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Ur beskattningssynpunkt har det stor betydelse huruvida en verksamhet anses utgöra handel med fastigheter eller inte. Om så är fallet bedrivs näringsverksamhet, och verksamheten träffas av specialreglerna i 27 kap. IL, varpå tillgångarna klassificeras som lagertillgångar. Det påverkar i sin tur dotterbolags möjlighet att med avdragsrätt lämna koncernbidrag till moderföretaget. Det har även betydelFrom a tax standpoint, it is of great importance whether a certain activity is considered to be professional real estate trading or not. The Swedish Income Tax Act (inkomstskattelagen) contains special provisions that applies when professional real estate trading is conducted, saying that a company’s assets can be classified as current assets. This will in turn affect a subsidiary’s possibility to

Syftet med denna kvalitativa studie var att genom halvstrukturerade intervjuer undersöka unga vuxnas erfarenheter av att medicinera mot depression, samt hur de förstår sitt tillstånd som deprimerade. Elva informanter mellan 20 och 30 år, som diagnostiserats med depression och använt SSRI eller SNRI, intervjuades, och materialet analyserades med hjälp av tematisk analys. Resultatet visade att inforThe purpose of this qualitative study was to explore how young adults experience depression and antidepressant medication, and how they understand their condition. Using semi-structured interviews, eleven interviewees between the ages of 20 and 30, who had been diagnosed with depression and had medicated with SSRI or SNRI, were interviewed, and the results were analyzed using thematic analysis. Th

Before going into details and regulations behind the safeguard measures it's important to understand the basic starting point. The members of WTO all agree to have tariffs at a certain level and the member countries are prohibited to raise the tariffs above this level. This makes the system predictable&semic every one knows the tariff levels. Speaking in a broad sense one can say that this

EU-domstolen har i sin praxis utvecklat principen om förfarandemissbruk. Principen innebär ett förbud mot missbruk av EU-rätten. För att principen ska bli tillämplig krävs att ordalydelsen i viss bestämmelse följts men att resultatet strider mot bestämmelsens syfte. Dessutom krävs att syftet med vidtagna åtgärder var att uppnå detta resultat. I Halifax-målet konstaterade EU-domstolen att principenThe EU court has in its rulings developed the principle of prohibiting abusive practices. The principle is existing to prohibit abuse of European Union law. In order to apply the principle requires that the wording of a certain provision have been followed but the outcome is contrary to the purpose of that provision. It is also required that the purpose of the action taken was to achieve this resu

The Base of the Pyramid (BoP) refers to 4 - 4,5 billion people in the world, who are living on less than a few dollars per day. This majority of the world's population has a little resources and is usually considered as a group with no purchasing power and therefore is currently unserved and underserved by current products and services. However, more than any others, the low-income consumers a

In recent years a lot of criticism against the main assumptions of economic modeling has come to up, this has led to physicists entering the field of economics. By applying models originally developed for physics to economics, especially finance, analyzing methods with a different approach can be used. Inspired by earthquakes Didier Sornette created a model that analyze financial market crashes. W

Syftet med denna tvärsnittsstudie var att undersöka barns förståelse för empatiska reaktioners relationella innebörd och om denna skiljer sig beroende på ålder, samt undersöka om samband fanns mellan denna förmåga och förmåga till socialt perspektivtagande. Undersökningen jämförde barn i grundskolans årskurs 2 (n = 15, M = 8:7 år), årskurs 5 (n = 17, M = 11:8 år) och årskurs 8 (n = 13, M = 14:10 åThis cross-sectional study explored children’s understanding of empathic reactions relational meaning and if this understanding increases with age. It also explored an association between this ability and ability for social perspective taking. Comparisons were made between second graders (n = 15, M = 8:7 years), fifth graders (n = 17, M = 11:8 years) and eighth graders (n = 13, M = 14:10 years). T

Background: Bioresorbable scaffolds have been associated with inferior outcomes compared to contemporary permanent metallic drug-eluting stents (DES) for percutaneous coronary intervention, particularly within the initial years after implantation; however, their long-term performance remains uncertain. This study aimed to evaluate the long-term outcomes of Swedish patients treated with Absorb bior

Introduction: A new grading of exercise capacity during bicycle stress testing has been proposed in Sweden based on the new reference material (‘the Kalmar material’), which has not been validated. We aimed to examine the prognostic information of the new grading of exercise capacity during exercise stress testing. Methods: Data on all bicycle exercise tests performed at the Department of Clinical

This book offers a first look at transnational education corporations, new firms that operate international schools. The quiet rise of transnational education corporations – or TECs – has implications for education systems around the globe, as corporate interests gain a greater stake in the way schools operate. The story of their ascendance links government policies in one corner of the world with

Perioperative hyponatremia, due to non-osmotic release of the antidiuretic hormone arginine vasopressin, is a serious electrolyte disorder observed in connection with many types of surgery. Since blood loss during surgery contributes to the pathogenesis of hyponatremia, we explored the effect of bleeding on plasma sodium using a controlled hypotensive hemorrhage pig model. After 30-min baseline pe

We review the clinical and cytogenetic features of 44 acute lymphoblastic leukemias (ALLs) with t(8;14)(q11;q32), including three from our department and 41 ascertained in the literature, focusing on age and gender distribution, peripheral blood values, immunophenotypic data, survival and additional chromosomal changes. Most patients are children or young adults, with a median age of 10 yr for chi

NAGE004-LA-ICP-MS Date 9 May 2016 Reg. No. U 2016/311 SYLLABUS Syllabus for the course ”Applications in laser ablation inductively coupled plasma mass spectrometry (LA-ICP-MS) – an introduction for users”, NAGE004 The course syllabus was confirmed by the Faculty board for graduate studies 30 June 2016. The course is in the third cycle and amounts to 3 credits. The course syllabus is formally appro

https://www.nateko.lu.se/sites/nateko.lu.se/files/nage004.pdf - 2026-07-16

Kursguide - Course Syllabus • • Details of approval The syllabus was approved by the board of the Department of Strategic communication on 2015-03-17 and was last revised on 2017-06-08. The revised syllabus applies from 2017-06-12, autumn semester 2017. General Information The course is a free standing first cycle course. The course takes place in Helsingborg.   Language of instruction: English Le

https://www.isk.lu.se/sites/isk.lu.se/files/komc142017.pdf - 2026-07-16

LL_SMMS10_rev170503_eng Reading list for Service Management: Theory – Development and Traditions, 15 credits, SMMS10. The reading list was approved by the Board of the Department of Service Management and Service Studies 29 August, 2016, revised 3 May, 2017. The reading list is valid from 1 June 2017. Literature – part one of the course (about 1100 pp.) 1.   Literature review (about 175 pp.): Jess

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/ll_smms10_rev170503_eng.pdf - 2026-07-16

doi:10.1111/j.2007.0906-7590.05258.x Population structure and migratory directions of Scandinavian bluethroats Luscinia svecica a molecular, morphological and stable isotope analysis Olof Hellgren, Staffan Bensch, Keith A. Hobson and Åke Lindström O. Hellgren (olof.hellgren@zooekol.lu.se), S. Bensch and Å. Lindström, Dept of Animal Ecology, Ecology Building, Lund Univ., SE-223 62 Lund, Sweden

https://www.luvre.lu.se/sites/luvre.lu.se/files/luvre-1372008hellgrenmflflyttningbh.pdf - 2026-07-16

Microsoft Word - Biologisk mångfald.docx 2015/16       Botaniska trädgårdar och bevarandet av den biologiska mångfalden Av Fredric Ahrling, NA3a Handledare: Katarina Schiemann POLHEMSKOLAN Abstract   Botanical gardens and sustained biodiversity Due to increased awareness of human impact on nature, awareness of the importance of education regarding the matter has increased as well. By educating chi

https://www.botan.lu.se/sites/botan.lu.se/files/biologisk_mangfald.pdf - 2026-07-16

1 LUMES Lund University International Master’s Programme in Environmental Sciences Master thesis Relevance of Physical Environment to Urban Development Natural Landscapes in Dynamics and Structure of City Space Anton Shkaruba Talstoga, 4-174, 220003, Minsk, Belarus, Tlf: +375 17 2201213, e-mail: fiumicina@yahoo.com Scientific supervisor: Hans Thor Andersen, Ph.D, Associate professor Department of

https://www.lumes.lu.se/sites/lumes.lu.se/files/shkaruba_anton.pdf - 2026-07-16

pnas201303829 1..6 Generation of induced neurons via direct conversion in vivo Olof Torpera,b, Ulrich Pfisterera,b,1, Daniel A. Wolfa,b,1, Maria Pereiraa,b, Shong Laua,b, Johan Jakobssona,b, Anders Björklunda,2, Shane Grealisha,b, and Malin Parmara,b,2 aDepartment of Experimental Medical Science, Wallenberg Neuroscience Center, and bLund Stem Cell Center, Lund University, 221 84 Lund, Sweden Contr

https://www.molecular-neurogenetics.lu.se/sites/molecular-neurogenetics.lu.se/files/torper.pdf - 2026-07-16

Department of Communication and Media MKVN11 Media and Communication Studies Advanced Internship, 30 credits Second cycle 2 Course description This internship course is an elective course within the Master’s programme in Media and Commu- nication Studies. In order to apply, you must therefore be enrolled in the programme, and have completed at least 45 of the programme’s 120 credits. The course of

https://www.iko.lu.se/en/sites/iko.lu.se.en/files/2025-01/MSc%20MCS%20-%20Instructions_Advanced_internship.pdf - 2026-07-16