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Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. SamtidigThe ALP can be considered one of the most significant principles within international taxation law. It is regulated under article 9 of the OECD MTC, which acts as a model for developing new bilateral tax treaties. According to article 9, the profit of an enterprise may be adjusted if the enterprise has been involved in transactions with an associated enterprise on conditions that are not of an arm

Orbit integration for three different assumed Intermediate-mass Black Hole (IMBH, defined as black holes with mass MBH in the range 100Mo < MBH 104Mo) populations in the Milky Way for 10 Gyr has been performed. Upon collision with molecular clouds in the galactic disc, the relative velocity between both objects has been measured and the luminosity resulting from the gas accretion process onto the

The aim of this thesis is to investigate how degrowth is represented in Swedish media. It uses Critical Discourse Analysis (CDA) to analyse the empirical material, consisting of 31 articles from four different newspapers in Sweden. The theoretical framework is called nomadic utopianism, a utopianism which is based on the concept of radical imminence, i.e to do things in the present without having

PART OF THE SOUND STUDIES LECTURE SERIES EMILIE STROH The talk will guide you through sound and noise's different impact on physiological and psychological health and wellbeing.How, where and to what kind of noise are we exposed? How will this affect our current, and future, health? What are the noise effects for the society, population and individual?Why do we experience noise and sounds differen

https://www.lmc.lu.se/aktiviteter/aktiviteter-2020/physiological-and-psychological-impact-sound-and-noise - 2026-07-03

The Church has been a dominant actor in the history of care and social support, but it met several restrictions during the 20th Century. The Church of Sweden now has,since the separation from the state A.D. 2000, the possibility to act as a "welfare entrepreneur". But the willingness to do so seems limited. Even if innovative examples are seen the parishes hesitate for organisational and ideologic

15 maj 2025 15:15 till 17:00 | Föreläsning Professor Wendy Lower will explore the impact of shocking images as visual testimony of war and genocide, and as a galvanizing force in the human rights revolution before, during and after the Holocaust. Atrocity photographs are used as evidence in criminal investigations, but they are also creative expressions of perpetrators, victims and bystanders, as

https://www.lu.se/evenemang/open-public-lecture-professor-wendy-lower-portraying-atrocity-photography-and-human-rights - 2026-07-04

SKÅB24 | FREESTANDING COURSE | 7,5 CREDITS This course offers you an introduction to clown, with the "birth" of your own clown-character, practicing clown-techniques and providing tools for physical comedy, leading to a performance presentation. The workshops will take you through a series of playful exercises and provide you with tools to build instant games with your audience, which encourages y

https://www.thm.lu.se/fristaende-kurser/clown-and-physical-comedy - 2026-07-03

How to Write a Paper Aimed Towards a Peer-reviewed Scientific Journal: a Brief Tutorial RESEARCH SCHOOL IN STEM CELL BIOLOGY | LUND STEM CELL CENTER | LUND UNIVERSITY COMPILED BY DAVID BRYDER JUNE 2020 2 WRITING A JOURNAL MANUSCRIPT Part I. Before you start the writing process 1. Introduction The writing of a scientific paper is part of a longer process that often begins years before you start to

https://www.stemcellcenter.lu.se/sites/stemcellcenter.lu.se/files/writing_tutorial.pdf - 2026-07-04

Title: Sustainability as a tool for obtaining increased profitability in the business of ready-made clothing Seminar date: 2013-06-05 Course: Business Administration: Bachelor Degree Project in Financial and Management Accounting at the Undergraduate Level, 15 ECTS Authors: Johan Axelsson, Jacob Brodowsky, Henrik Ohlsson Advisor: Rolf Larsson Five key words: The Boomerang Effect, sustainabili

2 mars 2026 15:15 till 17:00 | Föreläsning Open lecture with Professor Kimberly Nicholas, Lund University What can academics do that really makes a difference for climate? And what isn't worth wasting our time and energy on? This talk will give you inspiration and a clear checklist of your highest-impact climate actions.  BioProfessor Kimberly Nicholas is a sustainability scientist at Lund Univers

https://www.lu.se/evenemang/high-impact-climate-action-academics - 2026-07-04

20 november 2025 13:00 till 16:00 | Seminarium Due to the high interest in this seminar, we have decided to take pre-registrations. Register by sending an e-mail to khm [at] khm [dot] lu [dot] se (khm[at]khm[dot]lu[dot]se)____________________Reading Hannah Arendt: On Art – its political importance for judging  between right and wrongHannah Arendt is primarily a political thinker, but her view of t

https://www.medarbetarwebben.lu.se/evenemang/30th-anniversary-seminar-reading-hannah-arendt-art-its-political-importance-judging-between-right - 2026-07-04

This report presents an integrated simulation-based approach to study the on-site production of concrete frameworks by considering the multiple effects of weather on work task productivity and concrete curing process. The suggested approach enable to systematically study how different weather conditions and the use of climate-improved concrete in combination with different methods to shield concre

MDC CV rescreening 2007-2012: QuestionnaireContents Factors which are likely to have an effect on the emergence of cancer and cardiovascular diseases, such as occupation, physical activity, psychosocial environment, tobacco and alcohol consumption, health, diseases in the family, etc. Other variables are questions about PSA test (only men), hormonal replacement therapy and mammographic screening (

https://www.malmo-kohorter.lu.se/malmo-kost-cancer-mkc/datainsamling-mkc/mdc-cv-2007-2012-all-variables - 2026-07-03

M al m ö A rt A ca de m y 20 14  –  2 01 5 20 14  –  2 01 5 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 Koester Professor of Fine Arts Emily Wardill

https://www.khm.lu.se/sites/khm.lu.se/files/maa_2015_opslag_mq.pdf - 2026-07-04

Background and aims – Agricultural intensification and loss of farmland heterogeneity have contributed to population declines of wild bees and other pollinators, which may have caused subsequent declines in insect-pollinated wild plants. Material and methods – Using data from 37 studies on 22 pollinator-dependent wild plant species across Europe, we investigated whether flower visitation and seed

ObjectivesIndividuals who die by suicide often consult their general practitioners (GPs) in their final weeks of life. The aim of this study was to gain a deeper knowledge of the clinical characteristics and GP assessments and treatments among individuals who consulted their GPs during the month preceding suicide. Further, we compared these features in those with and without contact with psychiatr

A directional crack growth criterion in a compressed elastic perfectly plastic material is considered. The conditions at the crack-tip are evaluated for a straight stationary crack with a small incipient kink. Remote load is a combined hydrostatic pressure and pure shear applied via a boundary layer. Crack surfaces in contact are assumed to develop homogenous Coulomb friction. The crack opening diA directional crack growth criterion in a compressed elastic perfectly plastic material is considered. The conditions at the crack-tip are evaluated for a straight stationary crack with a small incipient kink. Remote load is a combined hydrostatic pressure and pure shear applied via a boundary layer. Crack surfaces in contact are assumed to develop homogenous Coulomb friction.The crack opening dis

https://www.webbpublicering.lu.se/guides-english/analyze-and-optimize - 2026-07-03