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Den 1 januari 2006 infördes nya 3:12-regler. Dessa regler avgör hur mycket en delägare i ett fåmansföretag kan ta ut som kapitalbeskattad utdelning och hur stor tjänstebeskattad lön han är tvungen att ta ut. Eftersom skatten är lägre på kapitalbeskattad inkomst än på tjänstebeskattad lön behövs regler som förhindrar fåmansföretagsägare att ta ut all sin inkomst som kapitalbeskattad utdelning. Risk
Föreliggande uppsats syftar till att, ur ett svensk perspektiv, belysa vad pantsättning av varumärken egentligen innebär. Möjligheterna till pantsättning av varumärken, och vad det innebär för en kreditgivare att ha pant i ett varumärke eller varumärkesansökan kommer att utredas. Inledningsvis behandlas den allmänna funktionen och syftet bakom panträtten. Härvid visas att panträttens viktigaste fu
I dagens samhälle är innovation av tilltagande värde för såväl industrialiserade som utvecklingsländer och ett innovativt samhällsklimat innebär ett betydande bidrag till den ekonomiska tillväxten och till samhällsutvecklingen i stort. Det bokförda värdet hos dagens bolag består till en stor och växande del av immateriella tillgångar och det blir ständigt lättare att tillgå mer och bättre kunskap.In today’s society innovation is increasingly important for a developed, as well as a developing, country and it is a significant contributor to economic growth and the evolution of society. The accounted value of companies increasingly consists of immaterial property and our access to existing knowledge is ever greater and ever easier. Since ideas and innovations are of such great importance to m
Older people with arrhythmias comprise a large group requiring complex care, posing many healthcare challenges. Rapid growth of the older population demands a better understanding of the needs of this patient group. The aim of this thesis was to investigate arrhythmia prevalence, incidence, survival, and experiences from the perspective of a geriatric population (aged 60+ years), and to examine th
The rapid growth in hedge funds has triggered an international debate on the risks involved with their operations and potential negative effects on the financial system. The rise and fall of Long Term Capital Management - which prompted the US Federal Reserve to engineer a bail-out - still haunts the sector 10 years on. Simultaneously we have to admit that markets and investors benefit from a wide
Climate changes have had marked impacts on the natural systems. However its impact will be significant with the hydrological cycle. It is agreed that climate change have adverse impacts on socio-economic development of all nations. But, it is expected that its impact will hit developing countries the worst. The objective of this thesis is to assess the impact of climate change on Gilgel Abay River
With the increasing demand of using alternative and renewable fuels, it becomes of vital importance to consider the fuel flexibility when designing a new burner for gas turbines. Hydrogen-enriched fuel and ammonia are two of these potential fuels, and they can significantly change the operability range of the gas turbines. Thus, it is necessary to enhance both the fundamental understanding on turb
PURPOSE: We measured serum levels of human glandular kallikrein 2 (hK2) in patients with prostate cancer treated with radical retropubic prostatectomy for clinically localized prostate cancer to determine whether preoperative hK2 levels discriminate stage pT2a/b from pathological stage T3a or greater cancer. This finding would help to predict preoperatively the organ confined versus non-organ conf
The subject for this dissertation is the Austrian artist Hermann Nitsch’s Das 6-Tage-Spiel (1998). The purpose is to examine in what way Das 6-Tage-Spiel, as part of the orgien mysterien theater (hereafter o. m. theater), is an adequate means to realize Nitsch’s intention (as he has described them outside of the work in writings and interviews). Das 6-Tage-Spiel is an example of a category of scen
Årsmötets dagordning för SACO-S-föreningen vid Södertörns högskola 2026-03-30 i MA517 1. Mötet öppnas 2. Godkännande av dagordning med eventuell övrig fråga 3. Formalia a. Val av mötesordförande b. Val av mötessekreterare c. Val av justerare d. Val av justerare tillika rösträknare 4. Fråga om mötet är stadgeenligt utlyst 5. Fastställande av röstlängd 6. Antagande av verksamhetsberättelse för 2025
Background Underweight and severe and morbid obesity are associated with highly elevated risks of adverse health outcomes. We estimated trends in mean body-mass index (BMI), which characterises its population distribution, and in the prevalences of a complete set of BMI categories for adults in all countries. Methods We analysed, with use of a consistent protocol, popul
BackgroundRectal washout (RW) is performed to eliminate intraluminal cancer cells and thereby reducing the risk of local recurrence (LR). The overall aim of this thesis was to investigate the importance of RW in rectal cancer surgery.MethodPaper I: Survey of the current practice of RW among Swedish colorectal units.Paper II: The association between RW and 30-day postoperative complications after a
Professor Contact details Email: therese [dot] nilsson [at] nek [dot] lu [dot] se Phone: +46 46 222 46 43Organisation Department of Economics Room number: Alfa1:4101 Service point: 10 WebpageTherese Nilssons profile in Lund University research portalPersonal website:https://sites.google.com/site/nilssonltherese/homeOther affiliations Profile area member LU Profile Area: Proactive Ageing Affiliated
https://www.lusem.lu.se/therese-nilsson - 2026-07-14
This page provides information on benefits for employees at Lund University. On this page, you can find out more about your benefits:A public sector employee at Lund UniversityAdditional days of annual leave and paid authorised leave Adjustment agreementCompensation for parental leave and illness/sickness benefitHealth promotion reimbursement and reimbursement of healthcare and medication costsIns
https://www.staff.lu.se/employment/benefits - 2026-07-14
International Coordinator Contact details Email: rasmus [dot] westerstrom [at] fysik [dot] lu [dot] seOrganisation Synchrotron Radiation Research Service point: 14 WebpageRasmus Westerströms profile in Lund University research portalOther affiliations Associate senior lecturer Synchrotron Radiation Research Member of Strategic Research Area NanoLund: Centre for Nanoscience Profile area member Lund
https://www.fysik.lu.se/en/rasmus-westerstrom - 2026-07-14
Lund University Course (e LUMES Master Thesis 2002/2003 Yan Borne’ The Environmental Impacts of the Olympic Games— Looking Forward to the Olympic Games 2008 in Beijing, China "The only environmentally sound Olympics would be no Olympics at all.” ---- Olav Myrholt, the Olympic project leader for the Norwegian Society for Conservation of Nature. By Yan Borne’ Supervisor Stefan Anderberg Master Thesi
https://www.lumes.lu.se/sites/lumes.lu.se/files/borne_yan.pdf - 2026-07-15
Brevmall Postadress Lunds universitet, Box 117, 221 00 Lund Besöksadress Scheeletorget 1, Medicon Village Telefon 046-222 70 43 E-post sara.naurin@fs.lu.se, johanna.mellgren@fs.lu.se Webbadress www.fs.lu.se Forskningsserv ice Sara Naur in och Johanna Mel lgren Forskningshandläggare Hanteringsordning för nomineringar till Wallenberg Academy Fellows 2021 Knut och Alice Wallenbergs Stiftelse (KAW) fi
Header 1 1 Peer-reviewed publications [1,2] [3-89] 1. K. Markenroth Bloch, Quantifying CSF Flow with Phase Contrast Techniques, Neuroimaging Clinics of North America:35, (2025), https://www.sciencedirect.com/science/article/pii/S1052514924001084, https://doi.org/10.1016/j.nic.2024.12.006 2. A. Glans, L. Wennberg, J. Wilén, L. Lindgren, P. C. Sundgren, J. Mårtensson, K. Markenroth Bloch, B. Hansson
https://www.lbic.lu.se/sites/lbic.lu.se/files/2025-03/publicationlist_20250325_kmb.pdf - 2026-07-15
Brevmall 1 AAcademic qualifications portfolio at Lund University As a sub-project of PUPA – Personal development and professional working conditions – a project group composed of representatives of the academic appointments boards of five of the University’s faculties, together with LU Human Resources, have compiled a template for an academic qualifications portfolio at Lund University. Background
Brevmall GUIDELINES Attachment 1 24 January 2013 Reg. no PE 2013/34 Academic qualifications portfolio at Lund University As a sub-project of PUPA – Personal development and professional working conditions – a project group composed of representatives of the academic appointments boards of five of the University’s faculties, together with LU Human Resources, have compiled a template for an academic
