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De senaste åren har beskattning av den digitala ekonomin hamnat i focus. Det har gett upphov till att bl.a. OECD och EU har kommit med förslag på hur man ska kunna lösa detta dilemma. Traditionellt blir ett företag beskattat i den stat där detta har hemvist eller i den stat där företaget har ett fast driftställe för vilket det är angivet flera olika anknytningspunkter. Dessa anknytningsfaktorer byIn the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. For a company to be taxed in a state it must be a resident in that state or be attributed a permanent establishment that requires that the company has a physical presence in the state. This makes taxi

Att vara ett offer för människohandel (trafficking) genom prostitution eller annan sexuell exploatering innebär att offret utsätts för uppenbara kränkningar av sina mänskliga rättigheter i form av våldtäkt, fysiskt våld, tvångsprostitution och sexuellt slavarbete. Efter att ha undkommit sin fångenskap är offret i stort behov av socialt och medicinskt stöd. Utöver detta kan det finnas ett stort behBeing a victim of trafficking for sexual purposes could mean being subject to the most flagrant human rights violations there is, such as forced prostitution, rape, physical violence and sexual enslavement. After escaping captivity, the victim needs both social and medical assistance. Additionally, a victim could have a strong desire to reside in the country where the exploitation has taken place

Unilateral coercive measures are a foreign policy tool that are thousands of years old and used by states in response to foreign policy concerns. Their use has become more common throughout the 21st Century, and this raises concerns from a human rights perspective. The purpose of this thesis is to demonstrate that unilateral coercive measures exacerbate suffering and add additional human rights vi

Urban populations are growing rapidly with several environmental and social effects in the process. At a governance level, resources go from being regulated by federal and state institutions into being considered urban areas governed by the local government. Nevertheless, this can neglect the enforcement of existing laws for many reasons that deteriorate urban resources due to a rivalry in the typ

Obesity, and obesity-associated conditions such as hypertension, chronic kidney disease, type 2 diabetes, and cardiovascular disease, are important risk factors for severe Coronavirus dis-ease-2019 (COVID-19). The common denominator is metaflammation, a portmanteau of metabolism and inflammation, which is characterized by chronically elevated levels of leptin and pro-inflam-matory cytokines. These

We present a detailed mapping of the dominant kinematical domains contributing to the prompt atmospheric neutrino flux at high neutrino energies by studying their sensitivity to the cuts on several kinematical variables crucial for charm production in cosmic ray scattering in the atmosphere. This includes the maximal center-of-mass energy for proton-proton scattering, the longitudinal momentum fra

The "Likhall"bed is a rare case of a single-age zircon population from a carbonate rock, which in this case is contextualised with remarkable biotic and environmental changes and with meteorite bombardment of Earth after an asteroid breakup in space. Published high-precision chemical abrasion isotope dilution thermal ionisation mass spectrometry (CA-ID-TIMS) U-Pb age estimates disagree on the typi

By applying the sociological concept of ‘emplacement’, this article analyses the creation of the ‘District of Mutual Respect’ in the old, neglected part of Wrocław (former German Breslau), a city which became Polish and lost its German population due to their forced migration after the Second World War. The District has in the last 20 years been transformed from slum to attractive environment and

The role of education for school-aged refugee children has evolved throughout history, influenced by time, geopolitical contexts, public perceptions, and ideas about the purposes of education. This article examines refugee education in Finland and Sweden over the past century, focusing on three periods. The first is the 1920s, when newly independent Finland agreed to the migration of large groups

This paper introduces an addressability logic for crafting research contributions to advance scientific and societal impact in marketing and consumer research. For research to be meaningful we ask: for whom? Using rhetorical audience analysis, we examine 80 interpretivist articles in four journals over twenty years to identify their intended addressees. We identify four audience categories along aThis paper introduces an addressability logic for crafting research contributions to advance scientific and societal impact in marketing and consumer research. For research to be meaningful we ask: for whom? Using rhetorical audience analysis, we examine 80 interpretivist articles in four journals over twenty years to identify their intended addressees. We identify four audience categories along a

Dynamical mean-field theory describes the impact of strong local correlation effects in many-electron systems. While the single-particle spectral function is directly obtained within the formalism, two-particle susceptibilities can also be obtained by solving the Bethe-Salpeter equation. The solution requires handling infinite matrices in Matsubara frequency space. This is commonly treated using a

Schema för GEOA80 Berg, jord och vatten i ett miljöperspektiv, 15 hp Schema för GEOA80 Berg, jord och vatten i ett miljöperspektiv, 15 hp, HT-15 Kursansvarig: Per Sandgren CA = Universitetsadjunkt Carl Alwmark, geologi JB = Johan Barth, Geotec MC = Professor Mikael Calner, geologi DC = Professor Daniel Conley, geologi MaE = Docent Mats Eriksson, geologi MiE = Gästprofessor Mikael Erlström, Sverige

https://www.geologi.lu.se/sites/geologi.lu.se/files/geoa80_schema_ht2_2015.v5_0.pdf - 2026-07-05

Microsoft PowerPoint - 2016 Project results_JLR EPR and Closing Material Loops LESSONS FROM ENERGY EFFICIENT LIGHTING PRODUCTS Issues with EoL lamps: hazardous waste • Small, light and breakable • Risk from hazardous materials leaching at end of life • Net cost for collection and recycling Issues with EoL lamps: resource efficiency • Energy efficient lamps have small amounts of critical materials

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/richter_epr_lund_10_october_2016.pdf - 2026-07-05

VIEWPOINT EUROPE n0 1| 2021 VIEWPOINT EUROPE LUNDS UNIVERSITET | CENTRUM FÖR EUROPAFORSKNING NO 1 | 2021 Förslaget om minimilön i EU – en europeisk angelägenhet eller en svensk olägenhet? Ann-Christine Hartzén & Jörgen Hettne Viewpoint Europe publiceras av Centrum för europaforskning vid Lunds universitet www.cfe.lu.se © 2021 Ann-Christine Hartzén, Jörgen Hettne och CFE ISBN: 978-91-519-4822-5 Lay

https://www.cfe.lu.se/sites/cfe.lu.se/files/2021-06/Viewpoint%20Europe%20no%201%202021%20(tillg%C3%A4nglighetsanpassad).pdf - 2026-07-05

Föreskrifter för Centrum för europaforskning Postadress Box 117, 221 00 Lund Besöksadress Sandgatan 13A, Lund Telefon 046-222 48 35, 046-222 00 00 E-post helen.wiman@sam.lu.se Webbadress www.sam.lu.se Fakul te tss tyre lsen Förskrifter för Centrum för Europaforskning Dessa föreskrifter träder i kraft 2021-01-01 och ersätter tidigare beslutade föreskrifter för Centrum för Europaforskning (dnr A 10

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2021-03/F%C3%B6reskrifter_Centrum_f%C3%B6r_Europaforskning.pdf - 2026-07-05

Postadress Box 117, 221 00 Lund Besöksadress Sandgatan 13A, Lund Telefon 046-222 48 35, 046-222 00 00 E-post helen.wiman@sam.lu.se Webbadress www.sam.lu.se Fakul te tss tyre lsen Förskrifter för Centrum för Europaforskning Dessa föreskrifter träder i kraft 2021-01-01 och ersätter tidigare beslutade föreskrifter för Centrum för Europaforskning (dnr A 10 S 2008/219) som därmed upphör att gälla 2020-

https://www.cfe.lu.se/sites/cfe.lu.se/files/2021-03/F%C3%B6reskrifter_Centrum_f%C3%B6r_Europaforskning.pdf - 2026-07-05

2023-12-12 STYR 2023/2083 Fakultetsstyrelse Universitetsstyrelse Arbetstagarorganisationer Totalbudget 2024 för Juridiska fakulteten 1 Inledning Universitetsstyrelsen har beslutat att fakulteterna ska redovisa en totalbudget för Lunds universitet, som styrelsen vid sitt februarisammanträde kan besluta om. Totalbudgeten omfattar samtliga intäkter och kostnader uppdelade på utbildning och forskning.

https://www.jur.lu.se/sites/jur.lu.se/files/2024-01/Totalbudget%202024%20f%C3%B6r%20Juridiska%20fakulteten.pdf - 2026-07-05

Lum nr 4/08 LUM Lunds universitets magasin | Nr 4 | 2008 Antika gudar får nytt hem Nya enzym lovande mot folksjukdomar finns superrektorn? Ranking på gott och ont 2 LUM nr 4 | 2008 bysthållare LUM nr 4 | 2008 3 En underkropp här, ett huvud där och en överkropp lite vid sidan om. Det är lite si och så med värdighe- ten bland antikens gudar inför flyt- ten från Klassiska institutionen till Historisk

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-4-2008.pdf - 2026-07-05