Search results

Obegränsad skattskyldighet, vilket innebär att en person är skattskyldig för alla inkomster både från Sverige och utlandet, kan för en fysisk person föreligga enligt tre alternativa grunder. En av dessa grunder är väsentlig anknytning, som innebär att en från Sverige utflyttad person med vissa så kallade anknytningspunkter kan anses ha väsentlig anknytning och därmed bli obegränsat skattskyldig. Unlimited tax liability, i.e. when a person’s Swedish and foreign income is taxable, can exist for a natural person on three grounds. One of these grounds is substantial affiliation, meaning that a person who has emigrated from Sweden with certain so-called affiliation grounds can be considered to have substantial affiliation and thus be the subject of unlimited tax liability. The regulation has,

Nibe Industries has grown from being a local Swedish company to a global group with subsidiaries around the world. Nibe has protected its roots and still retains the head office in Markaryd, where they invest heavily in production locally (Nibe Industrier AB, 2020). The master thesis was conducted at the subsidiary Nibe AB in Markaryd within Climate Solutions” business area with a special focus on

Sveriges Olympiska Kommittés (SOK) riktlinjer ”Olympiska rättigheter och marknadsföring – Information till förbund, aktiva och ledare inför OS i Tokyo 2020” reglerar förutsättningarna för utövares, idrottsförbunds och icke-olympiska partners marknadsföringsaktiviteter under och i anknytning till OS i Tokyo. Riktlinjerna är utfärdade på grundval av 40 § tredje stycket Internationella Olympiska KommThe Swedish Olympic Committee's (SOC) guidelines ”Olympic properties and marketing – Information to Federations (NFs), athletes and coaches before the Tokyo 2020 OG” regulates the commercial opportunities for athletes, NFs and non-Olympic partners during and in connection with the 2020 Summer Olympics in Tokyo. The guidelines are issued in accordance with bye-law 3 to Rule 40 of the Olympic Ch

Popular Abstract in Swedish För att förstå tillväxten av den kontinentala jordskorpan är det nödvändigt att kunna uppskatta balansen mellan juvenilt bidrag från manteln, infra-krustal omarbetning av jordskorpa och transport av krustalt material tillbaka till manteln. Sedan början av seklet har användandet av in situ U–Pb, Lu–Hf och O-isotop analyser av mineralet zirkon som ett verktyg för att adreTo understand the growth of continental crust, the balance between juvenile mantle derived extraction, infracrustal reworking and crustal recycling, needs to be estimated. Since the beginning of the century, the use of coupled in situ zircon U–Pb, Lu–Hf and O isotope analyses as a tool to address these questions have increased exponentially. Numerous compilations of ever growing datasets have been

Popular Abstract in Swedish När vi äter ökar nivån av blodsocker (blodglukos) i blodet. Glukos forslas i blodet till målvävnader, såsom fett och skelettmuskel, där det används som energi. Men för att glukos ska kunna tas upp av målvävnaden krävs insulin. Insulin är ett hormon som produceras av beta-celler i bukspottkörtelns Langerhanska öar, vars sekretion ut i blodet regleras av blodglukos. Då deType 2 diabetes (T2D) is a condition of high blood glucose levels due to insulin resistance and defective insulin secretion. Impaired insulin secretion plays a major role in the pathophysiology of T2D, it is mainly attributed to beta cell function i.e. failure to secrete insulin or reduced beta cell mass. The exocytotic process is crucial for beta cell function and its dysregulation leads to impai

The overall aim of this thesis was to elucidate fathers’ experience of becoming parents of a pretermborn infant as well as their experience in the years after their infant’s birth. A further aim was to describe the context of neonatal care by investigating trends in outcome during a ten-year period in the southern region of Sweden. In total twenty-one fathers were interviewed at three different ti

Type 2 diabetic patients usually exhibit an abnormal lipid profile. One such lipid that is constantly elevated in T2D is cholesterol. At the cellular level, cholesterol aids in tight packing of sphingolipids in certain regions of the plasma membrane and these specialized regions are termed ‘membrane rafts’, which act as signalling hubs. In pancreatic beta cells, these structures have been found to

Popular Abstract in Swedish Dagens samhälle är allt mer beroende av elektroniska hjälpmedel så som smarta telefoner, läsplattor, datorer osv. Prestandakraven ökar i en allt högre takt och därför måste även den bakomliggande teknologin följa samma trend. De flesta av oss vill att den nya mobiltelefonen ska ha så hög kameraupplösning som möjligt men få av oss tänker på att detta medför en större mäFast and reliable data transmission together with high bandwidth efficiency are important design aspects in a modern digital communication system. Many different approaches exist but in this thesis bandwidth efficiency is obtained by increasing the data transmission rate with the faster-than-Nyquist (FTN) framework while keeping a fixed power spectral density (PSD). In FTN consecutive information

A number of global megatrends, such as self-driving technology, elec- trification of vehicles, ICT, CSR and a lot of other social and political trends are currently impacting the Swedish truck freight system. Identi- fications of these trends and preparedness for the potential impact they will have on the future truck freight system will be paramount for both incumbents and new actors in this system

Power systems operate at a specific frequency and constantly require a balance between production and consumption of electricity in order to maintain the frequency within a certain interval. Larger frequency deviations can cause blackouts or damage equipment connected to the grid. Balancing functions that stabilise the grid are referred to as \textit{ancillary services}, which in Sweden include th

För att se vilken inverkan regnets intensitet har på avrinningskoefficienten gjordes en litteraturstudie samt beräkningar i Excel. Litteraturstudien visar att de tabellerade värdena på avrinningskoefficienten är framtagna genom en undersökning där ett formulär sändes ut till privata och offentliga kontor i USA där de angav vilka värden på avrinningskoefficienten de brukar använda. Resultatet är prIn order to increase the knowledge regarding how the runoff coefficient varies with increased rainfall intensity, a literature study and calculations in Excel were conducted. The background to how the tabled values of the runoff coefficient have been determined was found to be a book based on an assembly of answers to a survey collected from different companies in USA. The book is called Design an

Miljöbalkens övergripande mål är att uppnå hållbar utveckling enligt balkens portalparagraf. Begreppet består av tre element: ekologisk, ekonomisk samt social hållbarhet. Hållbar utveckling ska genomsyra tillämpningen av hela balken. För att hållbar utveckling ska förverkligas krävs att underliggande delmål beaktas. Inom ramen för det övergripande målet finns 16 miljökvalitetsmål fattade av riksdaThe main objective of the Environmental Code (miljöbalken) is to achieve sustainable development, according to the code’s initial paragraph. The objective of sustainable development consists of three pillars: ecological, economic and social sustainability. Sustainable development is supposed to permeate and influence the application of the entire Environmental Code. In order to achieve the goal of

Genom en reform år 1989 infördes de nuvarande reglerna om straffmätning och påföljdsbestämning i 29 och 30 kap. brottsbalken. Enligt 29 kap. 1 § brottsbalken ska straff bestämmas inom ramen för den tillämpliga straffskalan, utifrån brottet eller den samlade brottslighetens straffvärde. En grundläggande tanke med reformen var att den skulle främja förutsebarhet och enhetlighet i rättstillämpningen.The current rules on determination of penalties and choice of sanction in Chapters 29 and 30 of the Swedish Penal Code were introduced through a reform in 1989. Pursuant to Chapter 29, Section 1 of the Penal Code, penalties shall be determined within the framework of the applicable scale of penalties, according to the penalty value of the offence or of the combined offences. A fundamental aim of t

The interest in the production of 3D geo data has in recent years greatly increased, and many performers are interested in making use of 3D geo data for including urban design, planning, analysis, city models and web services. The use of 3D geo data can lead to an increased communication with the citizens thought interactive web maps. For example the user can slide around in a planned district or

A loop of urbanization, increasing impervious surface in urban areas, increasing temperature, rainfall, surface runoff and flooding, and lack of new spaces have been adding challenges to urban drainage systems for decades. The climate change impacts are exposing the existing vulnerable conventional urban drainage systems to more challenges in the future. A new idea of sustainable drainage syst

AIMS/HYPOTHESIS: Obesity during pregnancy increases offspring type 2 diabetes risk. Given that nearly half of women of child-bearing age in many populations are currently overweight/obese, it is key that we improve our understanding of the impact of the in utero/early life environment on offspring islet function. Whilst a number of experimental studies have examined the effect of maternal obesity

Sedan folkmord etablerades som ett brott inom internationell rätt, för närmare åttio år sedan, har antalet moraliska och mänskliga grymheter som rättsligt och juridiskt klassificerats som folkmord varit få. Det beror inte på bristen på försök att få händelser erkända som sådana, men det har oftast skett till bristande framgång. Genom vilka grupper som omfattas av skyddet, handlingarna som förbjuds

List of scholarships and grants Page 1 of 76 List of scholarships and grants – offered by foundations connected with Lund University Finance Endowment administration Emma Haverlind, administrator 2025-02-12 Postal address Box 117, 221 00 Visiting address Sandgatan 5 Telephone +46 222 71 44, +46 46 222 00 00 E-mail stipendier@eken.lu.se Website www.lunduniversity.lu.se, www.staff.lu.se Page 2 of 76

https://www.staff.lu.se/sites/staff.lu.se/files/2025-02/List%20of%20scholarships%20and%20grant%20250212.pdf - 2026-07-04

Discourse theory methodology provides an alternative and novel framework for human rights implementation as a topic of legal research. By conceptualising implementation of international human rights norms in a national legal context as a play of discourses competing for hegemony, it becomes possible to explore the workings of human rights constructions as well as where and how implementation fails

I den rättspolitiska debatten pekar vissa åklagare på ett växande problem – att misstänkta utnyttjar rätten till tystnad genom att framföra sin berättelse först under huvudförhandlingen då de fått ta del av all bevisning. Detta sägs leda till felaktiga frikännande domar på grund av omedelbarhetsprincipen. I denna kontext har förslag om att införa en variant av Danmarks grundlagsförhör och deras beIn the ongoing legal debates, some prosecutors highlight a growing problem – that suspects seem to be exploiting the right to silence by holding back their statements until the main hearing after they've seen all the evidence. They argue that this tactic leads to wrongful acquittals due to the principle of immediateness. In this context, proposals to introduce a variant of Denmark's consti