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Principen om ekonomisk dubbelbeskattning gäller som huvudregel i svensk rätt. Detta innebär att inkomster i företag som lämnas som utdelning till företagets ägare ska beskattas två gånger. Först en gång i företaget som skatt på inkomsten, och sedan ytterligare en gång när den lämnar företaget och beskattas hos mottagaren som inkomst av kapital. För ekonomiska föreningar som är att anse som kooperaThe principle of economical double taxation (not to be confused with international double taxation) is a centerpiece to the Swedish fiscal legislative system. Paid dividends are according to this principle subjected to taxation twice before they are received by a shareholder. Initially, the income of a company will be subjected to corporate taxation. Thereafter, when it leaves the company as paid

Barnkonventionens assimilering in svensk lagstiftning är en komplicerad sak. Det finns manga metoder som går att använda när det kommer till assimilering av barnkonventionen. Alla dessa metoder tar tid att genomföra. Båda länderna har valt att arbeta på liknande sätt med barnkonventionen. Detta beror sannolikt på att Sverige och Norge har liknande konstitutionella system. Gällande förhör med barn The assimilation of the UNCRC into national legislation is a complicated matter. In both Sweden and Norway, there are several methods to use, all of which takes time to implement. Both countries have chosen to work similarly with the UNCRC. This is primarily due to the fact that both countries have similar constitutional systems. When it comes to interrogations with children, both countries have y

This thesis investigates Automatic Text Summarization and how it can be used to generate summaries of patent documents. The purpose of the generated summary was to convey the patent document’s subject so that the reader could decide whether the patent document is relevant and should be read in full or could be discarded. This, in order to reduce the time patent attorneys need to spend reading full

This dissertation deals with the morphological development in written L2 French by Swedish learners. The thesis presents a detailed analysis of number marking and agreement in NPs and VPs, focusing mainly on the production of the morphemes –s (in NP) and the third person plural –nt (in VP). These agreements are particularly interesting in French where number morphology is often silent in the oral

OBJECTIVE: To illuminate the lived experience of women facing the threat of lossing their newborn child and then experiencing the reality of their infant's death. STUDY DESIGN: Sixteen women were interviewed approximately 2 years after the death of their infant using a hermeneutic phenomenological approach. FINDINGS: The main theme was ambivalent transition into motherhood. The women went through

Located in the Baltic Sea coast, the study area, Falsterbo peninsula is in the south-west corner of Sweden and a very low-lying area, which makes it very vulnerable to a future sea-level rise phenomenon and wave action. High water levels and large waves and run-up heights in connection with the global warming can cause serious damages within the area, which is a very prestigious place regarding it

Financial services sector is fundamental to economic growth and development in all advanced economies. Financial services such as banking, savings and investment, insurance, and debt and equity financing constitute a nation’s economic engine by fulfilling three core functions in the economy. Firstly, these services provide financial intermediation functions between savers/investors that are lookin

The economic crisis and its negative effects on different industries is a very important and extensively analyzed topic today; this paper reflects these issues and aims at exploring two specific topics – the change in default risk in different industries during the economic downturn and the extent of this change as of before and after the crisis. The industries in the research have been categorize

In modern ASIC verification, bridging the gap between IP-level and system-level test environments is a major challenge, especially as system-on-chip (SoC) complexity grows. This thesis presents a novel methodology leveraging the Accellera Portable Stimulus Standard to enable portable, reusable verification scenarios across these levels. The approach introduces a pre-runtime signal forcing mechanis

This project is focusing on one of the underlying issues within the plumbing industry (called “Värme Ventilation Sanitet” in Sweden). Strain injuries was the focus of this project to find a solution and discover the reasons to why these injuries keeps happening. The project then goes into a suggestion of which direction the industry might need to take to become better. Getting a solution to the in

Under "The Big Bang" så bildades den materia som idag utgör vårt universum. Enligt den teoretiska så kallade "Standardmodellen" i partikel fysik så skulle det i detta skede bildats lika mycket materia som antimateria. Men observationer idag visar sig att i princip all antimateria är på något vis bortkommet. Denna motsägelse av en annars väl bevisad teoretisk modell är något somThis work relates to the proposed n-nbar experiment at ESS and covers a procedure with which future neutron research can be made using a small TPC prototype. Settings for the GEM amplification voltage supply and main drift field across the chamber have been established using minimum ionizing cosmic muons as a reference. To be able to reconstruct tracks in three dimensions and measure the deposited

När man handlar med varor finns det såväl i Sverige som på ett internationellt plan ett tydligt regelverk för att hantera situationer när varan är behäftad med ett fel. Annorlunda är fallet vad gäller handel med immateriella rättigheter. Det finns inte någon lag i Sverige som definierar vad ett immaterialrättsligt fel är. Det finns inte heller någon lag som anger hur säljarens kontraktsbrott på grWhen buying and selling goods (tangible assets), there is an established set of rules that regulates situations of non-conformity of the goods in both Sweden and in international conventions. Regarding the commerce of intellectual property, the case is different. There is no law in Sweden defining non-conformity in an intellectual property. There is also no law regulating the seller’s responsibili

Carina Törn,1 David Hadley,2,3 Hye-Seung Lee,2 William Hagopian,4 Åke Lernmark,1 Olli Simell,5 Marian Rewers,6 Anette Ziegler,7 Desmond Schatz,8 Beena Akolkar,9 Suna Onengut-Gumuscu,10 Wei-Min Chen,10 Jorma Toppari,5 Juha Mykkänen,5 Jorma Ilonen,11,12 Stephen S. Rich,10 Jin-Xiong She,13 Andrea K. Steck,6 Jeffrey Krischer,2 and the TEDDY Study Group* Role of Type 1 Diabetes–Associated SNPs on Risk

https://www.teddy.lu.se/sites/teddy.lu.se/files/06032016_679_39_torn_diabetes_2014.pdf - 2026-05-30

1 Analysis of the Espoo Convention as applied to mega projects: The case of Nord Stream. by Francisco M. Hernández pinescu@hotmail.com Thesis supervisor: Dr. Aleh Cherp International Institute for Industrial Environmental Economics, Lund University. aleh.cherp@mespom.eu A Thesis Submitted to Lunds Universitet in partial fulfilment of the requirements for the degree of MASTER OF SCIENCE Lund Univer

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

An Environmental Evaluation of Landfill Systems Case Study from Two Landfills in South Sweden Kuang -Ling Hsiao Supervisor Torleif Bramryd Thesis for the fulfilment of the Master of Science in Environmental Science Lund, Sweden, November 2001 ABSTRACT With the increasing environmental cancerns, the demand of waste management is switching from a problem solution to an integrated system of technical

https://www.lumes.lu.se/sites/lumes.lu.se/files/hsiao_kuang-ling.pdf - 2026-05-30

Newsletter ht 2018 medium res.pdf NEWSLETTER GRADUATE SCHOOL, FACULTY OF SOCIAL SCIENCES, LUND UNIVERSITY 
 ISSUE #11, Autumn 2018 GRADUATE SCHOOL ISSUE FOCUS QUALITY ASSURANCE The newsletter is also available online: tinyurl.com/GSstudentnews https://tinyurl.com/GSstudentnews https://tinyurl.com/GSstudentnews 1 Striving for Quality The late Steve Jobs had one overriding obsession: quality. He cou

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/student_newsletter_ht18.pdf - 2026-05-30

Running Head: Running Head: TIME- AND SPACE-ORDER EFFECTS Journal of Experimental Psychology: Human Perception and Performance, in press. "This article may not exactly replicate the final version published in the APA journal. It is not the copy of record." Time- and Space-Order Effects in Timed Discrimination of Brightness and Size of Paired Visual Stimuli Geoffrey R. Patching, Mats P. Englund, an

https://www.psy.lu.se/en/sites/psy.lu.se.en/files/gp-patching_englund_hellstrom.pdf - 2026-05-30

1 The 2020 SDR PhD and Post-Doc Guide Contents of this Guide 1. Introduction 2. The Faculty of Social Sciences and PhD Courses 3. Who we are and (PhD) student representation 4. Technical Details about your employment 5. Doctoral Ombudsperson 6. Individual Study Plan 7. Practical information for employees at Lund University 8. Business travel and insurance while travelling 9. Trade Unions / Employe

https://www.psy.lu.se/en/sites/psy.lu.se.en/files/phd_and_post-doc_guide.pdf - 2026-05-30

Brevmall Postal address Box 7080, 220 07 Lund Visiting address Tycho Brahes väg 1 Telephone +46 46 222 09 54 Fax +46 46 222 34 06 Email Alf.Rosenback@ehl.lu.se Website http://www.ehl.lu.se Facul ty Board Regulations for third-cycle studies at the School of Economics and Management This decision replaces a previous decision on regulations for third-cycle studies at the School of Economics and Manag

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/ehl-foreskrifter-forskarutbildning-eng.pdf - 2026-05-30