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Institutet fusioner är en typ av sammanslagningar av företag. Den här uppsatsen tar sikte på den typen av sammanslagningar som definieras som fusioner enligt svensk inkomstskatterätt. Fusioner är enligt Inkomstskattelag (1999:1229) IL ombildningar där samtliga tillgångar och skulder och andra förpliktelser hos ett företag ska tas över av ett annat företag och det överlåtande företaget ska upplösasThe institute of mergers is a certain way of restructuring companies. This thesis aims to discuss mergers that are captured by the State Income Tax Act (SITA). Mergers are according to SITA restructurings, where all assets and liabilities and other obligations, belonging to one company are being transferred to another company and the transferring company is dissolved without liquidation. The frame

In order to understand and manipulate biological function at the molecular level, access to high-resolution structures of biological macromolecules is essential, as structure is intimately linked to function. The two main experimental techniques that can achieve atomic, or near-atomic, resolution are crystallography and electron microscopy. Unfortunately, the experimental data alone is typically n

Context. The Large and Small Magellanic Clouds (LMC and SMC, respectively) are the brightest satellites of the Milky Way (MW), and for the last thousand million years they have been interacting with one another. As observations only provide a static picture of the entire process, numerical simulations are used to interpret the present-day observational properties of these kinds of systems, and mos

All over the world there is a shortage of adequate, affordable housing that enables social integration and sustainability. Many individuals and households have access to housing but live in different kinds of involuntary isolation with respect to age, gender, income, culture and ethnic background. There is a lack of housing forms that can contribute to solving these societal challenges through dif

I ljuset av den gröna omställningen, som följer av den europeiska gröna given, har den svenska miljöbalken (1998:808) blivit kritiserad för att tillhandahålla långdragna tillståndsprocesser. I betänkandet SOU 2022:33 har Miljöprövningsutredningen, i linje med kritiken, gett förslag på ändringar och åtgärder för att uppnå en mer effektiv miljöprövning. Bland annat föreslog utredningen att det ska u

Brevmall Konstnär l iga fakulteten i Malmö Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students at the Lund University Faculty of Fine and Performing Arts. The Faculty of Fine and Performing Arts is responsible for the formal decisions, quality assurance and support in the process. For details, please

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_at_the_faculty.pdf - 2026-05-18

Brevmall Konstnär l iga fakulteten i Malmö Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students at the Lund University Faculty of Fine and Performing Arts. The Faculty of Fine and Performing Arts is responsible for the formal decisions, quality assurance and support in the process. For details, please

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_at_the_faculty_2016.pdf - 2026-05-18

An Environmental Evaluation of Landfill Systems Case Study from Two Landfills in South Sweden Kuang -Ling Hsiao Supervisor Torleif Bramryd Thesis for the fulfilment of the Master of Science in Environmental Science Lund, Sweden, November 2001 ABSTRACT With the increasing environmental cancerns, the demand of waste management is switching from a problem solution to an integrated system of technical

https://www.lumes.lu.se/sites/lumes.lu.se/files/hsiao_kuang-ling.pdf - 2026-05-18

Call for abstracts: Call for Abstracts Climate Change Related Mobility in the Nordic Region: Internal and International Dimensions The interdisciplinary Nordic Network on Climate Displacement and Mobility welcomes abstracts for its second workshop “Climate Related Mobility in the Nordic Region: Internal and International Dimensions” to be held 8-9 December 2022 at the Raoul Wallenberg Institute of

https://rwi.lu.se/wp-content/uploads/2022/08/Call-for-abstracts-2022-workshop.pdf - 2026-05-16

Nyhetsbrev från Akademikerföreningen Sveriges Ingenjörer vid Siemens Energy AB Kontakt: asi.se@siemens-energy.com Redaktörer: SvE, CH Nr: 06 2023-09-18 Revisionsutfall Årets lönerevision är nu sammanställd för ASI. I det bifogade underlaget presenteras ett histogram som visar hur revisionsutrymmet är fördelat. Medianlöneökningen för dom som ingår i revisionen hamnar på 2351:- vilket motsvarar en m

https://www.saco.se/globalassets/lokala-akademikerforeningar/privat/siemens-energy-ab/nyhetsbrev/asi-nyhetsbrev-0623.pdf - 2026-05-17

Mountains provide a variety of ecosystem services, such as drinking water, which sustains not only mountain communities but also people living further downstream. While climate change threatens most ecosystems, its negative impacts are up to three times greater in high altitudes. As well as changing the water cycle this further accelerates climate change. Although they contribute comparably little

People’s ability to learn holds a promise for sustainability as learning is seen to enable change; yet, the prevalence of norms and values in society that reinforce unsustainability may severely challenge this process. The debate on what role learning can play is centered around the question whether people can learn from others and if so, how to enhance it. More precisely, who has to learn what fr

Ekologisk kompensation och habitatbanker i kommunalt planarbete När exploateringar sker eller markanvändningen av ett område förändras kan vårt naturkapital påverkas negativt. Naturkapitalet är jordens samlade tillgångar och tjänster som vi människor bygger upp vårt samhälle på. Naturkapitalet består av bland annat den arter och naturtyper, ekosystemtjänster och upplevelsevärden kopplade till natBiodiversity offsets and habitat banking in municipal planning Biodiversity offsetting is used to prevent loss of natural capital in connection with new developments. Biodiversity offsetting, which is based on the polluter pay-principle, means that those who cause loss or damage to nature values such as species, habitats or ecosystem services should make up for it by creating or ensuring correspo

Vissa hävdar att i dagens digitala samhälle är personuppgifter den mest eftertraktade råvaran, på samma sätt som oljan var för 100 år sedan. Det nu gällande dataskyddsdirektivet som har införlivats genom PUL i Sverige anses inte längre uppnå den skyddsnivå som krävs för att skydda personuppgifter och samtidigt följa med i det innovativa samhället. Den 25 maj 2018 införs istället den nya dataskyddsSome claim that in today's digital society personal data is the most sought-after commodity, just like oil was 100 years ago. The current regulations available for the purpose of protecting peoples’ data is no longer considered enough to protect peoples’ personal integrity. On 25 May 2018, the new General data protection regulation will be introduced with the aim of creating a strong and coher

Functional food (FF) is a relatively new sector in the food industry. FF are products that have an added nutritional value for consumers that is communicated through nutritional and health claims, and act as preventive agents of chronic diseases. Innovation of new FF products has grown to become an important impact in research towards preventing welfare diseases. The rate of innovation in this fie

Sammanfattning Modern teknologi har medfört helt nya möjligheter för museum att nå ut till en global marknad. Museum har tagit sig an omfattande digitaliseringsprojekt och lanserar numera sina konstkollektioner online. Digitaliseringen omfattar även konstverk som tillhör public domain, vilket betyder att vem som helst är tillåten att mångfaldiga och sprida verken. Problematik uppstår när museum häSummary Modern technology offer entirely new possibilities for museums to reach out on a global market. Museums have undertaken far-reaching mass digitisation projects of their art collections and have established online collections. The digitisation comprises both copyrighted and public domain works of art. Public domain works of art are free for everyone to distribute and reproduce. Problems ari

Background Sub-Sahara Africa has seen tremendous economic growth the last years. Between 2001-2011 six of the world’s fastest growing economies were in Sub-Sahara Africa. This makes the region a very attractive market for firms and investors interested in growing their business. Purpose: The purpose of this thesis is to identify the key factors that affect growth for firms that are active or plann

In recent years, women entrepreneurship has received much attention from both economic policy-makers and entrepreneurship researchers - women entrepreneurs are considered important for inno-vation and thus economic development. This is manifested in an increasing interest in, and a prolif-eration of writings on, the topic. A number of studies undertaken in recent years to investigate women entrepr

Background Technological advancements over the last decades have resulted in an increased degree of digitalisation within as well as in between companies around the world. As a result, requirements on companies in general are growing and global competition is steadily increasing. One area for which this is highly relevant, and for which there is still a lot of potential for improvement, is industr