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Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recog

Popular Abstract in Swedish Läpp- käk- gomspalt (LKG-spalt) förekommer hos cirka 200 nyfödda barn per år i Sverige. Det finns idag inte belägg för någon specifik faktor som orsakar LKG-spalten. Utan en adekvat habilitering som bl.a. innehåller kirurgi, tandreglering och talbehandling skulle barnen få funktionella och utseendemässiga problem som skulle leda till en försämrad livskvalite. UtvecklinBody dimensions of 2,936 newborns with cleft lip/palate (CLP) were compared with 2,031,140 singleton newborns between 1973 to 1992. The risk of cleft development was found to be associated with intra-uterine growth retardation - the more severe the cleft, the stronger the association. As digital photography is being increasingly applied in clinical medicine, we devised a computer software program

Popular Abstract in Swedish Här studeras ledarskap ur ett ledningsstilsperspektiv, ett modellperspektiv och ett självinsiktsperspektiv. Den rollorienterade modellen beaktar olika ledarbeteenden som formar olika ledningsstilar och olika kommunikationssätt som i sin tur formar olika kommunikationsstilar. Den rollorienterade modellen beskrivs och undersöks med ett instrument som kallas FLIS och som rThe purpose of this study is threefold. Firstly it is to explore a style-oriented model for leadership which has proven to be valid empirically. Secondly the purpose is to study if there are any differences between the way managers view themselves compared to how their co-workers view them. Thirdly, the purpose of the study is to explore if the so called classical two-factor model of leadership, e

BACKGROUND: A key component of achieving universal health coverage is ensuring that all populations have access to quality health care. Examining where gains have occurred or progress has faltered across and within countries is crucial to guiding decisions and strategies for future improvement. We used the Global Burden of Diseases, Injuries, and Risk Factors Study 2016 (GBD 2016) to assess person

Background: The loss of carbon (C) from agricultural soils has been, in part, attributed to tillage, a common practice providing a number of benefits to farmers. The promotion of less intensive tillage practices and no tillage (NT) (the absence of mechanical soil disturbance) aims to mitigate negative impacts on soil quality and to preserve soil organic carbon (SOC). Several reviews and meta-analy

Table of content LUMES - Lund University Master’s Programme in International Environmental Science Perception and Adaptation to Climate Change in Low Altitude Ski Resorts in Austria Author: Supervisor: Christoph Wolfsegger PhD, Stefan Gössling Poscherberg 21 Lund University – Campus Helsingborg 4230 Pregarten Sweden Austria e-mail: stefan.gossling@msn.lu.se e-mail: wolfseggerchrist@hotmail.com Pho

https://www.lumes.lu.se/sites/lumes.lu.se/files/christoph_wolfsegger.pdf - 2026-06-08

LUNDS UNIVERSITET CFE Conference Papers Series No. 6 ISSN: 1654-2185 Printed by M edia-Tryck Lund 2013 ED ITO R S: B A R B A R A TÖ R N Q U IST-PLE W A A N D IN G R ID R A SC H M inne och M anipulation om det kollektiva m innets praktiker N o. 6 MINNE OCH MANIPULATION OM DET KOLLEKTIVA MINNETS PRAKTIKER REDAKTÖRER: BARBARA TÖRNQUIST-PLEWA OCH INGRID RASCH CENTRUM FÖR EUROPAFORSKNING VID LUNDS UNIV

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfecp6.pdf - 2026-06-08

UTKAST 21 mars- Hållbarhetsredovisning LU 2023 Hållbarhet LUNDS UNIVERSITET Innehåll Lunds universitets hållbarhetsstrategi 3 Övergripande målbilder enligt hållbarhetsstrategin 3 1. Utbildning för hållbar utveckling 4 2. Forskning för hållbar utveckling 5 Starka forskningsmiljöer möter vår tids utmaningar 6 3. Samverkan för hållbar utveckling 7 Innovation för en hållbar framtid 8 Hållbarhetsvecka

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2024-06/H%C3%A5llbarhetsredovisning%20LU%202023.pdf - 2026-06-08

Microsoft Word - Abstract_i_Mall_V2_BA_NG_JJ_BA.DOCX ABSTRACT A method is presented aiming at enabling more holis- tic flood risk management efforts by accounting for cascading effects that arise in critical infrastructure and vital societal functions in flooding events. The method is under development but shows promise in guiding national, regional and local risk management efforts in Sweden towa

https://www.cencip.lu.se/sites/cencip.lu.se/files/arvidsson_johansson_guldaker_2018_method_for_cascading_effect_analysis_in_flooding_events.pdf - 2026-06-08

doi:10.1016/j.expneurol.2006.04.022 Retrovirally delivered Islet-1 increases recruitment of Ng2 expressing cells from the postnatal SVZ into the striatum Nina Rogelius a,⁎, Josephine B. Jensen a,b, Cecilia Lundberg a, Malin Parmar a,b,⁎ a Wallenberg Neuroscience Center, Department of Experimental Medical Science, Lund University, BMC A11, SE-221 84 Lund, Sweden b Lund Strategic Center for Stem Cel

https://www.regenerative-neurobiology.lu.se/sites/regenerative-neurobiology.lu.se/files/publication_in_experimental_neurology_0.pdf - 2026-06-08

Dreams & Discoveries LTH / FACULTY OF ENGINEERING / LUND UNIVERSITY Content: A place for dreams and disco veries .............. 3 To benefit the climate .................................... 8 To benefit digitalization .............................. 12 To benefit Industry ....................................... 16 To benefit the built environment ............... 20 To benefit life .................

https://www.lthin.lth.se/sites/lthin.lth.se/files/2025-05/Dreams%20and%20discoveries-compressed.pdf - 2026-06-08

Masterstudenten Ema delar med sig av sina erfarenheter som student i Lund, vad som fick henne att ansöka till masterprogrammet, flytten till Lund, hur en typisk studievecka ser ut, vad hon tycker om sina studier och vilka planer hon har för framtiden.Master's student Ema shares her experiences as a student in Lund: what made her apply for the master's programme, moving to Lund, what a typical study week looks like, what she thinks about her studies, and her plans for the future.

Samuel Rubenson tilldelas Anders Nygrenpriset 2026 Samuel Rubenson tilldelas Anders Nygrenpriset 2026 Av Martin Degrell - Publicerad den 12 februari 2026 Samuel Rubenson när han diskuterar digitala verktyg med munkarna i Makariosklostret i Egypten. Foto: Hugo Lundhaug Teologiska fakulteten vid Lunds universitet har beslutat att tilldela professor emeritus Samuel Rubenson Anders Nygrenpriset för år

https://www.ctr.lu.se/article/samuel-rudbenson-tilldelas-anders-nygrenpriset-2026/ - 2026-06-08

Checklist for Teachers at the Department of Philosophy Director of Study: David Alm Program Administrator: Anna Östberg Academic Advisor (Philosophy): Ylva von Gerber Academic Advisor (Cognitive Science): Eva Sjöstrand Exam administration: tentorochresultat@fil.lu.se Before You Start Teaching The Course Web Page All of the department’s courses have a webpage at www.fil.lu.se. (You can find it unde

https://www.fil.lu.se/fileadmin/user_upload/fil/dokument/pdf/Checklist_for_Teachers_at_the_Department_of_Philosophy_-_2025.pdf - 2026-06-06

Staff | Department of Design Sciences Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identifiab

https://www.design.lth.se/english/the-department/staff/ - 2026-06-06

Funding for interdisciplinary research: How? Where? When? With Whom? | The joint faculties of humanities and theology 9 Jun Funding for interdisciplinary research: How? Where? When? With Whom? 9 June 2026 13:15 to 15:15 Workshop Finding funding against the clock? Photo: Pixabay Pufendorf Institute for Advanced Studies is associated with interdisciplinary research - and with good reason. But we don

https://www.ht.lu.se/en/the-faculties/whats-on/calendar/event/funding-interdisciplinary-research-how-where-when-whom-0/ - 2026-06-06

Children & youth training - Have fun together - Gerdahallen MoreMenu_white Group 3 Our services Schedule/Book English Sv Become a member Login MoreMenu_white Group 3 Our services Schedule/Book English Sv Menu Sv Offer Our facilities Lund Schedule/Book Corporation About us Contact Lund Lund The Foundation for Exercise Activities at Lund University Helgonavägen 8 SE-223 62 LUND 010-722 21 00 kundser

https://gerdahallen.com/en/children-and-youth-training/ - 2026-06-06

Archive | LTH, Faculty of Engineering Skip to main content We use cookies and other tracking technologies to improve the user experience on our website, to show you personalised content and targeted ads, and to analyse our website traffic. Cookie Policy . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store an

https://www.lth.se/english/about-lth/management-and-organisation/deans-blog/archive/ - 2026-06-07

Programme | Centre for Mathematical Sciences Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally ide

https://www.maths.lu.se/english/research/seminars/hypoellipticity-in-lund-2025/programme/ - 2026-06-06