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Uppsatsen behandlar beskattning av andelar hos dödsbon och dess delägare utifrån hur andelsägande genom dödsbon i olika konstellationer påverkar upp-fyllandet av fåmansföretagsdefinitionen och andelarnas eventuella kvalifikat-ion. Detta sker utifrån rättsdogmatisk- och rättsanalytisk metod. Fåmansföretagsreglerna är primärt utformade för att hantera situationen när en fysisk personers tillgodogörThe purpose of this thesis is to examine how shareholdings owned by a de-ceased person’s estate are taxed, and to what extent its beneficiaries and lega-tees affects the classification of the company as a close company or not, and whether the shares qualify as “qualified shares”. The Swedish close company regulations primarily focus on taxation of the shareholders. However, when such a shareholde

This thesis examines how audience responses to the trans character Player 120 in Squid Game Season 2 are constructed within mainstream celebratory online spaces in a Mexican context. Following the release of the series, the character generated an unusually positive reaction across social media platforms, where she was widely praised and described as an example of “good” inclusion. In a context whe

Binas surrande är en viktig komponent för känslan av sommar. Men, förutom många hyllmeter av litteratur om några vanliga arter av honungsbi och humlor, vet vi än idag förvånansvärt lite om många av de tjugofem tusen arter vi kallar bin. Vissa humlor överlever Grönlands minusgrader och hårda vindbyar, medan de i Amazonas snarare älskar skogens höga temperatur och fuktighet. Vissa arter bor i stora The buzzing flight of bees is a popular summer hit. Yet, outside of a few familiar species of honeybees and bumblebees, these fantastic little creatures are still mostly unknown. With about twenty-five thousand species, bees are a very diverse group. They can be found in drastically different habitats. For example, some kinds of bumblebees endure the freezing temperatures and windswept tundra of G

Bilismen orsakar en mängd problem i våra städer. Det handlar dels om negativa effekter på människors hälsa på grund av skadliga partikelutsläpp, buller, trafikolyckor och stillasittande, dels om platsen den tar i anspråk vilket leder till trängsel och att värdefull mark tas i besittning av väginfrastruktur och parkeringsplatser. I ett större perspektiv bidrar biltrafiken även till utsläpp av växthTraffic accumulated by cars is responsible for considerable problems in our cities. The problem is partly about the negative effects on human health due to harmful particulate emissions, noise, traffic accidents and sedentary lifestyles, partly about the space it occupies, which leads to congestion, and the fact that valuable land is taken up by road infrastructure and parking lots. In a bigger pe

Kommunikatörsyrket inom offentlig sektor har på senare år varit på stark framväxt, men också i kraftig omvandling. Digitalisering, ökade förväntningar på organisationers kommunikation, en tilltagande medvetenhet i ledningen om kommunikationens strategiska betydelse, och alltmer komplexa verksamheter är några bakomliggande faktorer till den här utvecklingen. Det är också alltmer uppenbart att det s

Microfluidics is a field which has the potential to revolutionize medical diagnostics. The ability to sort and analyse cells by the use of portable handheld devices has the potential to enable sensitive devices for point-of-care diagnostics. This could play a major role in diagnosis of a wide range of diseases which are prevalent in remote areas in developing countries where a majority of the peopMicrofluidics is a field which has the potential to revolutionize medical diagnostics. The ability to sort and analyse cells by the use of portable handheld devices has the potential to enable sensitive devices for point-of-care diagnostics. This could play a major role in diagnosis of a wide range of diseases which are prevalent in remote areas in developing countries where a majority of the peop

This paper aims to initiate a discussion on the meanings and manifestations of child-centered relatedness, with a particular focus on parents’ educational care work and how parents navigate sentiments of uncertainty and risk in relation to their children’s future. By drawing on examples from ethnographic fieldwork in East Asia, I hope to contribute to expanding the lens on the moral and emotional

Sedan den 1 juli 2018 bygger den svenska sexualbrottslagstiftningen på avsaknad av frivillighet istället för förekomsten av våld, hot eller en särskilt utsatt situation. Till följd av ändringarna tillkom även ett nytt brott i brottsbalken (1962:700) – oaktsam våldtäkt. Syftet var att sända ett normativt budskap och understryka varje människas rätt till sexuell integritet och sexuellt självbestämmaSince 1 July 2018, the Swedish sexual offences legislation is based on the absence of voluntariness instead of the presence of violence, threats or a particularly vulnerable situation. As a result of the amendments, a new offence was added to the Criminal Code (1962:700) – negligent rape. The aim was to send a normative message and emphasise the right of every person to sexual integrity and sexual

I uppsatsen behandlas domstolars bedömning av orsakssambandet mellan hälso- och sjukvårdspersonalsstraffrättsliga oaktsamhet och patienters skador eller död. Vårdpersonal är inte undantagna det straffansvar som följer av brottsbalken. Det är dock ovanligt att åtal väcks mot personal inom hälso- och sjukvården och det är ännu mer ovanligt med fällande domar i de fall som prövats av domstol. Detta bThe present study examines the court's evaluation of the causal relationship between the criminal negligence of healthcare professionals and the subsequent injury or death of patients. Healthcare professionals are not exempt from criminal liability under the Criminal Code. However, prosecutions of healthcare professionals are uncommon, and convictions in cases tried by the courts are even rare

Metagenomics of the faecal virome indicate a cumulative effect of enterovirus and gluten amount on the risk of coeliac disease autoimmunity in genetically at risk children: the TEDDY study    1Lindfors K, et al. Gut 2019;0:1–7. doi:10.1136/gutjnl-2019-319809 Coeliac disease Original article Metagenomics of the faecal virome indicate a cumulative effect of enterovirus and gluten amount on the risk

https://www.teddy.lu.se/sites/teddy.lu.se/files/metagenomics_of_the_faecal_virome_indicate_a.pdf - 2026-07-04

Guide for new PhD students | Department of Biology Page 1 of 20 GUIDE NEW PHD STUDENTS Department of Biology Date January 2022 Welcome as a new PhD student at the Department of Biology Some practical information about life in Sweden/Lund ............................................... 2 International students! Things to do as soon as you arrive in Sweden ......... 2 Resources for people new to Swe

https://www.biologi.lu.se/internt/sites/biologi.lu.se.internt/files/2022-07/GuideNewPhDStudentsDeptBiol.pdf - 2026-07-04

Totalbudget för Lunds universitet 2023 Postadress Box 117, 221 00 Lund Telefon, 046-222 8620 E-post filip.bengtsson@eken.lu.se Webbadress www.lu.se Universitetsstyrelsen Totalbudget för Lunds universitet 2023 • Budgeterat resultat för 2023 visar ett underskott på 100 mnkr fördelat på ett underskott på 10,1 mnkr inom utbildning och ett underskott på 89,9 mnkr inom forskning. • Intäkterna förväntas

https://www.ekonomiwebben.lu.se/sites/ekonomiwebben.lu.se/files/2023-10/fullstandigt_beslut_totalbudget_2023.pdf - 2026-07-04

Course analysis – MATB23 VT21 Eskil Rydhe June 29, 2021 Lecturer: Eskil Rydhe. Seminar teachers: Daniele Gerosa. Summary: The course survey only had 9 respondents. For comparison, 40 students took the written exam. The following analysis therefore seems more indicative than conclusive. In comparison to the spring semester 2020, the course appears to have been at least as well organized. A notable

https://www.maths.lu.se/fileadmin/maths/Matematik_NF/Kursutvaerderingar/VT2021/Course_analysis_MATB23_VT21.pdf - 2026-07-02

Postadress box 117, 221 00 Lund Besöksadress LUX, hus B, Helgonavägen 3 Telefon 046-222 83 15 E-post kristina.arnrup_thorsbro@kansliht.lu.se Webbadress www.ht.lu.se Fakul te tsstyre lsens arbetsutskot t Allmän studieplan för utbildning på forskarnivå till doktorsexamen i Öst- och Centraleuropas kulturhistoria Planen är fastställd av fakultetsstyrelsen för humaniora och teologi 2022-02-16 genom arb

https://www.ht.lu.se/fileadmin/user_upload/ht/filserver/doktorand/studieplaner-2023/zOEst-_och_Centraleuropas_kulturhistoria_.pdf - 2026-07-02

Centre for Mathematical Sciences Divis ion of Mathematics and Numerical Analysis Course Analysis for NUMN26 Simulation Tools, Spring 2025 Course Information Lecturer: Claus Führer, Robert Klöfkorn Teaching assistants: None. Number of students: 15 newly registered (29 in total together with FMNN05). 5 students answered the course evaluation. Examination Project and Oral presentation: 14 students pa

https://www.maths.lu.se/fileadmin/maths/Matematik_NF/Kursutvaerderingar/VT2025/NUMN26VT25.pdf - 2026-07-02

Licentiate Dissertation Structural Mechanics OLA FLODÉN VIBRATIONS IN LIGHTWEIGHT STRUCTURES Efficiency and Reduction of Numerical Models DEPARTMENT OF CONSTRUCTION SCIENCES DIVISION OF STRUCTURAL MECHANICS ISRN LUTVDG/TVSM--14/3073--SE (1-129) | ISSN 0281-6679 ISBN 978-91-7473-807-0 (print) | 978-91-7473-808-7 (Pdf) LICENTIATE DISSERTATION Copyright © 2014 Division of Structural Mechanics Faculty

https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/publications/tvsm3000/web3073.pdf - 2026-07-03

Postadress box 117, 221 00 Lund Besöksadress LUX, hus B, Helgonavägen 3 Telefon 046-222 83 15 E-post agnes.malmgren@kansliht.lu.se Webbadress www.ht.lu.se Alexander Maur i ts Agnes Malmgren Quality Dialogues with Doctoral Education at the HT faculties, 2024. Outcomes and prioritized follow-up measures This document presents and discusses the main outcomes from the 2024 quality dialogues (QD) for d

https://www.ht.lu.se/fileadmin/user_upload/ht/dokument/Fakulteterna/Kvalitetsarbete/Quality_dialogues_2024_outcomes_and_proposed_follow-up_measures.pdf - 2026-07-02

경영_브로슈어_인쇄용.indd 18th QMOD-ICQSS & KSQM International Joint Conference On Quality and Service Sciences 18th QMOD-ICQSS & KSQM International Joint Conference On Quality and Service Sciences C M Y CM MY CY CMY K 표지판형변경_인쇄용.pdf 1 2015-10-08 오전 10:56:19 Proceedings 18th QMOD-ICQSS Conference International Conference on Quality and Service Sciences 12th - 14th October 2015, Seoul, Republic of Korea ISB

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/qmod-icqss_ksqm_conference15_10_09_0.pdf - 2026-07-04

Professorsinstallation LUNDS UNIVERSITET | AULAN | 14 OKTOBER 2016 KL 16.00 Denna broschyr finns på installandis institutioner och kan också beställas från sektionen Kommunikation, tel 046-222 70 10, e-post  info@kommunikation.lu.se. Broschyren finns även på www.lu.se/om-universitetet/akademiska-hogtider/professorsinstallationer Produktion  Sektionen Kommunikation och Media-Tryck, Lunds universite

https://www.huntington-research.lu.se/sites/huntington-research.lu.se/files/broschyr-professorsinstallation-lunds-universitet-14okt2016.pdf - 2026-07-04

ETHANOL FUEL PRODUCTION AND USE IN KENYA FOR SUSTAINABLE DEVELOPMENT LUND UNIVERSITY International Masters Programme in Environmental Science ETHANOL FUEL PRODUCTION AND USE IN KENYA FOR SUSTAINABLE DEVELOPMENT A Thesis Submitted in Partial Fulfilment for the Award of a Master of Science Degree in Environmental Science at Lund University, Sweden Author: Supervisor: Leah Wanambwa Barry Ness LUMES L

https://www.lumes.lu.se/sites/lumes.lu.se/files/leah_wanambwa.pdf - 2026-07-04