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Fåmansföretagsreglerna, som återfinns i 56 och 57 kap. IL, fastställer om en delägares andelar i ett företag ska klassificeras som kvalificerade, vilket är avgörande för att bestämma vilket inkomstslag delägaren ska beskattas i. Reglerna infördes för att motverka att arbetsinkomster beskattas i inkomstslaget kapital i stället för tjänst. Utomståenderegeln fungerar som en begränsning av en alltföThe closely held company rules, found in Chapters 56 and 57 of the Income Tax Act, determine whether a shareholder’s shares in a company should be classified as qualified. This classification is crucial for deciding the income category in which the shareholder will be taxed. The rules were introduced to prevent income linked to a shareholder’s work efforts from being taxed as capital income rather

Objective: As digital technologies for health continue to develop, the ability to provide primary care services to patients with new symptoms will grow. In Sweden, two providers of digital primary care have expanded rapidly over the past years giving rise to a heated debate with clear policy implications. The purpose of the study is to present a descriptive review of digital primary care as curren

Creating nutritious and ecologically regenerative food cultures depends on the local knowledge of food system laborers. Food producers in small island developing states center socioecological interdependence in their livelihoods and, as such, conserve biocultural diversity. Amid burgeoning health, economic, and climate crises brought on by colonialism, reclaiming food sovereignty requires a critic

The constant flow of new products and information we are faced with today demands us to be prepared for rapid changes. To have creative skills becomes more and more important in multiple areas of our lives, from solving everyday problems to providing ideas and associational thinking at work. Some of our most important tools of creative thinking are collected at an early age, when we develop in re

The railway makes an extensive barrier in the landscape. To lower the impact of this barrier, and to allow people to easily pass it, level crossings are implemented. A level crossing is an intersection in the same plane between railway and road. Here traffic of all sorts meet with railway vehicles, which is why level crossings are one of the most distinct points of conflict in the entire railway s

Internationally there has been a growing interest of tramways the past decades. Swedish cities have taken notice of the positive characteristics that tramway have on cities and many of them has also begun investigations for future projects including tramway. The purpose of this study was to investigate in which ways tramways can contribute in creating attractive cities. The work consists mainly of

Ever since the phenomenon of predatory pricing came under the antitrust radar in the Standard Oil case it has spurred debate, which was accentuated after McGee’s seminal article in 1958 where he reexamined the Standard Oil case and claimed that no predatory pricing had taken place. He was supported by a number of scholars (the Chicago school) and legal commentators who stated that predatory pricin

Problem discussion: The process of paper production includes numerous steps from that a customer order is received to that a finished product is delivered to the customer. A desire exists at Holmen Paper to be able to ease and improve the complex operational methods through the use of computer-aided simulation. Based on the reasoning above the problem to solve in this master thesis is to resolve w

Segregation är ett vanligt fenomen som uppstår över hela världen. De negativa konsekvenserna av boendesegregation har visat sig vara många för de som bor i mindre välbärgade stadsdelar. Bland konsekvenserna finns bland annat hälsorelaterade motgångar, men även sämre förutsättningar under skolgången och i det framtida arbetslivet har konstaterats. Sydafrika lämpar sig väl för att studera segregatioSegregation is a common phenomenon arising worldwide. Residential segregation has been shown to have several negative consequences for people living in less wealthy neighbourhoods, such as health-related setbacks and being less likely to cope with school. South Africa is an especially well-suited country to study segregation and methods to counteract it to achieve better integration and more harmo

Although the U-Pb zircon chronometer has been widely used for dating metamorphism in moderate to high-grade rocks, it is generally difficult to link the U-Pb age of zircon to specific metamorphic reactions. In this study, the initial Hf isotopic composition of secondary zircon is compared with the evolution of Hf isotopic composition of the bulk sample, back-projected from the measured value throu

Microsoft Word - Neuroimaging and PET 2019_dvw.docx Neuroimaging 1. Short description of the platform The equipment for neuroimaging in humans focuses on magnetic resonance imaging (MRI) and positron emission tomography (PET). In addition, however not included here, preclinical equipment comprising both MRI and PET for small animals, is available at the Lund BioImaging Center (https://www.med.lu.s

https://www.multipark.lu.se/sites/multipark.lu.se/files/neuroimaging_and_pet_report_2019_.pdf - 2026-05-07

Microsoft Word - 68284559-file00 10.1101/gr.147678.112Access the most recent version at doi: published online December 10, 2012Genome Res.   Helen M Rowe, Adamandia Kapopoulou, Andrea Corsinotti, et al.   cells necessary to preserve transcriptional dynamics in embryonic stem TRIM28 repression of retrotransposon-based enhancers is     P

https://www.molecular-neurogenetics.lu.se/sites/molecular-neurogenetics.lu.se/files/full_article.pdf - 2026-05-07

Jareborgmnanus1.PDF 1 Disciplinansvar för studenter som fuskar eller stör av Nils Jareborg 1. Utdrag ur Högskoleförordningen (1993:100) 2. Inledning 3. Vilseledande handlingar Försök att vilseleda Tillgång till otillåtna hjälpmedel Relevansbedömningen Uppsåtskravet Fusk och examination Förebyggande åtgärder 4. Störande handlingar Skyddad verksamhet Överträdelser av ordningsregler m.m. 5. Disciplin

https://www.staff.lu.se/sites/staff.lu.se/files/disciplinansvar_for_studenter_som_fuskar_eller_stor.pdf - 2026-05-07

Lägg till titel Sida 1 av 8 Universitetsstyrelsen BESLUT Diarienummer STYR 2023/205 Datum 2023-04-18 Lunds universitets strategi för utbildning på grund- och avancerad nivå för 2023–2024 Sida 2 av 8 Lunds universitets utbildningsstrategi bygger på den strategiska plattformen (STYR S2022/2375) och är en fördjupning av de prioriterade områden och de aspekter som där finns framtagna. Inledning Innova

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2023-05/Lunds-universitets-strategi-for-utbildning-pa%20-grund-och-avancerad-niva-for-2023-2024.pdf - 2026-05-07

Looking back at the TEDDY study: lessons and future directions Nature Reviews Endocrinology nature reviews endocrinology https://doi.org/10.1038/s41574-024-01045-0 Review article Check for updates Looking back at the TEDDY study: lessons and future directions Åke Lernmark   1 , Daniel Agardh1, Beena Akolkar2, Patricia Gesualdo   3, William A. Hagopian4, Michael J. Haller   5, Heikki Hyöty6, Suzann

https://www.teddy.lu.se/sites/teddy.lu.se/files/2025-04/170_MP303_Lernmark_Nature%20Rev%20Endo_2024.pdf - 2026-05-07

Juristprogramstudent Anton berättar om sina upplevelser av att vara student i Lund, vad som gjorde att han sökte till juristprogrammet, hur en vanlig vecka ser ut, vad han tycker om juridikstudierna samt vilka framtidsplaner han har.

BESLUT 1 (24) Dnr STYR 2021/1876 2021-09-24 Antagningsordning för utbildning på grundnivå och avancerad nivå samt behörighetsgivande och högsko- leintroducerande utbildning vid Lunds universitet Fastställd av universitetsstyrelsen den 2021-09-24 och ersätter tidigare antagningsordning. Gäller vid antagning till utbildning som börjar efter den 31 maj 2022. Univers i te tss tyre lsen BESLUT

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2025-03/antagningsordning-for%20utbildning-pa-grundniva-och-avancerad-niva-2021.pdf - 2026-05-07

https://konferens.ht.lu.se/fileadmin/user_upload/sol/ovrigt/konferens_console9_2000/Abstracts/Kaiser.pdf - 2026-04-25

Sista ansökningsdagen till vårens kurser i högskolepedagogisk utveckling 28 november Sista ansökningsdagen till vårens kurser i högskolepedagogisk utveckling 28 november Av Caroline Cabot - Publicerad den 27 november 2023 Undervisar du på Lunds universitet och vill utvecklas vidare? Fördjupa din pedagogiska kompetens genom AHU:s högskolepedagogiska kurser i vår! Sista ansökningsdagen för vårens ku

https://www.ahu.lu.se/article/sista-ansoekningsdagen-till-vaarens-kurser-i-hoegskolepedagogisk-utveckling-28-november/ - 2026-05-02

https://www.folklivsarkivet.lu.se/fileadmin/user_upload/folklivsarkivet/Musiksamlingarna_webb/Noter/N49_Vol.3.pdf - 2026-05-04