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Heraclitos Muhire

Doctoral student Contact details Email: heraclitos [dot] muhire [at] soclaw [dot] lu [dot] seOrganisation Sociology of Law Department Service point: 31 WebpageHeraclitos Muhires profile in Lund University research portalOther affiliations Research assistant Sociology of Law DepartmentResearch areasRevolving doors between the public and private sectorsLabour exploitation of migrant workersAccess to

https://www.soclaw.lu.se/en/heraclitos-muhire - 2026-07-20

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Den svenska företagsbeskattningen baseras på att varje enskilt företag är ett självständigt skattskyldigt subjekt. Däremot finns vissa möjligheter att beakta flera företags resultat av näringsverksamhet när dessa ingår i en koncern. Ett alternativ som har ställts upp är de skatterättsliga koncernbidragen. Då koncernbidragsreglerna aktualiseras och en värdeöverföring har skett mellan två företag inSwedish corporate taxation is based on the fact that each individual company is an independently taxable subject. On the other hand, in some circumstances it is possible to take into account several companies' income of economic activities, when these are part of a corporate group. One option available is the group contribution. If the rules concerning group contributions are applicable and a

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Inkomster i inkomstslaget kapital kan erhållas i form av löpande avkastning samt i form av kapitalvinst vid avyttring av tillgångar. Det är endast privatpersoner som beskattas i inkomstslaget kapital med en skatt på 30 procent. Juridiska personer skall redovisa sina kapitalinkomster i inkomstslaget näringsverksamhet. Vissa av beskattningsreglerna i inkomstslaget kapital skall dock tillämpas för juIncomes can be obtained in form of current income and in form of capital gains on disposal of assets, in the income category capital. It´s only natural persons who are taxed in the income category capital with a tax rate of 30 percent. Juridical person shall report their capital income in the income category business tax. When juridical persons are calculating the taxable capital income they shoul

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Karst är landskap och karakteristika som är viktiga både ur hydrologisk och geologisk synpunkt och som är utvecklade genom vattnets vittring av oftast karbonathaltiga stenar. Denna uppsats kartlägger världens karstområden, beskriver egenskaper av karst och karsthydrologi och strävar efter att definiera problem och möjligheter med vattenhantering i karstlandskap. Akvifärer i karst skiljer sig i månSummary: Water is, and will in the near future be even more, a key issue for the global development, and for issues concerning equal rigts for all mankind. Water is a necessity and a scarce resource in great parts of the world and it therefore exists a great need for development and management of the world’s waters. With fresh waters being increasingly accentuated for their importance in global de

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Background: Trauma to the pancreas is rare but associated with significant morbidity. Currently available management guidelines are based on low-quality evidence and data on long-term outcomes is lacking. This study aimed to evaluate clinical characteristics and patient-reported long-term outcomes for pancreatic injury. Methods: A retrospective cohort study evaluating treatment for pancreatic inju

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Background The two main functional goals of postural control are postural stability (balance) and postural orientation. Postural orientation is the ability to maintain alignment between body segments and the environment during a static or dynamic activity. Nae et al. have evaluated the measurement properties of a clinical test battery for assessing postural orientation errors (POEs) in patients wi

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This master thesis work comprises 20 academic credits (20 weeks) and was carried out in a time period beginning autumn 2004 ending early 2005 at the department of Industrial Management and Logistics under the division of Production Management at Lund Institute of Technology (LTH) in cooperation with IdeonCenter AB. The problem being investigated was how to measure the development of the new techno

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Microbial decomposition of soil organic matter (SOM) is the source of most of the terrestrial carbon dioxide emission. Consequently, our ability to predict how climate warming will affect the global carbon (C) budget relies on our understanding of the temperature relationship and adaptability of microbial processes. We exposed soil microcosms to temperatures between 0 and 54 degrees C for 2 months

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Popular Abstract in Swedish Skador på skelettet kan uppstå efter bl.a. olyckor, tumörkirurgi eller strålning. Ofta är sådana skador mycket handikappande då de påverkar kroppens funktion, stabilitet och utseende. Om benvävnad saknas eller måste bytas ut använder man sig idag av mikrokirurgiska metoder, där man flyttar kroppseget ben från ett ställe till ett annat. Tyvärr innebär detta att man skapaBone deficiencies, caused by malformations, trauma or adverse effects from medical treatments, are a clinical challenge and often associated with reduced physical function and quality of life. Autologeous bone grafts can be used to reconstruct skeletal defects, but the right size and quality of bone might not always be available and even so, donor-site morbidity might follow. A pre-fabricated or t

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BACKGROUND: Certain immune-mediated diseases (IMDs), such as rheumatoid arthritis and systemic lupus erythematosus, have been linked to cardiovascular disorders. We examined whether there is an association between 32 different IMDs and risk of subsequent hospitalization for coronary heart disease (CHD) related to coronary atherosclerosis in a nationwide follow up study in Sweden. METHODS AND FIND

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Objective. Increasing survival of extremely low birth weight (ELBW; birth weight < 1000 g) infants raises a concern regarding the risks of adverse long-term outcome such as cognitive dysfunction. Few studies have reported long-term follow-up of representative regional cohorts. The objective of this study was to assess the 5-year outcome of a prospectively followed national ELBW infant cohort. Meth

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We use a scanning gate microscope (SGM) to characterize one-dimensional ultra-thin (diameter approximate to 30 nm) InAs/InP heterostructure nanowires containing a nominally 300 nm long InAs quantum dot defined by two InP tunnel barriers. Measurements of Coulomb blockade conductance versus backgate voltage with no tip present are difficult to decipher. Using the SGM tip as a charged movable gate, w

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Objective: This study assessed the applicability and outcomes of the closure of unused cuffs in branched endovascular aneurysm repair (b-EVAR) of thoracoabdominal aortic aneurysm. Methods: We reviewed b-EVAR procedures at a tertiary referral center to identify patients who underwent incomplete branching and needed closure of the unused branch cuffs. An electronic database and intraoperative and fo

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BACKGROUND: Autonomic disorders of the cardiovascular system, such as orthostatic hypotension and elevated resting heart rate, predict mortality and cardiovascular events in the population. Low-energy-fractures constitute a substantial clinical problem that may represent an additional risk related to such autonomic dysfunction.AIMS: To test the association between orthostatic hypotension, resting

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Resolving complexes of closely related and cryptic insect species can be challenging, especially when dealing with rare and protected taxa that are difficult to collect for genetic and morphological analyses. Until recently, populations of the genus Osmoderma (Scarabaeidae), widespread in Europe, were treated as a single species O. eremita (Scopoli, 1763) in spite of observed geographic variation

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HDL is believed to be protective against cardiovascular disease (CVD) via the reverse cholesterol transport and anti-inflammatory actions in the vessel. Apolipoprotein M (apoM) is an apolipoprotein mainly associated with HDL. Recently ApoM was proven tobe the main carrier of Sphingosine 1-phosphate (S1P) in circulation. SIP is a signaling phospholipid involved in the immune system, exerting most o

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Background: Familial prostate cancer risk estimates are inflated by clinically insignificant low-risk cancer, diagnosed after prostate-specific antigen testing. We provide age-specific probabilities of non-low- and high-risk prostate cancer. Methods: Fifty-one thousand, eight hundred ninety-seven brothers of 32 807 men with prostate cancer were identified in Prostate Cancer data Base Sweden (PCBaS

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BACKGROUND: Right ventricular (RV) dysfunction may be caused by either pressure or volume overload. RV function is conventionally assessed with echocardiography using tricuspid annular plane systolic excursion (TAPSE), RV fractional area change (RVFAC), tricuspid lateral annular systolic velocity (S') and RV index of myocardial performance (RIMP). The purpose of this study was to evaluate whether