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Omvärderingsregeln, som är en mervärdesskatterättslig regel, infördes i svensk rätt 2008 för att kunna motverka skatteundandragande och skatteflykt vid tillhandahållanden mot felaktig ersättning mellan personer som är förbundna med varandra. Den situation som identifierats som vanligast är att tillhandahållanden sker mot en för låg ersättning när tillhandahållaren har full avdragsrätt för mervärdeThe reevaluation rule, which is a VAT-related rule, was introduced into Swedish law in 2008 to counteract tax evasion and tax avoidance in transactions when incorrect compensation between connected persons are made. The situation identified as most common is that transactions occur for too low compensation when the provider has full deduction rights for VAT and the purchaser wholly or partially la

The bulk of Norwegian offshore oil and gas platforms are self-sustained with energy, burning a portion of the extracted gas in turbines to power production. Replacing this energy with electricity from renewables – electrifying – has been put forward as a way to quickly slash domestic emissions. This, all while retaining and expanding fossil fuel production, whose lion’s share of emissions stem not

This master’s thesis examines the motives of non-aligned, geographically peripheral and smaller European Union (EU) Member States (MS) Finland, Sweden and Ireland to participate in EU military crisis management operations. It also studies the effects that these MS have had in the development of the Common Security and Defence Policy (CSDP). Theoretically this thesis is based on a typology that Aly

Brevmall Department for Health Sciences, Lund University, Box 157, 221 00 Lund, Phone +46 46 222 19 42, www.sweah.lu.se The mission of the Swedish National Graduate School for Competitive Science on Ageing and Health (SWEAH) is to develop a strong national learning environment with international splendor, contribute to the production of knowledge about ageing and health, develop the next generatio

https://www.sweah.lu.se/sites/sweah.lu.se/files/2021-05/Annons%20doktorander%20English%202021.pdf - 2026-07-23

Master’s in Visual Culture Master’s in Visual Culture LUND UNIVERSITY | SWEDEN • Master of Arts in Visual Culture • 2 years, full-time, 120 ECTS credits • Department of Arts and Cultural Sciences • Lund Campus • Application deadline: January 2024 • Programme start: August 2024 PROGRAMME OVERVIEW The international Master in Visual Culture is a two-year interdisci- plinary programme focusing on unde

https://www.lunduniversity.lu.se/sites/www.lunduniversity.lu.se/files/2023-09/Masters-in-visual-culture-fact-sheet-2024.pdf - 2026-07-23

We have implemented a self-contained package for DNA microarray analysis in R. The package is named aroma and is formerly known as com.braju.sma. The purpose of the package is to provide end-users with easy access to the latest statistical tools and methods, to provide other statisticians with a structured platform to develop and test new analysis methods, and to make our methods available to an a

The success of cancer immunotherapy depends on the priming of tumor-specific T and B lymphocytes. However, tumor cells often downregulate antigen presentation and mount an immunosuppressive tumor microenvironment (TME), which excludes immunogenic cells and hinders broad success of cancer immunotherapies, including immune checkpoint blockade (ICB). Type 1 conventional dendritic cells (cDC1s) are cr

The 2030 Agenda of the United Nations comprises 17 Sustainable Development Goals (SDGs) and 169 sub-targets which serve as a global reference point for the transition to sustainability. The agenda acknowledges that different issues such as poverty, hunger, health, education, gender equality, environmental degradation, among others, are intertwined and can therefore only be addressed together. Impl

Mitochondria are central organelles in the homeostasis of the cardiovascular system via the integration of several physiological processes, such as ATP generation via oxidative phosphorylation, synthesis/exchange of metabolites, calcium sequestration, reactive oxygen species (ROS) production/buffering and control of cellular survival/death. Mitochondrial impairment has been widely recognized as a

The neighborhood of Sant-Henri in Montréal’s Southwest borough has long been associated with poverty, marginality and squalor. But this is rapidly changing as both extraordinary, large-scale green infrastructures and small-scale, more ordinary forms of greening are expanding across the neighborhood, amidst private luxury housing development and rising rents. Both extraordinary and ordinary greenin

The multifunctionality of forest systems calls for appropriately complex modelling approaches to capture social and ecosystem dynamics. Using a social-ecological systems framework, we review the functionality of 31 existing agent-based models applied to managed forests. Several applications include advanced cognitive and emotional decision-making, crucial for understanding complex sustainability c

Importance: Despite the large health burden, reliable data on sepsis epidemiology are lacking; studies using International Statistical Classification of Diseases and Related Health Problems (ICD)-coded hospital discharge diagnosis for sepsis identification suffer from limited sensitivity. Also, ICD data do not allow investigation of underlying pathogens and antimicrobial resistance. Objectives: To

Learning outcomes: This case study covers different concepts related to leadership. It should help students analyze business situations from a leader’s perspective. By the end of this case study, students would be able to understand the role and the characteristics of leadership during a crisis using the 11 dimensions of character framework, map leadership personalities using the HEXACO model to u

In forests, bacteria and fungi are key players in wood degradation. Still, studies focusing on bacterial and fungal successions during the decomposition process depending on the wood types (i.e. sapwood and heartwood) remain scarce. This study aimed to understand the effect of wood type on the dynamics of microbial ecological guilds in wood decomposition. Using Illumina metabarcoding, bacterial an

The Amazon rainforests and their biological diversity are being lost rapidly by the onslaught of extractive industries, large-scale agriculture and infrastructure development, which also undermines the integrity of indigenous territories and ethnicities, threatening the tremendous cultural diversity of the Amazon. The loss of forest, the disintegration of local communities and the increase of the

This work presents a data-driven model to simulate the mechanical behavior of the breast tissues in real time. The aim of this model is to speed up some multimodal registration algorithms, as well as some image-guided interventions. Ten virtual breast phantoms were used in this work. Their deformation during a mammography was performed off-line using the finite element method. Three machine learni

Archaeological collections are crucial in heritage studies and are used every day for training archaeologists and cultural heritage specialists. The recent developments in 3D acquisition and visualization technology has contributed to the rapid emergence of a large number of 3D collections, whose production is often justified as the democratization of data and knowledge production. Despite the fac

Infantile malignant osteopetrosis is a devastating disorder of early childhood that is frequently fatal and for which there are only limited therapeutic options. Gene therapy utilizing autologous hematopoietic stem and progenitor cells represents a potentially advantageous therapeutic alternative for this multisystemic disease. Gene therapy can be performed relatively rapidly following diagnosis,

Abstract: Background: During breast cancer progression, the epithelial to mesenchymal transition has been associated with metastasis and endocrine therapy resistance; however, the underlying mechanisms remain elusive. To gain insight into this process, we studied the transition undergone by MCF7-derived cells, which is driven by the constitutive nuclear expression of a MKL1 variant devoid of the a