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De s.k. fåmansföretagsreglerna i 57 kap. IL syftar till att motverka att aktiva delägare omvandlar arbetsinkomster till lägre beskattade kapitalinkomster. När utomstående passiva delägare äger viss andel av bolaget blir en inkomstomvandling inte längre fördelaktig. I 57 kap. 5 § finns därför en undantagsregel från de särskilda beskattningsreglerna i 57 kap. IL, den s.k. utomståenderegeln. Om incitThe 3:12 rules, found in Chapter 57 of the Swedish Income Tax Act (1999:1229), consists of special tax rules which apply to active owners in closely held corporations (fåmansföretag). The rules aim to prevent active owners from transforming salary income into lower taxed capital income. If passive owners have an ownership of at least 30 % of the shares, income shifting is no longer beneficial. The

Reuse of different types of experience is a key issue in successful improvement in software engineering. The approach taken in the Quality Improvement Paradigm (QIP) and its supporting organisation, tile Experience Factory (EF), is to define an Experience Base (EB), where all types of reusable objects are organised and stored. The objects may be of any type related to software development, for exa

Affilierad forskare Kontaktinformation E-post: rui [dot] liu [at] kultur [dot] lu [dot] seOrganisation Avdelningen för etnologi Hämtställe: 30 WebbplatsRui Lius profil i Lunds universitets forskningsportalAndra roller Affilierad forskare Centrum för handel och logistik (REAL) Affilierad forskare Birgit Rausing Centrum för Medicinsk Humaniora (BRCMH) Lärare Avdelningen för etnologi Publikationer Vi

https://www.real.lu.se/rui-liu - 2026-07-09

Effekterna av den globala uppvärmningen har visat sig på alla kontinenter och i Sverige har det blivit både varmare och blötare. Risker som kopplas till klimatförändringar i Sverige är torka, värmevågor och översvämningar och dessa risker måste hanteras på alla samhällsnivåer av flera olika aktörer. Stöd och råd för hur samhällsaktörer kan förbereda sig kommer från både Nationellt kunskapscenter fThe effects of global warming have been seen at all continents and in Sweden it has become both warmer and wetter. Risks connected to this are droughts, heat waves and flooding. These risks have to be dealt with on all levels by every actor. Recommendations and support on how to avoid the consequences of these in urban planning comes from both the Swedish Portal for Climate Change Adaptation and t

The purpose of this study is to understand how green therapy in social work can be used as a resource to enhance the participant's sense of coherence in terms of meaningfulness, comprehensibility and manageability. Green therapy, a generic term we use in the study, is based on theories of nature's stress-reducing and restorative effect on humans. The study was conducted through qualitative

The aim of this paper is to examine the representations of gays and lesbians found in the Congressional debate on the federal marriage policy between 1996 and 2013. This study explores the reasons same-sex marriage has promulgated from the chambers of legislation all the way up to the federal judiciary. The challenges brought forth to the federal policy on marriage are at the center of this resear

OBJECTIVE: To assess the occurrence, clinical predictors, and associated mortality of all-cause emergency readmissions after acute upper gastrointestinal bleeding (AUGIB). PATIENTS AND METHODS: All patients with AUGIB from an area of 600 000 inhabitants in Sweden admitted in a single institution in 2009–2011 were retrospectively identified. All medical records were scrutinized and relevant data (s

Spin-polarized calculations in solids have generally been confined to a global quantization axis to simplify both the theoretical model and its implementation in self-consistent codes. This approximation is justified as many materials exhibit a collinear magnetic order. However, in recent years much interest has been directed towards noncollinear magnetism in which the magnetization density is a c

Electricity must be produced at the same time as it is used. This necessitates flexibility in the electricity production and electricity networks. Until recently, the increase in electricity demand and peak power demand has been met by expansion of the electricity production. Today, due to the deregulation of the electricity market, the production capacity is decreasing. Therefore, there is a nati

Variations in proteins have very large number of diverse effects affecting sequence, structure, stability, interactions, activity, abundance and other properties. Although protein-coding exons cover just over 1 % of the human genome they harbor an disproportionately large portion of disease-causing variants. Variation ontology (VariO) has been developed for annotation and description of variation

Microsoft Word - Rapport_IPS_ACT_1500216 1 IMPLEMENTERINGEN AV NATIONELLA RIKTLINJER FÖR PSYKOSOCIALA INSATSER VID SCHIZOFRENI – EXEMPLEN IPS OCH ACT Urban Markström, Ulrika Bejerholm, Bengt Svensson & Magnus Bergmark 2 Copyright: Urban Markström, docent i socialt arbete, Umeå universitet; Ulrika Bejerholm, docent i arbetsterapi, Lunds universitet; Bengt Svensson, docent i psykiatrisk vårdvetenska

https://www.cepi.lu.se/sites/cepi.lu.se/files/rapport_ips_act_i_sverige_0.pdf - 2026-07-10

Malawi PEA report Political economy of inclusive agricultural intensification Tanzania Country Report Anna Mdee1, Alesia Ofori Dedaa2 and Gasper Mdee3 November 2017 Reviewed by Martin Prowse and Agnes Andersson Djurfeldt 1 University of Leeds/ Overseas Development Institute 2 University of Leeds 3 Independent Consultant Pa ge 2 “Agricultural intensification has been neither inevitable nor continuo

https://www.keg.lu.se/en/sites/keg.lu.se.en/files/tanzania_pea_report.pdf - 2026-07-10

– 1 (5)– D C 1 06 1 12 -0 1 Försäkringsvillkor för kompletterande reseförsäkring för Diners Club TAC utfärdad av Trygg Hansa Gäller för resor köpta från och med den 1 januari 2012. Försäkring nr: TH0107-1 Information Försäkringsförmånerna gällande för Diners Club TAC nedan kallat Resekontot. När du som resekontoinnehavare använder Resekon- tot för att betala en resa, och betalar minst 75% av resan

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/forsakringsvillkor-diners-club-tac.pdf - 2026-07-10

Stamcellsturism lockar desperata Storskalig nano-rekrytering Detektiv söker förorenat grundvatten Återvändaren Lunds universitets magasin | Nr 2 | 2014 Lämnade EU-tjänst för universitetet 2 LUM nr 2 | 2014 LUM nr 2 | 2014 3 11 svenska profilerade forskare inom humaniora har bildat tanke- smedjan Humtank. Den ska vara en motkraft i en samhällsdebatt som fokuserar på ekonomi, teknik och medicin. And

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-2-2014.pdf - 2026-07-10

1 Governance approaches to address scale issues in biodiversity management – current situation and ways forward MULTAGRI POLICY BRIEF 03 | 2016 2 Governance approaches to address scale issues in biodiversity management – current situation and ways forward Protecting biodiversity and enhancing the provision of ecosystem services are key chal- lenges for managing European agricultural landscapes. Ho

https://www.cec.lu.se/sites/cec.lu.se/files/brief3_governance_approaches_to_address_scale_issues.pdf - 2026-07-10

This article appeared in a journal published by Elsevier. The attached copy is furnished to the author for internal non-commercial research and education use, including for instruction at the authors institution and sharing with colleagues. Other uses, including reproduction and distribution, or selling or licensing copies, or posting to personal, institutional or third party websites are prohibit

https://www.teddy.lu.se/sites/teddy.lu.se/files/06032016_679_14_lernmarkb_cct_2011_0.pdf - 2026-07-10

Popular Abstract in Swedish I denna doktorsavhandling i sociologi fokuseras konsthantverkares möjligheter att utöva sina yrken som fria företagare i vårt samtida senmoderna samhälle. Genus lyfts fram som en stark påverkansfaktor för spelet på den arena för konsthantverksproduktion som beskrivs och analyseras här. Utgångspunkt för teoridiskussionen är Bourdeius teori om kulturproducerande fält med This dissertation focuses on the possibilities for artist craftsmen or handicrafters to operate their independent small enterprises under the conditions of late-modern society. It describes and analyses the game in the arena of handicraft production. The powerful influence of gender constructions on this game is considered. The theoretical discussion starts with Bourdieus´ theory about fields of c

History plays an important role in the philosophy of human rights, more so than in philosophical discussions on related concepts, such as justice. History tends to be used in order to make it credible that there is a tradition of rights as a moral idea, or an ethical ideal, that transcends national boundaries. In the example that I investigate in this chapter, this moral idea is tightly spun aroun

The Research Training Network “Women in European Universities” focuses on career opportunities of women in higher education in seven European countries (Austria, France, Germany, Poland, Spain, Sweden and the United Kingdom). Within the frame of this network different aspects of career perspectives of women – and also men – are investigated. In a first working step a context analysis was conducted