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Nettolöneavtal som modell för skattekompensation - Leder hanteringen i svensk rätt till en neutral beskattning?

Som en följd av den ökade globala rörligheten har internationella utsändningar kommit att bli allt vanligare. Dessa utsändningar kräver emellertid en effektiv planering och administration, inte minst vad gäller hanteringen av skatter. Inom internationella företag tillämpas ofta en särskild skattekompensationspolicy för att garantera att den anställde vid en utsändning inte erhåller en lägre disponAs a consequence of the global mobility, the number of international assignments has increased over the past years. International assignment programs require an effective planning and administration, especially regarding the management of taxes. Within global companies, a special tax reimbursement policy is often implemented, designed to reimburse an employee for the additional tax cost of a forei

FINSAM: Förändring av en välfärdsorganisation genom försöksverksamhet

Popular Abstract in Swedish 1993 inleddes FINSAM, en försöksverksamhet för finansiell samordning av socialförsäkringens och hälso- och sjukvårdens resurser i fem svenska landsting. Genom att erbjuda tidigare vård och olika typer av rehabilitering hoppades man kunna reducera antalet sjukskrivningsdagar. Syftet var att minska kostnaderna i sjukförsäkringen samtidigt som man utan budgetbelastning skuThe subject for this dissertation is an experimental reform (FINSAM) which during the years 1992-1996 has been in progress in five areas within five different administrative provinces (län) in Sweden. The purpose of the experiment was to co-ordinate the resources in the social insurance system and the health and medical services. The reform originated in the context of an increase in social insura

Manga

This study seeks, with an internet based survey containing ten pages taken from five different manga, to identify if people who read manga (Japanese comics) absorb every part of a presented manga page. It will attempt to see how well they understand various aspects of the Japanese language and what the readers focus lies on within each page, as well as touch upon the subject of using manga as a to

Observer variation in the assessment of the histopathologic diagnosis of acute appendicitis

Background: The objectives of this study were to determine observer variation in the assessment of the histopathologic diagnosis of acute appendicitis. Methods: Two consultant pathologists independently evaluated 415 appendectomy specimens (set I). After a consensus conference at which the observers unified the criteria of the diagnosis of acute appendicitis, another 396 appendectomy specimens (se

Design of a Kolmogorov-Arnold Network Hardware Accelerator

The exponential growth of Big Data, the Internet of Things (IoT), and Large Language Models (LLMs) has significantly increased the computational and energy demands of modern computing systems. In response, research has increasingly focused on alternative machine learning paradigms and hardware architectures that reduce model complexity and computational load. One such paradigm is the Kolmogorov-Ar

Questions and answers

What kind of diseases are studied?We study the most common common diseases that occur in middle-aged and elderly people such as cardiovascular disease, osteoporosis, cancer, dementia, depression, lung disease, diabetes, obesity, joint and skeletal pain. We also study disabilities and quality of life, something that often changes as you get older.Who has been selected to participate in EpiHealth?Th

https://www.epihealth.lu.se/en/cohort/participants/questions-and-answers - 2026-05-09

Cec guest researchers 2015

Centre for Environmental and Climate research (CEC) 2015-01-30 Contact person: Eivor Terne eivor.terne@cec.lu.se CEC GUEST RESEARCHERS 2015-01-30 Centre for Environmental and Climate Research (CEC; www.cec.lu.se) welcomes guest researchers to work in areas that fall within the scientific framework and research interests of the Centre. The guest research program aims at enriching the research alrea

https://www.cec.lu.se/sites/cec.lu.se/files/cec_guest_researchers_2015.pdf - 2026-05-10

Cec guest researchers

Centre for Environmental and Climate research (CEC) 2013-06-30 Contact person: Eivor Terne eivor.terne@cec.lu.se CEC GUEST RESEARCHERS 2013-06-27 Centre for Environmental and Climate Research (CEC; www.cec.lu.se) welcomes guest researchers to work in areas that fall within the scientific framework and research interests of the Centre. The guest research program aims at enriching the research alrea

https://www.cec.lu.se/sites/cec.lu.se/files/cec_guest_researchers.pdf - 2026-05-10

"Stuck in Hel Joseon"

South Korea is well known for its development miracle: the nation has managed to develop from the state of extreme poverty to the World´s 12th largest economies in a period of five decades. However, the negative consequences and side effects of this rapid growth, and issues of the contemporary Korean society has been less discussed, especially from the perspective of the Korean youth. The millenni

Socioekonomiska teknikstudier (SoeTech)

Vi samlar tvärvetenskapliga perspektiv på hur ny teknik möjliggör nya sätt att arbeta, nya affärsmodeller, nya förutsättningar för politik och nya beteenden samt hur dessa integreras i eller hamnar i konflikt med rådande strukturer. Aktuella forskningsområden: Ekonomisk analys av digitala marknader, cybersäkerhet och AI Människor, maskiner och framtidens arbete Social rörlighet, arbetsmarknadsdyn

Complement C3 Associates With Incidence of Diabetes, but No Evidence of a Causal Relationship

Purpose: This study explored whether complement factor 3 (C3) in plasma is associated with incidence of diabetes in a population-based cohort. We also identified genetic variants related to C3 and explored whether C3 and diabetes share common genetic determinants.Methods: C3 was analyzed in plasma from 4368 nondiabetic subjects, 46 to 68 years old, from the Malmö Diet and Cancer Study. Incidence o