Search results

Under 2013 presenterade OECD i samarbete med G20 15 åtgärdspunkter mot skattebaserodering och vinstförflyttning genom internationella bolagsstrukturer. Arbetet hos OECD fick namnet BEPS. Rekommendation 6 och rekommendation 7 i åtgärd 2 rör hybrida missmatchningar och dubbla avdrag. I ljuset av BEPS presenterades rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatDuring 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

Då en exploatör vill bygga på egen mark tecknas ofta ett exploateringsavtal i samband med genomförandet av en detaljplan. Sådana avtal har tecknats under en längre tid men sedan första januari 2015 finns termen definierad i PBL. I förarbetena till lagstiftningen diskuteras problem såsom bristande transparens och ett ojämnt avtalsförhållande mellan parterna. I vårt arbete har vi undersökt huruvida When a private land-owner intends to develop his property a land development agreement is signed between the municipality and the land-owner. Such agreements have been the custom for many years, but since January 1, 2015 new rules regarding land development agreements have been introduced in the Swedish Planning and Building Act. In the investigation for the new law, problems concerning the lack o

This thesis is about the copyright protection for single dance moves. The purpose of this thesis is to come to a conclusion as to whether single dance moves could be protected by copyright in Europe and if it should be protected. These questions originate from the United State lawsuits against the gaming company Epic Games and their use and sales of allegedly copyright protected dances. The firs

Brottet grov kvinnofridskränkning går ut på att brottsliga gärningar begångna av en man mot en kvinna som han är eller har varit gift med eller som han bor eller har bott tillsammans med under äktenskapsliknande förhållanden ska bedömas allvarligare om var och en av gärningarna utgjort led i en upprepad kränkning av personens integritet och gärningarna varit ägnade att allvarligt skada personens sThe crime of gross violation of a woman’s integrity is based on the fact that criminal acts committed by a man against a woman to whom he is, or has been, married or with whom he is, or has been cohabiting under circumstances similar to marriage, are to be assessed more seriously if each of the acts was part of a repeated violation of the person’s integrity and the acts were liable to severely dam

This thesis evaluates the risk parity and tail-risk parity approach against conventional weight budgeting approach. The risk parity and tail-risk parity approach, in contrast to weight budgeting approach, is about distributing the risk between the asset classes in the portfolio. The risk, is traditionally measured in terms of volatility together with the assumption that returns follows a Gaussian

This project is a proposal for structural construction through fabrication and assembly of 3D-printed ceramic bricks developed side by side with a metaphysical investigation into the potential to express the living nature of matter through its material and formal attributes. Through an explorative process in the intersection of craft and digital fabrication, we have developed a system for LDM extr

Enligt den gällande lydelsen av våldtäktsbestämmelsen går gränsen för straffbarhet vid huruvida målsägandens deltagande är frivilligt eller inte. Att fokus i bestämmelsen ligger på bristande frivillighet medför att svåra bedömningar måste göras av den tilltalades uppsåt. Det ska inte enbart göras en bedömning av den tilltalades mentala tillstånd vid gärningstillfället, utan dennes insikt ska även According to the current wording of the rape provision in Swedish law, the dividing line for criminal liability lies in whether the injured party’s participation was voluntary or not. The fact that the provision focuses on lack of consent entails that difficult assessments must be made regarding the defendant’s intent. It is not only a matter of assessing the defendant's mental state at the ti

Denna studie syftade till att undersöka hur upplevd distributiv rättvisa samt intern och extern motivation korrelerar med och förklarar variansen i anställdas organisatoriska medborgarskapsbeteende riktat mot organisationen (OCBO). Studien utgick således från två huvudsakliga frågeställningar: (1) Hur starka är sambanden mellan OCBO, distributiv rättvisa och extern/intern motivation hos anställda?This study aimed to examine how perceived distributive justice and internal/external motivation correlate with and explain the variance in employees organizational citizenship behavior directed towards the organization (OCBO). Hence, two main questions were addressed: (1) To what extent are OCBO, distributive justice and external/internal motivation correlated among employees? (2) How much of the

Kommuner anses i svensk rätt inte ha kompetens att ägna sig åt rent statliga angelägenheter. En sådan exklusiv statlig angelägenhet är utrikespolitiken. I denna uppsats har jag undersökt vad den begränsningen får för konsekvenser för den kommunala kompetensens omfattning. I det syftet har jag studerat dels innebörden av begreppet utrikespolitik i svensk rätt, dels hur den kommunala kompetensen beg

Klimatförändringarna är en av de största samhällsutmaningarna i vår tid och det ställs därför högre av på dagens byggande och materialval. Cirka en femtedel av Sveriges utsläpp kommer från byggbranschen där materialtillverkning och produktionsutsläpp inkluderas. För att minska klimatpåverkan kan strategiska materialval göras för att sänka koldioxidutsläppen. Många gånger görs detta genom att tittaClimate change is one of the biggest societal challenges of our times, which is why high standards are set on today’s building construction and material choices. Around one fifth of the total carbon emissions from Sweden comes from the construction industry where material manufacturing and production are included. Through strategic material choices, could the carbon emissions be reduced. This is o

Progamme evaluation of PhD education in media and communication studies: Statement from external expert group Page 1 of 18 STATEMENT FROM EXTERNAL EXPERT GROUP Reg. No. STYR 2023/2119 2024-09-12 Progamme evaluation of PhD education in media and communication studies: Statement from external expert group Assignment and external expert group The assignment of the external expert group (see compositi

https://www.sam.lu.se/en/internal/sites/sam.lu.se.en.internal/files/2024-09/statement-expert-group-final-report.pdf - 2026-07-08

CFE wp- Nr 14 1The Development & Implications of ‘Collective Dominance’ in EC Competition Law The Development and Implications of ‘Collective Dominance’ in EC Competition Law Edward Cattermole edward_cattermole@telia.com 32 CFE Working paper series no. 14 The Development & Implications of ‘Collective Dominance’ in EC Competition Law Abstract CENTRE FOR EUROPEAN STUDIES AT LUND UNIVERSITY: Box 52 P

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfewp14.pdf - 2026-07-08

https://www.soc.lu.se/en/sites/soc.lu.se.en/files/2026-06/Exploring%20Analysis%20in%20Qualitative%20Research%20through%20Monographs.pdf - 2026-07-08

Graduate School Graduate School Board, 2024-02-27 In attendance Board members Lena Karlsson Director of Studies, Graduate School Leysan Storie Program Director, Politics and Society of the Contemporary Middle East Catia Gregoratti Program Director, Global Studies Marta Kolankiewicz Program Director, Social Studies of Gender Anne Jerneck Program Director, Development Studies Christopher Swader Prog

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/2024-04/Minutes%20GS%20Board%20240227.pdf - 2026-07-08

Lika villkorsplan 2022-2027 för naturvetenskapliga fakulteten Lika villkorsplan. NATURVETENSKAPLIGA FAKULTETEN | 2022–2027 | STYR 2022/2575 2 LIKA VILLKORSPLAN MED AKTIVA ÅTGÄRDER Innehåll. Förord Bakgrund OBLIGATORISKA BYGGSTENAR .......................................................... 4 REKOMMENDERADE OMRÅDEN .......................................................... 4 SYSTEMATISKT ARBETE MED

https://www.naturvetenskap.lu.se/internt/sites/naturvetenskap.lu.se.internt/files/2023-03/Lika%20villkorsplan%202022-2027%20tillg.pdf - 2026-07-08

1/6 2/2 6/6 Data Processing Agreement This data processing agreement (the “Agreement”) is entered into on the last date of signature below, between: [The processor] organisation registration number [… ], with address [… ] (“Processor”), and Lund University, [relevant faculty/department], organisation registration number 202100-3211 (“Controller”) hereafter referred to separately as “the Party” and

https://www.staff.lu.se/sites/staff.lu.se/files/2024-04/Data%20Processing%20Agreement%20TEMPLATE%20-%202024-02-27.docx - 2026-07-08

Guidelines for handling private relationships between supervisors and students at undergraduate, advanced or doctoral level Page 1 of 1 REGULATORY DOCUMENT COVER PAGE Guidelines for handling private relationships between supervisors and students at undergraduate, advanced or doctoral level Type of Governing Document: Guidelines Definition of Document Type: Guidelines establish how one shall or sho

https://www.staff.lu.se/sites/staff.lu.se/files/2025-11/guidelines-for-handling-private-relationships-between-supervisors-and-students.pdf - 2026-07-08

Guidelines for the Processing of Credit Transfer in First and Second-cycle Education at Lund University Page 1 of 1 REGULATORY DOCUMENT COVER PAGE Guidelines for the Processing of Credit Transfer in First and Second-cycle Education at Lund University Type of regulatory document: Guidelines Definition of the type of regulatory document: Guidelines establish how someone must or should act in the are

https://www.staff.lu.se/sites/staff.lu.se/files/2026-01/guidelines-for-the-processing-of-credit-transfer-in-first-and-second-cycle-education-at-LU.pdf - 2026-07-08

 Active Poster presentation Håkan Rodhe, IIIEE Lund University Abstract—To complement traditional presentations, a method named Active Poster has been developed to increase the value of the presentation sessions linked to student papers. The method has been positively evaluated by students and will definitely be used further by the author. Index Terms—Paper presentations, presentation method I. I

https://www.lth.se/fileadmin/lth/genombrottet/konferens2005/Proc05/ActivePosterPedconf05.pdf - 2026-06-09