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För komplicerat för sitt eget bästa? - En studie av den utvidgade fåmansföretagsdefinitionen utifrån den skatterättsliga legalitetsprincipen.

Den komplicerade utvidgade fåmansföretagsdefinitionen i 57 kap. 3 § har under 2018 ändrats för första gången sedan 2002. Lagändringen skedde till följd av HFD 2017 ref. 1 och sätter den senaste punkten för den följetongen som varit den utvidgade fåmansföretagsdefintionen sedan 1990. Den utvidgade fåmansföretagsdefintionen medför att större delägarstyrda bolag där verksamheten bedrivs gemensamt t

Future role of local news : Strategies & conditions for local news

One of the main issues in context of the severe economical changes on the local media market and the measures the media companies are forced to take is how to maintain high quality of news journalism in the local press. There are concerns that the quality of news will decline and content will be commercialized as McManus (1994) describes it as a market-driven journalism when profit becomes the lea

401281-Magasin-FINAL-lowres 0

Innovation highlights at Lund University 2025–2026 Innovation highlights at Lund University 2025–2026 ► The numbers tell the story: strong year for new ideas ► Innovation supports research goals ► Funding opportunities 2026 + Supplement – Dive into news from research spin-outs ” Innovation: Integral to a globally ambitious leading university Ph o to : K en n et R o u n a At Lund University, impact

https://www.innovation.lu.se/sites/innovation.lu.se/files/2026-03/401281-Magasin-FINAL-lowres_0.pdf - 2026-05-29

AI-supported breast cancer screening – new results suggest even higher accuracy

New research results now published from Lund University’s MASAI trial are even better than the initial findings from last year: AI-supported breast screening detected 29 per cent more cases of cancer compared with traditional screening. More invasive cancers were also clearly detected at an early stage using AI. Now the final part of the research study will focus on breast cancer missed by screeni

https://www.medicine.lu.se/article/ai-supported-breast-cancer-screening-new-results-suggest-even-higher-accuracy - 2026-05-27

AI-supported breast cancer screening – new results suggest even higher accuracy

New research results now published from Lund University’s MASAI trial are even better than the initial findings from last year: AI-supported breast screening detected 29 per cent more cases of cancer compared with traditional screening. More invasive cancers were also clearly detected at an early stage using AI. Now the final part of the research study will focus on breast cancer missed by screeni

https://www.ai.lu.se/article/ai-supported-breast-cancer-screening-new-results-suggest-even-higher-accuracy - 2026-05-27

No title

Raoul Wallenberg Institute of Human Rights and Humanitarian Law Stora Gråbrödersgatan 17 B | P.O. Box 1155 SE-221 05, Lund, Sweden | Phone +46 46 222 12 00 | Fax +46 46 222 12 22 Call for Research Grant Proposals 10 Years of the Declaration of Rights in the Zimbabwean Constitution The Raoul Wallenberg Institute of Human Rights and Humanitarian Law (hereinafter “RWI”), Lund, Sweden, in collaboratio

https://rwi.lu.se/wp-content/uploads/2022/04/2022-Call-for-Research-Grants-Proposals-10-Years-of-the-Declaration-of-Rights-in-the-Zimbabwean-Constitution-22-04-01.pdf - 2026-05-29

Could singing spread Covid-19?

This article is over 5 years old, and the information may therefore be outdated. If silence is golden, speech is silver – and singing the worst. Singing doesn’t need to be silenced, however, but at the moment the wisest thing is to sing with social distancing in place. The advice comes from aerosol researchers at Lund University in Sweden. They have studied the amount of particles we actually emit

https://www.fysik.lu.se/en/article/could-singing-spread-covid-19 - 2026-05-27

Swedish Interdisciplinary Panels (SIP) databases

Centre for Economic Demography The Swedish Interdisciplinary Panels are four databases that enables research using a life cycle perspective. The databases also contain data that allows researchers to study processes of integration. The Swedish Interdisciplinary Panels are four databases constructed through merging of individual-level information from a range of administrative registers, stored in

https://www.lusem.lu.se/organisation/research-centres/centre-economic-demography/cedpop-databases-ced/swedish-interdisciplinary-panels-sip-databases - 2026-05-27

Poster eccb lovisa nilsson

POSTER ECCB [Sparad automatiskt] Lovisa Nilsson a, Björn Klatt b, Henrik G. Smith a, b a Centre for Environmental and Cl imate Research, Lund Univers i ty , Sweden, b Department of Biology, Lund Univers i ty , Sweden Lovisa Nilsson, PhD student Emai l : lovisa.ni lsson@cec. lu.se www.cec. lu.se/ lovisa-ni lsson BACKGROUND METHODS RESULTS (preliminary) CONCLUSIONS Multifunctional flower strips - do

https://www.cec.lu.se/sites/cec.lu.se/files/poster_eccb_lovisa_nilsson.pdf - 2026-05-29

Erc open access guidelines-revised 2013

Open Access Guidelines for researchers funded by the ERC – revised October 2013 – ERC SCIENTIFIC COUNCIL – OCTOBER 2013 The mission of the European Research Council (ERC) is to support excellent research in all fields of science and scholarship. The main outputs of this research are new knowledge, ideas and understanding, which the ERC expects its researchers to publish in peer-reviewed articles a

https://www.lub.lu.se/en/sites/lub.lu.se.en/files/erc_open_access_guidelines-revised_2013.pdf - 2026-05-29

Multagri projectsummary april2014 low

MULTAGRI Rural development through governance of multifunctional agricultural land use An interdisciplinary collaboration within the RURAGRI ERA-NET (EU/FP7) MULTAGRI will investigate how governance of agricultural landscapes can promote rural development by harnessing landscape and biological diversity as assets that synergistically promote the production of public goods and sustained intensive a

https://www.cec.lu.se/sites/cec.lu.se/files/multagri_projectsummary_april2014_low.pdf - 2026-05-29

Application admission postgraduate studies

Brevmall APPLICATION FOR ADMISSION TO POSTGRADUATE STUDIES AT THE FACULTY OF SCIENCE Subject for postgraduate studies ref no Personal details Last name, First name Personal reg. no. (yy-mm-dd-xxxx) Address Female Male Postal code, Town/City Telephone number E-mail address Citizenship Swedish Other (specify below) Former last name, if any Education Degree/courses at Lund University Higher education

https://www.science.lu.se/internal/sites/science.lu.se.internal/files/application_admission_postgraduate_studies.pdf - 2026-05-29

Academic Freedom and the role of the University – a project for 2026

The project will run throughout 2026 to foster open, in-depth discussions among colleagues, raising awareness and engagement around issues of academic freedom. GoalsThe project aims to:create spaces for open and in-depth discussions among colleagues about academic freedom, and in so doing raise awareness of, and encourage engagement with, issues of academic freedom and gather the experiences and o

https://www.staff.lu.se/academicfreedom - 2026-05-28

The astronomical consequences of primordial black holes

Inom modern astronomi är mörk materia en av dem viktigaste byggstenarna i universum. Även om vi inte kan se mörk materia, tror vi att uppemot 85 \% av all materia består av det. Faktum är att vi behöver denna mängd för att förstå hur stjärnor rör sig runt Galaxen, och hur galaxer formas. Trots dess betydelse för vår nuvarande förståelse inom astronomi har vi inte kunnat identifiera vad mörk materi

SAYP is a Step to Leadership. Interview with Zuzana Zalanova.

SAYP is a Step to Leadership. Interview with Zuzana Zalanova. 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 Programme Work Methods Focus Areas Business and

https://rwi.lu.se/news/sayp-is-a-step-to-leadership-an-interview-with-rwi-europe-office-director-zuzana-zalanova/ - 2026-05-28

Team - Comparative Neuroanatomy

Pavel Němec, PI Kristina Kverková, PhD Rahul Avaroth Bhaskaran, PhD StudentAlexandra Polonyiová, PhD StudentGeorge Poon, PhD StudentPatrik Stehlík, PhD Student Pavel Němec, PICharles University in Prague, Faculty of Sciencepavel [dot] nemec [at] natur [dot] cuni [dot] cz (pavel[dot]nemec[at]natur[dot]cuni[dot]cz)I am a comparative neuroanatomist and sensory biologist. The major mission of my lab i

https://www.deeptimecognition.lu.se/comparative-neuroanatomy/team-comparative-neuroanatomy - 2026-05-27

No title

Management Response Evaluation of The Raoul Wallenberg Institute’s Kenya Programme 2015-2019 Background In September 2019, the Raoul Wallenberg Institute of Human Rights and Humanitarian Law (RWI) commissioned an independent evaluation (“the evaluation”) of its 2015-2019 cooperation programme in Kenya (“the Programme”) to assess the operation of the Programme as a whole, and to provide a basis for

https://rwi.lu.se/app/uploads/2020/06/management-response-evaluation-of-the-rwi-kenya-programe-2015-2019.pdf - 2026-05-28

Guidelines-for-readership Applications--and-appointments

Guidelines for readership applications and appointments at the Faculty of Social Sciences, Lund University Page 1 of 8 Faculty Board DECISION STYR 2024/2760 2024-11-21 Guidelines for readership applications and appointments at the Faculty of Social Sciences, Lund University This decision replaces the decision of 3 May 2018, reg. no STYR 2018/137. I. GENERAL INFORMATION Readership The Faculty of So

https://www.sam.lu.se/en/internal/sites/sam.lu.se.en.internal/files/2025-01/Guidelines-for-readership%20applications--and-appointments.pdf - 2026-05-29

Monte Carlo simulations of cross-linked polyelectrolyte gels with oppositely charged macroions

The volume and structural changes upon replacement of oppositely charged network counterions for oppositely charged macroions in cross-linked polyelectrolyte gels have been investigated by Monte Carlo simulations using a coarse-grained model. Initially, the gel deswells, but after an approximately equivalent amount of macroions, the gel starts to swell again. The deswelling effect is greatest for