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The right to deduct input value added tax (“VAT”) depends on a direct and immediate link to a taxable persons taxable activities. The disposal of shares is either out of scope of VAT, since it is not considered an economic activity, or exempt from VAT. Consequently there is, in general, no right to deduct input VAT for costs relating to such a disposal. However, the Court of Justice of the Europea

This thesis analyzes lived experiences from former juku students as well as promotional material produced by three shingakujuku (Nichinōken, Yotsuya Ōtsuka, Sapix) aimed at the private junior high school entrance examinations in Japan. The research questions aims to investigate the framing of the future and outcome of attending juku as well as how former students reflect on their own experience an

We investigate how individual workers and local labour markets adjust over a long time period to a discrete and plausibly exogenous technological shock, namely the introduction of containerisation in the UK port industry. This technology, which was introduced rapidly between the mid-1960s and the late-1970s, had dramatic consequences for specific occupations within the port industry. Using longitu

Popular Abstract in Swedish "Tanken i rörelse" handlar dels om hur tanken sätts i rörelse av brus och dels om hur detta brus kan användas av hjärnan för att fånga upp visuell rörelse. Ofta betraktas brus som en störning, men detta arbete försöker visa att brus kan ha en viktig funktion i tankeprocessen. Arbetet vill visa hur våra tankar växer fram ur det bakgrundsbrus som alltid finns i hjärnan i The brain is not silent. Even in the absence of stimuli are the neurons activated every now and then in what is called "spontaneous" or "background activity" which provides a noisy background to the operation of the brain. This work shows how this noise can be utilized in the cognitive process. That is, rather than being treated as a nuisance, noise is given a functional role in the brain´s activi

This doctoral thesis explores the phenomenon of choice awareness through an interdisciplinary framework grounded in cognitive semiotics. Combining phenomenological philosophy with empirical investigations, the thesis examines how awareness of choice manifests across different levels of consciousness and within diverse semiotic systems. Papers 1 to 3 present experimental studies using choice manipu

The ability to understand and communicate about the actions of others is a fundamental aspect of our daily activity. How can we talk about what others are doing? What qualities do different actions have such that they cause us to see them as being different or similar? What is the connection between what we see and the development of concepts and words or expressions for the things that we see? To

Arguments for context-sensitivity are often based on judgments about the truth values of sentences: a sentence seems true in one context and false in another, so it is argued that the truth conditions of the sentence shift between these contexts. Such arguments rely on the assumption that our judgments reflect the actual truth values of sentences in context. Here, I present a non-semantic explanat

- Studentservice vid Campus Helsingborg 0 Kansli för konstnärliga fakulteten i Malmö 0 Konstnärliga fakulteten i Malmö 1 Biofysikalisk kemi 1 Biokemi och Strukturbiologi 1 Kemisk grundutbildning 1 Biblioteket (KC) 1 Kemisk fysik 1 Teknisk mikrobiologi 1 Administrativa enheten 1 Institutionen för kemiteknik 1 Teoretisk kemi 1 Bioteknik 1 Centrum för analys och syntes 1 Fysikalisk kemi 1 Kemiska ins

https://www.staff.lu.se/sites/staff.lu.se/files/hamtstallen_180924_eng.pdf - 2026-07-08

- Studentservice vid Campus Helsingborg 0 Kansli för konstnärliga fakulteten i Malmö 0 Konstnärliga fakulteten i Malmö 1 Biofysikalisk kemi 1 Biokemi och Strukturbiologi 1 Kemisk grundutbildning 1 Biblioteket (KC) 1 Kemisk fysik 1 Teknisk mikrobiologi 1 Administrativa enheten 1 Institutionen för kemiteknik 1 Teoretisk kemi 1 Bioteknik 1 Centrum för analys och syntes 1 Fysikalisk kemi 1 Kemiska ins

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/internal_mailing_codes_171024.pdf - 2026-07-08

A shift in new venture creation can be observed from purely profit-oriented models to alternatives attempting to also answer social and environmental needs. Because of their nature, these alternatives face issues regarding their integration in traditional financial and business spheres. Shared Value Creation is a framework that attempts to analyse these ventures and those challenges. Blockchain te

https://www.pi.lu.se/sites/pi.lu.se/files/nature_of_peace.pdf - 2026-07-08

Kursbeskrivning 2015-06-10 MVET11 KURSBESKRIVNING OCH SCHEMA 2015 Besöksadress Telefon dir Växel E-post Internet Tegnérsplatsen 4 046-222 0255 046-222 0200 alvar.palm@iiiee.lu.se http://www.iiiee.lu.se 221 00 Lund Internationella Miljöinstitutet, IIIEE MVET11 Strategisk Miljöutveckling 15 hp HT15 ”Smarta städer – utmaningar, möjligheter och lösningar” Kurstid: 31 augusti – 1 november 2015 Kursansv

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/schema_mvet11_ht15_v1.pdf - 2026-07-08

Kursbeskrivning 2015-06-10 MVET11 KURSBESKRIVNING OCH SCHEMA 2015 Besöksadress Telefon dir Växel E-post Internet Tegnérsplatsen 4 046-222 0255 046-222 0200 alvar.palm@iiiee.lu.se http://www.iiiee.lu.se 221 00 Lund Internationella Miljöinstitutet, IIIEE MVET11 Strategisk Miljöutveckling 15 hp HT15 ”Smarta städer – utmaningar, möjligheter och lösningar” Kurstid: 31 augusti – 1 november 2015 Kursansv

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/schema_mvet11_ht15_v2.pdf - 2026-07-08

We introduce rigorous theory for deriving first and second order backpropagation methods for Deep Neural Networks (DNN) whilst satisfying existing theory in DNN optimization. We begin by formally defining a neural network with its respective components and state the first and second order chain rule with respect to its partial derivatives. The partial derivatives in the chain rule formula are rela