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En principenlig eller principiell förändring? – En kritisk analys av Finansdepartementets promemoria om förändringar av reglerna vid underskottsavdrag i ljuset av skatterättsliga principer
Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärrenTaxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if
Anonyma vittnen och rätts(o)säkerhet – En kritisk granskning av den svenska regleringen om anonyma vittnen
Sowing Seeds of Change : Feminist collective action for agroecological transformation in Zimbabwe
Avhandlingen undersöker hur kvinnor i Zimbabwes jordbrukssektor tillämpar kollektivt handlande för att främja agroekologisk omvandling och utmana könsrelaterade ojämlikheter. Trots att kvinnor utgör minst 70% av arbetskraften i Zimbabwes jordbrukssektor, marginaliseras de genom ojämlik tillgång till mark, utestängning från strategiska beslut och devalvering av beprövad erfarenhet. Studien bygger pThis thesis examines how women in agricultural communities in Zimbabwe leverage collective action to advance agroecological transformation while challenging systemic gender inequities. It responds to the persistent marginalization of women in Zimbabwean agriculture by investigating how collective action reclaims agency and reshapes agroecological systems. Despite constituting at least 70 % of the
Nya nyckeltal för BRF - hjälper eller stjälper de?
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BECC Verksamhetsplan 2023
Microsoft Word - Verksamhetsplan 2023 BECC verksamhetsplan 2023 Dnr: STYR 2023/506 2023-02-28 1 Verksamhetsplan 2023 för det strategiska forskningsområdet BECC, (Biodiversity and Ecosystem Services in a Changing Climate) vid Lunds och Göteborgs universitet 1. Vision BECC är en internationellt ledande forskningsmiljö vilken sammanför och utvecklar excellent forskning och utbildning vid Lunds (LU) o
https://www.becc.lu.se/sites/becc.lu.se/files/2023-03/BECC%20Verksamhetsplan%202023.pdf - 2026-06-19
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Ny docent i ukrainska
https://www.sol.lu.se/article/ny-docent-i-ukrainska/ - 2026-06-18
Ny docent i polska
https://www.sol.lu.se/article/ny-docent-i-polska/ - 2026-06-18
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Stadgar
Stadgar | Sacoråd Region Örebro Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Om oss Stadgar Kontakt Kalendarium Ombud Samverkansombud Vad gör ett samverkansombud? Skyddsombud Sacoråd Region Örebro Om oss Kontakt Kalendarium Ombud Sök på saco.se Start > Förtroendevald > Lokalt fackligt arbete > Lokala föreningar > Sacoråd Region Örebro > Om oss > Stadgar Stadgar Sacoråd Reg
Nyheter
Nyheter | Saco-S Malmö universitet Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Om oss Kommande event på MAU Kalender Kontakt Avtal som gäller Mau Bli medlem Nyheter Saco-S Malmö universitet Om oss Kommande event på MAU Kalender Kontakt Avtal som gäller Mau Bli medlem Nyheter Sök på saco.se Start > Förtroendevald > Lokalt fackligt arbete > Lokala föreningar > Saco-S Malmö
Searching for hot water world candidates with CHEOPS: Refining the radii and analysing the internal structures and atmospheric lifetimes of TOI-238 b and TOI-1685 b
Studying the composition of exoplanets is one of the most promising approaches to observationally constrain planet formation and evolution processes. However, this endeavour is complicated for small exoplanets by the fact that a wide range of compositions are compatible with their observed bulk properties. To overcome this issue, we identify triangular regions in the mass-radius space where part o
Perceived health, psychological distress and quality of life in 8415 adults with congenital heart disease from 32 countries
Background The global prevalence of congenital heart disease (CHD) is increasing. Research on patient-reported outcomes (PROs) predominantly originates from high-income countries, resulting in an incomplete understanding of the true global burden of CHD from the patient perspective. Therefore, we described perceived health, psychological distress and quality of life (QoL) in a large sample of adul
Quality of Life in Adults With Transposition of the Great Arteries With a Systemic Right or Left Ventricle
Background Advances in medical and surgical care have improved survival in patients with transposition of the great arteries (TGA), shifting focus toward quality of life (QoL). In this study we evaluate QoL in adults with TGA, including congenitally corrected TGA (ccTGA) and patients with dextro-TGA (d-TGA), by comparing patients with a systemic right ventricle (sRV) and systemic left ventricle (s
Continent-wide differentiation of fitness traits and patterns of climate adaptation among European populations of Drosophila melanogaster
A particularly well-studied evolutionary model is the vinegar fly Drosophila melanogaster, a cosmopolitan insect of ancestral southern-central African origin. Recent work suggests that it expanded out of Africa ∼9,000 years ago, and spread from the Middle East into Europe ∼1,800 years ago. During its global expansion, this human commensal adapted to novel climate zones and habitats. Despite much w
A large-scale study across the avian clade identifies ecological drivers of neophobia
Neophobia, or aversion to novelty, is important for adaptability and survival as it influences the ways in which animals navigate risk and interact with their environments. Across individuals, species and other taxonomic levels, neophobia is known to vary considerably, but our understanding of the wider ecological drivers of neophobia is hampered by a lack of comparative multispecies studies using
Study of ⟨pT ⟩ and its higher moments, and extraction of the speed of sound in Pb-Pb collisions with ALICE
Ultrarelativistic heavy-ion collisions produce a state of hot and dense strongly interacting QCD matter called quark-gluon plasma (QGP). On an event-by-event basis, the volume of the QGP in ultracentral collisions is mostly constant, while its total entropy can vary significantly due to quantum fluctuations, leading to variations in the temperature of the system. Exploiting this unique feature of
