Filetype
After several decades of collaborative arms procurement conducted on juste retour principles the Member States of the European Union are moving towards market based solutions in their attempts to maintain a competitive and sustainable defence technological and industrial base on the continent. This paper seeks to conduct a baseline study on the impact of the European Defence Agency’s 2005/6 Code o
This work will first go through different definitions about what constitute a holding company. Thereafter the Swedish tax rules, relevant for the localisation of a holding company, will be examined. Subsequently different definitions will be discussed about what constitute a holding company. In that context the concept tax paradise will be discussed. In the next chapter those criterias will be dis
Global agri-food systems are in urgent need of a sustainability transformation guided by best practices of agroecology. The study used the Tool for Agroecological Performance Evaluation (TAPE) to assess the performance of seven market gardens in southern Sweden in comparison to the Swedish horticultural sector. The findings indicate that all participating market gardens could be considered agroeco
Summer greetings from the Director Time flies. It seems like yesterday when nature was painted in shades of brown and grey and we were gradually recovering from the pandemic. Now nature shows its best face – lush and an amazing display of color. At the same time, it feels that we have taken a step back since most of us are affected by yet another new lock-down, but for a very different reason. The
https://www.cec.lu.se/staff-pages/staff-newsletters/16-june-2022 - 2026-07-17
En viktig princip i svensk företagsbeskattning är den evigt rullande kvittningsrätten. Den innebär att ett företag som får ett underskott ett beskattningsår kan då spara det och kvitta det mot framtida vinster i samma verksamhet. I Inkomstskattelagens 40 kap finns bestämmelser som begränsar avdragsrätten för underskott. Begränsningarna blir tillämpliga när det sker en ägarförändring för underskottAn important principle in swedish tax law is the possibility to equalize loss by saving deficits from one fiscal year and use it to set off against future profits. In the 40th chapter of the swedish income tax act there are limitations for using the accumulated losses. When there has been an ownership change in the company with the deficits, the limitations apply. If the ownership change means tha
Kan skuggträd och landskapsdesign minska insektsangrepp på kaffe? Kaffe är en av de viktigaste handelsvarorna i världen, uppskattningsvis dricker 500 miljoner människor över hela världen denna mytomspunna dryck. Svenskarna konsumerar massvis med kaffe, i medeltal hela 161 liter/person/år, vilket skulle räcka till att fylla ett badkar. Över 20 miljoner familjer i över 50 länder är beroende av kaff
An archaeological excavation made within contract archaeology almost invariably means that the site is destroyed. This means that the documentation, which can be seen as the site’s remaining archive, is extremely important. In this master’s thesis the written digital documentation from eight excavations made within Swedish contract archaeology between 2000 and 2013 is examined using the technique
Popular Abstract in Swedish Blågröna alger (cyanobakterier) av släktet Arthrospira förekommer i salthaltiga, alkaliska, tropiska vatten i Afrika, Asien och Centralamerika. Kanembu stammen vid Chadsjön och aztekerna i Mexiko har av tradition använt Arthrospira i matlagningen som ett näringskomplement. Under senare år har släktet Arthrospira uppmärksammats vetenskapligt och kommersiellt. Nu odlas ArThe cyanoprokaryote (blue-green algae) genus Arthrospira occurs in saline, alkaline tropical waters of Africa, Asia, and Central America. Traditionally Arthrospira has been used as a food supplement by the Kanembu tribe of Lake Chad and Aztecs living in the valley of Mexico City. It is presently cultivated in large scale throughout the world and sold as a health food supplement due to its nutritio
A recombinant Baeyer-Villiger monooxygenase, BVMO4 from Dietzia sp. D5 has been previously reported. The enzyme exhibited good thermostability and was active with a wide range of cyclic ketone substrates but catalysed poorly the conversion of cyclohexanone to caprolactone. The present work focuses on protein engineering of BVMO4 to improve the conversion of cyclohexanone. Thus, a structural model
Joint BECC/MERGE Short Project Call Introduction The complementary expertise and methodologies used by MERGE and BECC scientists has the potential to make significant contributions to our understanding of climate change and its links to biodiversity and ecosystem services, and to inform national and international policy and assessments based on the best available science. A series of stimulating d
https://www.merge.lu.se/sites/merge.lu.se/files/2025-04/Joint%20MERGE-BECC%20calltext.pdf - 2026-07-17
Joint BECC/MERGE Short Project Call 2025 The complementary expertise and methodologies used by MERGE and BECC scientists has the potential to make significant contributions to our understanding of climate change and its links to biodiversity and ecosystem services, and to inform national and international policy and assessments based on the best available science. A series of stimulating discussio
https://www.becc.lu.se/sites/becc.lu.se/files/2025-04/Joint%20BECC-MERGE%20short%20project%20call%202025.pdf - 2026-07-17
Abstract Estuaries and salt marshes are important wetlands used by waterbirds during winter and migration. However, many salt-marshes have been transformed into salinas, which currently function as high-tide roosts. Since traditional salt production is no longer profitable, many salinas have been abandoned or converted into aquaculture potentially becoming less attractive to waders. In this study
Sammanfattning Titel: Affärssystembranschen - En studie av branschens förutsättningar Författare: Peter Colliander, Jacob Lundblad, Sophie Monsén Handledare: Hans Knutsson Problem: Affärssystembranschen genomgår idag en omvälvande fas då nya aktörer kommer in på marknaden samtidigt som den tekniska utvecklingen går allt fortare och befintliga aktörer ändrar strategier. Konjunkturläget bidrar till
Dear Customer,A new batch (pdf, new tab) is now ready for sale – 101023-231. Unfortunately, we need to increase the price per bottle of 250 tablets to cover the production costs.Orders of 1-4 bottles: 4 000 SEK per bottle + postageOrders of 5-9 bottles: 3 500 SEK per bottle + postageOrders of 10 or more bottles: 3000 SEK bottle + postagePostage cost depends on size and weight of the package, and h
https://www.geology.lu.se/services/pollen-tablets - 2026-07-17
Communication is a keyword to success in a construction project and whit modern-days situation with the reduced building time and a lot of stress involved is it very important that correct information reaches out to the right persons on the right time. Many different partners are involved in the building project and each one of them works towards their own goals without thinking of the integrity.
Two acid deposition scenarios were simulated for six European forest sites situated in Germany, Denmark, Russia, Switzerland, Spain and Ireland. Three models were used in combination; the RAINS (Regional Acidification INformations and Simulation) model, the SAFE (Simulating Acidification in Forest Ecosystems) model and the MakeDep model. The scenarios used were based on results from international
Adsorption to microcrystalline cellulose (Avicel) of pure cellobiohydrolase I and II (CBH I and CBH II) from Trichoderma reesei has been studied. Adsorption isotherms of the enzymes were measured at 4 degrees C using CBH I and CBH II alone and in reconstituted equimolar mixtures. Several models (Langmuir, Freundlich, Temkin, Jovanovic) were tested to describe the experimental adsorption isotherms.
A mobile stroke unit (MSU) is an advanced ambulance equipped with specialized technology and trained healthcare personnel to provide on-site diagnosis and treatment for stroke patients. Providing efficient access to healthcare (in a viable way) requires optimizing the placement of MSUs. In this study, we propose a time-efficient method based on a genetic algorithm (GA) to find the most suitable am
Ordförandemejl_Återgång till arbetsplatsen20220301[82] Återgång till arbetsplatsen/ Back to workplace Please see below for an English version. Hej! Nu är vi som arbetar på Göteborgs universitet i full gång med en successiv återgång från distansarbete till mer arbete på plats. Under pandemin har anställda på GU gjort viktiga erfarenheter av att arbeta på distans, både negativa och positiva. Som fac
Master Thesis Lumes 1999/2000 LundUniversity Application of "Best Possible Technology" in Sweden with respect to Heating Systems in Buildings A study initiated by the Environmental Unit at Skanska Teknik AB By: Maria Larsson Richertsgatan 16 41260 Göteborg Sweden 031-126392 mala@hem.utfors.se Scientific Supervisor: Prof. em. Bo Adamson Lund Institute of Technology Department of Building Science Bo
https://www.lumes.lu.se/sites/lumes.lu.se/files/larsson_maria.pdf - 2026-07-17
