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En kattrumpa innebär en överlåtelse genom gåva av en näringsfastighet från en fysisk person till ett bolag som ägs av överlåtaren och dennes närstående. Viss ersättning utgår men den understiger såväl fastighetens marknadsvärde som taxeringsvärde. Kattrumpan är ett skatteplaneringsförfarande vars namn uppkommit genom rättspraxis. I denna uppsats undersöks och analyseras det inkomstskatterättsliga The Swedish concept of “kattrumpa” signifies a business property assigned as a gift by a physical person to a company owned by the assigner and his related. The given compensation falls short of the property’s market value as well as its taxable value. The concept of “kattrumpa” is a tax planning procedure whose name evolved through case law. This thesis aims to examine and analyze the legal posit

The first aim of this study was to on historical background survey women's alcohol habits and especially to investigate women aged 50-59 living in the Lund area. The second aim was to increase the understanding of how women's sex role has a restrictive influence on their alcohol habits. To investigate women's alcohol habits I made two quantitative studies. From secondary data I found t

Tilläggsköpeskillingar har kommit att användas allt mer frekvent i förvärvssammanhang. Detta gäller framför allt i fråga om företagsförvärv men finansieringsmodellen används även i andra sammanhang såsom vid förvärv av fastigheter, patent, tjänster och så vidare. En tilläggsköpeskilling går ut på att säljaren får en fast del av ersättningen vid förvärvet medan möjlighet finns till en eller flera yEarn-outs have become more frequently used in acquisitions. This is particularly true in the case of acquisitions of companies. But the funding model is widely used even in other contexts such as the acquisition of property, patents, services and so on. An earn-out is a contract where the seller receives a fixed remuneration of the acquisition at the time of the contract while the possibility exis

This master thesis analyzes the accounting and auditing reforms in the Post-Soviet world. It is the very interesting issue, because comparing with the rest of Europe and Asia the former soviet countries have extra challenges in this process. They are not only trying to adopt international accounting and auditing standards, but also move away from command economy which is not an easy task. The regu

AB Ph. Nederman manufactures capture at source extractors that remove dust and fumes from a specific area. These extractors are made of a positioning joint which has the purpose to hold up the extractors’ hood. Presently this joint is made of a double ball joint; this doesn’t however work in a satisfying way. First and foremost it is hard to move the joint when repositioning the hood; this is not

The aim of this masters’ thesis is to examine how libraries can better services for patrons with invisible disabilities. My hypothesis is that although libraries are legally obliged to pay special attention to persons with disabilities, in reality the special needs of persons with invisible disabilities are often ignored. Invisible disabilities are disabilities that are not immediately apparent. T

The purposes of this article-based thesis are to explore and understand preaching as a practice in general, and the practice of preaching in digital culture and spaces in particular. Informed by the practice theory of Theodore Schatzki, it presents the results of a cross-case analysis of four different case studiesof the practice of preaching in digital culture and spaces in Swedish protestant chu

Problem: Inter Agency Procurement Services Office (IAPSO) is an office within United Nations Development Programme (UNDP) that handles procurement for governments, non-governmental organizations (NGO's), United Nations agencies, international finance institutions etc. Annually all UNDP offices and organizations are measured for performance and customer satisfaction in a quantitative Bureau of

Background: Physical exercise is part of the recommended treatment for individuals with axial spondyloarthritis (axSpA). High-intensity interval training (HIIT) is an effective way to improve cardiovascular health without risk of increased disease activity. Nevertheless, there is a lack of knowledge regarding facilitating factors for digitally-based HIIT among individuals with axSpA. Objective: Th

Microsoft Word - Syllabus_GEG_PhDCourse_ClimBEco_Fall2019_2 Postal address Box 117, 221 00 LUND, Visiting address Sandgatan 3, hus R Gamla Kirurgen, Telephone switchboard +46 46 222 00 00 Fax +46 222 44 11 E-mail kansli@sam.lu.se Website www.sam.lu.se/en Facul ty o f Socia l Sc iences SAGM001, Global Environmental Governance Today – Actors, Institutions, Complexity, 3 credits, third cycle The syll

https://www.cec.lu.se/sites/cec.lu.se/files/sagm001_global_environmental_governance_today_002.pdf - 2026-07-18

Guide för att söka efter kontrakt i W3D3 1 Support: http://www.ekonomiwebben.lu.se/diariet W3D3-guide: Söka efter kontrakt Innehåll Allmänt ........................................................................................................................ 1 Söka efter ärenden i W3D3 via LUCRIS (både från eKontrakt och senare inlagda) ... 1 Söka efter ärenden från eKontrakt direkt i W3D3 .....

https://www.ekonomiwebben.lu.se/sites/ekonomiwebben.lu.se/files/w3d3-kontrakt-sok.pdf - 2026-07-18

Kursguide - Course Syllabus • • • • Details of approval The syllabus was approved by Study programmes board, Faculty of Science on 2008- 03-12 to be valid from 2008-03-12, autumn semester 2008. General Information The course is an elective course for second-cycle studies for a Degree of Master of Science (120 credits) in geology. The course is given in English. Language of instruction: English and

https://www.geology.lu.se/sites/geology.lu.se/files/geom04_english.pdf - 2026-07-18

1 Verksamhetsplan för Socialhögskolan 2018 Antagen av Institutionsstyrelsen 2017-12-13 INLEDNING Denna verksamhetsplan presenterar Socialhögskolans samlade verksamhet utifrån den indelning som görs i budget: grundutbildning, forskarutbildning, forskning och gemensamma verksamheter. Eftersom de huvudsakliga kostnaderna för verksamheten består i personalkostnader och personalen är institutionens vik

https://www.soch.lu.se/internt/sites/soch.lu.se.internt/files/verksamhetsplan_2018.pdf - 2026-07-18

Brevmall Postadress Lunds universitet, Box 117, 221 00 Lund Besöksadress Scheeletorget 1, Medicon Village Telefon 046-222 70 43 E-post sara.naurin@fs.lu.se, johanna.mellgren@fs.lu.se Webbadress www.fs.lu.se Forskningsserv ice Sara Naur in och Johanna Mel lgren Forskningshandläggare Hanteringsordning för nomineringar till Wallenberg Academy Fellows 2021 Knut och Alice Wallenbergs Stiftelse (KAW) fi

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/hanteringsordning-wallenberg-academy-fellows2021.pdf - 2026-07-18

1 HT2016 – VT2017 Kursanalys MSFM11 Medicinsk strålningsfysik - grundkurs MSFM11: Joniserande strålning: produktion, växelverkan, detektion Produktion Martin Bech Undervisningsform och examination Delkursen är en del av ett block som behandlar joniserande strålnings grunder, bestående av strålningsproduktion, växelverkan och detektorer. Delkursen innehåller består av c:a 24 föreläsningstimmar (ato

https://www.msf.lu.se/sites/msf.lu.se/files/msfm11_medicinsk_stralningsfysik_-_grundkurs_2017-11-18.pdf - 2026-07-18

! ! ! ! ANNUAL REPORT 2016 45 55 59 57 58 58 68 61 71 89 82 124 124 144 0 50 100 150 200 250 2010 2011 2012 2013 2014 2015 2016 Funding over time (MSEK) Basic funding External funding 133 134 142 185 132 139 177 188 200 212 245 296 257 311 0 50 100 150 200 250 300 350 2010 2011 2012 2013 2014 2015 2016 Total number of publications Directly relevant Total publica2ons Current numbers Contributing di

https://www.nano.lu.se/sites/nano.lu.se/files/nanolund_annual_report_2016_lowlowres.pdf - 2026-07-18

February-March.indd Volume 11 - Number 2 February – March 2015 £4 THIS ISSUETHIS ISSUE:: ENVIRONMENT ENVIRONMENT ●● Water resources in the Middle East Water resources in the Middle East ●● Wars, depleted uranium and soil pollution Wars, depleted uranium and soil pollution ●● Iran’s looming water crisis Iran’s looming water crisis ● ● Cultural heritage Cultural heritage and the environment and the

https://www.svet.lu.se/en/sites/svet.lu.se.en/files/aggestam_-_the_middle_east.pdf - 2026-07-18

LUDC-IRC Postdoctoral Program 2020 – Project 7 LUDC-IRC Postdoctoral Program 2020 – Project 7 Remodeling of glucose metabolism in the liver PI: Philipp Kaldis Co-PIs: Hindrik Mulder and Peter Spégel Purpose and aims We have recently shown when hepatocyte division is blocked, the liver remodels its metabolism from using glucose to amino acids [1]. Since this was done in a mouse model, we want to in

https://www.ludc.lu.se/sites/ludc.lu.se/files/kaldis_project_7.pdf - 2026-07-18

The Impact of a Proposed Australian Emissions Trading Scheme Emissions Trading Scheme Effects on the Australian Electricity System - A Qualitative Study of Environment Society and Economy Alham Yusuf Lund University International Masters Program in Environmental Studies and Sustainability Sciences LUMES 2006/08 MESM01 Thesis Course Supervisor Joakim Nordqvist Environmental and Energy System Studie

https://www.lumes.lu.se/sites/lumes.lu.se/files/alham_yusuf.pdf - 2026-07-18