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Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vReal estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the pro

Den första januari 2012 sänkte den då sittande alliansregeringen momssatsen för restaurang- och cateringtjänster från 25 % till 12 %. Det övergripande målet med den lägre momssatsen är att stimulera efterfrågan på okvalificerad arbetskraft genom att skapa förutsättningar för lägre priser och därmed ökad efterfrågan på restaurangföretagens tjänster.Under tiden efter genomförandet av den sänkta moms

Popular Abstract in Swedish Att kunna äta och dricka via munnen är för de allra flesta barn en självklarhet och grunden för en god tillväxt och välmående. Problem uppstår när barnen av någon anledning inte kan svälja eller har ett så stort behov av näring pga en bakomliggande sjukdom att de basala behoven inte kan tillfredsställas på normalt sätt. För att underlätta tillmatning under en kortare pChildren with severe diseases can be provided nutritional support through a gastrostomy if needed. At the Department of Paediatric Surgery in Lund we have used the Video Assisted Gastrostomy (VAG) procedure since 1994 when establishing gastrostomies. In this thesis, children with different diseases, who all had undergone the VAG procedure, were studied in five different clinical studies. Postopera

Popular Abstract in Swedish Sedan 1970-talet har intresset för den svenska aktiemarknaden ökat. Utländska och svenska institutionella investerare är exempel på aktörer som spelar en alltmer betydelsefull roll på aktiemarknaden. Generellt sett har en tidigare relativt trögrörlig aktiemarknad ersatts av en livlig marknad för ägande i svenska börsföretag. Förändringarna har betydelse för hur aktieägaThe ownership structure of public-listed companies in Sweden has undergone large changes during the last 20 years. Since the 1970's, the interest in the stock market has grown substantially, and in addition to more active domestic actors, the national borders have been opened to foreign capital. The change towards a more active stock market in Sweden has increased the interest for issues concernin

Popular Abstract in Swedish Denna avhandling handlar om arbetarförfattaren Ivar Lo-Johanssons modernitet, sådan den kommer till uttryck i de sk. statarromanerna: Godnatt, jord (1933), Bara en mor (1939) och Traktorn (1943). Först undersöks hur modernisering och modernitet skildras i romanerna och därefter hur författaren förhåller sig till den litterära riktning som kommit att symbolisera den esteThis dissertation examines the modernity of the Swedish proletarian author Ivar Lo-Johansson (1901-1990), as manifested in the so-called 'statare' novels: Godnatt, jord (Breaking Free, 1933), Bara en mor (Only a Mother, 1939), and Traktorn (1943). The dissertation examines, on the one hand, modernisation and modernity as the topoi of these novels, and on the other, how the author relates to the li

Popular Abstract in Swedish Under de senaste par decennierna har en specifik tolkning av döva och dövhet blivit alltmer etablerad på det ”officiella” dövområdet i Sverige, tillika anammat av såväl professionella som föräldrar till döva barn. Döva ska enligt detta synsätt hellre betraktas som tillhörande en kulturell och språklig minoritet än som handikappade. Medicinska strävanden att “laga defektIn the last couple of decades a particular interpretation of deaf and deafness has been established in ‘official’ arenas in Sweden. Deaf individuals, according to this view, should not be seen as disabled, but rather as belonging to a cultural and linguistic minority. Such views find expression in a locally established usage that may be termed a deaf culture discourse. Discourse can be seen as a

Many contemporary work organizations are concerned with how they can influence employees’ intrinsic motivation. Their quest follows a widespread realization that people do not necessarily work harder because of monetary incentives or direct commands. Instead, people’s inner motives, their urge to self-realize and get recognition, are seen as key factors influencing workers’ mindsets and behaviors.

An indoor positioning system (IPS) is a system to locate objects in indoor environments using radio waves, magnetic fields, acoustic, optical and video signals or other sensory information with help of a number of known reference positions. Nowadays, indoor positioning based services are used in a wide variety of areas and indoor positioning is getting considerable attention from both research and

Outstanding economic growth in China has its price to pay. By prioritizing economic growth as number-one issue, complementing cheap energy consumption has undeniably been side-by-side. Although the energy base on fossil-fuel energy consumption, together with inefficient technology has pushed forward China to lifting millions of the population out of poverty, it has also mounted emissions in China,

Gängkriminaliteten i Sverige är idag ett omdiskuterat ämne. Trots detta finns det en sida av myntet som förbises och lämnas i det dolda, nämligen de våldsbejakande kvinnorna. Historiskt sett har kvinnor som kommer i kontakt med rättsväsendet setts som offer till mäns våld, och så även i dagens samhälle. Det talas om ”den rosa lagboken” och att kvinnor särbehandlas av rättsväsendets aktörer i strid

Background: Accurate information about chemotherapy drugs and regimens is needed to reduce chemotherapy errors. A national e-library, as a common knowledge source with standardized chemotherapy nomenclature and content, was developed. Since the information in the library is both complex and extensive, it is central that the users can use the resource as intended.Objective: The aim of this study waBackground:Accurate information about chemotherapy drugs and regimens is needed to reduce chemotherapy errors. A national e-library, as a common knowledge source with standardized chemotherapy nomenclature and content, was developed. Since the information in the library is both complex and extensive, it is central that the users can use the resource as intended.Objective:The aim of this study was

The digital games industry is one of the fastest growing branches in the creative sector in Sweden: In the last three years the proportion of employees has increased with about 20 percent. Specific for this branch is that digital games companies compete in a highly globalized and digitalized market dominated by a few large corporations. It creates the backdrop for specific working conditions. PrevThe digital games industry is one of the fastest growing branches in the creative sector in Sweden: In the last three years the proportion of employees has increased with about 20 percent. Specific for this branch is that digital games companies compete in a highly globalized and digitalized market dominated by a few large corporations. It creates the backdrop for specific working conditions. Prev

In this volume of “Lecture Notes in Intelligent Transportation and Infrastructure”, we are pleased to present the proceedings of the International Conference “Vision Zero for Sustainable Road Safety in Baltic Sea Region”, which took place in Vilnius, Lithuania, from 5 to 6 December 2018. This event is organized by Vilnius Gediminas Technical University (VGTU) and Lithuanian-Swedish Academy. The miIn this volume of “Lecture Notes in Intelligent Transportation and Infrastructure”, the proceedings of the International Conference “Vision Zero for Sustainable Road Safety in Baltic Sea Region”, which took place in Vilnius, Lithuania, from 5 to 6 December 2018, are presented. The mission of the conference was to promote a more comprehensive approach supporting new ideas, technologies, theories, i

Aseptic loosening of a joint prosthesis is associated with remodelling of bone tissue in the vicinity of the prosthesis. In the present study, we investigated the effects of synovial fluid ( SF) from patients with a loose prosthetic component and periprosthetic osteolysis on osteoclast and osteoblast activities in vitro and made comparisons with the effects of SF from patients with osteoarthritis

Group A Streptococcus (GAS) is a significant human pathogen that has developed multipleimmune evasion mechanisms to counter the host immune response. One of these mechanisms involvesthe production of the M protein, which, amongst other things, acts as an anti-phagocytic factor and canbind host proteins. Another is the ability of M protein to bind a human protein called fibronectin (Fn). Thisprotei

Vägledning politiska manifestationer på fakulteten Sida 1 av 4 Kansli M PM Diarienummer STYR 2025/2251 Datum 2025-10-01 Vägledning för hantering av politiska manifestationer i fakultetens lokaler Denna vägledning är framtagen för att ge instruktioner om hur politiska manifestationer utan tillstånd i fakultetens lokaler ska hanteras och vad som ska göras efter en incident t ex när det gäller rappor

https://www.intramed.lu.se/sites/intramed.lu.se/files/2025-10/Handledning%20politiska%20manifestationer_0.pdf - 2026-07-07

https://www.sweah.lu.se/en/sites/sweah.lu.se.en/files/2023-08/2023%20info%20Travel%20grants%20for%20research%20visits%20abroad_0.pdf - 2026-07-07

workreport SASNET Work Report (Verksamhetsberättelse) 1 januari – 31 december 2015 Swedish South Asian Studies Network (SASNET) at Lund University (Nätverket för Sydasienstudier i Sverige) Box 114, 221 00 Lund http://www.sasnet.lu.se Administrativ rapport No. 16 Lund 29 Februari 2016 Sammanställd av: Anna Lindberg, föreståndare/koordinator Lars Eklund, bitr. föreståndare/forskningskommunikatör Inn

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/workreport2015complete.pdf - 2026-07-07