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Problematiken kring räntesnurror uppmärksammades första gången på 1990-talet i det så kallade Mobil-Oilfallet. Vid denna tid var begreppet räntesnurror ännu inte myntat och Skatteverket hade inte insett att skatteplaneringsförfarandet kunde komma att årligen undandra staten flera miljarder kronor i skattepengar. Problemet låg i den obegränsade ränteavdragsrätten i 16 kap. 1 § IL som gjorde att konThe problem of interest turbines (Swedish: räntesnurror) was first recognized in the 1990s in the so-called Mobile Oil case. At this time, the concept of interest turbines was not yet coined and the Swedish Tax Authority had not realized that this kind of tax planning procedure could cost the state several billion crowns in tax money. The problem consisted in the unlimited interest deduction in ch

Varför gör vissa bakterier oss sjuka men inte andra? Hur kommer det sig att vissa bakterier lyckas överleva och infektera särskilda delar av kroppen men väldigt sällan andra? Bakterier och människor har evolverat länge tillsammans och har därmed lyckats utveckla specifika angrepps och försvarsmekanismer mot varandra. Det är känt sedan tidigare att några bakterier uttrycker proteiner med förmågan Bacteria and humans have co-evolved since their common existence. They have thereby developed very specific defence and target mechanisms against one another. Understanding the complex biomolecular processes behind these interactions can be of great use for developing treatments against bacterial diseases. The aim of this thesis project was to verify, and introduce a model for understanding, the i

Many modern office buildings have highly glazed facades. Their energy efficiency and indoor climate is, however, being questioned. Therefore more and more of these buildings are being built with double skin facades, which can provide: a thermal buffer zone, energy savings, wind protection with open windows, fire protection, aesthetics, solar preheating of ventilation air, sound protection, polluta

We investigate four different methods for background estimation in calcium imaging of the insect brain and evaluate their performance on six data sets consisting of data recorded from two sites in two species of moths. The calcium fluorescence decay curve outside the potential response is estimated using either a low-pass filter or constant, linear or polynomial regression, and is subsequently use

Microsoft Word - Lunds universitets exportkontrollprogram_STYR2020_2073_tillg Sida 1 av 22 Rektor BESLUT Diarienummer STYR 2020/2073 Datum 2021-10-21 Lunds universitets exportkontrollprogram – efterlevnadsprogram för produkter med dubbla användningsområden Fastställt av rektor 2021-10-21. Postadress Box 117 Besöksadress Sandgatan 5 Telefon 046-222 69 29, 046-222 00 00 E-post robert.collin@bygg.lu.

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2021-12/Lunds-universitets-exportkontrollprogram-efterlevnadsprogram-for-produkter-med-dubbla-anvandningsomraden.pdf - 2026-05-03

Climate change and human impact play a huge role in the sustainability and development of ecosystems and the services they offer to societies over temporal and spatial scales. Fossil pollen-based estimates provide unique information on past land cover change, but to date there are not many methods able to create spatially continuous maps and have a fine scale of land cover changes inferred from po

Background: Chronic obstructive pulmonary disease (COPD) is a severe condition affecting millions worldwide, leading to numerous annual deaths. The absence of significant symptoms in its early stages promotes high underdiagnosis rates for the affected people. Besides pulmonary function failure, another harmful problem of COPD is the systemic effects, e.g., heart failure or voice distortion. Howeve

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Dir

JUNI 2012 Nyhetsbrev från stiftelsen Forska Lund - Insamlingsstiftelsen för forskning och utbildning inom Lunds universitet Tack för alla bidrag Ett stort tack för alla fantastiska bidrag som vi har fått in till forskningen vid Lunds universitet via stiftelsen Forska Lund. I skrivandets stund är det 80 000 kronor fördelat på 58 gåvor under 2012. Väldigt få kan på egen hand åstadkomma stora skillna

https://www.lu.se/sites/www.lu.se/files/nyhetsbrev_juni_2012.pdf - 2026-05-03

We propose that CDCL SAT solver heuristics such as restarts and clause database management can be analysed by studying the resolution proofs produced by the solvers, and by trimming these proofs to extract the clauses actually used to reach the final conclusion. We find that for non-adaptive Luby restarts higher frequency makes both untrimmed and trimmed proofs smaller, while adaptive restarts bas

In this article, we propose a novel solution to detect multiple targets using a distributed multiple-input multiple-output (MIMO) radar under the so-called 'defocused transmit-defocused receive' operating mode. The proposed method employs a grid-based data matching algorithm, aiming to associate the target responses to potential target locations, solving the resulting data puzzle that evaluates th

Firekite is a synchronous stream cipher using a pseudo-random number generator (PRNG) whose security is conjectured to rely on the hardness of the Learning Parity with Noise (LPN) problem. It is one of a few LPN-based symmetric encryption schemes, and it can be very efficiently implemented on a low-end SoC FPGA. The designers, Bogos, Korolija, Locher and Vaudenay, demonstrated appealing properties

Now more than ever, optimizing resource allocation in cloud computing is becoming more critical due to the growth of cloud computing consumers and meeting the computing demands of modern technology. Cloud infrastructures typically consist of heterogeneous servers, hosting multiple virtual machines with potentially different specifications, and volatile resource usage. This makes the resource alloc

Out-of-distribution (OOD) detection is a crucial step in ensuring robustness and trustworthiness for deep learning (DL) models. This is particularly important for classification tasks in medical applications. Previous work has shown that point-of-care ultrasound (POCUS) imaging combined with a DL classification network could improve access to early breast cancer diagnosis. In this work, we investi

In contrast to sparse keypoints, a handful of line segments can concisely encode the high-level scene layout, as they often delineate the main structural elements. In addition to offering strong geometric cues, they are also omnipresent in urban landscapes and indoor scenes. Despite their apparent advantages, current line-based reconstruction methods are far behind their point-based counterparts.

The fast-increasing demand and relatively slow growth of infrastructure capacity are providing a strong motivation for research in real-time urban traffic controls that make the best use of novel sensing in order to increase efficiency and resilience of the transportation system. In our contribution, we focus on a class of dynamic feedback traffic signal control policies that are based on a genera

Several strategic interactions over social networks display both negative and positive externalities at the same time. E.g., participation to a social media website with limited resources is more appealing the more of your friends participate, while a large total number of participants may slow down the website (because of congestion effects) thus making it less appealing. Similarly, while there a

Lately, evidence for early-Holocene emerging sedentism has been suggested among foragers in Northern Europe. The core of this suggested sedentism lies in the increasing dependency on large-scale fishing and mass consumption of fish and a territorial behaviour associated with access to the best fishing locations. This territoriality might also be associated with increasing numbers of people settlin

Cloud computing has emerged as an inexpensive and powerful computing paradigm, to the point that now even applications with hard deadlines are executed in the cloud. It may happen, due to unexpected events, that an application becomes popular and receives a lot of attention and client requests in a short period of time. Provisioning computing capacity for such applications is quite a difficult tas