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Fåmansföretagsreglerna har till övergripande syfte att säkerställa att det inte sker otillbörliga skatteundandragande förfaranden genom inkomstomvandling. Detta kan ske i bolag med en mer avgränsad ägarkrets genom att ersättningen för arbetsprestationer betalas ut som till exempel utdelningar. Sådana förfaranden leder till en mer skattemässigt förmånlig behandling för ägarna. Reglerna skapar därmeThe overall purpose of the rules regarding close companies is to ensure the prevention of undue tax evasion by income conversion. This can be done in companies with a limited owner structure, by converting income from work performances to, e.g., dividends. Such procedures will create a more favourable tax treatment for the owners. Therefore, the rules create a greater neutrality and uniformity in

Arbetet söker besvara frågan: ger gällande rätt ett adekvat svar på det psykiska partnervåldets uppfattade allvar? Ur tillgänglig statistik framgår att psykiskt våld är den mest förekommande formen av partnervåld. Trots detta har det haft en perifer roll i debatt, lagstiftning och tillämpning tills nyligen. Frågan bygger på tesen att svensk straffrätt möter svårigheter i hantering av psykiskt paThis thesis seeks an answer to the question: does current criminal law adequately answer the perceived problem of psychological partner violence? Based on available statistics psychological violence is the most common form of partner violence, despite this its’ role in public debate, legislation and applied law has been peripheral until recently. The main question stems from the hypothesis that Sw

The purpose of this project was to investigate how the interior of a future autonomous truck can be designed with a user friendly focus. The solution should be suitable for a future scenario in 2030 where a Volvo FH with automation level 4 on the SAE scale will drive the route from Gothenburg to Umeå. This means that the truck is fully autonomous but there has to be a driver in the cab that can dr

How audiences engage with news has not always gotten a lot of attention in academic and industry research; and, even then, it is often studied in terms of exposure and interaction. This does not fully capture the dynamism and multidimensionality of this phenomenon; and industry attempts to apply market principles to engagement risks depoliticizing and reducing it to economic values. Rather than po

I detta arbete undersöks skyddszoner intill skyddade områden i skogsmark, hur de kan uppstå, vilken rättslig grund som finns för dessa samt vilka konsekvenser de kan få för fastighetsägare. Arbetet är avgränsat till att undersöka skyddszoner intill naturreservat, nationalparker samt Natura 2000-områden. Naturvård kopplat till äganderätten i skog är idag ett högaktuellt ämne som bland annat resulte

BACKGROUND: Asthma is a common disabling condition, with known environmental and familial risk factors and with their assumed interactions. We wanted to carry out a family study on asthma to address gene-environment interactions at a population level.METHODS: We conducted a nation-wide study on familial risks for asthma. An asthma database was constructed by linking the Multigeneration Register on

Oxidation of low-density lipoprotein (LDL) in the arterial extracellular matrix results in malondialdehyde (MDA)-modifications of surrounding matrix proteins. We have recently demonstrated an association between high levels of autoantibodies against MDA-modified collagen type IV and risk for development of myocardial infarction. Collagen ty

Objective: To assess the relationship between acetabular dysplasia (AD) and the risk of incident and end-stage radiographic hip osteoarthritis (RHOA) over 2,5,8 and 10 years. Design: Individuals (n = 1002) aged between 45 and 65 from the prospective Cohort Hip and Cohort Knee (CHECK) were studied. Anteroposterior pelvic radiographs were obtained at baseline and 2,5,8, and 10-years follow-up. False

Susceptibility testing of clinical multidrug-resistant (MDR) and reference P. aeruginosa strains was performed using the standard twofold serial dilution method. The minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of antiseptics were determined. MIC and MBC values were also interpreted as the bacteriostatic index of antiseptic activity (BSIAA) and the bactericid

One response to mitigate climate change is the replacement of conventional products with more environmentally friendly ones. The increased popularity of organic food can be said to be an effect of this development. This popularity has in combination with the prosocial characteristic of organic food and its associated price premium made sustainable consumption a political question, as it raises que

greening local e-commerce Lund University International Master’s Programme in Environmental Science  LUMES  Greening of Local E-commerce How to Realise the Environmental Potential of Online Grocery Trade - A Case Study in the City of Lund Yujing Li Supervisors: Peter Arnfalk Petra Wilhelmsson Thesis for the fulfilment of the Lund University International Master’s Programme in Environmental

https://www.lumes.lu.se/sites/lumes.lu.se/files/li_yujing.pdf - 2026-07-21

Microsoft Word - MSc_FINAL_THESIS_SAMSON_WAKUMA Floods and Health in Gambella region, Ethiopia: An Assessment of the strength and weakness of the coping mechanism M.Sc. Thesis submitted to Lund University Centre for Sustainability Studies By: Supervisor: SAMSON WAKUMA ABAYA GÖRAN EWALD (PhD) MAGISTRATSVAGEN55K:108 LUCSUS, LUND UNIVERSITY SE-22644, LUND SOLVEGATAN 10, SE-22100 SWEDEN LUND, SWEDEN S

https://www.lumes.lu.se/sites/lumes.lu.se/files/samson_abaya.pdf - 2026-07-21

Utländska läkare intensivutbildas Forskning blev seriefigurer Nya tag mot forskningsfusk Satsa på surr! LUNDS UNIVERSITETS MAGASIN | NR 2 | 2018 FORSKARE SKAPAR HÅLLBAR TRÄDGÅRD 2 LUM NR 2 | 2018 LUM NR 2 | 2018 3 För några år sedan vilade riv- ningshotet över Biologiska institutionens växthus vid gamla Geneticum längs Tornavägen. Sedan dess har växthusen rustats upp och bortglömd forskningsut- ru

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-2-2018.pdf - 2026-07-21

Microsoft Word - Remembering Europe.doc REMEMBERING EUROPE’S EXPELLED PEOPLES OF THE TWENTIETH CENTURY Edited by: Barbara Törnquist-Plewa Bo Petersson CFE Conference Papers Series No. 4 Lund 2009 2 The CFE Conference papers series is published by The Centre for European Studies (CFE) at Lund University: © 2009 The Centre for European Studies at Lund University and the authors Editors: Barbara Törn

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfecp4.pdf - 2026-07-21

STATISTISK MEKANIK FYSA21 Hösten 2009 Lars Gislén Department of Theoretical Physics University of Lund 1 STATISTICAL MECHANICS Lars Gislén, Theoretical physics, University of Lund 1. Introduction Classical thermodynamics is based on a few principles derived from: The first and second law. The first law is essentially a law stating the conservation of energy: The change of the internal energy of a

https://www.particle-nuclear.lu.se/sites/particle-nuclear.lu.se/files/2025-01/statistical-mechanics-1.pdf - 2026-07-21

Conference Full Paper template 4TH INTERNATIONAL CONFERENCE ON CRISIS COMMUNICATION IN THE 21ST CENTURY OCTOBER 7–10, 2015 IN HELSINGBORG, SWEDEN 1 Firestorms on Social Media: corporate communities and consumer slacktivism Assistant Professor Gry Høngsmark Knudsen1and Associate Professor Jeanette Lemmergaard2 1 Marketing and Management, University of Southern Denmark, Campusvej 55, 5230 Odense M,

https://www.isk.lu.se/sites/isk.lu.se/files/hongsmark_knudsen_lemmergaard.pdf - 2026-07-21

Centre for Retail Research at Lund University ANNUAL REPORT | 2017 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2017 FOTO The whole workshop series has been spot on for us. Interesting speakers and great group discussions. Thank you letting us take part! Ylva Skoogh, Integrate” 3 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2017 Introduction Centre for Retail Resear

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/annualreport-2017.pdf - 2026-07-21

Institutionen för kulturvetenskaper, avdelningen för Modevetenskap Institutionen för kulturvetenskaper, Besöksadress  LUX, hus C, Helgonagatan 3, Lund Webbadress www.kultur.lu.se LITTERATURLISTA Sida 1 av 1 2 Sida 11 av 11 Kurslitteratur för (MODF02, delkurs 1) Modevetenskap: Introduktion till modevetenskap, 7,5 hp, HT 2025 Fastställd av institutionsstyrelsen eller motsvarande, 2013-08-22. Revider

https://www.ht.lu.se/media/utbildning/dokument/kurser/MODF02/20252/LITT_MODF02HT2025.docx - 2026-06-29

https://www.biology.lu.se/internal/organisation-and-contact/strategic-plan-department-biology - 2026-07-19

Links within the page Heads of the departmentThe head of the department holds the executive role and responsibility for the everyday operations of the department. The responsibilities and authority of the head of the department are regulated by the Faculty of Science’s delegation rules. According to the delegation rules, the head of the department shall manage and develop the department and is res

https://www.biology.lu.se/internal/organisation-and-contact - 2026-07-19