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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

Background: Brain CT can be used to evaluate pediatric patients with suspicion of cerebral pathology when anesthetic and MRI resources are scarce. This study aimed to assess if pediatric patients referred for an elective brain CT could endure a diagnostic fast brain MRI without general anesthesia using a one-minute multi-contrast EPI-based sequence (EPIMix) with comparable diagnostic performance.

Background: The aim of this study was to examine the incidence, risk factors, and outcomes of patients with acute kidney injury (AKI) after surgery for acute type A aortic dissection (ATAAD) using the Nordic Consortium for Acute Type A Aortic Dissection registry. Methods: Patients who underwent ATAAD surgery at 8 Nordic centers from 2005 to 2014 were analyzed for AKI according to the RIFLE criteri

The room temperature self-assembly and ordering of (5,15-diphenylporphyrinato) nickel(II) (NiDPP) on the Ag(111) and Ag/Si(111)-(root 3 x root 3)R30 degrees surfaces have been investigated using scanning tunnelling microscopy and low-energy electron diffraction. The self-assembled structures and lattice parameters of the NiDPP monolayer are shown to be extremely dependent on the reactivity of the

In Sweden as well as in The Netherlands energy policy is increasingly aiming at extending the use of renewable sources. In accordance with the targets of the European Union, both countries have formulated national targets for the year 2020. For wind energy these targets are 30.0 TWh of electricity in Sweden and a total installed capacity of 10.0 GW in The Netherlands. Wind is an inflexible, variab

There is a growing interest in and demand for supervision to support professional development in human service organizations. This study focused on clinical group supervision provided by social workers in health care to employees at a university hospital in southern Sweden. The aim of the study was to examine the relation between the significance of supervision to the employees, when it comes to d

With 10,5% women in parliament, Myanmar ranks number 157 out of 193 countries on the rate of women in parliament. This thesis aims at investigating the gendered institutions that influence women’s descriptive representation in politics through a case study on political recruitment within the Democratic Party for a New Society, DPNS, and their youth wing Youth for a New Society. The main research q

For personnel working in areas where hand disinfection is important, skin irritation on hands is a large and real problem. A solution may be a hand cream, containing ethanol, with moisturizing properties by using a Pickering emulsion. However, the effect of ethanol on a Pickering emulsion is unknown. The objective of this work was to gain understanding of this by mapping the phase diagram of trigl

Fastighetsköpet är ett mycket speciellt köp i det avseendet att fastighetens egenskaper, skick och förhållanden i övrigt varierar avsevärt från fall till fall. Detta kan bero på många olika faktorer, exempelvis var fastigheten är belägen, för vilket ändamål fastigheten tidigare har använts, hur gammal den är, vem som har uppfört dess byggnad eller vilka framtida planer som finns för fastighetens oThe purchase of property is a special acquisition in the sense that the quality, shape and condition of the property in general vary considerably from case to case. This may be due to many different factors, for example, where the property is located, to which purpose the property has previously been used for, how old it is, who has built its structure or what future plans exist for the property&#

The purpose of our essay was to investigate how co-workers in a collaboration project between human service organizations experienced their work in relation to what obstacles and opportunities they have met during their time as a project. Our study was based on individual interviews from a group of people working with collaboration from different human service organizations in Sweden under the sam

The aim of this study is to discuss and analyze how recruiters in the Swedish social service look at gender in social work and how that approach can effect male and female social workers in the labor market. We also aimed to examine how the Swedish law of discrimination (Diskrimineringslag 2008:567) can affect social work. The importance of this study was to create a critical discussion about the

Measuring results and outcome in social work: A casestudy on the application of the outcome measurement tool Forandringskompasset in the homelessness services in the municipality of Copenhagen [translated title] The aim of this study was to examine how New Public Management inspired outcome measurement tools is applied and understood by respectively the administrative management and the professio

Cardiac thromboembolism attributed to atrial fibrillation (AF) is responsible for up to one-third of ischemic strokes. Stroke may be the first manifestation of previously undetected AF. Given the efficacy of oral anticoagulants in preventing AF-related ischemic strokes, strategies of searching for AF after a stroke using ECG monitoring followed by oral anticoagulation (OAC) treatment have been pro

När konsumenter köper en produkt så har de förväntningar på vad produkten kommer att kunna leverera. Rationella argument försöker försäkra sig om att produktens tekniska egenskaper kommer att bli till belåtenhet. Men det är ändå ofta känslan som får sista ordet. Känns produkten rätt, tillräckligt attraktiv, eller är den ens värd att betala så mycket för? Det är väl känt att människans perception iWhen consumers buy a new product, they have expectations about what that product will deliver. The consumer’s rational reasoning may try to ascertain whether the technical performance of the product will be fulfilled. Nevertheless, the final word is often subjective. Does it feel right? Is the product attractive, is it worth paying that much for? It is well established that human perception is hig

Purpose: To report five novel genetic variants in seven unrelated consanguineous families with achromatopsia (ACHM). Methods: Patients were examined with multimodal retinal imaging and full-field electroretinography (ffERG). Genetic testing was conducted using next-generation sequencing (NGS). Results: Three novel homozygous variants were detected in CNGA3: a missense c.967G > C (p.Ala323Pro) vari

FINAL SIMM32 190417.pdf SAKA003 GRADUATE SCHOOL, FACULTY OF SOCIAL SCIENCES, LUND UNIVERSITY Quantitative Methods: Multivariate Analysis 
 For an always up-to-date online version, please visit the course site (check regularly for updates) SIMM32 
 Spring 2019, version 1.0 Welcome! SIMM32 Welcome to the Spring term’s course Quantitative Methods: Multivariate Analysis The aim of this course is for s

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/final_simm32_190417.pdf - 2026-07-10

Lund University Course (e LUMES Master Thesis 2002/2003 Yan Borne’ The Environmental Impacts of the Olympic Games— Looking Forward to the Olympic Games 2008 in Beijing, China "The only environmentally sound Olympics would be no Olympics at all.” ---- Olav Myrholt, the Olympic project leader for the Norwegian Society for Conservation of Nature. By Yan Borne’ Supervisor Stefan Anderberg Master Thesi

https://www.lumes.lu.se/sites/lumes.lu.se/files/borne_yan.pdf - 2026-07-10

Doctoral Student Exchange Agreement 1/2 Doctoral Student Exchange Agreement between Lund University, The Faculty of Engineering, LTH, hereinafter referred to as ”LTH” and hereinafter referred to as the ”Home University” whereas [student name] [date of birth] conducts doctoral studies at the Home University and the Student now wishes to conduct her/his doctoral studies, in accordance with her/his s

https://www.lthin.lth.se/sites/lthin.lth.se/files/2025-11/Doctoral%20Student%20Exchange%20Agreement.pdf - 2026-07-10