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En studie av koncernavdragsrätten i Sverige, i förhållande till överordnad EU-rätt

I och med Sveriges medlemskap i EU 1995 skedde en förändring i rättsordningen då EU-rätten överställdes nationell rätt med målet att främja den inre marknaden. Vad gäller direkta skatteområdet finns det dock ett undantag där skattesuveränitet gavs till medlemsstaterna. Av EUD-praxis har framkommit senare att medlemsstaterna trots allt måste beakta kravet på fri rörlighet då de nationella lagarna uDue to Sweden's membership in the EU in 1995, national law became subordinated under the EU law with the aim of promoting the internal market. As regards direct taxation, there is an exception where the tax sovereignty was given to the member states. The Court of Justice of the European Union (ECJ) practices have emerged later that the member states must nevertheless observe the requirement of

The rules of immunity for heads of state and other high-ranking state officials: Private, official and the question of jus cogens

Denna uppsats undersöker de sedvanerättsliga reglerna om immunitet för statschefer och andra högt uppsatta statsrepresentanter. Syftet är att göra en övergripande kartläggning av reglernas innehåll som möjliggör korrekt rättstillämpning i framtiden. Genom att granska konventioner, kodifieringar, rättsfall och doktrin om ämnet, samt genom att undersöka det pågående kodifikationsarbetet, kartläggs rThis essay examines the rules of immunity for heads of state and other high-ranking state officials under international law. The aim is to create a comprehensive outline of the content of the rules, enabling a more accurate and legal-ly sound practice in the future. Through reviewing conventions, codifications, legal cases and legal doctrine on the subject, and through examining the current codi

Nontarget analysis : A new tool for the evaluation of wastewater processes

Strategies to determine the removal efficiency of micropollutants in wastewater treatment plants (WWTPs) are widely discussed. Especially the evaluation of the potential benefit of further advanced treatment steps such as an additional tertiary treatment based on ozonation or activated carbon have come into focus. Such evaluation strategies are often based on the removal behavior of known micropol

The Nucleus of CSR - Creating and Communicating a Strategic Corporate Social Responsibility Agenda in a Controversial Industry

Title: The Nucleus of CSR – Creating and Communicating a Strategic Corporate Responsibility Agenda in a Controversial Industry Authors: Karin Andersson and Anne Frandsen Supervisors: Martin Blom – Department of Business Administration, Lund School of Economics and Management Per Svenningsson – Department of Technology and Society, Envi-ronmental and Energy Systems Studies, Lund Institute of Techno

Perspectives-on-multi-level-governance-decentralisation-and-human-rights-baltic-sea-region-eu-easter

Perspectives on Multi-level Governance, Decentralisation and Human Rights Perspectives on Multi-level Governance, Decentralisation and Human Rights SAYP 2024 | LUND UNIVERSITY | BALTIC SEA REGION AND EASTERN PARTNERSHIP COUNTRIES The Swedish Institute Academy for Young Professionals (SAYP) is a training programme financed and initiated by the Swedish Institute. The SAYP programme Perspectives on M

https://www.lunduniversity.lu.se/sites/www.lunduniversity.lu.se/files/2024-03/Perspectives-on-multi-level-governance-decentralisation-and-human-rights-baltic-sea-region-eu-eastern-partnership-2024.pdf - 2026-06-20

Hospital differences in mortality rates after hip fracture surgery in Denmark

Background: Thirty-day mortality after hip fracture is widely used when ranking hospital performance, but the reliability of such hospital ranking is seldom calculated. We aimed to quantify the variation in 30-day mortality across hospitals and to determine the hospital general contextual effect for understanding patient differences in 30-day mortality risk. Methods: Patients aged ≥65 years with a

Lotta Dellve-SWEAH - INTEGRATED SYSTEM APPROACHES dellve.ppt

INTEGRATED SYSTEM APPROACHES IN THE DEVELOPMENT OF SUSTAINABLE ELDERCARE INTEGRATED SYSTEM APPROACHES IN THE DEVELOPMENT OF SUSTAINABLE ELDERCARE INTERDISCIPLINARY PERSPECTIVES ON SUSTAINABLE AGEING LOTTA DELLVE PROFESSOR, PHD, MSCPH, RN WORK SCIENCE OCCUPATIONAL HEALTH LEADING AND ORGANIZING HEALTH AND SOCIAL CARE Agecap / LexLiv Hold the big picture in mind Elder Care Sustainability Integrated S

https://www.sweah.lu.se/en/sites/sweah.lu.se.en/files/2023-11/Lotta%20Dellve-SWEAH%20-%20INTEGRATED%20SYSTEM%20APPROACHES_dellve.ppt.pdf - 2026-06-20

From boiling to frozen? The rise and fall of international tourism to iceland in the era of overtourism

Overtourism has emerged as a common concept to describe the perceived negative impacts that large numbers of tourists can have on destinations. Iceland is one of the destinations which has been most associated with the concept of overtourism. Tourism in Iceland grew rapidly from 2010 to 2019, much higher than in most other countries, with Iceland reaching a ranking as high as thirteenth on a list

Jämförande kvalitetsanalys av extra jungfruolivolja : En studie på fysikalisk-kemiska egenskaper, sensorisk profil och märkningsanalys enligt EU:s lagkrav.

Olive cultivation has a deep-rooted tradition in the Mediterranean region, with Spain, Greece and Italy currently leading global production. To protect public health and prevent fraud, the trade of extra virgin olive oil (EVOO) is strictly regulated by EU and IOC quality standards. This thesis presents a comparative quality analysis of six EVOO products from these countries. The study evaluates wh

Improving the survival of grafted dopaminergic neurons: a review over current approaches

Brundin P, Karlsson J, Emgård M, Kaminski Schierle GS, Hansson O, Petersén Å and Castilho RF.Cell Transplantation 9: 179-195 (2000)AbstractNeural transplantation is developing into a therapeutic alternative in Parkinson's disease. A major limiting factor is that only 3-20% of grafted dopamine neurons survive the procedure. Recent advances regarding how and when the neurons die indicate that events

https://www.huntington-research.lu.se/improving-survival-grafted-dopaminergic-neurons-review-over-current-approaches - 2026-06-19

Start an OA journal

Free publishing platform, support and tools for editorial teams The University Library runs a server with the publishing system Open Journal Systems (OJS). Editorial staff at Lund University are welcome to use the system for publishing existing or recently started, publications. The University Library offers server space and system, start-up support, and some technical support, all free of charge.

https://www.ub.lu.se/en/publish/open-access/start-oa-journal - 2026-06-19

Neuroimaging Infrastructure Report Oct 2021

Microsoft Word - Infrastructure report Oct 2021-Neuroimaging.docx Multipark infrastructure report form 2021 Neuroimaging By Markus Nilsson, Danielle van Westen 1. Short description of the infrastructure Neuroimaging in humans is performed using two types of equipment: magnetic resonance imaging (MRI) and positron emission tomography (PET). MRI is made available through the clinical department of I

https://www.multipark.lu.se/sites/multipark.lu.se/files/2021-10/Neuroimaging%20%20Infrastructure%20report%20Oct%202021.pdf - 2026-06-20

Den kvalitetsmärkta högskolan

The Excellent University In just a few years, the quest for quality has become a concern of utmost priority in higher education. Universities, faculties, research councils and the National Agency for Higher Education regularly undertake evaluations to find out whether the academic work performed by university institutions is on “highest international level” or not. Ranking-lists are constantly pu

Den kvalitetsmärkta högskolan

The Excellent University In just a few years, the quest for quality has become a concern of utmost priority in higher education. Universities, faculties, research councils and the National Agency for Higher Education regularly undertake evaluations to find out whether the academic work performed by university institutions is on “highest international level” or not. Ranking-lists are constantly pu

Nature-based future solutions

Biodiversity loss and the climate crisis are closely linked. A warmer climate impacts wildlife, entire ecosystems and people, while biodiversity loss exacerbates the effects of climate change. Innovative research can limit the negative effects of these intertwined crises. Researchers at Lund University are investigating the complex links between biodiversity loss and climate change. They are also

https://www.lunduniversity.lu.se/research-and-innovation/research-excellence-areas/profile-areas/nature-based-future-solutions - 2026-06-19

The Geography of Swedish ICT Innovation

Innovation has in recent years been getting an increasingly important role in both industrial policy and in the academic discourse. In both the United States and the European Union policy-makers have tried to kick start slumbering economies by launching new innovation policies and academics write about innovation like never before. In this environment, Sweden has become something of a role model a

Process measures or patient reported experience measures (PREMs) for comparing performance across providers? : A study of measures related to access and continuity in Swedish primary care

Aim: To study (a) the covariation between patient reported experience measures (PREMs) and registered process measures of access and continuity when ranking providers in a primary care setting, and (b) whether registered process measures or PREMs provided more or less information about potential linkages between levels of access and continuity and explaining variables. Background: Access and conti

Cykelstaden Malmö : en fallstudie av Malmö stads cykelplanering ur ett makt- och stigberoendeperspektiv

With climate change as one of our most acute current issues and a large share of the population living in urban areas, the bicycle is often seen as a sustainable solution. In Sweden, personal car use is responsible for a large share of the pollution. The benefits of cycling reach from improvements in personal health, to economic gains and a more environmentally sustainable transport system. The ci