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De så kallade ränteavdragsbegränsningsreglerna trädde ikraft 1 januari 2009 för att få bukt med den skatteplanering med räntor som koncernbolag använde sig av och som inte kunde kommas åt med skatteflyktslagen. Eftersom det även med dessa regler fanns stora möjligheter för koncernbolag att skatteplanera med interna lån skärptes reglerna från och med 1 januari 2013. I den lagstiftningen tillkoThe so-called interest deduction restriction rules entered into force on 1 January 2009 in order to overcome the tax planning regarding interest deductions used by group companies, that was not covered by the Tax Avoidance Act. Since these rules also provided opportunities for group companies to plan their taxes with internal loans the rules were tightened from 1 January 2013. In this new leg

Den statliga järnvägsinfrastrukturen är central för Sveriges transportsystem men är samtidigt resurs- och kostnadskrävande att anlägga och underhålla. Räler är en särskilt betydelsefull komponent eftersom de har lång teknisk livslängd och tillverkas av energikrävande stål. Skillnader i belastning och slitage inom järnvägsnätet innebär att räler som tas ur drift i vissa delar av anläggningen i andrThe state owned railway infrastructure is central to Sweden’s transport system but is at the same time resource and cost intensive to construct and maintain. Rails constitute a particularly significant component, as they have a long technical service life and are manufactured from energy intensive steel. Variations in load and wear across the railway network men that rails taken out of service in

Efforts are increasingly being made to enhance the carbon (C) storage capacity of agricultural soils as a strategy for climate change mitigation by reducing C losses from croplands. Perennial crops have been shown to increase soil organic matter (SOM) storage and promote the stabilisation of soil C, thereby potentially reducing the climate impact of agriculture, although often producing lower yiel

This thesis investigates how existing urban environments can be adapted to strengthen climate resilience and improve everyday access to urban rest within dense cities. Urban rest is understood as restorative conditions within the everyday urban environment, where opportunities for pause, recovery, and social interaction can occur across both public and semi-private spaces. The thesis identifies an

Publications Archive - Page 29 of 43 - 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 Pro

https://rwi.lu.se/publications/page/29/ - 2026-07-10

Brevmall 4 (9) Contract Research Agreement made between Lund University ("LU"), registration no. 202100-3211, with address P. O. Box 117, SE-221 00 Lund, Sweden; and [organisation name] (“[abbreviation of organisation name]”) ("[XX]"), organisation registration no. [organisation registration no.], duly organised under the laws of [country], with address [address] ; each also referred to as a "Part

https://www.staff.lu.se/sites/staff.lu.se/files/2026-03/Contract%20Research%20Agreement%20TEMPLATE%20-%202026-02-27.doc - 2026-07-11

Årsrapport 2020 KOO Å R S R A P P O R T · K O M M U N I K A T I V A O F F E N T L I G A O R G A N I S A T I O N E R Kommunikativt medarbetarskap Rickard Andersson, Mats Heide och Charlotte Simonsson Institutionen för strategisk kommunikation Lunds universitet · april 2021 © Rickard Andersson, Mats Heide och Charlotte Simonsson 2021 Institutionen för strategisk kommunikation Lunds universitet ISBN

https://www.isk.lu.se/sites/isk.lu.se/files/2021-04/Kommunikativt%20medarbetarskap.pdf - 2026-07-11

Instructions for applicants to the Master’s Programme in Fine Arts, 120 ECTS credits 2017/2018 Deadline for applications 3 April 2017 Deadlines and general information v 1.0 Applications to the Master´s Programme in Fine Arts at Malmö Art Academy take place in two steps. First on Universityadmissions.se and then in the Malmö Art Academy application portal where work samples can be uploaded. You ne

https://www.khm.lu.se/en/sites/khm.lu.se.en/files/masteng2017.pdf - 2026-07-11

Final SIMM32 180326.iba SAKA003 GRADUATE SCHOOL, FACULTY OF SOCIAL SCIENCES, LUND UNIVERSITY Quantitative Methods: Multivariate Analysis 
 For an always up-to-date online version, please visit the course site (check regularly for updates) SIMM32 
 Spring 2018, version 1.0 Welcome! SIMM32 Welcome to the Spring term’s course Quantitative Methods: Multivariate Analysis The aim of this course is for s

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/final_simm32_180326.pdf - 2026-07-11

Kristinardottir-Jonsson Working Papers in Scandinavian Syntax 107 (2022), 32–46. Prepositional vs. indirect objects in Icelandic Iðunn Kristínardóttir & Jóhannes Gísli Jónsson University of Iceland Abstract A corpus study of the Prepositional Object Construction (POC) in Icelandic shows that the POC is basically restricted to ditransitive verbs encoding motion or entailing successful transfer (Kri

https://projekt.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_grimm/working_papers/2022-dec/Kristinardottir-Jonsson.pdf - 2026-07-11

Kurki Working Papers in Scandinavian Syntax 107 (2022), 111–134 We ...with Anna: the Inclusory Plural Pronominal Construction in Finnish and Fenno-Swedish Klaus Kurki University of Turku This article provides a syntactic analysis of the inclusory plural pronominal construction in Fenno- Swedish and Finnish. In this construction, a plural pronoun has a singular reading: vi ...med Anna (literally “w

https://projekt.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_grimm/working_papers/2022-dec/Kurki.pdf - 2026-07-11

Hacking Development Aid Danish Style - 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 Pro

https://rwi.lu.se/podcasts/blockchain-applications-human-rights/ - 2026-07-11

Chapter X “Respect” Human Rights: Concept and Convergence Radu Mares1 (forthcoming in Law, Business and Human Rights: Bridging the Gap (Robert C. Bird, Daniel R. Cahoy, & Jamie Darin Prenkert, eds., Elgar Publishing Ltd., forthcoming 2014) Abstract The Guiding Principles on Business and Human Rights (‘GPs’) were unanimously endorsed in 2011 in the UN Human Rights Council and also recorded an unpre

https://rwi.lu.se/app/uploads/2014/03/Respect-Human-Rights-Concept-and-Convergence.pdf - 2026-07-10

Introduction Printed from: Hommage à Wlodek. Philosophical Papers Dedicated to Wlodek Rabinowicz. Ed. T. Rønnow-Rasmussen, B. Petersson, J. Josefsson & D. Egonsson, 2007. www.fil.lu.se/hommageawlodek 1 CONSENSUS BY AGGREGATION AND DELIBERATION Richard Bradley Department of Philosophy, Logic and Scientific Method London School of Economics r.bradley@lse.ac.uk ABSTRACT: On the face of it both aggreg

https://www.fil.lu.se/hommageawlodek/site/papper/BradleyRichard.pdf - 2026-07-10

Research on Progress, Potential and Best Strategy for Implementing and Expanding The Adoption of The Human Rights City Initiative Across Indonesia December 2018 REPORT Research on Progress, Potential and Best Strategy for Implementing and Expanding The Adoption of The Human Rights City Initiative Across Indonesia REPORT The book is produced on a substantial support of RWI. The content of this book

https://rwi.lu.se/wp-content/uploads/2024/06/Human-Rights-City-Initiative-Across-Indonesia.pdf - 2026-07-12

Microsoft Word - Experimentell undersökning.doc Master’s Dissertation Structural Mechanics STEFAN KARLSSON och MICHAEL WONG EXPERIMENTELL UNDERSÖKNING AV PROVKROPPAR FÖR TRÄLIMFOGAR Detta är en tom sida! Copyright © 2004 by Structural Mechanics, LTH, Sweden. Printed by KFS i Lund AB, Lund, Sweden, June 2004 For information, address: Division of Structural Mechanics, LTH, Lund University, Box 118,

https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/publications/tvsm5000/web5126.pdf - 2026-07-12

Kick-start your career in interdisciplinary nanoscience and nanotechnology A key success factor for NanoLund is our wide sharing of equipment that allows everyone – from doctoral students to new faculty – to access an incredibly wide range of capabilities within characterization, fabrication, and modelling, from the day they start working with us. NanoLund always welcomes applications from outstan

https://www.nano.lu.se/about-nanolund/career-opportunities - 2026-07-11

Forskare Kontaktinformation E-post: jesper [dot] sjolte [at] mgeo [dot] lu [dot] seOrganisation Miljö- och geovetenskapliga institutionen (MGeo) Hämtställe: 16 WebbplatsJesper Sjoltes profil i Lunds universitets forskningsportalAndra roller Medlem i Strategiskt forskningsområde BECC: Biodiversity and Ecosystem services in a Changing Climate Medlem i Strategiskt forskningsområde MERGE: ModElling th

https://www.geologi.lu.se/jesper-sjolte - 2026-07-11

56 Mapping Teacher Beliefs and Practices About Multilingualism: The Development of the MultiBAP Questionnaire Pia Sundqvist, Henrik Gyllstad, Marie Källkvist and Erica Sandlund Introduction and Aims While language-diverse English classrooms are under-researched in Sweden (Källkvist et al., 2017), teachers are gaining firsthand experience through teaching language-diverse student groups, thus gaini

https://projekt.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_multilingual_spaces/Sundqvist_et_al_2021_Mapping_teacher_beliefs_and_practices_w_appendices.pdf - 2026-07-11

Docent Kontaktinformation E-post: yves [dot] bourdet [at] nek [dot] lu [dot] se Telefon: +46 72 233 10 64 Mobil: +46 72 233 10 64Organisation Nationalekonomiska institutionen Hämtställe: 10 WebbplatsYves Bourdets profil i Lunds universitets forskningsportal Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrera efter typ AllaAntologi (redaktör)Artikel i facktidskrift elle

https://www.ehl.lu.se/yves-bourdet - 2026-07-11