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Biträdande föreståndare Kontaktinformation E-post: christian [dot] fuentes [at] ses [dot] lu [dot] se Telefon: +46 42 35 66 54Organisation Institutionen för tjänstevetenskap WebbplatsChristian Fuentes profil i Lunds universitets forskningsportalAndra roller Biträdande föreståndare Centrum för handel och logistik (REAL) Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrer
https://www.real.lu.se/christian-fuentes - 2026-07-10
Between 1997 and 2003 several tax reforms were carried out in Mozambique in order to increase tax revenues. This study analyses the revenue and stabilisation effects of these tax reforms. The revenue effects are evaluated through both the quality of the reforms – through their accordance with the recommendations of uniform taxation – as well as the quantitative effects on the level and composition
M al m ö A rt A ca de m y M al m ö A rt A ca de m y 20 16 – 2 01 7 20 16 – 2 01 7 20 16 – 2 01 7 Gertrud Sandqvist Professor of Art Theory and the History of Ideas; Supervisor for the Doctoral Programme Dr. Sarat Maharaj Professor of Visual Art and Knowledge Systems; Supervisor for the Doctoral Programme Dr. Matts Leiderstam Professor of Fine Arts Haegue Yang Professor of Fine Arts Joachim K
https://www.khm.lu.se/en/sites/khm.lu.se.en/files/171120_maa_mq.pdf - 2026-07-11
Popular Abstract in English The eye is a complex device in charge of producing clear and sharp images of the outside world. While some people need glasses early on in their lives, others have nearly perfect vision until, all of a sudden, they have to hold books or documents further and further away from their eyes to be able to read them and eventually have to resort to reading glasses. This visuaHealthy eye lenses are transparent and flexible, able to adapt shape in order to focus on far away and close-by objects. With age, however, this flexibility is lost, leading to a condition known as presbyopia. This vision disorder where close-by objects appear blurred commonly starts around the age of 40. The aim of this thesis is to elucidate the molecular origin of the gradual hardening of the c
Uppsatsen utreder möjligheterna för att styra den skattemässiga resultatfördelningen vid försäljningen av ett handelsbolag. Särskilt fokus har varit på ett upplägg där ett aktiebolag sålt andelar i ett handelsbolag med en inneboende vinst till ett aktiebolag med ett inrullat underskott. Förfarandet beskrivs och granskat utifrån reglerna i inkomstskattelagen, skatteflyktslagen och den skatterättsliThe thesis investigates the possibilities of controlling the tax distribution of profits when selling a general partnership. The particular focus has been on a procedure in which a limited company sells shares in a general partnership with an inherent profit to a limited company with a tax deficit. The procedure is described and reviewed on the basis of the rules of the Income Tax Act(1992:1229),
Syftet med denna uppsats är att utröna vad som utgör gällande rätt för valutakursförändringar på utländska fordringsrätter. Utöver det har även den svenska rätten gällande utländska fordringsrätters förhållande till EU-rätten behandlats. Fokus har varit att studera vilka konsekvenser domen kan tänkas ha för andra tänkbara situationer än just de som var föremål för prövning i rättsfallet Holding AB
Wind energy production is a section that became bigger and bigger thanks to the interests in finding new ways to produce energy that do not involve fossil fuels because of environment concerns, because of their costs and because of their limited amount. Even though wind energy was exploited also in the past, for example in wind mills, it is with wind turbines that all the problems affecting these
Empower your startup journey with funding, mentorship, and a community of innovators Leapfrogs offers student entrepreneurs 40,000 SEK per person to dedicate their summer to developing their business idea or startup. Join a vibrant community, access experienced mentors, and turn your business idea into reality.Leapfrogs overviewWhat you get:40,000 SEK personal grant to focus full-time on your pro
https://www.innovation.lu.se/en/leapfrogs - 2026-07-09
This study examines how data governance is enacted in practice for HR data access and use in Business Intelligence (BI) systems within a public sector organization. Using data governance theory, access control models, the CIA triad, and socio-technical systems theory, the study explores the gap between formal governance structures and everyday organizational practice. A qualitative, interpretive s
Third-party generative AI services are increasingly embedded in organisational work, yet their emissions-related information is difficult for user organisations to access, interpret and govern. Scope 3-related reporting therefore raises an emerging information systems problem: how organisations can make supplier-dependent, uncertain and technically opaque emissions information traceable and usable
The aim was to evaluate an early prototype of a personalised home lighting system comprising body-worn loggers, a mobile phone, and LED-based lighting with variable intensity and colour temperature. A convenience sample (N = 28, 50% female) wore the devices for 24 hours in the field and were given a demonstration of the lighting system components in a full-scale model of a studio apartment. Partic
AbstractObjectives It is unclear how home environmental factors influence relocation decisions. We examined whether indoor accessibility, entrance accessibility, bathroom safety features, housing type, and housing condition were associated with relocations either within the community or to residential care facilities.MethodsWe used prospective data over 4 years from the nationally representative NObjectivesIt is unclear how home environmental factors influence relocation decisions. We examined whether indoor accessibility, entrance accessibility, bathroom safety features, housing type, and housing condition were associated with relocations either within the community or to residential care facilities.MethodsWe used prospective data over 4 years from the nationally representative National H
More and more often we hear about animals as a part of social work. The idea of animals having positive effects on peoples’ physical and psychological health seem to be generally accepted among both active practitioners in the human service professions and the general public. We established two main purposes. First we examined which effects of animal assisted social work the active practitioners i
Purpose: The authors' primary goal was to investigate the potential of past tense inflection as a clinical marker of Danish specific language impairment (SLI). They also wished to test the predictions of the extended optional infinitive (EOI) account and processing based accounts of SLI on Danish. Method: Using sentence completion and sentence repetition tasks, the authors investigated the use of
Strawberry and oilseed rape are economically important and co-flowering insect-pollinated crops that may affect each other via shared pollinators. One potential negative effect of pollinator sharing is stigma clogging, i.e. that pollen from one plant species covers the stigma and prevents pollination in the other. We tested if application of oilseed rape pollen on strawberry receptacles reduces po
Welcome to Folkparken in the university town of Lund, Sweden, a public park with a public brutalist building which currently serves as a meeting place for the local neighbourhood. In this chapter, we study the contested history of Folkparken through a queer theoretical framework based on the conceptual pair of “support” and “coherence”, exploring how spatial, social, and legislative resources are
Biological invasions might constitute a major threat to mutualisms. Introduced pollinators might competitively displace their native counterparts, which in turn affects the pollination of native plants, if native and alien visitors differ in pollinator effectiveness. Since its invasion in 1994 into south-west Argentina, the introduced European bumblebee Bombus ruderatus has continuously increased
Popular Abstract in English Every level of human existence is affected by forced migration. It affects the central aspects of our outer and inner life. However, scientific research focused on the inner life of forced migrants, in particular the one regarding the impacts of forced migration on the most significant values that we hold in life, is often marginalized in forced migration studies. In anUntil recently studies regarding the pathological aspects of refugee experiences have led the psychology field of forced migration, giving little space to positive factors like the resilience and well-being of individuals faced with these adversities. This doctoral thesis emphasizes good health rather than disease and aims at deepening the understanding of resilience and health as opposed to the d
