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I sitt arbete mot att förhindra skatteplaneringsförfaranden har lagstiftaren i inkomstskattelagen infört begränsningar mot rätten till att dra av ränteutgifterna för koncerninterna lån. Vid lagstiftningens införande kom detta endast att gälla lån som hänförde sig till förvärv av delägarrätter men då lagstiftningens syfte inte ansågs uppnås utvidgades reglerna till att omfatta alla interna lån. LagIn the legislator’s work towards preventing tax evasion, the legislator introduced restrictions against deduction of interest expenses relating to inter corporate loans. At first, the adjudication process only applied to loans that were attributable to the acquisition of ownership rights within the corporation. But when the purpose of the law was not considered to be achieved, the legislation was

Denna uppsats syftar till att beskriva hur lärare uppfattar och hanterar situationer då de uppfattar att en kollega missköter sitt jobb. Detta för att vi menar att tjänstemannens relationer till sina kollegor har försummats till förmån av forskning kring deras relationer till överordnade, lagen och samhällsmedlemmarna. Undersökningen består av samtalsintervjuer med åtta lärare och en biträdande re

This thesis follows previous research on sunk cost associated with exports of heterogeneous goods. The impact of sunk cost is evaluated at the industry level, using the Chilean wine industry as a case study. Data for export flows to 92 destination countries over the period 1990 – 2006 shows strong evidence on the importance of sunk costs for future export decisions, and the results are statistical

COSM10 1 COSM10: Introduction to Asian Studies (Autumn 2022) Course literature is 562 pages but an additional 100 pages may be added to keep up with current events and trends in the field. Amako, S. 2017. Methods for area studies and contemporary China study. 6(1): 2-28. [27 pages] Amrith, Sunil. 2011. Reconstructing the ‘Plural Society’: Asian Migration Between Empire and Nation, 1940-1948. Past

https://www.ace.lu.se/sites/ace.lu.se/files/2022-06/COSM10_literature.pdf - 2026-07-23

Namnlös Reading list for Sustainable Services (SEMA54), 7,5 credits The reading list was approved by the Department of Service Studies 2023-05-24, revised 2024-08-30. The reading list is valid from 2024-08-30. Högskolan i Borås (latest edition). Guide till Harvardsystemet. Borås: Högskolan i Borås. [51 p.]. Https://www.hb.se/biblioteket/akademiskt-sprak/referera-till-kallor/guide-till-harvardsyste

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2024-09/LL_SEMA54_eng_HT24_rev_240830.pdf - 2026-07-23

IT = Invited Talk (20min + 5 min questions)CT = Contributed Talk (12 min + 3 min questions)The poster exhibition will take place outside the auditorium. Note that posters are limited to a width of 70 cm! Wednesday 2 OctoberLocation:  LUX auditorium12:00-13:30Registration13:30-13:35Welcome by LOC13:35-13:45Introduction from National committee for astronomy13:45-13:55Introduction from Swedish Astron

https://www.lundobservatory.lu.se/astronomdagarna-2024/conference-programme - 2026-07-23

WORKSHOP PROGRAMME International Workshop: Migration and Informality in Central and Eastern Europe Dates: March 26-27, 2018 Venue: Lund, Sweden MARCH 25, 2018 Arrival of Participants MARCH 26, 2018 08:30-09:00 Opening and welcoming speech of the organisers of the workshop 09:00-11.00 Panel: Informality and State: Governance of Migration and Politics. Chair and Discussant: Diana Kudaibergenova, Lun

https://www.soclaw.lu.se/en/sites/soclaw.lu.se.en/files/workshop_programme.pdf - 2026-07-24

TVSM-4000 / THID-5000 | Division of Structural Mechanics Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any pe

https://www.byggmek.lth.se/english/publications/tvsm-4000-thid-5000/ - 2026-07-23

Microsoft Word - Digital History Sweden IV – Program.docx 1 Digital History in Sweden IV Humlab/Zoom (Umeå University), December 9–10, 2021 Thursday, December 9 10.00–10.45 Registration and coffee 10.45 Welcome https://umu.zoom.us/j/67685754693?pwd=cEFHTldKS3h6SkQwQVhTQmkrQWNYQT09 Christer Nordlund, dean of the Faculty of Arts and Humanities (Umeå University) Karin Danielsson, director of Humlab (

https://projekt.ht.lu.se/fileadmin/user_upload/project/digitalhistory/Digital_History_Sweden_IV__Program_Umeaa.pdf - 2026-07-23

Dagens Nyheter etablerade under våren 2022 lokala redaktioner i Luleå och Umeå med syftet att förmedla nyhetshändelser från Norrland till en rikspublik. Sedan uppstarten i mars 2022 till tidpunkten för genomförandet av denna studie har runt 180 artiklar producerats av redaktionens reportrar. Syftet med studien är att undersöka hur Norrland representeras och gestaltas i Dagens Nyheter och ifall etaDuring the spring of 2022, the Stockholm-based newspaper Dagens Nyheter established two newsrooms in the cities Luleå and Umeå located in the north of Sweden. The purpose was to communicate news events from Norrland to a national audience. From the start of the newsrooms until the time of this study, around 180 articles were published. The aim of this study is to investigate how the region of Nor

The frequent restocking of stores and constant promotional offers associated with fast fashion presents the physical cues for consumers to engage in fashion-oriented impulse buying. This consumption behaviour has led to over consumption and the underutilization of clothes, adding to the problems of textile waste all over the world. Despite the increasing interest in consumers’ disposition behaviou

Denna uppsats syftar till att utvärdera ett förslag till ett integritetsdesignmönster. Utvärde-ringen sker genom att samla in litteratur som rör integritetsfrågor och fenomen för att se vilka faktorer som är relevanta att ta i beaktande för vårt mönster. Den empiriska delen av uppsat-sen består sedan av utvärderingar från personer som har en expertis i integritetsfrågor. I mötet mellan litterature

Efforts to reform the public sectors of Zambia have been ongoing since the 1990s with objectives to ensure efficient and high-quality provision of public goods and services to all citizens and battling persistently high levels of poverty. Outcomes have however been mixed at best. This study assesses how reforms to the public sectors of Zambia have been framed in terms of what problem representati

Syftet med studien är att undersöka hur revisorer gör sina professionella bedömningar och därigenom skapa en djupare förståelse för varför revisorer tolkar och granskar företags finansiella rapporter på detta sätt. Denna tvärsnittsstudie grundar sig i konstruktivism där materialet samlats in enligt kvalitativ forskningsdesign. Vidare bidrar uppsatsen med ett hermeneutiskt synsätt på revisorns be

This thesis in collaboration with ESS proposes a workflow for developing, deploying, and integrating machine learning models into the control system. Machine learning offers a promising potential for control systems but often introduces technical debt, with the actual model code representing only a small fraction of the total code base. To address this a data-centric process is proposed for retrie

The main focus of this thesis has been to examine and compare how the size and number of internal power transformers affects the technical performance (robustness, power quality and efficiency) of a utility-scale PV plant. The technical performance was examined in a simulation environment (MATLAB Simulink), where a PV plant with a fixed number of PV arrays and converters, corresponding to a rated

This master's thesis explores how organisations manage and measure performance through performance measurement systems. Though as performance management systems often relies on ad-hoc, informal methods, leading to inconsistencies and misalignment with organizational objectives. This study advocates for a systematic approach to performance management system implementation, aligning it with orga

The global business environment has changed rapidly during the past decades; part of that change is the concept of Born Globals. Small and emerging companies are deviating from the traditional globalisation models with incremental steps to internationalisation in favour of turning global from inception. When a Born Global firm acquires Venture Capital, new demands on efficiency and returns are set

Forskningsfrågor: Hur positioneras och marknadsförs vitt snus i Sverige? Vilka budskap sänder vita snusvarumärken i sin reklam och vilka är dessa budskap riktade till? Syfte: Syftet med studien är att beskriva hur det vita snuset är positionerat och marknadsförs på den svenska marknaden för valda fallföretag samt undersöka vilka budskap de sänder, för att bidra till teorin med insikter om positionResearch question: How is white snus positioned and marketed in Sweden? What messages do white snus brands convey in their advertising, and who are these messages targeted towards? Purpose: The aim of the study is to describe how white snus is positioned and marketed in the Swedish market for selected case companies, as well as to examine the messages they convey, in order to contribute to the the

This thesis investigates the effects of monetary policy on investments by venture capital firms. Modeling central banks’ interest rates and various macroeconomic variables on venture capital investments, we find a statistically significant relationship whereby expansive monetary policy is correlated with more investment in startups by venture capital. The panel data models use data from 2000 to 20