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En viktig princip i svensk företagsbeskattning är den evigt rullande kvittningsrätten. Den innebär att ett företag som får ett underskott ett beskattningsår kan då spara det och kvitta det mot framtida vinster i samma verksamhet. I Inkomstskattelagens 40 kap finns bestämmelser som begränsar avdragsrätten för underskott. Begränsningarna blir tillämpliga när det sker en ägarförändring för underskottAn important principle in swedish tax law is the possibility to equalize loss by saving deficits from one fiscal year and use it to set off against future profits. In the 40th chapter of the swedish income tax act there are limitations for using the accumulated losses. When there has been an ownership change in the company with the deficits, the limitations apply. If the ownership change means tha

UBER är ett globalt företag som växer snabbt. UBER har skapat en applikation som gör det möjligt att, via applikationen, beställa en taxiresa från en person som kör sin egen bil. Enligt UBER är det dock inget transportföretag, utan istället en teknologiplattform. Detta nya fenomen, där företag möjliggör tillgång till andra personers ägodelar, kallas för delningsekonomi. För att bli en UBER-förare UBER is a worldwide company growing rapidly. It has invented an application that makes it possible to request a ride from a driver which drives their own car. According to UBER, it is not a transport company but instead a technology platform. Moreover, this new phenomenon, whereby companies are enabling access for consumers to property owned by other consumers, is called sharing economy. In order

Lund University School of Economics and Management About meI am a PhD candidate in Business Administration at Lund University School of Economics and Management, and a member of the Agenda 2030 Graduate School at Lund University. I have an interdisciplinary background, holding a degree in Sociology from the University of Buenos Aires and a MA in Sociology of Law from the International Institute fo

https://www.agenda2030graduateschool.lu.se/agenda-2030-phd-students-and-alumni/agenda-2030-phd-students/florencia-radeljak - 2026-05-29

Special purpose acquisition companies (SPACs) are shell companies with no operational assets with the sole purpose of using the raised capital from the initial public offering (IPO) to acquire a private target firm within a predetermined time frame. This financial vehicle has in recent years surged in interest and media coverage. Nevertheless, the long-term performance of the SPACs post-merger is

This study investigates the role of Industry 4.0 as an enabler of circular business models within the clothing industry. The research was conducted based on a thorough investigation of the clothing industry through both an ethnographic content analysis and two interviews. Both the concepts of circular business models and Industry 4.0 are relatively new and more importantly, Industry 4.0 is a conce

Solar energy plays a vital role in the transition to a greener global energy supply. As a decentralized energy source, the expansion of solar energy is not driven by energy suppliers and government as in traditional energy sources but is proliferating through the market through a variety of business propositions. Germany has, for a long time, been a pioneer in the field of solar. The country was t

This master thesis was done in cooperation with the Danish district heating company, Vestegnens Kraftvarmeselskab I/S. VEKS is a transmission company supplying heat in western Copenhagen, Denmark. VEKS wanted a global analysis over the possibilities to decrease the cost and carbon dioxide emissions from purchased heat through decentralized accumulation. To cover all economical and environmental re

With corporate social responsibility becoming more important to powerful companies, analyzing how the idea of sustainability circulates in a company and influences actors is key to understanding the potential and limitations of corporate social responsibility as companies’ strategic approach to sustainability. Individuals in a company act upon ideas and together form a shared reality. This thesis,

Make an entrepreneurial career after dissertation - PhD course in Entrepreneurship at Lund University Growing expectations are placed on us as researchers to demonstrate that our research contributes to the greater benefit of society. Of course, there are various ways where we can reach out and disseminate our research. One such way is to create a company based upon our research, another is to let

https://www.lu.se/sites/www.lu.se/files/phd_course_in_entrepreneurship_at_lund_university.pdf - 2026-05-30

This thesis project has been conducted in collaboration with Cenito AB, a software-developing company based in Malmö. Cenito has currently a responsive website, a SPA (Single Page Application). A responsive website implies that the size and appearance adapts to the unit that is trying to access the site. This site is being used by Cenito as a basis or first building block for other application tha

Presentation of the problem: How can one optimize and make managers’ working situation more efficient in a time with more severe strain, and at the same time maintain a good psychosocial working environment? What is required to make a manager feel satisfied with his working situation, and at the same time encourage him/her to take an active part in an effective building process? Purpose: The purp

Drönare och andra eldrivna luftfordon gör allt större inslag i dagens samhälle, med unik potential att forma framtiden. För en effektivare drift kan kontraroterande propellerpar användas. Interaktionen mellan propellrarna är däremot komplex, men här visas det tack vare optimering att en verkningsgrad högre än för två separata propellrar kan uppnås – du kan båda äta kakan, ha den kvar och få en smuContra rotating propellers (CRP) exhibit several benefits compared to a traditional single-propeller setup. It has for example a high thrust-to-area ratio and offsetting torque is minimized. Accordingly it has several applications, one of them being electrical vertical take-off and landing (eVTOL) aircraft. The present thesis sets out to optimize the contra rotating propeller setup, both from a mo

In this thesis, a qualitative comparative case study has been conducted in five production companies. This has been made to get an understanding of how companies work with Lean and environmental management. Four interviews were conducted and two survey responses were received and there were eight open-ended questions where respondents were relatively free to talk about their experiences. The quest

Surgeon Gabriel Börner has developed a tool for effectively closing incisions after abdominal surgery. When he started the company and developed his innovation, he was surprised to find so much available support. For just over a decade, Gabriel Börner has worked as an emergency surgeon at Helsingborg Hospital (Helsingborgs lasarett). As well as performing operations, he’s working on a dissertation

https://www.innovation.lu.se/en/surgeon-opening-new-experiences - 2026-05-29

Universitetslektor Kontaktinformation E-post: tommy [dot] shih [at] fek [dot] lu [dot] seOrganisation Marknadsföring Hämtställe: 10 WebbplatsTommy Shihs profil i Lunds universitets forskningsportalAndra roller Docent Marknadsföring Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrera efter typ AllaArtikel i tidskriftArtikel i uppslagsverkBokDel av eller Kapitel i bokKon

https://www.ehl.lu.se/tommy-shih - 2026-05-29

Laman Magsudlu MSc in Strategic Communication, AzerbaijanParticipating in the Career Programme is a truly valuable experience. During our visit to Nederman, one phrase particularly resonated with me: 'We value people, not titles.' I think, it perfectly captured the essence of Swedish corporate culture. The in-depth presentations and open Q&A sessions gave us a clear understanding of how companies

https://www.iko.lu.se/en/what-do-our-students-think-about-career-programme - 2026-05-29