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This paper compares general measures against tax avoidance and the design of general anti-avoidance rules (GAARs) in Denmark, Finland, Norway, and Sweden. It focuses on aspects such as tax benefits, tax purposes, economic substance, and breaches of legislative purpose. The paper also examines potential compliance issues between national GAARs, tax treaties, and the European Union’s Anti-Tax Avoida

BACKGROUND: Discrimination may further impede access to medical care for individuals in socially disadvantaged positions. Sociodemographic information and perceived discrimination intersect and define multiple contexts or strata that condition the risk of refraining from seeking physician's care. By applying analysis of individual heterogeneity and discriminatory accuracy (AIHDA) we aimed to impro

A search for leptoquark pair production decaying into te-t¯e+ or tμ-t¯μ+ in final states with multiple leptons is presented. The search is based on a dataset of pp collisions at s=13TeV recorded with the ATLAS detector during Run 2 of the Large Hadron Collider, corresponding to an integrated luminosity of 139 fb-1. Four signal regions, with the requirement of at least three light leptons (electron

Bakgrund Långvarig behandling med opioida läkemedel, här definierat som> 3 månader, på indikation långvarig icke-malign smärta är vanligt förekommande i smärtvården. Vid undersökningar i Lund och Linköping har noterats att ungefär en tredjedel av populationen vid smärtklinikerna exponeras för opioidbehandling, trots avsaknad av evidens och samtidigt väl kända risker med behandlingen. Nedtrappning

We experimentally investigate the degree to which redistribution, the act of taking money from some individuals and giving it to others, affects social capital in groups. We measure social capital as the degree to which group members exhibit cooperativeness, trust and trustworthiness toward one another. Our experiment involves several rounds of real-effort production, in which we vary the degree t

Under rådande Covid-19 pandemi har lungan kommit i nytt fokus då vissa som insjuknar ser ut att få bestående förändringar på lungvävnaden. Förändringar som potentiellt kan utvecklas till lungfibros. I Gunilla Westergren-Thorssons forskargrupp inom lungbiologi vid Lunds universitet, arbetar ett 20-tal cellbiologer, kemister, ingenjörer och läkare med att i detalj studera lungvävnadens mikromiljö oc

Redogörelse för professor Johan Jacob Döbelius försök att inrätta ett under studietiden fritt studentboende (kollegium) satt i relation till Lunds universitets dåvarande övriga stipendieväsende.

Clusters of topologically connected calorimeter cells around cells with large absolute signal-to-noise ratio (topo-clusters) are the basis for calorimeter signal reconstruction in the ATLAS experiment. Topological cell clustering has proven performant in LHC Runs 1 and 2. It is, however, susceptible to out-of-time pile-up of signals from soft collisions outside the 25 ns proton-bunch-crossing wind

A long-standing question in evolutionary biology is how historical biogeographic processes have shaped the current diversity of organisms, especially for highly diverse groups. We study the diversification dynamics and biogeographic processes of one of the most diverse families of Lepidoptera, Geometridae, with over 24,000 described species and a worldwide distribution. Despite the cosmopolitan di

Biografisk skiss rörande den av allt att döma förste lundastudenten av delvis utomeuropeisk härkomst, Hans Wilhelm Lindstedt (c:a 1759-?) med anledning av 250-årsminnet av hans inskrivning.

Froth flotation is a common unit operation used in mineral processing. It serves to separate valuable mineral particles from worthless gangue particles in finely ground ores. The valuable mineral particles are hydrophobic and attach to bubbles of air injected into the pulp. This creates bubble-particle aggregates that rise to the top of the flotation column where they accumulate to a froth or foam

A Slow Sand Filter (SSF) consists of biofilm attached to saturated packed sand with supernatant water on top, through which water flows by gravity. SSFs are used in the production of drinking water to improve water quality and remove pathogens, and, as they use biological filtration via the microbes present in the biofilm, they are simple and cheap to construct. A drawback of SSFs is that the diff

Narrativ medicin och medicinsk humaniora är två närliggande akademiska fält som båda på olika sätt möjliggör interdisciplinära möten mellan medicin och humanvetenskaperna, och som är på framväxt sedan ett par decennier både internationellt och i Sverige. De två fälten har olika fokus, men också många överlappande intressen. I den här artikeln tecknas konturerna av medicinsk humaniora och narrativ

Intersectional multilevel analysis of individual heterogeneity and discriminatory accuracy (I-MAIHDA) is an innovative approach for investigating inequalities, including intersectional inequalities in health, disease, psychosocial, socioeconomic, and other outcomes. I-MAIHDA and related MAIHDA approaches have conceptual and methodological advantages over conventional single-level regression analys