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De särskilda reglerna för beskattning av utdelning och kapitalvinst på kvalifi-cerade andelar, även känt som 3:12-regelverket har sedan dess införande an-setts vara en särskilt komplex beståndsdel av svensk skattelagstiftning. I syfte att förenkla och förbättra dessa regler för delägare av kvalificerade andelar presenterade ”Kommittén om förenklad beskattning av ägare till fåmansföre-tag” betänkanThe special rules for the taxation of dividends and capital gains on qualified shares, also known as the 3:12-framework have since its introduction been regarded as a particularly complex area of Swedish tax legislation. With the aim to both simplify and improve the regulatory framework for shareholders of qualified shares, ”Kommittén om förenklad beskattning av ägare till få-mansföretag” presente

AbstractThis research aims to investigate and compare how computers work on five different workstation setups of multiple or large screens and viewing distances (27-inch and 49-inch at 70 or 90 cm viewing distance) affect muscular load in neck/shoulders, working postures, and perceived exertions of non-presbyopic participants. The electrical activity in the trapezius shoulder and trapezius neck muThis research aims to investigate and compare how computers work on five different workstation setups of multiple or large screens and viewing distances (27-inch and 49-inch at 70 or 90 cm viewing distance) affect muscular load in neck/shoulders, working postures, and perceived exertions of non-presbyopic participants. The electrical activity in the trapezius shoulder and trapezius neck muscles, a

This study explores how scientists navigate research topic transitions during their early-career training and examines its impact on the production of novel knowledge. Drawing on survey data of 270 mid-career scientists in life sciences, we investigate their time investment in topics during early career stages (i.e. during PhD and postdoc training) and trace their research output for 15 years afte

Studies have shown positive health outcomes from shared reading (SR) for various patient groups. In this article, we explore whether this applies to doctors as well by studying the dynamics of SR sessions and a subsequent participant focus group. Four SR sessions, with one short story and one or two poems each, were held with medical interns working at Skåne University Hospital, Sweden. A reflexiv

With the projected increase in the number of hydrogen-fueled trucks, it can be expected that it will become more common for such vehicles to be involved in road collisions. Even if hydrogen vehicles are designed with a quick-closing valve on tanks in accordance with UN/ECE R134, a small volume of hydrogen will be contained downstream of this valve and in the fuel-cell recirculation system and ther

There is an increasing focus on the importance of reducing red meat consumption for environmental as well as health reasons. In this study, we have assessed how consumers' choice of protein source in a meal could be affected by two nudging tools. The first nudge consisted of serving a plant-based steak as the default option instead of beef, alongside placing the plant-based steak at the top of the

Purpose: To avoid over-treatment of prostate cancer patients following screening for elevated prostate-specific antigen levels, keeping patients on active surveillance has been suggested as an alternative to radical treatment. This means recurring visits for patients with low-grade cancer to monitor progression. Our aim was to develop an artificial intelligence-based model that can identify high-r

Podcastformatet som arena för politiserad maskulinitet, författad av Jens Kraemer, Alexander Holm & Jeppe Truedsson, är skriven inom ämnet Medie- och kommunikationsvetenskap vid Institutionen för kommunikation, Lunds universitet. Studien undersöker hur idéer om maskulinitet och antifeminism, med grund i den digitala manosfären, kommer till uttryck och ges politisk betydelse i samtida digital m

The COVID-19 pandemic and the policies introduced to curb its spread exacerbated the vulnerabilities experienced by people with disabilities. Facing laws limiting gatherings and policies closing down services and banning visitors from care and service homes, care providers found themselves needing to find new and alternative ways to engage with and support care users. Seeking to provide adequate cThe COVID-19 pandemic and the policies introduced to curb its spread exacerbated the vulnerabilities experienced by people with disabilities. Facing laws limiting gatherings and policies closing down services and banning visitors from care and service homes, care providers found themselves needing to find new and alternative ways to engage with and support care users. Seeking to provide adequate c

Förekomst av farliga ämnen i byggnader medför betydande osäkerheter i projektplanering och budgetuppskattning och innebär hälso och säkerhetsrisk för de boende och för arbetstagare som är involverade i renoverings- och rivningsaktiviteter. Det är praxis inom svenska byggprojekt att avsätta ungefär 15% av budgeten för att hantera oväntade risker av farliga ämnen och oförutsedda händelser. De faktis

Background: Escherichia coli, the most common bacterium causing urinary tract infections (UTIs), is increasinglyreported as resistant to multiple antibiotics. Swedish surveillance data from hospital and primary health care(PHC) report a 17%–19% prevalence of resistance to ciprofloxacin in E. coli from urine cultures in men over20 years of age. Surveillance data may include nosocomial infections. HBackground: Escherichia coli, the most common bacterium causing urinary tract infections (UTIs), is increasingly reported as resistant to multiple antibiotics. Swedish surveillance data from hospital and primary health care (PHC) report a 17%-19% prevalence of resistance to ciprofloxacin in E. coli from urine cultures in men over 20 years of age. Surveillance data may include nosocomial infections

Centrum för handelsforskning vid Lunds universitet VERKSAMHETSBERÄTTELSE | 2022 2 VERKSAMHETSBERÄTTELSE CENTRUM FÖR HANDELSFORSKNING 2022 3 VERKSAMHETSBERÄTTELSE CENTRUM FÖR HANDELSFORSKNING 2022 Inledning Centrum för handelsforskning – 2022 det nionde året Ni har nu i handen eller i mobilen/datorn den nionde uppla- gan av Centrum för handelsforskning vid Lunds universitets årsrapport. Det betyder

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/verksamhetsberattelse-2022.pdf - 2026-05-28

This thesis consists of six articles on three different subjects in the area of complex analysis, operator theory and harmonic analysis. Part I - "The Shift Operator on Spaces of Vector-valued Analytic Functions" consists of three closely connected articles that investigate certain operators in the Cowen-Douglas class with spectrum D - the unit disc, or equivalently, the shift operator M_z

A key question for evidence-based medicine (EBM) is how best to model the way in which EBM should “[integrate] individual clinical expertise and the best external evidence” (Sackett et al. 1996). We argue that the formulations and models available in the literature today are modest variations on a common theme and face very similar problems. For example, both the early and updated models of eviden

Handbok för IT-systemägare och IT-systemförvaltare vid LU feb 22 Handbok i systemförvaltning FÖR IT-SYSTEMÄGARE OCH IT-SYSTEMFÖRVALTARE | 2022-02-04 BIRGITTA LASTOW 1 Handbok för IT-systemägare och IT-systemförvaltare vid LU Versionshistorik 0.1 2021-08-06 Första utkast 1.0 2022-02-04 Första version efter kommentarer Arbetsgrupp: • Karin Ekborg-Persson • John Westerlund • Birgitta Lastow • Karl Ag

https://www.staff.lu.se/sites/staff.lu.se/files/2022-02/Handbok%20f%C3%B6r%20IT-system%C3%A4gare%20och%20IT-systemf%C3%B6rvaltare%20vid%20LU%20feb%2022_0.pdf - 2026-05-28

Avsikten med detta projekt har varit att utveckla väl fungerande rutiner för PIXE-analys av biologiska prov med anknytning till exponering i arbetsmiljösituationer. Kravet på metoderna är att de tillvaratar PIXE-metodens fördelar (multielementanalys, små prov, snabb analys, låga detektionsgränser) och samtidigt förändrar eller förstör så lite som möjligt av den information som finns i de ursprungl

Det här kapitlet redovisar resultat från den enkätstudie om tillit i det digitala samhället som genomfördes i DigiTrustprojektet i januari, 2014. Den internetbaserade enkätstudien innehöll 1118 svenska respondenter med en jämn fördelning avseende kön och ålder. Enkäten omfattade ca 35 frågor som i huvudsak kunde sorteras under någon av följande fem kategorier: 1) Övervakning, 2) Bank 3) Hälsa, 4)

Del 1, "Skandinaviske engagementer 1945–1967": I et internationalt avantgardelogisk perspektiv kan man betragte det tyvende århundredes kultur i forhold til to klynger af “begivenheder”, en klassisk heroisk (høj)modernisme i kunstarterne fra begyndelsen af århundredet og en begyndende postmodernisme i både kunst og teori fra ca. 1970, der begge først blev navngivet og kortlagt senere. Den nordisk