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Nederländska skatteregler om finansbolag och holdingbolag - ur ett skattekonkurrensperspektiv

En effekt av den globaliserade ekonomin är att skattekonkurrensen mellan länderna ökar. Skattekonkurrensen leder till att många länder sänker sina skattesatser och inför lättnadslagstiftningar för vissa typer av företag. När en stat minskar sina skattenivåer för att locka till sig investeringar och bolag från andra länder anses det ofta utgöra skadlig skattekonkurrens. Detta fenomen har på senare

Fördjupningsstudie: Canadian Forest Fire Behavior Prediction System

This thesis comprises a review of the Canadian Forest Fire Behavior Prediction System (FBP) with the aim to introduce its main structure, function, limitations and operational features to the Swedish wildland fire community. In short, FBP is a system with which simulations can be made to predict the behavior of wildland fires. FBP has many areas of application, among others as a decision support t

Släcksystem för lätta räddningsfordon

In the last years the use of lightweight fire fighting vehicles has become more common in Swedish fire and rescue services. These vehicles need some kind of suitable fire extinguishing system. The purpose of this report is to assist the fire and rescue services with information for the decision about which system to use. Six different systems (CCS Cobra, DSPA, Firexpress, Oertzen, One Seven and a

Mångfaldsarbete i servicesektorn - vision eller verklighet?

Problem Sweden has developed to the diverse society of today where companies, both private and public, show a great interest and engagement in Diversity Management. In recent years the management control perspective has dominated the Swedish applications of Diversity Management. Earlier research has not dealt with the question whether or not the diversity work of the companies actually has an effe

Benefit of Treating Hepatocellular Carcinoma Recurrence after Liver Transplantation and Analysis of Prognostic Factors for Survival in a Large Euro-American Series

To identify prognostic factors after hepatocellular carcinoma (HCC) recurrence after liver transplantation (LT). We retrospectively reviewed the combined experience at Toronto General Hospital and Hospital Vall d'Hebron managing HCC recurrence after LT (n = 121) between 2000 and 2012. We analyzed prognostic factors by uni- and multi-variate analysis. Median follow-up from LT was 29.5 (range 2-129.

The Changing Face of Arctic Snow Cover: A Synthesis of Observed and Projected Changes

Analysis of in situ and satellite data shows evidence of different regional snow cover responses to the widespread warming and increasing winter precipitation that has characterized the Arctic climate for the past 40-50 years. The largest and most rapid decreases in snow water equivalent (SWE) and snow cover duration (SCD) are observed over maritime regions of the Arctic with the highest precipita

Rektorers syn på sitt eget och på skolans ansvar när ett barn far illa

The aim of this essay was to examine how school principals view their own and school’s responsibility when a child is suffering and in what way the principals believe that school can promote a favorable development for a child who is suffering. By thematically open interviews of four school principals at various schools in a southern swedish municipality I examined their view on their own and scho

Carbon Ruins : An exhibition of the fossil age

Året är 2053 och den svenska regeringen har just invigt museet FOSSIL och dess första utställning ’Carbon Ruins’. År 2045 uppnådde Sverige nettonollutsläpp av växthusgaser, och blev därmed det första landet i världen att lämna den fossila tidsåldern (1849 - 2049). Två hundra år som förde med sig en otrolig välståndsökning, men också oljerelaterade konflikter och en klimatkatastrof som allvarligt hIt is 2053. The Swedish government has just opened its landmark museum FOSSIL with its first exhibition Carbon Ruins. The exhibition and its grand opening is a celebration of the fact that global net-zero emissions of carbon dioxide were reached in 2050. Sweden, in line with its 2017 targets, reached net-zero emissions of greenhouse gases already in 2045, being the first country in the world to st

Teaching and learning for critical thinking within interdisciplinary fields

Critical thinking is an important aim of higher education, and it is a skill particularly important in interdisciplinary fields. I am proposing a seminar where, based on an initial text and some central discussion questions, we can discuss our experiences with teaching and learning in an interdisciplinary manner. The experience from sustainability-related teaching shows that addressing interdiscip

The importance of discretion for welfare services to minorities : Examining workload and anti-immigration attitudes

Migration influx in Western countries resulting in increasingly diverse societies results in more complex situations for bureaucrats in their client interactions in welfare organizations. The role of discretion for services to clients has received much attention in the public administration research and therefore this study explores the relation among perceived workload, anti-immigration attitudes

Evaluation of Solidification/Stabilization Technology Performance by Combining Economic and Environmental Impacts Assessment for a Port in Sweden

The importance of reducing environmental impacts has gained speed in the contemporary global context. Stabilization/Solidification (S/S) has become a practical method for handling polluted dredged sediments to make them usable as a construction material. This study aims to evaluate the environmental and economic impacts of a 48,586 m2 port, with stabilized dredged sediment, by focusing on the prod

Naranjo tatiana ingrid

..- LUND UNIVERSITY LUND UNIVERSITY MASTERS PROGRAMME IN ENVIRONMENTAL SCIENCE (LUMES) ADULTS' ENVIRONMENTAL UNDERSTANDING: HOW DO ADULTS REPRESENT THEIR RELATIONSHIPS WITH THEIR ENVIRONMENT? By: Ingrid TatianaNaranjo R. A thesis submittedas a requirementfor the degree of Master of Sciencein EnvironmentalScience Lund, November 301998 Calle 3C # 63A-44 Apto. 503 , Santiagode Cali - Colombia Phone:

https://www.lumes.lu.se/sites/lumes.lu.se/files/naranjo_tatiana_ingrid.pdf - 2026-05-06

Mercury stocks and methylmercury production remain unaffected by 17 years of experimental permafrost thaw

Mercury (Hg) has been stored in permafrost peatlands for millennia. As permafrost thaw is predicted to increase with ongoing climate warming, Hg is at risk to be remobilized from those peatlands and hotspots for Hg methylation could potentially form. Monomethylmercury (MeHg) is a known neurotoxin and a health concern to northern communities if Hg is remobilized, transformed to MeHg and subsequentl

Subsolidus phase equilibria and crystal chemistry in the system BaO-TiO2-Ta2O5.

Subsolidus phase relations have been determined for the BaO:TiO2:Ta2O5 system by X-ray diffraction analysis of ~100 specimens prepared in air at temperatures near but below the solidus (1275 °C to 1500 °C). For the BaO:Ta2O5 subsystem, the formation of all three polymorphs of BaTa2O6 (orthorhombic, tetragonal, and hexagonal) was confirmed. The present study found no stable phases forming between B

Variability in the sensitivity among model simulations of permafrost and carbon dynamics in the permafrost region between 1960 and 2009

A significant portion of the large amount of carbon (C) currently stored in soils of the permafrost region in the Northern Hemisphere has the potential to be emitted as the greenhouse gases CO2 and CH4 under a warmer climate. In this study we evaluated the variability in the sensitivity of permafrost and C in recent decades among land surface model simulations over the permafrost region between 19

Handbok För Systemägare Och Systemförvaltare Vid LU Feb 22

Handbok för systemägare och systemförvaltare vid LU feb 22 Handbok i systemförvaltning FÖR SYSTEMÄGARE OCH SYSTEMFÖRVALTARE | 2022-02-04 BIRGITTA LASTOW 1 Handbok för systemägare och systemförvaltare vid LU Versionshistorik 1.0 2021-02-04 Inför workshop med systemägare/systemförvaltare 2021-02-16 1.1 2022-02-04 Reviderad i förhållande till handbok för IT-SF/IT-SÄ. Tillägg kap 3 Arbetsgrupp: • Kari

https://www.staff.lu.se/sites/staff.lu.se/files/2022-02/Handbok%20f%C3%B6r%20system%C3%A4gare%20och%20systemf%C3%B6rvaltare%20vid%20LU%20feb%2022.pdf - 2026-05-06

Dynamics of Energy-Efficient Technology for Commercial Buildings in Sweden: How much can really be achieved and how fast?

This paper discusses the results of a time-dynamic analysis of the possible effects of government and utility-sponsored energy-efficiency programs on electric energy use in Swedish commercial buildings. In the study, which includes efficient lighting, improvements in ventilation, commercial cooling and cooking, we use energy scenarios to analyse how policy measures can effect future energy demand.

Estimations of isoprenoid emission capacity from enclosure studies: measurements, data processing, quality and standardized measurement protocols

The capacity for volatile isoprenoid production under standardized environmental conditions at a certain time (E-S, the emission factor) is a key characteristic in constructing isoprenoid emission inventories. However, there is large variation in published E-S estimates for any given species partly driven by dynamic modifications in E-S due to acclimation and stress responses. Here we review addit

New types of employment, new ways to be uncivil? A thematic analysis of temporary agency workers’ exposure to workplace incivility

The aim of the study was to explore what types of incivility temporary agency workers might experience or witness. A total of 162 temporary agency workers (97 women and 65 men) from three unions and three temporary work agencies completed an online questionnaire. The questionnaire consisted of a one-item question, with an open-ended response format, regarding what types of incivility temporary age

A randomized controlled study comparing pain experience between a newly designed needle with a thin tip and a standard needle for oocyte aspiration

Background: Ultrasound-guided transvaginal oocyte retrieval is often performed under local anaesthesia on an outpatient basis. The objective of this study was to compare the overall pain experience of a newly designed reduced needle (RN) compared with a thicker standard needle (SN). Methods: A prospective, randomized, multi-centre study was performed at four different clinics from June to December