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Obegränsad skattskyldighet, vilket innebär att en person är skattskyldig för alla inkomster både från Sverige och utlandet, kan för en fysisk person föreligga enligt tre alternativa grunder. En av dessa grunder är väsentlig anknytning, som innebär att en från Sverige utflyttad person med vissa så kallade anknytningspunkter kan anses ha väsentlig anknytning och därmed bli obegränsat skattskyldig. Unlimited tax liability, i.e. when a person’s Swedish and foreign income is taxable, can exist for a natural person on three grounds. One of these grounds is substantial affiliation, meaning that a person who has emigrated from Sweden with certain so-called affiliation grounds can be considered to have substantial affiliation and thus be the subject of unlimited tax liability. The regulation has,

Applied Machine Learning in Steel Industry – Examination of possible applications of machine learning for SSAB Oxelösund In modern industry there are high demands for increased resource efficiency that in part are motivated by the stronger competition on the global market, as well as by the societal necessity for a more sustainable industry. This master thesis project examines applied machine lear

Förlust av biodiversitet är ett av de största globala miljöbetingade problemen idag. Arter står inför ökande och potentiellt synergistiska hot från markomvandling och överexploatering av naturresurser, från globala såväl som lokala socioekonomiska krafter. Populationerna av ryggradsdjur har mellan år 1970 och 2016 visat på en global genomsnittlig minskning på 68 procent. Större djur, s.k. megafaunThe critically endangered Sumatran rhinoceros (Dicerorhinus sumatrensis) has, due to previous hunting and habitat loss, diminished to a few non-viable and fragmented populations. Despite a relatively large amount of conservation efforts during the last 30 years, numbers are still declining. Accurate numbers today are unknown, since the species is rare. Information indicates that less than 100 indi

Syfte: Studiens syfte var att jämföra bedömningsinstrumentet Bayley-4 med Nya Reynell genom användning på barn i åldern 30–42 månader för att undersöka om de fångar upp samma aspekter av språklig förmåga. Vidare var studiens syfte att undersöka om Bayley-4 kan vara lämpligt att använda på logopedmottagningar. Metod: Deltagare bestod av fem barn inom åldersspannet. Barnen kom från två olika förskoAim: The purpose of the study was to compare the assessment instrument Bayley-4 and New Reynell Developmental Language Scales to investigate whether they capture the same aspects of language ability and furthermore if Bayley-4 could be suitable for use in Speech–Language Pathology Clinics. The study involved assessing children aged 30- 42 months. Method: Five children within the age range particip

I en metaanalys granskades litteraturen om sambandet mellan konfidens och korrekthet i episodiskt minne, med särskilt fokus på minne för brottsrelaterade händelseförlopp vid fri och styrd återgivning. Trots omfattande forskning inom området identifierades en lucka inom forskningsfältet, då ingen tidigare meta- analys specifikt behandlat sambandet mellan konfidens och korrekthet för fri och styrd åThis meta-analysis reviewed the literature on the relationship between confidence and accuracy in episodic memory, specifically focusing on crime- relevant event memory in free and cued recall. Despite extensive research in this area, an apparent gap was identified within memory research, as no prior meta-analysis has addressed the relationship between confidence and accuracy in the context of fre

Both the EU and Member States in treatment of third-country nationals have to follow so-called “international minimum standard of treatment of aliens”, meaning that states are allowed to treat aliens in the same way as their own nationals, but in no case such treatment to be less than fundamental human rights stipulated in contemporary international instruments. Such standard is not stipulated in

Studiens syfte var att undersöka om det fanns ett samband mellan anställningsotrygghet och upplevt psykiska välmående med det sociala samspelet mellan kollegor som en medierande effekt. Detta undersöktes genom en webbaserad enkät, där upplevt psykiskt välmående, anställningsotrygghet och det sociala samspelet mättes med konstruktestade formulär. Deltagarna (N=87) var anställda i livsmedelsbutiker The purpose of the study was to examine if there is a covariance between job insecurity and the experienced mental well-being with the factor social interaction between co-workers as a mediating effect. This was studied through a web survey where experienced mental well-being, social interaction and job insecurity was measured with construct validated surveys. The participants (N=87) were employee

BACKGROUND: The aim of this study was to investigate possible associations between educational level, occupation, and hospitalization for inflammatory bowel disease.METHODS: A nationwide database was constructed by linking the Swedish Census to the Hospital Discharge Register in order to obtain data on all first hospitalizations for Crohn's disease (CD) and ulcerative colitis (UC) in Sweden during

OBJECTIVE: This study analyzed men and women separately by age at hospital diagnosis of psychotic disorder or schizophrenia and by maternal or paternal disease after taking several possible confounders into account.METHODS: The Multigeneration Register, in which all men and women born in Sweden from 1932 onwards are registered together with their parents, was linked to hospital data. This yielded

Objectives: Endothelial cells of coronary arteries undergo apoptosis in patients with coronary artery disease. Carotid artery ultrasound studies show that after acute infections intima media thickness is increased. The possible effects of infections on endothelial cell apoptosis and the presence of apoptosis in early life remain unknown. Methods: Chlamydia pneumonia was inoculated three times at t

Loess provides a valuable terrestrial record of past environmental conditions, including the dynamics and trajectories of air mass circulation responsible for dust transport. Here we explore variations in the luminescence sensitivity characteristics of sedimentary quartz and feldspar as possible tools for identifying changes in source down a loess-palaeosol sequence (LPS). Luminescence sensitivity

The study investigated the effects of forest residue extraction on tree growth and base cations concentrations in soil waterunder different climatic conditions in Sweden. For this purpose, the dynamic model ForSAFE was used to compare theeffects of whole-tree harvesting and stem harvesting on tree biomass and the soil solution over time at 6 different forestsites. The study confirmed the results f

Calcium isotopes (δ44/40Ca) are particularly useful in palaeo-environmental studies due to the key role of carbonate minerals in continental weathering and their formation in seawater. The calcium isotope ratio can provide hints on past changes in the calcium fluxes, environmental shifts, ecological factors and alternatively diagenesis of carbonate rocks. The investigation of the Late Triassic cal

In its latest assessment report the IPCC stresses the need for carbon dioxide removal (CDR) to counterbalance residual emissions to achieve net zero carbon dioxide or greenhouse gas emissions. There are currently a wide variety of CDR measures available. Their potential and feasibility, however, depends on context specific conditions, as among others biophysical site characteristics, or availabili

Enzymoblotting is a technique for the detection of electrophoretically separated enzymes after transfer to nitrocellulose (NC) membranes and subsequent incubation with suitable substrates. After agarose gel electrophoresis or isoelectric focusing in ultrathin polyacrylamide gels, blotting of the separated proteins/enzymes to NC membranes was performed by capillary forces for 30 min. Hydrolases, e.

Specific ion (Hofmeister) effects in colloid and biological systems represented a scientific challenge for more than 100 years. Recently, possible applications, based on their rationalization, are emerging. Here, Cl-, SO42-, SCN- anions and Na+, K+, Mg2+ cations are added at physiological concentration (∼0.15 mol/kg) to Pluronic F127 20 wt% aqueous solutions to suitably tune phase transitions for

Den 30 juni 2022 trädde nya lagförändringar i kraft efter att förslaget om reformerad arbetsrätt antagits. En av lagförändringarna var 12 a § i lag (2012:854) om uthyrning av arbetstagare. Denna innebär att kundföretag ska erbjuda tillsvidareanställning för inhyrda arbetstagare som utfört arbete åt företaget på samma driftsenhet i sammanlagt mer än 24 månader under en 36-månaderperiod. LagförändriOn the 30th of June 2022, new law amendments entered into force after proposals for a reformed labor law. One of the proposals was 12 § a in the Agency Work Act. This section determines that client companies must offer permanent employment for hired workers who have worked for the company at the same operating site for a total of more than 24 months during a 36-month period. The legislation is bas

This paper identifies a challenging situation in the architectural education. It discusses the case of mixing two levels of students, working in a group albeit with the same assignment in one studio. Precisely, having the first and the second year students of Architecture in one design studio at Lund University/ Sweden. The paper examines this situation from four different didactic perspectives, s

EndNote X9 PC Referenshantering med EndNote X9 PC Studentguide Bibliotek & IKT Medicinska fakulteten Lunds universitet 2019 1 Innehåll Vad är EndNote?...................................................................................................................................... 2 Hur får jag tillgång till programmet? ...........................................................................

https://www.student.med.lu.se/sites/student.med.lu.se/files/endnote_x9_pc_studenter_sve_0.pdf - 2026-05-31

Brukarnära forskning ökar Rektor om nytt ledarskap Mooc-satsning kom av sig Teambuilding Lunds universitets magasin | nr 7 | 2015 för bättre studieresuLtat 2 LUM nr 7 | 2015 LUM nr 7 | 2015 3 – Lundakarnevalen har en själ som består av mycket humor, kryddad med kritiskt tänkande och ifråga- sättande. Mina efterforskningar i bland annat Akademiska Förening- ens arkiv visar att så har det varit seda

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-7-2015.pdf - 2026-05-31