Sökresultat

Fåmansföretagsreglerna har till övergripande syfte att säkerställa att det inte sker otillbörliga skatteundandragande förfaranden genom inkomstomvandling. Detta kan ske i bolag med en mer avgränsad ägarkrets genom att ersättningen för arbetsprestationer betalas ut som till exempel utdelningar. Sådana förfaranden leder till en mer skattemässigt förmånlig behandling för ägarna. Reglerna skapar därmeThe overall purpose of the rules regarding close companies is to ensure the prevention of undue tax evasion by income conversion. This can be done in companies with a limited owner structure, by converting income from work performances to, e.g., dividends. Such procedures will create a more favourable tax treatment for the owners. Therefore, the rules create a greater neutrality and uniformity in

Popular Abstract in Swedish Avhandlingen analyserar den schweiziske teologen Hans Küng och hans arbete med att utforma en universell moral. Enligt Küng kan världsreligionerna ligga till grund för en moral som kan sträcka sig över alla ideologiska, kulturella och religiösa gränser. Denna moral, som vilar på världsreligionerna, kan sedan ligga till grund för världspolitiken och garantera att relatioThis dissertation analyzes the work on universal morality by the Swiss theologian Hans Küng. According to Küng, a universal morality can be formed out of the world's religions that can reconcile ideological, cultural and religious differences. This morality can then form the basis for international policy and politics and guarantee that relations among states are peaceful. Küng's project focuses

Det finns två krav som ska tas i beaktande när olika metoder mot skatteflykt utformas, rättssäkerhet och effektivitet. Sambandet mellan legalitetsprincipen och rättssäkerheten är starkt. Legalitetsprincipen sägs ha uppkommit för att rättstillämpningen ska vara förutsebar och fri från godtycke. Dessa två värden är en stor del av rättssäkerhetsbegreppet och det sägs därför att legalitetsprincipen ärThere are two requirements that must be considered when different methods against Tax Evasion are being designed, the rule of law and efficiency. The relationship between the principle of legality and the rule of law is strong. The principle of legality is said to have incurred in order to make the legal purpose predictable and free from arbitrariness. These two components are a big part of the ru

When researched and discussed as a legal notion, sovereignty is difficult to define&semic as a strict definition will in all probability be built on subjective state values, and will also change due to adoption or denunciation of treaties, and changes in the overall international political climate. Therefore, as an effect, scholars have declared sovereignty as dead and, thus, of no value to th

“Ripples in the water” is a qualitative research of eight family members´ experiences of the service they received from the psychiatric departments in the University Hospital in Iceland when one of the family became mentally ill. The eight participants in the research came from families, who had the total of six mentally ill patients. I conducted a total of six interviews with these participants,

Etableringsfriheten för företag är en av de mest fundamentala rättigheterna i Lissabonfördraget. Fördragets artiklar utgör grunden för rättigheten och ger företag rätt att starta eller driva verksamhet i vilken medlemsstat som helst i EU utan att diskrimineras. Denna rättighet har ytterligare utökats genom införandet av nya företagsformer och genom harmonisering av bolagsrätten i ett flertal direkThe freedom of establishment for companies is one of the fundamental rights enshrined in the FEU Treaty. The provisions of the Treaty set out the basis for the right and give companies the freedom to take up and pursue activities in any Member State of the EU without being discriminated. This right has been further expanded through the adoption of new company forms as well as harmonised through se

The paper/presentation gives an overview of Peer-Assisted Study Schemes (SI-PASS) in Higher Education in Europe. SI-PASS is a method of improving student performance in “difficult” courses combining “how to learn” with “what to learn”. SI-PASS sessions are scheduled parallel to the regular education and are guided and facilitated by a “senior” student, the SI-PASS leader. The sessions are based on

BACKGROUND: Breastfeeding in the public sphere is known to be experienced as a problem for many women. It has been shown to arouse negative feelings among the public, depending on the attitude of those in the immediate surroundings. This contributes to the fact that many women hesitate to breastfeed in public and prepare themselves for potential adverse comments.METHODS: An online survey was used

Encapsulation in self-assembled lipid structures has been shown to increase the stability of large biomolecules, including proteins and nucleic acids (NAs), which has many potential applications in the food and pharmaceutical industries. In order to fully optimise the encapsulation system for a certain application, however, it is important to understand the effect of the encapsulated biomolecule o

BACKGROUND: Electronic health records (EHRs) are generated at an ever-increasing rate. EHR trajectories, the temporal aspect of health records, facilitate predicting patients' future health-related risks. It enables healthcare systems to increase the quality of care through early identification and primary prevention. Deep learning techniques have shown great capacity for analyzing complex data an

We live in a time where capitalism has long since eliminated any notion of alternative systems from our imaginaries, so that it “occupies the horizon of the thinkable” (Fisher 2009). At the same time, we have seen a (re)turn to positivism and acceptance of the neoliberal system in academia, even in the humanities and studies of art (Grønstad 2020, Poenar 2018). The rejection of the political proje

Microsoft Word - LUMES_Thesis_2007_Steven_Canty.doc.doc Positive and Negative Impacts of Dive Tourism: The Case Study of Utila, Honduras. Steven W. J. Canty Ällingavägen 7B: 511 227 34 LUND, Sweden email: steven.canty@gmail.com Submitted in fulfilment of the requirements for the International Master’s Programme in Environment Studies and Sustainability Science. Supervised by Mats Svensson Lund Uni

https://www.lumes.lu.se/sites/lumes.lu.se/files/steven_canty.pdf - 2025-11-21

Microsoft Word - starting_paper_Love_Eriksen.doc 1 Introduction Amazonia, the world’s largest area of tropical forest, has ever since the initial steps of European colonization been viewed as a landscape difficult to master. Known as “The Green Hell”, the area has been seen as an inhospitable place for human colonization and as a consequence of the demographic collapse caused by the colonizing nat

https://www.keg.lu.se/en/sites/keg.lu.se.en/files/_alf3.pdf - 2025-11-21

Microsoft Word - Instructions for Master’s Theses in Political Science.docx 1 Instructions for Master’s Theses in Political Science The master’s thesis course in Political Science is worth 30 credits and comprises one term of full-time studies. The course consists of the student’s independent thesis work, individual supervision and seminars. At the introductory meeting or shortly thereafter, the s

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/_polisci_instructions_for_thesis_students.pdf - 2025-11-21

Newsletter teachers spring 2020.pdf GRADUATE SCHOOL – TEACHER & FRIENDS NEWSLETTER, SPRING 2020 Issue 8 – spring 2020 Teacher Times Letter From the Director of Studies Graduate School news & info Corona and Graduate School A fifth programme coming in 2021: the MSc in Social Scientific Data Analysis Our new Methods Director presents himself! 1 2 6 11 13 NB. The newsletter is also available (with cl

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/tn8.pdf - 2025-11-21

Microsoft Word - checklistaphdrasar2 (EN).docx YEAR 2 Guidelines for Doctoral Students at RÄS, 26/05/2009 Guidelines for Reviewing Individual Study Plans The doctoral research student’s working conditions ~  Extent and focus of the academic supervision To be discussed:  What does the division of labour between the principal academic supervisor and the assistant academic supervisor look like?  D

https://www.soclaw.lu.se/en/sites/soclaw.lu.se.en/files/2020-12/guidelines_for_doctoral_students_soclaw_-_year_2.pdf - 2025-11-21

1 1 Recommendations to LUND University Medical, Science and LTH Faculties from WINGS Workshops 2015.10.09 Contact: Alice Marshall, Gender equality and diversity expert, alice.marshall@addgender.se Areas to prioritize in order to ensure equal opportunities and resposibilities for students and employees, based on feedback from workshop participants:  Integrate gender equality and bias awareness int

https://www.wings.lu.se/sites/www.wings.lu.se/files/add_gender_recommendations_to_lund_university_from_wings_workshops_20151009.pdf - 2025-11-21

Document cover Guidelines on the Remuneration of Boards and Committees Regulated in Lund University’s Rules of Procedure REGULATORY DOCUMENT COVER PAGE Guidelines on the Remuneration of Boards and Committees Regulated in Lund University’s Rules of Procedure Type of regulatory document: Guidelines Definition of the type of regulatory document: Guidelines establish how someone must or should act in

https://www.staff.lu.se/sites/staff.lu.se/files/2025-06/guidelines-on-the-remuneration-of-boards-and-committees-regulated-in-lund-universitys-rules-of-procedure.pdf - 2025-11-21

The Department of Communication offers its English courses predominantly at the postgraduate level. When you study Media and Communication Studies, you learn about how news is created, the importance of the internet for democracy and the role of television. We examine how attitudes are shaped, culture is produced and how the media influence people's consumption and lifestyle. You will be trained i

https://www.iko.lu.se/en/education/education-media-and-communication-studies - 2025-11-19