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Sverige tillämpar ett formellt arbetsgivarsynsätt avseende 183-dagarsregeln. Bestämmelsen återfinns i lagen (1991:586) om särskild inkomstskatt för utomlands bosatta, SINK. Där stadgas att utomlands bosatta personers ersättning ska undantas från beskattning om särskilda rekvisit är uppfyllda. Personen ska vistas färre än 183 dagar i Sverige och ersättningen betalas ut från en utländsk arbetsgivareSweden is one of few countries that apply a legal employer’s view when applying the 183-day rule. The Swedish 183-day rule is contained in the Income Tax Act (1991:586) for foreign residents, and states that foreign nationals shall be exempted from taxation if the requisition is fulfilled. The provision is implicated in the light of the 183-day rule in the OECD Model Tax Convention. The 183-day ru

I framställningen analyseras de straffrättsliga övervägandena i slutbetänkandet av Utredningen om självkörande fordon på väg (SOU 2018:16) ur ett brottsofferperspektiv. Brottsofferperspektivet grundar sig i viktimologisk forskning som framhåller upprättelse som ett centralt behov hos skadade individer. Brottsofferbegreppet centreras, till skillnad från överträdelser av brottsbestämmelser, kring skThis study analyses the considerations, regarding criminal culpability, of the Committee on autonomous vehicles (SOU 2018:16) from a victim’s perspective. The victim’s perspective is based on victimological research presenting redress as a clear need of victims of harm. The definition of a victim is, in this thesis, centred around the harm of an individual injured or killed by an autonomous vehicl

This master's thesis aims to investigate how libraries can continue the work for LGBTQ-inclusion after they have acquired a certification from the RFSL, including how the certification affects librarians and the library, and if that work accommodates what young people from the LGBTQ(AI)-community wants and needs from the library. The material is guided from both qualitative interviews with fiv

Vatten är en livsnödvändig resurs såväl för människor som för miljön. Globalt är vattenresurser under ökad belastning vilket resulterar i vattenbrist lokalt. Skillnaden mellan ökande vattenbehov och den naturliga gränsen för tillgången av sötvatten utmanar myndigheterna att hitta lösningar som uppfyller samhälleliga och ekonomiska intressen utan att äventyra miljöinverkan. Vattenproduktion, flöde Water is an essential resource for humans as well as the environment and water resources globally are under increasing pressure resulting in local conditions of water scarcity. The tension between increasing water demands and the natural limit to freshwater supply challenges authorities to find solutions that fulfil societal demands and economic purposes without compromising environmental integrit

Nordic and Andean countries started their economic modernisation in the same way: with export of raw natural resources. Later on, Norway and Sweden became rich, while Bolivia, Chile and Peru followed a quite different path. What made them diverge from the common road? Different fiscal policies may be one of the reasons, new research from Lund University suggests. In the mid-19th century, Norway ex

https://www.lusem.lu.se/article/resource-curse-new-light-research-findings-fiscal-policy-andean-and-nordic-countries - 2026-05-27

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

Packaging design is a powerful vehicle for making our lives friendlier, our planet greener and our businesses richer. It is an essential link between the producer and the customer, where it contributes to the positioning and presentation of a product; and on many occasions, the use of the product after purchase. What is missing is a compass that can guide practitioners in the right direction. ThisThis book is about packaging design for sustainable development, the kind of design that can make our lives friendlier, our planet greener and our businesses richer. It is necessary and obvious that we need to move towards a more sustainable society, as we see more pollution in our oceans, more waste in our streets, more landfills and the tremendous waste of essential resources such as food on our

Popular Abstract in Swedish Styrelsen har under de senaste åren lyfts fram som en potentiell resurs som kan bidra till utvecklingskraft och förbättrad lönsamhet i små- och medelstora företag (SMF). Litteratur och forskning kring styrelsearbete behandlar dock främst stora publika företag där behovet av att begränsa företagsledningens handlingsutrymme lyfts fram. Den teoretiska kunskapen kring hur s

This thesis is a result of a Minor field study, which was carried out in Costa Rica during two months between March 25th and May 27th in 2014. The field study was financed by a scholarship from SIDA (The Swedish international development cooperation Agency). The purpose of the study was to investigate how the significantly rapid growing ICT- development in Costa Rica between 2010-2015 has changed

The first round of application for autumn semester accommodation has now closed. LU Accommodation will verify all applications, and then start sending out offers. Offers are projected to be sent out within two weeks. On 23rd May, the application for the first round of available housing for Autumn 2024 was closed. In the next step of the process, the following will happen:LU Accommodation will veri

https://www.luaccommodation.lu.se/article/autumn-application-closed-what-happens-now - 2026-05-27

This article is over 5 years old, and the information may therefore be outdated. Threats and hate speech from outside are certainly very trying. But could they be even worse when they come from within the organisation? What if you barely dare to go to work because you get threatened – or you are not even allowed in to work because you are accused of threatening someone else? The vice dean of the F

https://www.staff.lu.se/article/its-hard-deal-threats-within-ranks - 2026-05-27

This doctoral thesis is a psychoanalytic interpretation of the novels of the Peruvian author Mario Vargas Llosa, and it explores these novels from three different perspectives, here called readings. The first perspective focuses on the literary techniques and the importance these may have for the interpretation of the content of the novels. This first reading includes a summary of the reception of

Den miljöpolitiska debatten är idag högaktuell. För att förhindra fortsatta negativa klimat- och miljöförändringar krävs en omställning i vårt samhälle, bland annat hos verksamheter med betydande miljöpåverkan. Ett viktigt styrmedel för en sådan omställning är miljöbalken. Enligt miljöbalken krävs tillstånd för att bedriva miljöfarlig verksamhet. Tillståndsprövningen utgör ett viktigt kontrollförfThe environmental policy debate is now highly topical. In order to prevent further negative climate and environmental changes, a transition in our society is required, including activities with significant environmental impacts. An important instrument for such a conversion is the Swedish Environmental Code (miljöbalken). According to the Environmental Code, a permit is required to carry out envir

The Added Value of the New Swedish NHRI - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of

https://rwi.lu.se/blog/the-added-value-of-the-new-swedish-nhri/ - 2026-05-28

The Added Value of the New Swedish NHRI: Lindblom’s Five C’s - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Ou

https://rwi.lu.se/news/the-added-value-of-the-new-swedish-nhri-lindbloms-five-cs/ - 2026-05-29

Around the world, coastal communities are exposed to the impacts of climate change, for example sea level rise and coastal erosion. But local governments are often politically and economically constrained in their abilities to implement timely and needed adaptation measures. These constraints can restrict adaptation options to practices that are too little and too late, or even result in measures

https://www.lucsus.lu.se/article/impact-story-connecting-theory-and-practice-overcome-barriers-adaptation - 2026-05-27

This article is over 5 years old, and the information may therefore be outdated. Why does Lund University manage farms in Skåne? It’s a matter of tradition. From 1666 and for a long time afterwards the entire University was funded by the farms that dowager queen Hedvig Eleonora donated – known as “akademiska hemman” – the academic homesteads. These are still managed by the University and the curre

https://www.staff.lu.se/article/farms-valuable-heritage-university - 2026-05-27