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I Marks & Spencer-domen slog EU-domstolen fast att det strider mot etableringsfriheten att inte tillåta gränsöverskridande förlustavdrag när förlusterna inte kan utnyttjas i det utländska dotterbolagets hemviststat, det vill säga när förlusterna är så kallade slutliga. Nyligen lämnade EU-domstolen förhandsavgöranden i de två svenska målen Holmen och Memira där Marks & Spencer-principen bekIn the Marks & Spencer judgment, the European Court of Justice ruled that it is against the freedom of establishment not to allow a parent company to deduct losses incurred by its non-resident subsidiary from its taxable profits, when the losses cannot be utilized in the foreign subsidiary’s state of resident. Recently, the European Court of Justice gave preliminary rulings in the two Swedish

By applying one of the largest datasets on ESG ratings to date with around 8000 companies included during the sample period between 2006-2021. This paper investigates the increasingly popular link between firms’ social and financial performance and the potential abnormal returns to be found using ESG investment strategies. To examine this relationship, a series of portfolios are constructed based

Rapid Clay Formations (RCF) is an ongoing research project investigating robotic aggregation of soft clay elements. This thesis presents our research into RCF construction on an architectural scale. It outlines our development of a fabrication process suitable for the construction of tall and slender structures made out of clay. This fabrication process is evaluated through a series of prototypes

selected photographs Hidden places tell us something about the diversity of city life, how places, and people, may have been forgotten or marginalised in the urbanisation process, or how places can be appropriated for diverse activities and uses outside of the sight and control of the authorities. These places may also reveal the other sides of busy tourist sites. But hidden places can also refer

https://www.ace.lu.se/hidden-places - 2026-07-11

Medicon Bridge is a networking platform within LTH Engineering Health devoted to creating, simplifying, and facilitating collaboration between hospital care, academy, and corporations in order to provide patients with the benefits of novel medical technology. The activities include arranging meetings and participating in national networks. Medicon Bridge was a regional node in the strategic innova

https://www.bme.lth.se/en/medicon-bridge - 2026-07-11

Senior lecturer Contact details Email: frans [dot] melin [at] fek [dot] lu [dot] se Mobile: +46 70 812 74 87Organisation Marketing Service point: 10 WebpageFrans Melins profile in Lund University research portal Publications Displaying of publications. Sorted by year, then title. Filter by type AllArticleBookBook chapterChapter in ReportDoctoral Thesis (monograph)Report Filter Landstingslogotyper

https://www.lusem.lu.se/frans-melin - 2026-07-12

Universitetslektor Kontaktinformation E-post: frans [dot] melin [at] fek [dot] lu [dot] se Mobil: +46 70 812 74 87Organisation Marknadsföring Hämtställe: 10 WebbplatsFrans Melins profil i Lunds universitets forskningsportal Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrera efter typ AllaArtikel i vetenskaplig tidskriftBokDoktorsavhandling (monografi)Kapitel i rapport

https://www.ehl.lu.se/frans-melin - 2026-07-12

Physical activity plays a significant role in people's health, and the market for fitness apps is today a large growing market. This thesis work was conducted in conjunction with Advagym, Sony's connected gym solution that tracks activity using IoT sensors mounted on fitness machines to log detected exercises in a smartphone app. This work examines how to extend Advagym to include free w

Popular Abstract in Swedish I och med de smarta mobiltelefonernas framväxt överförs allt mer data i de mobila nätverken. Detta ställer allt högre krav på mobilsystemen och de mobila enheterna. Ett effektivt utnyttjande av de tillgängliga resurserna är nödvändigt. Det tillgängliga frekvensspektrat är begränsat och måste utnyttjas så väl som möjligt. Detta görs bland annat genom att öka mängden dataIn this thesis different aspects of baseband implementation of mobile communication systems is treated. The content is focused on symbol detection and channel estimation in MIMO and OFDM. The thesis deals with the complete chain from algorithm to silicon implementation within these areas. The main contribution of this thesis is described in the included papers. The first paper handles symbol dete

This Master Thesis has been done at Business Unit Global Service at Ericsson Ltd in Stockholm. It is written by a student who is studying a Master of Science in Electrical Engineering and it is done in co-operation with the institution of Production Management at Lund Institute of Technology. The Master Thesis examine whether it is possible to make a general cost distribution, towards which each M

Background Supply chains in low margin, high innovation speed industries with strong customers generate a highly competitive environment. The conditions for such environment are continuously changing and put high demands on its actors. FlatFrog is a case company, which was founded in 2007 and develops a unique touch technology targeting a wide range of screens sizes and applications. External capi

The retail industry has witnessed fast international growth during the last couple of decades and various models and theories have been proposed for how to best explain the process and why some firms succeed while others fail. Recently researchers have argued that not only do we need more in-depth longitudinal case studies, and case studies from different sectors, but we also need to understand th

The sorting of high-ability workers is often advanced as one source of spatial disparities in economic outcomes. There are still few papers that analyze when human capital sorting occurs and whom it involves. Using data on 16 cohorts of university graduates in Sweden, we demonstrate significant sorting to urban regions on high school grades and education levels of parents, i.e., two attributes typ

One of today’s most valuable trade routes consists of digital submarine cables trafficking the seabed of the oceans. Our modern society depends on fast and secure digital connections for economic transactions, government for vital functions and military communication. This has become an arena for competition and an instrument for geopolitical power used by great powers such as USA and China. The g

Den första oktober 2019 infördes med SFS 2019:523 en lång rad lagändringar i hyreslagen. Till de viktigaste ändringarna hör 1) kriminalisering av köpare av hyreskontrakt, 2) skärpta straff för försäljning av hyreskontrakt, 3) kriminalisering av andrahandsuthyrning om hyresgästen både saknar tillstånd från hyresvärd eller hyresnämnd och tar ut ett överpris och 4) att hyresrätter inte längre kan bytOn 1 October 2019 SFS 2019:523 was entered into action, containing a long list of legal changes in the Swedish Rent Act (Hyreslagen). Among the more prominent changes were i) the criminalization of buyers of a rental contract, ii) harsher punishment for selling such contracts, iii) criminalization of tenants who both sublet the apartment without permission from the landlord or the Rental Board and

Inom identitetsforskning finns det olika definitioner av identitet. För att få en djupare förståelse för begreppet identitet, har jag valt att undersöka hur kosovoalbaner förhåller sig till sin identitet i ett svenskt samhälle. De empiriska uppgifterna samlades in genom kvalitativa semi-strukturerade intervjuer. Min analys baserades på begreppen identitet, tillhörighet och kultur. Baserat på det e

The purpose of this paper is to compare a collection of control variates for Monte Carlo-valuation of spread options on three assets with a view towards energy markets and to lay a foundation for continued research on control variates, e.g. combinations of control variates and adaption for quasi-Monte Carlo. The paper builds upon previous research on option pricing using Monte Carlo-simulation and