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I uppsatsen undersöks och redogörs för innebörden av rekvisitet väsentlig skatteförmån som förekommer i två lagstiftningarna, skatteflyktslagen samt i avdragsbegränsningsreglerna i 24:18§ IL. Uppsatsens syfte är att undersöka innebörden av rekvisitet i respektive lagstiftning för att sedan jämföra dem och undersöka om de skiljer sig åt i tolkningen eller i tillämpningen. Rekvisitet väsentlig skatt
We consider two interrelated tasks in a synchronous n-node ring: distributed constant colouring and local communication. We investigate the impact of the amount of knowledge available to nodes on the time of completing these tasks. Every node knows the labels of nodes up to a distance r from it, called the knowledge radius. In distributed constant colouring every node has to assign itself one out
The aim of this qualitative study was to examine professional attires’ meaning for social workers’ construction of the professional role. The questions focused on in this study were: how does the social worker perceive the attires’ meaning in meetings with clients; what meaning does professional attire hold for the social workers’ perception of their own and their colleagues’ professional role; ho
In this paper, we explore the significant challenges relating to investment in IT in business. Information technology does not in itself deliver business value. We highlight the complexities that are often ignored in management of IT projects. If the management system in an organization is ineffective, then installing information technologies does not constitute a ‘magic wand’ that will generate p
The database for education at Lund University Lubas is the database for education at Lund University. The system consists of three modules: a display of the range of courses and programmes offered, and their respective syllabi. Course and programme offerings in Lubas Information on courses and programmes offered at Lund University is gathered in Lubas. This material is used in the presentations of
Attitude polarisation is a frequently discussed topic in relation to social media. As previous research has found indication that the absence of face-to-face contact increases attitude polarisation tendencies – through changing peoples’ private and public self-awareness. The present study aims at investigating whether a photographed face could produce a similar result. The study sampled 226 partic
Swan bands-characteristic molecular absorption features of the C2 molecule-are a spectroscopic signature of carbon-enhanced stars. They can also be used to identify carbonenhanced metal-poor (CEMP) stars. The GALAH (GALactic Archaeology with Hermes) is a magnitude-limited survey of stars producing high-resolution, high-signal-to-noise spectra. We used 627 708 GALAH spectra to search for carbon-enh
This is how the email service at Lund University works. Here you will find information on storage and sending, security, smart working practices, various email features and guides. How the email service worksAll employees are automatically assigned an email inbox. The address is created based on the information in Lucat, such as your name and organisational affiliation.If you change your name or a
https://www.staff.lu.se/support-and-tools/it-mail-and-telephony/email - 2026-07-01
Objective: To compare vaginal misoprostol treatment with expectant management in early non-viable pregnancy with vaginal bleeding with regard to complete evacuation of the uterine cavity within 10days after randomization. Methods: This was a parallel randomized controlled, open-label trial conducted in Skåne University Hospital, Sweden. Patients with anembryonic pregnancy or early fetal demise (cr
Inloggning sker genom ditt universitetskonto (Lucat). Detta gäller både studenter och medarbetare. For English, please scroll down. Inloggningsadress och användaruppgifter Logga in på: https://lu.ortrac.com. Klicka på "Sign in".Du möts nu av en Microsoft-ruta. Ange här ditt universitetskonto [at] lu [dot] se. T ex: ab1234cd [at] lu [dot] se. OBS! Är du student, skriv ab1234cd-s [at] lu [dot] se.Du
https://www.qps.education.lu.se/inloggning - 2026-07-01
Consider two gases being pumped into a container of some sort. How will they mix? How will they interact with one another? And how do you model the mixing using a computer? One way is to rst divide the two gases into smaller groups called particles and then let these particles interact with one another at random. Two of the models that is used today is CURL and Modied CURL. They work well and the
Statistics for technical and administrative staff | Saco-S Lund University Hoppa till huvudinnehåll About us Members of the Saco-S Council Board of the Saco-S Council Saco-S Council's Nomination Committee News at LU This year's salary review at Lund University – how it works Salary debt negotiations end in disagreement Managers dissatisfied with salary-setting appraisals at Lund University Saco-S
SMMX15, 7,5 credits The course provides students with an introduction to the history and philosophies of sustainability and sustainable development from a social science perspective. Theoretical key concepts such as ecological modernization, environmental governance and the Anthropocene are critically discussed in economic, organizational and justice-based contexts.More information:SyllabusReading
https://www.ses.lu.se/en/introduction-sustainability-0 - 2026-07-01
SMMV12, 7,5 credits The course provides students with an introduction to the field of cultural and creative industries and NGOs from a historical and theoretical perspective. Theoretical key concepts related to production and consumption, and the organisation, management and governance of the sector are introduced.More information:SyllabusReading list Schedule (preliminary)Study period: 30 Septemb
https://www.ses.lu.se/en/introduction-culture-and-creativity-management - 2026-07-01
We provide a comparative analysis of qualitative features of different numerical methods for the inhomogeneous geometric Brownian motion (IGBM). The limit distribution of the IGBM exists, its conditional and asymptotic mean and variance are known and the process can be characterised according to Feller's boundary classification. We compare the frequently used Euler–Maruyama and Milstein methods, t
Dos and don'ts Useful information on organizing a digital conference or larger meeting in Zoom. Type of meetingDecide the format – meeting or webinar. What is the purpose of the meeting and what kind of format is best suited for your event?Meeting: all participants can take part in discussions.Webinar: the participants can only pose questions in the chat (or other platform, eg. Padlet, Mentimeter)
https://www.cec.lu.se/staff-pages/meetings-and-events/digital-meetings - 2026-07-01
