 2026-06-15

Kolikfrid med akupunktur – Vetenskap och Hälsa

Kolikfrid med akupunktur – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Kolikfrid med akupunktur 2009-11-04 ⚠️ Den här artikeln är mer än 5 år gammal. Nya forskningsrön kan ha tillkommit. Kolik – när en baby skriker otröstligt i timmar i sträck – är alla nyblivna föräl

https://www.vetenskaphalsa.se/kolikfrid-med-akupunktur/ - 2026-06-15