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Generationsskiften i familjeägda företag är mycket viktiga för de inblandade parterna men kan vara problematiska. För att uppnå bästa möjliga utfall vid ett generationsskifte är det viktigt att planera i god tid. Familjeföretag är ofta fåmansföretag och generationsskiften av dessa företag omfattas av 3:12-reglerna. Enligt dessa regler har det varit skattemässigt förmånligare att avyttra sitt bolagGeneration changes in family firms are very important for the concerned parties but can be problematic. To achieve the best results for a generation change it is important to plan well in advance. Family firms are often close companies and generation changes of these companies are subject to certain statutory provisions. According to these provisions it has been fiscally advantageous to dispose a

Despite the hegemonic status of global health governance that favors the high-income countries (HICs), global health diplomacy (GHD) as a critical tool to manage health is an understudied subject particularly in low- and middle-income countries (LMICs). This research illustrates how GHD is exercised in Indonesia by exploring the actors, their capacities, and the surrounding context. The aim of the

Our current economic system is inherently unsustainable. The ‘growth fetishism’ not only is the dominant paradigm of our economies, but goes way deeper into our understanding of how well-being is defined and can be improved. The concept of ‘degrowth’ tries to question this hegemony. However, so far, degrowth has not entered the public debate in a sufficient way. I argue that degrowth needs more in

__________________________________________________________________________________ Postadress: Box 117, 221 00 Lund Besöksadress: Wrangel, Biskopsgatan 5 E-post: sammantrade@rektor.lu.se Beslut på rektorssammanträdet 20 december Närvarande vid sammanträdet utöver föredragande: Rektor Torbjörn von Schantz Stf förvaltningschef Cecilia Billgren (punkt 1-2) Förvaltningschef Susanne Kristensson (punkt

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/00-beslutslista-rs-181220.pdf - 2026-07-18

Microsoft Word - Latest report on Africa's food crises_Sept23.doc African food crisis – the Nigerian case study Cassava farm Maize cobs Cassava tubers Maize farm P.Kormawa, I. Okike, R. Okechukwu and S. O. Akande September 2003 African Food Crisis – the Nigerian case study IITA (Nigeria)/LUND (Sweden), 2003 i TABLE OF CONTENT LIST OF TABLES..................................................

https://www.keg.lu.se/en/sites/keg.lu.se.en/files/a14.pdf - 2026-07-18

Kursguide - Course Syllabus • • • • • Details of approval The syllabus was approved by the board of the Department of Service Management and Service Studies on 2015-01-27 to be valid from 2015-02-01, spring semester 2015. General Information The course may not be included in a main field of study. The course is included in the Master Programme in Service Management and is given the second semester

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/kp_smmr26_english.pdf - 2026-07-18

Main Thesis Work LUMES 2002/2003 International Master’s Programme in Environmental Science- LUMES Towards Sustainable agriculture: Sugar beet production in Kenya as a potential viable solution to the current sugar deficit An analysis of possibilities and challenges A thesis presented in partial fulfillment for the award of a master’s degree in Environmental Science, from the University of Lund, Sw

https://www.lumes.lu.se/sites/lumes.lu.se/files/mandere_nicodemus.pdf - 2026-07-18

Syftet med studien var att kvalitativt undersöka kvinnliga fotbollsspelares upplevelse av att nå elitnivå. Semistrukturerade intervjuer användes och totalt intervjuades tre deltagare. Intervjuerna analyserades med IPA (Interpretative Phenomenological Analysis) som metodologisk ansats. Totalt kunde fem teman urskiljas som centrala i upplevelsen av elitnivå: tankar och känslor kopplade till övergångThe purpose of this study was to qualitatively explore the experience of reaching the elite level for women in football. Semi-structured interviews were conducted with three participants. The interviews were analysed using Interpretative Phenomenological Analysis (IPA). In total, five themes emerged: thoughts and feelings associated with reaching the elite level, social support, gender identity, m

CEC Syntes 02 | 2014 ISBN 978-91-981577-2-7 CEC SYNTESER är en serie syntesrapporter som samordnas från Centrum för miljö- och klimatforskning. I synteserna kombineras information från olika källor, såväl resultat från den egna forskningen som från ett representativt urval av den tillgängliga vetenskapliga litteraturen. Syftet är att belysa en specifik frågeställning ur ett brett perspektiv, och f

https://www.cec.lu.se/sites/cec.lu.se/files/urban_biodiversitet_final_20140515.pdf - 2026-07-18

Batch_3862 Lycopodium spore tablets Batch 3862 June 2014 Lycopodium spore tablets can be dissolved in water or in HCl. They have been prepared in a slightly different way compared to that described by Stockmarr (1971, 1973). The tablets are based mainly on sodium carbonate together with polyethyleneglycol. New for this batch is the that the sodium bicarbonate has been replaced by sodium carbonate.

https://www.geologi.lu.se/sites/geologi.lu.se/files/lycopodium.pdf - 2026-07-18

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/hallbar_utveckling_lararna13oktober2017_0.pdf - 2026-07-18

Lägg till titel Page 1 of 6 Faculty Board DECISION Registration number STYR 2023/1572 Date 21 September 2023 Guidelines for the processing of personal data in degree projects at the Faculty of Social Sciences The guidelines are established by the Faculty Board of Social Sciences 16-03-2023 (STYR 2023/545) and most recently amended by the Faculty Board of Social Sciences 21-09-2023 (STYR 2023/1572)

https://www.sam.lu.se/en/internal/sites/sam.lu.se.en.internal/files/2023-10/Guidelines%20for%20the%20processing%20of%20personal%20data%20in%20degree%20projects%20at%20the%20Faculty%20of%20Social%20Sciences.pdf - 2026-07-18

Strategizing: planning and processes 2017-10-12 1 AFFÄRSMODELLER FÖR ÖKAD HÅLLBARHET Ett forskarperspektiv Herman Stål 2017-10-12 Studier i samarbete med H Corvellec, Lunds universitet • Ekonomin inkräktar på allt fler områden o Absoluta försämringar  Klimatförändringar  Biologisk mångfald  Vattentillgång o Ökande ojämlikhet  Inom/mellan länder • Samtidigt engagerar sig alltfler företag för hå

https://www.ses.lu.se/sites/ses.lu.se/files/stal_171010_hallbarhetsdag_0.pdf - 2026-07-18

The acoustic field generated by flow unsteadiness in a model annular gas turbine (GT) combustion chamber is determined using a hybrid approach. In the flow solver the semi-compressible Navier-Stokes equations are resolved using LES as turbulence model. The acoustic solver is based on an inhomogeneous wave equation, where the instantaneous source terms are computed from the LES data in each time-in

Several Zn-porphyrin (ZnP) derivatives were designed to build highly efficient dye-sensitized solar cells (DSC). It was found that solar cell efficiencies normalized for surface coverage (eta(rel)) are affected by the molecular spacer connecting the porphyrin core to the TiO2 surface, the sensitization conditions (solvent and time), and, to a lesser extent, the nature of the terminal group of the

Economic and environmental concerns will slow down the expansion of the transmission system in many countries. The addition of new transmission lines will be few and far between. The de-regulation of the power supply will introduce new power flow patterns on the bulk transmission systems. The net result is that the power systems will operate much closer to their transfer limits and operate there m

Popular Abstract in Swedish Arbetet har bestått av att dels experimentellt samt dels med hjälp av matematiska modeller undersöka och kartlägga förloppen för nya samt "gamla" metoder att rena rökgaser från kol- och olje eldade kraftverk.Combustion of fossil fuels is the main source for emissions of sulfur dioxide and nitrogen oxides. Emission regulations and the growing environmental awareness will make great demands upon cost-effective deSO2 and deNOx techniques in the future. Many of the techniques available today have been on the market for a long time, however, most of them still have a potential for improvement. To be able t