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Tolkningsfrågor med anledning av artikel 15 (1) i OECD:s modellavtal

Gränsöverskridande arbete ökar allt mer i dagens internationella samhälle. Den snabba tekniska utvecklingen innebär att arbete inte behöver utföras på en viss plats. Arbetsuppgifter kan utföras på flera olika platser och i flera olika stater. Därav uppkommer ofta frågan vilket land som har rätt att beskatta tjänsteinkomsten. Ofta gör två stater anspråk på att beskatta samma tjänsteinkomst. För attCross-border work is increasing in our international society. Due to technical progress, work does not need to be performed in a certain place. Work assignments can be performed in various places and in several states. Often the question arises which country has the right to tax the remuneration. Sometimes two states claim to tax the same remuneration. In order to eliminate such taxation and to en

Introducing Paper Pallets to the IKEA Food Supply Chain - What is the Potential and Will the Temperature be Retained during Transportation?

Title: Introducing Paper Pallets to the IKEA Food Supply Chain - What are the Potentials and Will the Temperature be Retained during Transport? Contribution: This thesis is produced with equal efforts from both authors, where each author has been involved in each and every step of the process. Problem description: Paper pallets with 50 mm feet have been used in IKEA Furniture for several years w

Enzymatisk hydrolysering av glutenprotein

Reppe, a starch factory within the concern of Lantmännen is mainly producing starch from wheat but also gets gluten as a product in the process. Currently, the wheat gluten is primarily used to improve the properties of flour for bread-making and as an additive in the baking industry. But there is an interest to explore new uses of the product. To make this possible, the solubility of gluten has t

En jämförelse av Eurokod och Boverkets konstruktionsregler

On January 1, 2011 the new structural design rules (Eurocode) became valid in Sweden; these rules are common to the entire European Union. The reason for the introduction of the Eurocode is to try and eliminate trade barriers between member states. This thesis aims to show what impact this change from Boverkets structural design rules (BKR) to the Eurocode will have on the dimensioning of shear re

The effects of managed ruminants grazing on the global carbon cycle and greenhouse gas forcing

Populärvetenskaplig sammanfattning: Kolcykeln är enkelt uttryckt den globala balansräkningen av kolets (C) förflyttning genom olika sfärer såsom mellan atmosfären och biosfären, således är kolcykeln av stor betydelse för mänsklighetens existens. Exempelvis har atmosfäriska koncentrationer av koldioxid (CO2) och metan (CH4) ökat de senaste 200 hundra åren på grund av mänskliga aktiviteter (till stoCarbon is central to our existence. It plays a fundamental role in the carbon cycle. Atmospheric concentrations of carbon dioxide (CO2) and methane (CH4) have been increasing for about two centuries as a result of human activities. The need to understand how carbon cycles through the Earth-system is important for a variety of reasons, but mainly in order to assess the effects of these rising green

Hydrogen Hybrid Systems: Bridging the gap between grid capacity and electricity generation

Den svenska elkonsumtionen och elproduktionen förväntas öka drastiskt de närmsta åren. Detta ställer krav på elnätet som därmed behöver stärkas och byggas ut för att tillvarata den el som förväntas. Parallellt med detta behöver den gröna omställningen av industrisektorn påskydas om EU ska lyckas uppnå klimatmålen till 2050. För att dekarbonisera industriella processer kan grön vätgas användas. GenThe expected increase in both consumption and production of electricity strains the Swedish electricity grid, necessitating both reinforcement and expansion. Concurrently, the need to decarbonise heavy industry is becoming more urgent to achieve the EU Climate neutrality goal by 2050, with hydrogen anticipated as a key player. Hybrid energy systems that combine the generation of renewable electric

Food waste prevention in quick service restaurants: A comparative case study on the quantity, source, costs and cause

This research aims to fill the knowledge gap with regards to food waste prevention with a specific focus on quick service restaurants (QSRs) – also known as fast food restaurants. Restaurants are in a prime position to reduce food waste produced in the consumptive stages of the food supply chain, and more focus should be placed on how restaurants can help achieve food waste reduction targets. The

Voluntary activation of skeletal muscle in young and old women and men

Popular Abstract in Swedish En viktig del av sjukgymnastens kliniska undersökning är att bedöma muskelstyrka. För att kunna planera och genomföra en adekvat behandling krävs en objektive mätning av muskelstyrkan och en förståelse av de faktorer som orsakar muskelsvaghet. En faktor som kan bidra till muskelsvaghet är en oförmåga hos centrala nervsystemet att rekrytera och optimalt aktivera de motorThe evaluation of skeletal muscle strength is an important part of the physiotherapist’s clinical examination in order to plan and execute appropriate interventions. This requires the objective assessment of muscle strength and the determination of the underlying factors of muscle weakness. One factor that can contribute to muscle weakness is the inability of the central nervous system to voluntar

Krishantering, hushåll och stormen Gudrun : Att analysera hushålls krishanteringsförmåga och sårbarheter

Popular AbstractStörre kriser och katastrofer som stormen Gudrun och dess konsekvenser är sannolikt att vänta i framtiden. Det råder dock ovisshet om vilka kriserna kommer att vara och under vilka förutsättningar. Nya och kompletterande vetenskapliga studier och metoder inom kris- och katastrofforskningen måste till för att öka samhällets kunskap om och förmåga att hantera kända och okända hotbildSevere crises and disasters such as the Hurricane Gudrun and their consequences will probably occur in the future. However, there are many uncertainties concerning disasters and their effects. New scientific approaches and methods for crisis and disaster research must be developed to increase the knowledge and ability of societies to manage known and unknown threats. Substantial research on the em

The micrometeorite flux in the Albian–Aptian age (ca. 103–117 Ma): A search for Tycho ejecta in pelagic sediments using chrome spinels

Numerical models of meteorite delivery from impacts on the Moon have demonstrated that the impact event forming the lunar crater Tycho (~85 km diameter; ca. 109 Ma age) would have delivered considerable amounts of ejected material to Earth. The ejecta, containing lunar Ti- and V-rich chrome spinels, would have been distributed globally and admixed with seafloor sediments over a few meters of a typ

A global map of groundwater-dependent vegetation in the Mediterranean biome

Groundwater-dependent vegetation (GDV) plays a vital role in maintaining biodiversity and ecosystem services in the Mediterranean biome but is increasingly threatened by climate and land use change. Large-scale GDV mapping in arid regions is critical for effective conservation and water resource management but remains challenging due to limited ground-truth data and the lack of high-resolution rem

Structure and spectrum of the hydrated electron. A combined quantum chemical statistical mechanical simulation

In the current work, in order to model a free electron solvated in water, we have implemented a method to represent the molecular charge distribution as a set of Slater-type functions within the framework of a QM/MM method called QMSTAT. Also, it has been introduced in this method a new approach to calculate the intermolecular induction energy in the presence of very strong electric fields. Unlike

Satisfaction with care in late stage Parkinson's disease

In late stage Parkinson's disease (PD) (i.e., Hoehn and Yahr (HY) stages IV-V), both motor and nonmotor symptoms (NMS) are pronounced, and the patients become increasingly dependent on help in their daily life. Consequently, there is an increasing demand on health-care and social care resources for these patients and support for their informal caregivers. The aim of this study was to assess satisf

On The Coherence Time of Fiber-Based Distributed Antenna Systems

The possibility of using radio over fiber (RoF) analog transmissions to characterize the wireless propagation channel of distributed antenna systems is investigated. In particular, the coherence time of kilometer-long, fiber-based networks is analyzed. Joint measurements of the phase noise of parallel links to the same site (intra-site) and to different sites (inter-site) in such a network are pre

Hereditary hypertrophic cardiomyopathy in children and young adults—The value of reevaluating and expanding gene panel analyses

Introduction: Sudden cardiac death (SCD) and early onset cardiomyopathy (CM) in the young will always lead to suspicion of an underlying genetic disorder. Incited by the rapid advances in genetic testing for disease we have revisited families, which previously tested “gene-negative” for familial predominantly pediatric CM, in hopes of finding a causative gene variant. Methods: 10 different familie

Sakkunnigutlåtande Psykologprogrammet

Utvärdering av psykologprogrammet Uppdrag och sakkunniggrupp Sakkunniggruppen (se sammansättning nedan) har haft i uppdrag att utifrån Lunds universitets gemensamma kriterier för kvalitetssäkring och med stöd av Samhällsvetenskapliga fakultetens anvisningar och instruktioner1 utvärdera Psykologprogrammet vid Samhällsvetenskapliga fakulteten. I uppdraget ingår att lyfta lärandemiljöns och utbildnin

https://www.sam.lu.se/internt/sites/sam.lu.se.internt/files/2022-10/Sakkunnigutl%C3%A5tande%20psykologprogrammet.pdf - 2026-05-16

Sakkunnigutlåtande Psykologprogrammet

Sakkunnigutlåtande psykologprogrammet Utvärdering av psykologprogrammet Uppdrag och sakkunniggrupp Sakkunniggruppen (se sammansättning nedan) har haft i uppdrag att utifrån Lunds universitets gemensamma kriterier för kvalitetssäkring och med stöd av Samhällsvetenskapliga fakultetens anvisningar och instruktioner1 utvärdera Psykologprogrammet vid Samhällsvetenskapliga fakulteten. I uppdraget ingår

https://www.sam.lu.se/internt/sites/sam.lu.se.internt/files/2023-07/Sakkunnigutl%C3%A5tande%20psykologprogrammet.pdf - 2026-05-16

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COSM01: Introduction to Asian Studies (Autumn 2024) Course director Paul O’Shea, other teachers include Marina Svensson The course is a 6-credit mandatory component of the Asian studies master programme. It focuses on the history and development of the field of Asian Studies and how to understand contemporary issues from an interdisciplinary Asian Studies perspective. The course will introduce stu

https://www.ht.lu.se/media/utbildning/dokument/kurser/COSM01/20242/COSM01_lit_list_2024.pdf - 2026-04-28