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Direkt beskattning vid elektronisk handel - Med särskild inriktning på fasta driftställen

Den elektroniska handelns internationella karaktär innebär att en väldigt stor andel av e-handelsföretagen påverkas av de internationella skattereglerna. De regler som tidigare varit vägledande har dock inte varit lämpliga att applicera på den globala e-handeln och andra transaktioner på Internet, utan en anpassning till den nya ekonomin har varit påkallad. Som vid all beskattning krävs att regler

Evaluation of Modern Irrigation Techniques with Brackish Water

Popular Abstract in English Improving irrigation practices and optimal exploitation of available water resources are vital issues facing water scarcity and similar problems in arid and semiarid countries (e.g., Egypt and Tunisia). In these countries, the use of saline and low quality irrigation water (i.e., brackish irrigation water) is often associated by soil salinization risk and soil degradatiModern irrigation techniques are becoming increasingly important in water-scarce countries especially in arid and semiarid regions. Higher crop production and better water use efficiency are usually achieved by drip irrigation as compared to other irrigation methods. Furthermore, by using drip irrigation simultaneously with brackish irrigation water, some of the water stress due to shortage of fre

A palaeolimnological study of the anthropogenic impact on dissolved organic carbon in South Swedish lakes

Popular Abstract in Swedish De senaste ca trettio åren har man observerat en kraftig ökning av löst organiskt kol i sjöar, vattendrag och kustnära vatten i olika delar av det norra halvklotet, bl.a. i delar av Nordamerika, Storbritannien, Baltikum, centrala Europa och Skandinavien. I Sverige har ökningen främst varit koncentrerad till de södra delarna av landet. Löst organiskt kol i sjöar belägna During the past three decades, increases have been observed in dissolved organic carbon (DOC) concentrations and colour in the surface waters of lakes and rivers in parts of Europe and North America, raising concern about the effects on the quality of aquatic environments with consequences for biodiversity, resource availability and recreational use. Various hypotheses have been put forward to exp

The ontogeny and function of intestinal dendritic cells

The intestinal mucosa presents a huge surface area to the external environment and the intestinal immune system is continually exposed to a wide array of foreign antigens derived from resident intestinal microbiota as well as dietary constituents, including food proteins. In order to maintain intestinal homeostasis, the intestinal immune system relies on the ability to generate tolerogenic respons

Global, regional, and national age-sex-specific mortality and life expectancy, 1950-2017 : a systematic analysis for the Global Burden of Disease Study 2017

BACKGROUND: Assessments of age-specific mortality and life expectancy have been done by the UN Population Division, Department of Economics and Social Affairs (UNPOP), the United States Census Bureau, WHO, and as part of previous iterations of the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD). Previous iterations of the GBD used population estimates from UNPOP, which were not d

The Challenges of Experience Sampling Method in a Qualitative Study on Tourist Information Behaviour on Smartphones

Background of the study One of the main challenges in tourism research is to find effective methodologies to capture the salient moments that make a tourist experience memorable (Cary, 2004; Tussyadiah, 2014). A gap exists between the tourist experience – which happens at a destination, during the time of the trip – and the recollection of it during the study – which often happens days, weeks or m

Comparison of MAPIE versus MAP in patients with a poor response to preoperative chemotherapy for newly diagnosed high-grade osteosarcoma (EURAMOS-1) : an open-label, international, randomised controlled trial

Background We designed the EURAMOS-1 trial to investigate whether intensified postoperative chemotherapy for patients whose tumour showed a poor response to preoperative chemotherapy (≥10% viable tumour) improved event-free survival in patients with high-grade osteosarcoma. Methods EURAMOS-1 was an open-label, international, phase 3 randomised, controlled trial. Consenting patients with newly diag

Long-Term Simulation of Coastal Evolution

There is a strong relationship between regional sediment transport and the local processes at tidal inlets and around coastal structures. Many coastal projects require quantitative understanding of these processes and the interactions between them. Regional sediment transport and shoreline evolution models that fully include important coastal processes at local scale are lacking at present. The ov

Long-term implications of climate change and forest management for ecosystem services and ecosystem functioning : Exploring the decision-making space in Swedish production forests

Klimatförändringarna förväntas påverka skogar i de tempererade och boreala zonerna och leda till omfattande förändringar i ekosystemens struktur och funktion. Därför behövs analyser av sannolika utfall av olika scenarier av ökad klimatpåverkan på lång sikt, för att förbättra kunskapsunderlaget och stödja beslutsfattande inom skogssektorn. För skogsägare innebär klimatförändringarna ett behov att öClimate change is expected to affect temperate and boreal forests, potentially causing profound changes to the functioning and the structure of ecosystems. This calls for assessments of the plausible long-term outcomes of a range of climate change scenarios to increase the knowledge base for decision making in forestry. Forest owners need to consider whether current silvicultural management practi

60 11042016 679 60 REVIEW Larsson PedDiab 2016

A Swedish approach to the prevention of type 1 diabetes Pediatric Diabetes 2016: 17(Suppl. 22): 73–77 doi: 10.1111/pedi.12325 All rights reserved © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd. Pediatric Diabetes Review Article A Swedish approach to the prevention of type 1 diabetes Elding Larsson H. A Swedish approach to the prevention of type 1 diabetes. Pediatric Diabetes 2016

https://www.teddy.lu.se/sites/teddy.lu.se/files/2021-11/60%2011042016_679_60_REVIEW_Larsson_PedDiab_2016.pdf - 2026-05-06

SAGE Catalyst - LundOnline With Notes

Collaborative teaching and learning tool, loaded with premium social science textbooks Collaborative teaching and learning tool POWERED BY Driven by the belief that social and behavioral science has the power to improve society, we at SAGE focus on publishing impactful research, enabling robust research methodology, and producing high quality educational resources   We publish more than 1,000 jour

https://www.lundonline.lub.lu.se/sites/lundonline.lub.lu.se/files/2022-11/SAGE%20Catalyst%20-%20LundOnline%20with%20notes.pptx - 2026-05-06

Understanding information sharing in supply chains - Identifying contingency factors that impact benefits of information sharing

För att öka vår förståelse av informationsdelning i försörjningskedjor så är studiens syfte trefaldigt: att granska och analysera existerande akademisk litteratur för att beskriva och strukturera forskningsområdet; att empiriskt utforska informationsdelning i en försörjningskedja som representerar mer än tre led; och att utforska kontextuella faktorer genom litteraturgenomgång och empirisk datainsTo increase our understanding of information sharing in supply chains the purposeof this licentiate was threefold: to review and analyze existing academic literature to describe and structure the research field; to empirically explore information sharing in a supply chain representing more than three tiers; and to explore contingency factors through literature reviews and empirical data collection

Bio-propane from glycerol for biogas addition

In this report, the technical and economical feasibility to produce higher alkanes from bio-glycerol has been investigated. The main purpose of producing this kind of chemicals would be to replace the fossil LPG used in upgraded biogas production. When producing biogas and exporting it to the natural gas grid, the Wobbe index and heating value does not match the existing natural gas. Therefore, th

Cfewp33

cfewp33.pdf Patent på mänskliga stamceller Rättsliga och moraliska aspekter Elna Jönsson Hofverbergsgatan 2 B, 254 43 Helsingborg elnakatarina@hotmail.com elna.jonsson@dom.se 2 CFE Working paper series No. 33 Elna Jönsson graduated from the Faculty of Law, Lund University, in 2006, and is now working as a law clerk at the District Court of Helsingborg. This working paper is entirely based on her M

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfewp33.pdf - 2026-05-06

Neurology Research Unit Coordinator Infrastructure Report 211004 MP

Microsoft Word - Neurology Research Unit Coordinator infrastructure report 211004 MP (kopia).docx Multipark infrastructure report form 2021 Neurology Research Unit Coordinator [Per Odin] 1. Short description of the infrastructure. The neurology research unit is located on the ground level of the Wigert building (Remissgatan 4, Skane university hospital, Lund). It consists of 9 office rooms and 4 r

https://www.multipark.lu.se/sites/multipark.lu.se/files/2021-10/Neurology%20Research%20Unit%20Coordinator%20infrastructure%20report%20211004%20MP.pdf - 2026-05-06

2022-12 Measurement Software Introduction

PowerPoint Presentation • Purpose/mission Program for measurements: • Equipment currently supported • Measurement protocol • Settings and scripts • Data presentation • Saving of data Program for analysis • Various features (data display, log comments, exporting, intensity plots etc). Appendix • Parameter settings. • Interfacing some specific equipment (Triton etc.) • Program structure Contents Cla

https://www.nano.lu.se/sites/nano.lu.se/files/2022-12/2022-12%20Measurement%20software%20introduction.pdf - 2026-05-06

Protokoll is 1507

Brevmall Ins t i tu t ionen fö r Psykolog i Ins t i tu t ionsstyre lsen Institutionsstyrelsens protokoll Närvarande Ordförande Robert Holmberg Sekreterare Caroline Sellberg Ledamöter Anna Hjalmers Mattsson TA-representant Susanna Vestberg lärarrepresentant Beatrice Nyström doktorandrepresentant Henrik Levinsson lärarrepresentant Roger Persson lärarrepresentant Una Tellhed lärarrepresentant Adjunge

https://www.psy.lu.se/sites/psy.lu.se/files/protokoll_is_1507.pdf - 2026-05-06

Origin and the evolution of diatoms through the integration of paleontology and phylogenetics

Diatoms, the prominent photosynthetic eucaryotes, have inhabited the world’s oceans for at least the past 120 Ma since their first appearance in the Lower Cretaceous. There are also records of older diatoms, from the Jurassic dating to ca. 172 Ma and ca. 165 Ma, however these are poorly documented. The predicted origin time of diatoms using evolutionary relationships (molecular phylogenetics) yiel

Radiant Exposures

In Radiant Exposures the artist introduces an exhibition architecture with two angled walls that steers visitors through the space and also provides a structure in which Barba’s films are screened and the artist’s sculptural works installed in a carefully orchestrated setting. Yet, signaling the importance of both film and sound as major themes in Rosa Barba’s practice, visitors will encounter the