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Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelFrom a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to

Sammanfattning Examensarbetets titel: Är gräset grönare på andra sidan landsgränsen? En studie om skillnad i tillämpning av IFRS mellan skandinaviska länder. Seminariedatum: 14 januari 2022. Ämne/kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Katarina Anagnosti, Ebba Badersten, Annie Bengtsson Handledare: Kristina Artsberg. Nyckelord: IFRS 16, redovisAbstract Title: Is the grass greener on the other side of the border? A study on the differences in the application of IFRS between Scandinavian countries. Seminar date: 14 January 2022. Course: FEKH69 Degree project undergraduate level, Business Administration, 15 University Credit Points. Authors: Katarina Anagnosti, Ebba Badersten, Annie Bengtsson Advisor: Kristina Artsberg. Key words: I

Purpose: The purpose of this study is to develop a framework for distribution center location in order to reduce distribution costs for small, fast growing companies on the Nordic market. Methodology: In the methodology chapter, relevant research methodology for the type of study conducted in this report is presented. It is concluded that a case study is the most suitable approach for the purpose

Purpose: (1) Determine whether there is an inconsistency between the disclosed WACC and the WACC applied in CGU’s for internal impairment tests, with respect to IAS 36. (2) Determine to what extent companies apply a company-wide WACC internally in all CGU’s, when conducting impairment tests in accordance with IAS 36. (3) Describe and analyse the incentives for companies to apply a company-wide WAC

Sammanfattning Den svenska bostadshyresmarknaden präglas av en öppenhet för alla grupper i samhället. Syftet med den svenska bostadspolitiken är att skapa social, ekonomisk och etnisk mångfald i alla stadsdelar genom att kunna erbjuda prisvärt boende samt hyra oavsett inkomst. För att nå detta mål, införde Sverige samma hyressättningssystem för alla typer av bostäder, oavsett om de tillhandahölls Summary The Swedish housing market is characterized by being accessible to all groups in society and by the objective of achieving an overall social cohesion in its rental market. The purpose of this is to further integration and counter segregation by creating diverse neighborhoods accessible to all groups in society regardless of social status and for a reasonable price. To reach this goal, Swed

Problem discussion: The process of paper production includes numerous steps from that a customer order is received to that a finished product is delivered to the customer. A desire exists at Holmen Paper to be able to ease and improve the complex operational methods through the use of computer-aided simulation. Based on the reasoning above the problem to solve in this master thesis is to resolve w

Internship 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 Metho

https://rwi.lu.se/blog-tags/internship/ - 2026-06-29

Ms. Nay Sokmeng - From the Garment Factory to Becoming a 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 Methods Focus Areas Business and H

https://rwi.lu.se/news/ms-nay-sokmeng-from-the-garment-factory-to-becoming-a-lawyer/ - 2026-06-29

Jemimah Watkins 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

https://rwi.lu.se/blog-tags/jemimah-watkins/ - 2026-06-29

'Sustainability' is an emerging issue that product development engineers must engage with to remain relevant, competitive and, most importantly, responsible. Yet, on examining the term 'sustainable', a plethora of definitions emerges, many of which are contradictory and confusing. This confusion and a general lack of understanding means that sustainability often gets relegated to an afterthought o

Many megatrends, including globalization, digitalization, and urbanizationhave led to a lack of housing but a surplus of other types of facilities in manyplaces globally. The global covid pandemic and associated rise in remoteworking further aggravated the situation when it comes to office buildings. Atthe same time, the pressing environmental crisis is forcing us to look for waysto better utilize

Is biodiversity conservation possible? A Case study on penguin conservation and local development in Chiloé, Chile. Author Torsten Krause Email: torsten21@gmx.de Submitted in fulfillment of the requirements for the International Master’s Programme in Environmental Studies and Sustainability Science (LUMES) at Lund’s University, Sweden Supervisor Dr. Anne Jerneck Department of Economic History Lund

https://www.lumes.lu.se/sites/lumes.lu.se/files/torsten_krause.pdf - 2026-06-30

Evaluation form for Open Source GIS Course Answer Count: 38 What did you like most in the course? Why?    What did you like most in the course? Why? All of it. Since it was very useful The broad structure teaching the most important techniques and softwares. I have to be perfectly honest - I completed this course (absent this evaluation) in 2011.  That said, this was one of the more interesting an

https://www.nateko.lu.se/sv/sites/nateko.lu.se.sv/files/gisn04_utvardering.pdf - 2026-06-30

This master thesis investigates the internal efficiency of Reverse Logistics (RL) processes within the company Ecophon Saint-Gobain, focusing on the reuse of acoustic panels as part of the company's Circular Economy (CE) initiatives. The study addresses three key research questions: (1) identifying inefficiencies in Ecophon's current RL process, (2) quantifying and evaluating internal RL e

This master thesis investigates the internal efficiency of Reverse Logistics (RL) processes within the company Ecophon Saint-Gobain, focusing on the reuse of acoustic panels as part of the company's Circular Economy (CE) initiatives. The study addresses three key research questions: (1) identifying inefficiencies in Ecophon's current RL process, (2) quantifying and evaluating internal RL e

Purpose: The purpose of this study was to understand how platforms of mental health influence people’s decision to engage in online therapy through their marketing strategies implemented throughout the customer journey. Theoretical perspective: This study is rooted in two theoretical models, the customer journey and the Theory of Planned Behavior (TPB). Specifically, the customer journey will ser

Aim and goal: The purpose of this study was to find out which quality deficiencies that are discovered in the self inspection, but are missing in the work preparation. The purpose was also to find out how the work preparation should have been performed, to not miss these deviations. The goal for this study was to present different suggestions for how the work preparation should have been performed

The purpose of this paper was to research how environmental concerns and sustainable thinking could be integrated into the design process of Electrolux, a Swedish home appliance manufacturer. The research will hopefully help the Electrolux industrial design department improve in the area and prove as a good case study for other companies or academic institutions. Electrolux conducts much research

Gourse analysis GEON09 Global Environmental Change from a Geological Perspective Spring term 2022 General: The course was taught for the first time during the spring term of 2022. Therefore, this course analysis is especially important for our further development of the course. Twelve students completed the course, of which eight responded to the course evaluation (appended below). The course, whi

https://www.geology.lu.se/sites/geology.lu.se/files/2022-10/Coure%20analysis%20GEON09%202022.pdf - 2026-06-30

Lärosäten Syd i Bryssel, Nordic House, Rue du Luxembourg 3, 1000 Bruxelles, Belgien E-post bryssel@fsi.lu.se Webbadress www.larosatensyd.se/bryssel Datum 2024-06-03 Authored by Hannah Mros & Rebecka Fjällström, trainees spring semester 2024 Updates regarding Common Agriculture Policy and Nature Restoration Law This document provides an update on two policy developments within the European Union: T

https://www.mgeo.lu.se/en/sites/mgeo.lu.se.en/files/2026-01/TA%20Larosaten%20Syd%20Policy%20Update%2020240603.pdf - 2026-06-30