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Den 30 mars 2017 presenterade Finansdepartementet Vissa frågor inom fastighets- och stämpelskatteområdet (SOU 2017:27), även kallat paketeringsutredningen. Förslagen som utredningen presenterade innebär bland annat att transaktioner med paketerade fastigheter ska beskattas symmetriskt med lagfartsöverlåtelser, till skillnad från nuläget då de kan ske skattefritt genom försäljning av näringsbetingaOn March 30th 2017 the special appointed committee from the Swedish Treasury Department presented Vissa frågor inom fastighets- och stämpelskatteområdet (SOU 2017:27), also known as “paketeringsutredningen”. Suggestions from the public investigation include among other things amendments stating that transactions of incorporated real estate should be taxed symmetrically with traditionally transacti

Cartographic mashups present geographic data from various sources. A typical example is adding thematic data on top of a multi-scales background map. Currently, thematic data and multi-scales background data are not linked together in cartographic mashups which may have potential problems such as inconsistency of scale ranges. However, in some cases, thematic data and background data have some ide

This study investigates the factors influencing the adoption and acceptance of cloud-based solutions within organizational contexts, emphasizing the strategic insights necessary for effective cloud migration. Cloud computing, marked by its scalability, has significantly transformed information technology landscapes. However, the adoption rates vary widely across industries, driven by diverse organ

Menopause is a transitional process often hidden from society. Menopause can have varying degrees of effects on individuals, however there are possible enormous effects which can have impacts on individuals personal and professional lives. The following thesis explores menopause as a sociological phenomenon. The research specifically looks into how experiences of menopause appear in the workplace

PUFENDORF INSTITUTE FOR ADVANCED STUDIES http:/www.pi.lu.se FORESTS AND MANKIND the relationship must be made sustainable editors: Gunilla Jönson Thomas Johannesson F O R E ST S A N D M A N K IN D the relation ship m ust be m ade sustain able Aside from the oceans, the world’s forests constitute the most vital element in maintaining a climate which sustains life on Earth. The forests supply all li

https://www.pi.lu.se/sites/pi.lu.se/files/forests_and_mankind_2015.pdf - 2026-07-18

Non-drinkers among youth in Sweden have increased markedly during the last 15 years. The aim of this study is to investigate the temporal association between region of origin among Swedish youth and rates of non-drinking.

There are few longitudinal studies on sick building syndrome (SBS), which include ocular, nasal, throat, and dermal symptoms, headache, and fatigue. We studied the associations between selected microbial components, fungal DNA, furry pet allergens, and incidence and remission of SBS symptoms in schools in Taiyuan, China. The study was based on a two-year prospective analysis in pupils (N = 1143) i

De fackliga organisationerna tillhör de viktigaste aktörerna på den svenska arbetsmarknaden. Jämfört med i många andra länder har den svenska fackföreningsrörelsen uppnått mycket av vad man eftersträvat. Det har säkerligen bidragit till att Sverige, tillsammans med Danmark och Finland, har världsrekord i facklig anslutning. Tillsammans med övriga nordiska länder är Sverige vidare unikt genom att d

The influence of incubation time and Fenton reagent concentrations was investigated on the oxidation of 2'-deoxyguanosine. The compounds identified and quantified, through use of an LC-MS/MS system, were 8-oxo-7,8-dihydro-2'-deoxyguanosine (8-oxodG) and 8,5'- cyclo-2'-deoxyguanosine (8,5'cyclodG) and the secondary oxidation products guanidinohydantoin and dehydro-guanidinohydantoin. 8-oxodG and 8,

Purpose – This paper aims to contribute to the development and understanding of corporate social responsibility (CSR) by discussing two interrelated characteristics of current literature: a tendency in discourses to portray CSR as equal to the societal activities displayed by and demanded from large, multinational firms; and an increasing focus on and description of “small firm CSR” in research. T

The destruction of land and forced migration during the Anfal attacks against the Kurds in Iraq in the late 1980s has been reported to have severe consequences for agricultural development. A reconstruction program to aid people in returning to their lands was launched in 1991. To assess the agricultural situation in the Duhok governorate during the pre-Anfal (A), post-Anfal (B), reconstruction (C

Apolipoprotein A-I (apoA-I), the main protein constituent of HDL, has a central role in the reverse cholesterol-transport pathway, which together with the anti-inflammatory properties of apoA-I/HDL provide cardioprotection. Recent findings of direct stimulation of glucose uptake in muscle by apoA-I/HDL suggest that altered apoA-I and HDL functionality may be a contributing factor to the developmen

Popular Abstract in Swedish Sandstäpp är ett starkt hotat växtsamhälle i Sverige som består av många specialiserade och hotade arter som t.ex. sandnejlika, tofsäxing och sandliljor. Exempel på hur en sandstäpp kan se ut hittas i Figur 1 i den Engelska sammanfattningen. Sandstäpp finns på sandig mark med kalk i ytjorden och ett lågt näringsinnehåll. Den karaktäriseras av ett uppbrutet växttäcke somA number of sandy grassland habitats of interest for biodiversity conservation can be found in Europe. One such habitat is the threatened xeric sand calcareous grassland, which is home to a large number of endangered species. It is characterized by a discontinuous vegetation cover, mainly consisting of stress-tolerant species favoured by nutrient-poor and dry conditions. The xeric sand calcareous