Sökresultat

Uppsatsen behandlar 3:12-reglernas utveckling och grundläggande syfte, vilka problem som reglerna gett upphov till samt den nya löneunderlagsregeln som infördes den 1 januari 2014. 3:12-reglerna avgör hur stor del kapitalvinstbeskattad utdelning en aktiv delägare i ett fåmansföretag får ta ut. Kapitalinkomster beskattas efter en proportionell skattesats och förvärvsinkomster efter en progressiv This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined. To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2

Popular Abstract in Swedish Reumatoid artrit (RA) även kallat ledgångsreumatism, är en ledsjukdom som innebär inflammationer i kroppens leder. Sjukdomens symptom är smärta, trötthet, nedsatt fysisk kapacitet med svullna, ömma leder. Kvinnor drabbas i större utsträckning av ledgångsreumatism än män. Sjukdomen är kronisk och behandlas med antireumatiska läkemedel samt kompletterande teambaserad behaThe overall aim of this thesis was to study how persons experience the influence of Rheumatoid Arthritis (RA) on their sexual health and their experiences of communication about sexual health, in order to improve physiotherapy within the field of rheumatology. Sexual health is an integrated part of life, and persons with Rheumatoid Arthritis, RA, often experience a decreased sexual health, which c

Denna uppsats tar sin utgångspunkt i den pågående debatten kring en tillgång till assisterad befruktning för ensamstående kvinnor. Assisterad befruktning är ett samlingsnamn för de metoder som finns för att avhjälpa ofrivillig barnlöshet och regleras i Sverige genom lag (2006:351) om genetisk integritet m.m. Frågan är aktuell eftersom riksdagen i mars 2012 gav regeringen i uppdrag att ta fram ett This thesis is based on the current Swedish debate about the ability of single women to access Assisted Reproductive Technology (ART). ART is a general term referring to methods used to overcome infertility by artificial means and is regulated by the Swedish Act (2006:351) on Genetic Integrity. The topic is relevant because the Swedish Parliament in March 2012 gave the government a directive to pr

Repair or reconstruction after a peripheral nerve injury is a challenge because functional outcome is still unsatisfactory. Treatment in patients with diabetes may be further demanding. Nerve regeneration after nerve injury was investigated, using various repair and reconstruction models, including immediate and delayed repair, bioengineered conduits, or nerve autografts as well as a possibility t

Lately, interest has increased in using Virtual Reality (VR) in residential care facilities to increase accessibility to nature experiences. It is widely acknowledged that nature benefits health, and various theories exist regarding its restorative effects. Studies of virtual natural environments often start from predetermined mediating mechanisms and health outcomes. However, virtual nature is fu

Background: Traditionally managed semi-natural pastures are recognised for their high biodiversity. One drawback is that these pastures are often low in fodder production and hence rather unprofitable, which may lead to abandonment. Two ways to increase production and profitability and maintain grazing are to (i) offer the grazers supplementary feed, or (ii) co-enclose the semi-natural pasture wit

BackgroundThe impact of a narrow true lumen (NTL) on the outcomes of fenestrated-branched endovascular repair in patients with postdissection thoracoabdominal aortic aneurysms (PD-TAAAs) is underreported.MethodsData from an international, multicenter registry were analyzed, to identify patients treated for PD-TAAAs (2015-2025) at 23 centers. All patients underwent fenestrated-branched endovascular

This report describes a study that applies a modified methodology for the assessment of resilience of Air Traffic Management with higher degrees of automation in, with particular focus on the assessment of Artificial Intelligence (AI)-based Air Traffic Management tools. Resilience can be described as the ability of the ATM functional system to adjust its functioning and performance goals, prior to

Min forskningsfråga är i vilken utsträckning rätten till abort är skyddad i Europarådets system, med fokus på rättspraxis från den Europeiska domstolen för de mänskliga rättigheterna. Teorier och förklaringsmodeller som används för att analysera policybeslut, lagstiftning och rättsfall gällande abort i Europarådet presenteras först. I korthet menar dessa teorier att det finns en strukturell diskrMy research question is to what extent the right to abortion is protected in the Council of Europe system, with a focus on the case law of the European Court of Human Rights. First, theories and models of explanation are presented that are used to analyse the policies, legislation and cases on the issue abortion the Council of Europe. In short, these theories state that there is a structural disc

Öresund is a very dynamic economic area with numerous projects, there is a great need of a deeper understanding of the wave climate. The wave measurements currently available are scarce and they do not cover the whole area. For this reason, a modeled wave climate would be of interest and the results could be a starting point for different in depth analysis. The objective of this study was to prod

Under de senaste årtiondena har samhället förändrats och idag är samboförhållandet en vanlig samlevnadsform i både Sverige och Finland. Trots liknande rättskultur, skiljer sig sambors efterlevandeskydd åt i dessa länder. Syftet med denna uppsats är i första hand att, mot bakgrund av sambolagstiftningen i Sverige och Finland, redogöra för likheter och skillnader gällande sambors efterlevandeskydd iIn recent decades, society has changed and today, the cohabitee relationship is a common form of cohabitation in both Sweden and Finland. Despite similar legal culture, the survivor’s protection of cohabitees differs in these countries. The purpose of this essay is firstly, in the light of the legislation for cohabitees in Sweden and Finland, to describe similarities and differences regarding the

Welcome Address from the Founders of QMOD It is our great pleasure to welcome you to the 16th QMOD conference. During the last 16 years the QMOD conferences have been organized in China (1997), Slovenia (1999), Denmark, Sweden (three times), France, Korea, Mexico, Italy (two times), UK, Germany, Spain and Poland. The QMOD conference has become one of the largest scientific conferences in the world

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/qmod_2013_program-qmod2013-final-print_0829.pdf - 2026-07-20

LUNDS UNIVERSITET 350 ÅR | SUSTAINABILITY WEEK | HÅLLBARHETSVECKAN Hållbarhetsveckan i Lund VETENSKAPSVECKA | 15–20 MAJ 2017 | LUNDS UNIVERSITET 350 ÅR HÅLLBARHETSVECKAN | SUSTAINABILITY WEEK | LUNDS UNIVERSITET 350 ÅR Tillsammans! Nu börjar omställningen till ett hållbart samhälle ta fart! Många företag och kommuner ser fördelarna med ett fossilfritt samhälle. Solenergi blir allt billigare. Försä

https://www.hallbarhet.lu.se/sites/hallbarhet.lu.se/files/hallbarhetsveckan_program_0.pdf - 2026-07-20

LUSEM Strategy 2026–2030 LUND UNIVERSITY SCHOOL OF ECONOMICS AND MANAGEMENT Lund University School of Economics and Management Strategy deck LUSEM STRATEGY 2026 – 2030 LUSEM Strategy 2026-2030 As part of Lund University and the global academic community, the Lund University School of Economics and Management (LUSEM) proudly upholds core values of democracy, academic freedom, sustainability, and in

https://www.lusem.lu.se/sites/lusem.lu.se/files/2026-01/LUSEM%20Strategy%202026%20%E2%80%93%202030.pdf - 2026-07-20

Centre for Retail Research at Lund University ANNUAL REPORT | 2024 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2024 3 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2024 Introduction Centre for Retail Research – 2024 the final chapter This is the 11th annual report from the Centre for Retail Re- search at Lund University. It is also the last we will send. While trans

https://www.lusem.lu.se/sites/lusem.lu.se/files/2025-04/Centre%20for%20Retail%20Research%20Annual%20Report%202024%20final%20web.pdf - 2026-07-20

Whistleblower function - 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 Me

https://rwi.lu.se/whistleblower-function/ - 2026-07-20

Raoul Wallenberg institute 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 Prog

https://rwi.lu.se/tag/raoul-wallenberg-institute/ - 2026-07-18

Human Rights of Women in Focus at Training in Zimbabwe - 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

https://rwi.lu.se/2018/02/26/human-rights-women-focus-training-zimbabwe/ - 2026-07-18

Hilma nr 8, vt 2001 Hilma nr 8, vt 2001 file:///C|/Users/hist-eku/Desktop/hilma/hilma_01vt08.htm[2011-04-20 16:10:25] Nr 8, 2001 02 15 Årgång 26, 2000/01   Historiska Institutionen i Lund Meddelar Att…   SEMINARIER DISPUTATIONER KONFERENSER, mm LEDIGA TJÄNSTER STIPENDIER, mm SPRIDDA NOTERINGAR    SEMINARIER & UNDERVISNING   DE PROFESSORSLEDDA SEMINARIERNA Se Gröna schemat. De närmast kommande prog

https://www.hist.lu.se/fileadmin/_migrated/content_uploads/hilma_vt01_8_03.pdf - 2026-07-18

Istanbul 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 Methods

https://rwi.lu.se/tag/istanbul/ - 2026-07-19