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Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recog

Popular Abstract in Swedish Proteiner är helt nödvändiga för alla former av liv på jorden. En typisk cell består till 50-60 % av proteiner, om man bortser från vatten. Det är ett protein, hemoglobin, som transporterar syre från lungorna till kroppens celler och ger blodet dess röda färg. Det är ett protein, alfa- keratin, som bygger upp vårt hår och våra naglar. Det är två proteiner, aktin och myoProtein S is a modular protein and a cofactor in the protein C anticoagulant system. It consists of a Gla-module, a thrombin-sensitive loop, four EGF-modules and a SHBG-like module. Protein S has previously been shown to contain four binding sites with high affinities for Ca²⁺ (K_a>9x10⁵ M^-1 at physiological ionic strength) and at least one of the sites h

The prevalence of obesity, type 2 diabetes (T2D) and cardiovascular disease (CVD) is increasing continuously worldwide. These metabolic diseases are associated with many health issues, including increased risk of depression and cognitive impairment. Whole grain (WG) has shown potential to prevent obesity, T2D and CVD. One mechanism can be related to gut fermentation of specific indigestible carboh

BACKGROUND: Preterm infants are susceptible to hyperglycemia and hypoglycemia, conditions which may lead to adverse neurodevelopment. The use of continuous glucose monitoring devices (CGM) might help keeping glucose levels in the normal range, and reduce the need for blood sampling. However, the use of CGM might be associated with harms in the preterm infant. OBJECTIVES: Objective one: to assess t

Popular Abstract in Swedish Geografisk fördelning av inomartsvariation i vittspridda Euroasiska skogsväxter Torbjörn Tyler Sammanfattning av författaren's doktorsavhandling Inledning Arter's utbredningar bestäm's inte bara av omvärldsfaktorer som klimat och jordmån utan även av de möjligheter det givit's dem att sprida sig. För att sprida sig över stora geografiska områden kräv's tid och i en väMany woodland plant species have huge distribution areas covering large parts of the Eurasian continent including areas that were glaciated during the last glacial period. In the present thesis, the geographic distribution of variation within such species is investigated and discussed in relation to glacial survival and post-glacial migration, dispersal ability, breeding system and levels of gene-

Despite the overall rapid economical development during the last decade in China, a number of regions in remote areas are still striving to alleviate poverty. These regions are commonly characterized by low level of industrialization, poorly developed agriculture, which almost entirely relies on climate situations. Water has often been a bottle-neck in the development of the agricultural, industri

Background: Alcohol use disorder (AUD) is associated with an enormous burden of disease and cost to society. The dopamine deficiency hypothesis posits that negative reinforcement generated by a low brain dopamine state drives ethanol intake. Here, we evaluated the efficacy and safety of combined administration of two dopamine-enhancing drugs, varenicline (a partial nicotinic acetylcholine receptor

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2022-05/Foreskrifter-om-fordelning-av-arbetsuppgifter-och-beslutsbefogenheter-inom-miljo-och-sakerhet-vid-Lunds-universitet.pdf - 2026-07-18

People | LUMLAC 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 information. Perfor

https://www.mlc.lu.se/research/people/ - 2026-07-18

CEE | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . 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 pe

https://www.lth.se/english/cee/ - 2026-06-08

Documents | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store

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PhD studies at CEE | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do n

https://www.lth.se/english/cee/about-cee/phd-studies-at-cee/ - 2026-06-09

The CEE Board | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not st

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1 Lärande i LTH Detta nummer av Lärande i LTH inleds med en beskrivning av hur studenter kan få möjlighet till att vara aktiva i en föreläsningssituation med hjälp av så kallade clickers. Verktyget clickers är en slags mentometer som är kopplat till ett digitalt svarssystem. Studenterna kan svara anonymt på frågor och svarsstatistiken presenteras omedelbart och kan i sin tur användas till vidare d

https://www.lth.se/fileadmin/cee/genombrottet/Laerande_i_LTH/Laerande_i_LTH_blad_23.pdf - 2026-06-09

Same, different, other, and the historical microsyntax of the Degree Phrase Will Oxford, University of Toronto This presentation has two goals: first, to extend the coverage of microcomparative syntax to a neglected domain (DegP, the extended adjectival projection), and second, to consider the implications of the newly uncovered data for the theory of syntactic change in general. Much generative r

https://konferens.ht.lu.se/fileadmin/user_upload/sol/ovrigt/konferens_glow36/Variation/_Same____different____other___and_the_historical_microsyntax_of_the_Degree_Phrase.pdf - 2026-07-16

Strengthening Global Partnerships: RWI's Strategic Meetings 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 Methods Focus Areas Business and Hu

https://rwi.lu.se/news/strengthening-global-partnerships-rwis-strategic-meetings-in-nairobi/ - 2026-07-16

nominative.objects.2016.final Working Papers in Scandinavian Syntax 97 (2016), 57–75 Testing agreement with nominative objects Jóhannes Gísli Jónsson University of Iceland Abstract This paper reports on the results of two large-scale surveys of syntactic variation in Icelandic where number agreement with nominative objects was tested among many other syntactic phenomena. The surveys included altog

https://projekt.ht.lu.se/fileadmin/_migrated/content_uploads/5._Jonsson.pdf - 2026-07-16

Humans in extreme environments | Department of Design Sciences 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

https://www.design.lth.se/english/education/freestanding-courses/humans-in-extreme-environments/ - 2026-07-16

Aktuellt om vetenskap & halsa.indd 1 A K T U EL LT O M V E T ENSK A P O CH HÄ L SA • N OV 20 0 4 Det goda åldrandet? November 2004 Denna tidskrift ges ut av Medicinska fakulteten vid Lunds universitet och Universitetssjukhuset i Lund & Universitetssjukhuset MAS vid Region Skåne Aktuellt om VETENSKAP & HÄLSA 2 A K T U EL LT O M V E T ENSK A P O CH HÄ L SA • N OV 20 0 4 Hälsa och hälsovårdsfrågor är

https://www.vetenskaphalsa.se/wp-content/uploads/2010/08/Aktuellt_om_vet_o_halsa_nov_04.pdf - 2026-07-16

KOLLEKTIVAVTAL Tjänstemän Avtal om allmänna villkor, arbetstid och kompetensutveckling 2023-05-01–2025-04-30 Akademikerförbunden har i förhandlingarna företrätts av Akavia. Akavia uppträder under innevarande avtalsperiod som gemensam representant för Akademikerförbunden. Central förhandling, vanligtvis efter lokal förhandling enligt MBL §§ 10-12, begärs hos eller av Akavia oberoende av om berörd p

https://www.saco.se/globalassets/lokala-akademikerforeningar/privat/akademikerforbunden-aht/dokument/kollektivavtal/almega-tjansteforetagen-o-medieforetagen_bilaga-a-allm-villk-1-maj-2023---30-april-2025---i-lydelse-av-2023-05-01.pdf - 2026-07-17