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Det skatterättsliga retroaktivitetsförbudet - och dess förhållande till räntesnurrorna

Retroaktivitetsförbudet inom skatterätten instiftades 1980 och innebär ett förbud mot att införa skattelag med retroaktiv verkan. Inspirationen kom från straffrätten i vilken principen om förbud mot retroaktiv lag länge hade varit förhärskande. Retroaktivitetsförbudet har med sin ställning som grundlag hög formell status i det svenska rättsväsendet vilket borde borga för att både domstolar och la

Bolagsskatt - hur svenska företags effektiva skattesats kan påverkas

Vid en diskussion om nivån på den svenska bolagsskatten är det av stor vikt att avgöra huruvida diskussionen rör den nominella eller den effektiva skattesatsen. Den nominella skattesatsen uppgår till 28 procent och återfinns i 65 kap. 14 § IL. Den effektiva skattesatsen är däremot inte given utan kan i viss utsträckning påverkas, eftersom den bestäms genom att dividera skatt på årets resultat med

Development of Photoacoustic Imaging Techniques Towards Clinical Translation

This thesis encompasses an introductory part and five papers related to developing techniques and phantoms required for the further growth of photoacoustic imaging (PAI). In PAI, images are created by detecting acoustic waves followed by the absorption of laser light, enabling high spatial resolution while maintaining high optical contrast. Due to the distinct absorption patterns of various chromo

Effectiveness of seasonal influenza vaccination in community-dwelling elderly people : an individual participant data meta-analysis of test-negative design case-control studies

Background: Several aggregate data meta-analyses have provided estimates of the effectiveness of influenza vaccination in community-dwelling elderly people. However, these studies ignored the effects of patient-level confounders such as sex, age, and chronic diseases that could bias effectiveness estimates. We aimed to assess the confounder-adjusted effectiveness of influenza vaccines on laborator

Antibody-free measurement of cerebrospinal fluid tau phosphorylation across the Alzheimer's disease continuum

BACKGROUND: Alzheimer's disease is characterized by an abnormal increase of phosphorylated tau (pTau) species in the CSF. It has been suggested that emergence of different pTau forms may parallel disease progression. Therefore, targeting multiple specific pTau forms may allow for a deeper understanding of disease evolution and underlying pathophysiology. Current immunoassays measure pTau epitopes

Response to the Proposal for a Directive on Corporate Sustainability Due Diligence by Nordic and Baltic Company Law Scholars

On February 23, 2022, The EU Commission published its Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937 (“CSDDD” or “the Proposal”). The purpose of the Proposal, to further the “Union’s transition to a climate-neutral and green economy in line with the European Green Deal and in delivering on the U

MERGE Strategy 2020-2025

MERGE, a Strategic Research Area What is MERGE? The strategic research area (SRA) Modelling the Regional and Global Earth system (MERGE) brings together over 100 researchers from five Swedish universities (Chalmers, GU, KTH, LnU and LU) and SMHI, to form a cutting edge research environment with a focus on the interactions between the climate and the terrestrial biosphere, and on the development an

https://www.merge.lu.se/sites/merge.lu.se/files/2022-12/MERGE%20strategy%202020-2025.pdf - 2026-05-20

Sv M02 LN02 Faerger

M02 Lärarhandledning 2: Färger Lärarhandledning för ”Färger” | Sida 1 av 11 Lärarhandledning Моdul 2: Färger Färger fångar vår uppmärksamhet. Precis som marknadsföringsspecialister använder sig av attraktiva, färg- sprakande reklamannonser för att fånga vår uppmärksamhet för en viss produkt, kan du använda färger för att dra uppmärksamhet till en vetenskapslektion. Du kanske tycker att modulen int

https://www.nrcf.lu.se/sites/nrcf.lu.se/files/2025-05/sv_M02_LN02_Faerger.pdf - 2026-05-20

Handbok 2019

Att möta informationspåverkan : handbok för kommunikatörer Att möta informationspåverkan Handbok för kommunikatörer Att möta informationspåverkan Handbok för kommunikatörer Att möta informationspåverkan – Handbok för kommunikatörer Denna publikation finns även utgiven på engelska Countering information influence activities: A handbook for communicators Order No: MSB1263 - Revised December 2018 ISB

https://www.psychologicaldefence.lu.se/sites/psychologicaldefence.lu.se/files/2024-09/Handbok_2019.pdf - 2026-05-20

Temautlysning for 2017-2018

Lund, 4 oktober 2016 Pufendorfinstitutet Inbjudan att inkomma med förslag till "teman" vid Pufendorfinstitutet Pufendorfinstitutet inbjuder nu till att ansöka om ”tema” med start hösten 2017. Institutets ambition är att, under förutsättning att medel för verksamheten beviljas, anta tre teman för perioden 2017-2018. Nedan finns instruktioner för hur ansökan ska utformas. Hur föreslår man ett tema f

https://www.pi.lu.se/sites/pi.lu.se/files/temautlysning_for_2017-2018_.docx - 2026-05-20

Polymer gel dosimetry - Using MRI-readout, simplified relatively non-toxic mixing procedure tested on FLASH

Background: One of the polymer gel dosimeters available today is the N-isopropylamide (NIPAM) polymer gel dosimeter which has a less toxic monomer compared to other polymer gels and the advantage of being able to be manufactured under normal oxygen levels. Polymer gel dosimeters in general are advantageous independent dosimeters to use for verification of new radiation treatment techniques due to

Conductive Reverse Electrodialysis for Salinity Gradient Energy

Salinity gradient energy (SGE) can play an important role in the energy transition from fossil-based sources to renewable sources. Its potential is estimated to be around 625 TWh·a-1 corresponding to 3% of global electricity consumption [1]. SGE sources are most abundant in the estuaries where rivers meet seawater. However, it is also available in different forms such as brackish water, brine etc

Biomarker-Based ABC-AF Risk Scores for Personalized Treatment to Reduce Stroke or Death in Atrial Fibrillation : A Registry-Based, Multicenter, Randomized, Controlled Study

BACKGROUND: – The clinical use of risk scores to guide treatment decisions and improve clinical outcomes has rarely been prospectively evaluated. This study aimed to evaluate whether a biomarker-based ABC-AF risk score–guided multidimensional treatment strategy improves long-term outcomes in patients with AF. METHODS: – The multicenter, registry-based, randomized, controlled, open-label study enro

Detection of Brain Tau Pathology in Down Syndrome Using Plasma Biomarkers

Importance: Novel plasma biomarkers, especially phosphorylated tau (p-tau), can detect brain tau aggregates in Alzheimer disease. Objective: To determine which plasma biomarker combinations can accurately detect tau pathological brain changes in Down syndrome (DS). Design, Setting, and Participants: The cross-sectional, multicenter Alzheimer's Biomarker Consortium-Down Syndrome study included adul

Academic Freedom and the role of the University – a project for 2026

The project will run throughout 2026 to foster open, in-depth discussions among colleagues, raising awareness and engagement around issues of academic freedom. GoalsThe project aims to:create spaces for open and in-depth discussions among colleagues about academic freedom, and in so doing raise awareness of, and encourage engagement with, issues of academic freedom and gather the experiences and o

https://www.staff.lu.se/academicfreedom - 2026-05-20

Ulrich Herb

Microsoft PowerPoint - Ulrich Herb Balancing Aspirations and Outcomes A Critical Look at Open Access Policies and Their Evolution.pptx Balancing Aspirations and Outcomes: A Critical Look at Open Access Policies and Their Evolution Turning policy into practice – opportunities and consequences for stakeholders in scholarly communication LundOnline, 22.10.2024 https://dx.doi.org/10.5281/zenodo.139556

https://www.lundonline.lub.lu.se/sites/lundonline.lub.lu.se/files/2024-11/Ulrich%20Herb%20.pdf - 2026-05-20

Rules For PhD Studies At The Faculty Of Medicine 2026 0

Rules for PhD studies at the Faculty of Medicine 2026 Rules for PhD studies FACULTY OF MEDICINE | LUND UNIVERSITY Page 1 of 47 Research Studies Board DECISION Reg. No. STYR 2023/595 Date 2025-12-27 Rules for PhD Studies at the Faculty of Medicine Rules of procedure, regulations, decisions and processes Valid from January 1st, 2019 Last revision December 27th, 2025 All rules are translated from Swe

https://www.intramed.lu.se/en/sites/intramed.lu.se.en/files/2026-01/Rules%20for%20PhD%20studies%20at%20the%20Faculty%20of%20Medicine%202026_0.pdf - 2026-05-20

SIMM29 FINAL 220408

SIMM29 FINAL 220408 1 GRADUATE SCHOOL METHODS COURSES SIMM29 Evaluation Research – Theories and Methods Version 1.0 – March 2022 SPRING 2022 2 1. WELCOME SIMM29 EVALUATION RESEARCH – THEORIES AND METHODS Contact info Graduate School e-mail: master@sam.lu.se Home page: graduateschool.sam.lu.se Facebook: tinyurl.com/LUgradschoolFB Student Union Home page: samvetet.org Lund University Home page: http

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/2022-04/SIMM29%20FINAL%20220408.pdf - 2026-05-20

Master's Programme in Food Systems

Master's Programme in Food Systems Page 1 of 6 PROGRAMME SYLLABUS Master's Programme in Food Systems - Programme code: TALSA - Scope: 120 credits - Cycle: Second - Approved by: Carl Grey - Validity: 2023/2024 - Date of approval: 14 February 2023 In addition to the syllabus, general regulations and information for the Faculty of Engineering apply to this programme. 1 Aim and outcomes 1.1 Aim The ai

https://www.student.lth.se/fileadmin/lth/student/Utbildningsplaner_2023_och_fram/Master_engelska/Master_s_Programme_in_Food_Systems_23-24.pdf - 2026-05-18