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Att multinationella koncerner ägnar sig åt aggressiv skatteplanering har under det senaste decenniet blivit en självklarhet. De kan genom att utnyttja olikheter i ländernas skattelagstiftning planera sin beskattning och allokera kostnader till ett högskatteland och intäkter till ett lågskatteland för att på så vis behålla en större del av vinsten inom koncernen. Det har uppdagats i flertalet journ

I Sverige dör cirka 90 000 personer varje år. Dessa 90 000 personer har vanligtvis tillgångar och skulder som inte upphör i samband med dödsfallet. Skulder måste betalas och tillgångar fördelas i enlighet med den legala arvsordningen, eller i förekommande fall, i enlighet med ett testamente. Utgångspunkten är att det är de som har rätt till tillgångarna och som påverkas av förvaltningen som ska taEvery year about 90,000 people die in Sweden. These 90,000 people normally all have assets and liabilities that do not cease to exist by reason of demise. Debts must be paid, and assets distributed in accordance with legal succession or, when applicable, in accordance with a last will and testament. The general rule is that it is those who are entitled to the assets and, who are also affected by t

Popular Abstract in Swedish Många fysiska egenskaper för ett material beror på den atomära strukturen, det vill säga vilka atomer som sitter var. För att bestämma den geometriska strukturen måste ofta en kombination av flera metoder användas. I detta arbete har vi använt högupplöst fotoelektronspektroskopi (HRCLS), diffraktion av lågenergetiska elektroner (LEED) samt beräkningar baserade på tätheThis thesis concerns clean and adsorbate covered metal surfaces and surface alloys. These systems have been studied using theoretical and experimental methods. In the first part of the thesis, the different techniques that have been utilized in this work are presented, and the included publications are summarized. The second part of the thesis consists of seven original publications. In the first

The purpose of this thesis is to study conceptions of mental illness in Sweden during the second half of the 19th century. The central aim has been to analyze how mental illness was understood and interpreted in what was a continual interaction between medical professionals and lay people. The relationship between the local community and the asylum influenced the admittance and discharge of patien

Opera improvisation at The Malmö Academy of Music has been a pedagogical and artistic experiment. This is the final account concerning this pedagogical and artistic research project. Singers who are studying classical singing at the bachelor and master programmes of theacademy have participated. The account includes historical and theoretical reflections on the subject and comments on the work in

The purpose of this thesis is to examine whether the reverse charge mechanism is an efficient method to solve the VAT fraud problem in the construction sector in Sweden. To be able to answer the stated question, the effects of the reverse charge mechanism will be evaluated. The effects of the reverse charge mechanism are then analysed as to whether they are proportional to the goal, which is to de

During a few days at the end of November 1926, the Möllevången neighborhood in Malmö was the scene of violent confrontations between thousands of demonstrators and a large part of the city police force. Behind these demonstrations lay an industrial conflict, begun early in July that year at A. W. Nilsson factory. The workers went on strike, and a week or so later the factory owner employed a local

Popular Abstract in Swedish Kraven på bränslesnåla och rena motorer har ökat under de senaste åren. Det började med att priset på olja steg kraftigt i början av 2000-talet. Kraven växte sedan ytterligare i kölvattnet av debatten kring växthuseffekten där koldioxid, en av de dominerande produkterna vid förbränning, spelar huvudrollen. Med tanke på att sänkt bränsleförbrukning rör både ekonomiska ocIn the last decade diesel combustion has developed in a new direction. Research has been carried out trying to prolong the ignition delay and enhance fuel/air premixing to avoid diffusion combustion as well as lowering the combustion temperature through use of EGR. One of these new combustion concepts is Partially Premixed Combustion (PPC). PPC is aimed to provide combustion with low smoke and NOx

Under de senaste decennierna har Högsta förvaltningsdomstolen i ett flertal rättsfall konfronterats med frågan huruvida oförbindande förvaltningsbeslut, d.v.s. beslut som inte är verkställbara och inte bindande (utan positiv rättskraft) för framtida beslut, kan överklagas. Dessa förvaltningsbeslut har ofta involverat uppmaningar från myndigheter till enskilda att företa vissa handlingar eller avstOver the last few decades, the Supreme Administrative Court of Sweden has in several cases been confronted with the question of whether non-binding administrative decisions, i.e. decisions that are not enforceable and not binding (without collateral estoppel effect) with regard to future decisions, are subject to appeal. These administrative decisions have often involved authorities urging individ

Cirka 1000 barn föds med hjärtfel i Sverige varje år och idag överlever de flesta och uppnår vuxen ålder. Det finns uppskattningsvis 2.3 miljoner vuxna med medfött hjärtfel i Europa idag, en siffra som förväntas öka. Samtidigt har prevalensen av patienter med komplexa medfödda hjärtfel också ökat de senaste 10 åren. Det finns således ett behov av att öka kunskapen om patofysiologin vid dessa sjukdAround 1000 children are born with a heart disease in Sweden every year and today most of these children survive and reach adult age. There are around 2.3 million grownups with congenital heart disease in Europe today, a number that is expected to continue to increase. Further, the prevalence of patients with complex malformations has been growing significantly the last 10 years. There is thus a n

Ulrika Nilsson Accidents CRISTER CEBERG Do accidents happen? …in radiotherapy? Well-known events from 1974-2001 1. Inadequate training of a physicist (log vs. lin) 2. Lack of in-house audit 3. Inadequate training and lack of communication 4. A company that did not recognise and communicate problems reported by users 5. A technician/technologist initiated a repair without reporting to physics/maint

https://www.msf.lu.se/sites/msf.lu.se/files/16._olyckor.pdf - 2026-04-23

Guidelines and procedures for programme evaluations by external experts at the Faculty of Social Sciences Page 1 of 13 Faculty Board DECISION Reg. No. STYR 2024/2571 Date 2024-11-21 Guidelines and procedures for programme evaluations by external experts at the Faculty of Social Sciences This decision applies to evaluations initiated from 2025 onwards. Introduction The guidelines build upon the Qua

https://www.sam.lu.se/en/internal/sites/sam.lu.se.en.internal/files/2025-08/decision-guidelines-programme-evaluations.pdf - 2026-04-23

Handledningsaritmetik Organizing waste management, waste governance and sustainable urban development Hervé Corvellec * Patrik Zapata ** *Department of Service Management, Lund University & GRI, Gothenburg University ** School of public administration, Gothenburg University September 30, 2013 - Borås Current research projects Organizing critical infrastructure services - A case study of waste mana

https://www.ses.lu.se/sites/ses.lu.se/files/boraas_30_sep_2013.ppt - 2026-04-23

https://www.iko.lu.se/en/sites/iko.lu.se.en/files/2025-09/EUPRERA%20Conference%20Agenda.pdf - 2026-04-23

Microsoft Word - Abstracts Symposium Genome editing Oct 13 2020_new.docx Base Editing and Prime Editing: Genome Editing Without Double-Strand Breaks David R. Liu Richard Merkin Professor and Director of the Merkin Institute of Transformative Technologies in Healthcare Director of the Chemical Biology and Therapeutic Sciences Program Core Institute Member and Vice-Chair of the Faculty, Broad Instit

https://www.pi.lu.se/en/sites/pi.lu.se.en/files/2020-10/Abstracts%20Symposium%20Genome%20editing%20Oct%2013%202020_new.pdf - 2026-04-23

Brevmall Postadress Lunds universitet, Box 117, 221 00 Lund Besöksadress Scheeletorget 1, Medicon Village E-post johanna.mellgren@fs.lu.se Webbadress www.fs.lu.se Forskningsserv ice Johanna Mel lgren Forskningshandläggare Program för konstvetenskap och arkeologi, Stiftelsen Marcus och Amalia Wallenbergs Minnesfond. Sista ansökningsdag 1 juni 2022. Stiftelsen utlyser ett program för forskning inom

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2022-04/Hanteringsordning2022_MAW_konst_arkeologi.pdf - 2026-04-23

Utbildningsplan Hälso- och sjukvårdskuratorsprogrammet Lunds universitet Samhällsvetenskapliga fakulteten SAHSK, Hälso- och sjukvårdskuratorsprogrammet, 60 högskolepoäng Master of Science Programme in Healthcare Counselling, 60 credits Program med akademiska förkunskapskrav och med slutlig examen på avancerad nivå / Second cycle degree programme requiring previous university study Beslutsuppgifter

https://www.soch.lu.se/sites/soch.lu.se/files/2026-03/SAHSK%20utbplan%20from%20ht25.pdf - 2026-04-23

Brevmall Postadress Lunds universitet, Box 117, 221 00 Lund Besöksadress Scheeletorget 1, Medicon Village E-post johanna.mellgren@fs.lu.se Webbadress www.fs.lu.se Forskningsserv ice Johanna Mel lgren Forskningshandläggare Vetenskapliga projekt av större storlek, arkeologi eller konstvetenskap, Berit Wallenbergs Stiftelse. Sista ansökningsdag 1 juni 2022. Med vetenskapliga projekt av större storlek

https://www.staff.lu.se/sites/staff.lu.se/files/2022-04/Hanteringsordning2022_BeritWallenberg_arkeologi_konst.pdf - 2026-04-23

Discover how the master’s programme in Production and Materials Engineering combines theory with real-world engineering challenges, through the experience of student Duaa.

Microsoft Word - gyllstad-format-14-pt.doc Words that go together well: developing test formats for measuring learner knowledge of English collocations HENRIK GYLLSTAD (LUND UNIVERSITY) Abstract This paper describes the development of two test formats, COLLEX and COLLMATCH, measuring receptive recognition knowledge of English verb +NP collocations, and reports findings from pilots and initial test

https://www.sol.lu.se/fileadmin/media/forskning/workingpapers/engelska/vol05/gyllstad-wp-05.pdf - 2026-04-20