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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

In standard crystallographic refinement of biomacromolecules, the crystallographic raw data are supplemented by empirical restraints that ensure that the structure makes chemical sense. These restraints are typically accurate for amino acids and nucleic acids, but less so for cofactors, substrates, inhibitors, ligands and metal sites. In quantum refinement, this potential is replaced by more accur

Since 2016, the city of Stockholm has been replacing one of the region’s most important communication hubs, the so-called Slussen (The Lock). This enormous building site is situated within the historical city area of Stockholm. For this reason, archaeologists have been involved throughout the process, mapping a giant historic topographic jigsaw puzzle. This paper is a meta-study of the archaeologiSince 2016, the city of Stockholm has been replacing one of the region’s most important communication hubs, the so-called Slussen (The Lock). This enormous building site is situated within the historical city area of Stockholm. For this reason, archaeologists have been involved throughout the process, mapping a giant historic topographic jigsaw puzzle. This paper is a meta-study of the archaeologi

While negative effects of human disturbance on animals living above the ground have been widely reported, few studies have considered effects on animals occupying cavities or burrows underground. It is generally assumed that, in the absence of direct visual contact, such species are less vulnerable to disturbance. Seabird colonies can support large populations of burrow- and cavity-nesting species

Popular Abstract in Swedish Esofagektomi (kirurgiskt avlägsnande av matstrupen) är ett omfattande ingrepp som främst utförs pga cancer, men som även utförs vid vissa godartade sjukdomar. Matstrupen sträcker sig från svalget, via bakre delen av bröstkorgen ned till övre delen av buken. Det anatomiska läget gör att man ur kirurgisk synpunkt oftast måste avlägsna matstrupen via en kombination av inciIn a prospective randomised study following oesophagectomy and gastric tube reconstruction patients with hand-sutured neck anastomoses were compared with patients with circular stapled chest anastomoses. The two groups had equal rates of anastomotic or conduit leaks of 7.3 % (3/41) and 7.1 % (3/42) and of benign anastomotic strictures of 19.5 % (8/41) and 28.6 % (12/42). Another prospective random

Global solar radiation (GSR) prediction capability with a reliable model and high accuracy is crucial for comprehending hydrological and meteorological systems. It is vital for the production of renewable and clean energy. This research aims to evaluate the performance of combined variational mode decomposition (VMD) with a multi-functional recurrent fuzzy neural network (MFRFNN) and quantile regr

The Water hyacinth is one of the worst aquatic weeds in the world and it is today present on all continents except Antarctica. It causes big problems for both people and the aquatic ecosystems in many countries. A lot of research has been completed to find methods to eradicate the weed and a lot of money has been spent on management to keep waters clean. In this literature study on management meth

1 Utbildningsplan 1. IDENTIFIKATION • Programmets namn och inriktning: musikerutbildning, individuell studiegång. • Omfattning i högskolepoäng: 180. • Nivå: G. • Programkod: KGMUS. Inriktning: INST. • Utbildningsplanen är beslutad i Konstnärliga fakultetsstyrelsen den 14 februari 2007. Utbild­ ningsplanen träder i kraft den 1 juli 2007. 2. PROGRAMBESKRIVNING Musikerutbildning, individuell studiegå

https://www.mhm.lu.se/sites/mhm.lu.se/files/kgmus_inst_sve.pdf - 2026-07-11

Treatment of met-myoglobin (Fe-III) with H2O2 gives rise to ferryl myoglobin, which is closely related to compound II in peroxidases. Experimental studies have given conflicting results for this species. In particular, crystallographic and extended x-ray absorption fine-structure data have shown either a short (similar to170 pm) or a longer (similar to190 pm) Fe-O bond, indicating either a double

Purpose: Recent studies have highlighted the importance of adopting a contingency approach to configuring omnichannel warehouses. Nonetheless, research on how various contextual factors influence the selection of warehouse configuration is scarce. This study fills this knowledge gap by exploring how and why certain configurations fit in different omnichannel contexts. Design/methodology/approach:

This master’s thesis has examined the feasibility of an accumulator-based actuation method for the BorgWarner (BW) electric torque vectoring and disconnect (eTVD) system. The requirements for the proposed concepts were defined based on the performance of the baseline eTVD and served as reference criteria throughout the development process. A strong emphasis was placed on reducing system complexit

This paper provides a production and consumption-based empirical macroeconomic-climate assessment of Sweden’s CO2 emissions. The core methodology is based on three complementary quantitative methods, namely energy-economy-environment indicators, econometric analyses, and a multi-regional input output (MRIO) sectoral model. Based on the latest available data (1971–2011), indicators show a sharp dec

Emotion recognition is a relatively new research area within image analysis where machine learning models learn to interpret facial expressions. In this thesis paper the authors have investigated how close to human accuracy selected deep convolutional neural network models can reach on the Emotion Recognition Problem, what the purpose of such an application might be and what compromises can be mad

Union to Union | Sveriges akademikers centralorganisation Hoppa till huvudinnehåll About Saco Our issues Join a union Contact Employees About saco.se How we process your personal data Cookies and pixels Saco Student Fairs For exhibitors Sweden: A strong market for international recruitment Rates & stand solutions Book your stand FAQ for exhibitors Opinion & facts International activities Saco's EU

https://www.saco.se/en/opinion-facts/international-activities/union-to-union/ - 2026-07-09

Ett axplock av artiklar och andra inslag i medier där forskare och andra knutna till Centrum för miljö- och klimatvetenskap (CEC) har medverkat på senare tid. Kortare vinter och grönare jul att vänta i framtiden(30 december 2023)Markku Rummukainen, professor vid institutionen för naturgeografi och ekosystemvetenskap samt Centrum för miljö- och klimatvetenskap, har intervjuats i många medier om fra

https://www.cec.lu.se/sv/press-media/cec-i-media - 2026-07-09

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

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.

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.