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Generationsskifte i fåmansföretag -Utgör karensregeln ett hinder vid överlåtelser till närstående?

En betydande andel av Sveriges företag utgörs idag av fåmansföretag, vilka spelar en avgörande roll för den svenska samhällsekonomin. Det är av stort värde att skapa goda förutsättningar för ägarskiften i befintliga fåmansföretag som möjliggör att upparbetade värden i företag med tillväxtpotential tillvaratas. Fåmansföretag omfattas idag av ett särskilt fördelningssystem, de s.k. 3:12 – reglerna. A significant proportion of Sweden's business currently consists of small companies with few employees, but these companies play a critical role in the Swedish economy. It is crucial to create good conditions for the transfer of ownership within existing private businesses and safeguard growth potential. These close companies are subject to a special regulation, the so called 3:12- rules. The

När "håll i, håll ut, håll avstånd" inte längre fungerar. En innehållsanalys av Region Skånes Facebookinlägg under covid-19-pandemin

I nuläget har vi levt med covid-19-pandemin och dess medföljande restriktioner, rekommendationer och budskap i över ett år. De konstant återupprepade budskapen kring ämnet har resulterat i att människor tröttnat på att följa restriktioner och uppmärksamma informationen, vilket WHO beskriver som pandemic fatigue. Samtidigt har denna trötthet, som kan leda till att människor väljer att ignorera elleAs of now, we have lived with the Covid-19 pandemic and its accompanying restrictions, recommendations and messages for over a year. The constantly repeated messages about the same topic has resulted in people tiring of following restrictions and paying attention, which is what the WHO describes as pandemic fatigue. Meanwhile, fatigue such as this, which could lead to people choosing to ignore or

Plats för välbefinnande - rummets påverkan på känslor, syn på välbefinnande och meningen med livet.

Vi rör oss ständigt i offentliga rum som på olika sätt är utformade för att påverka oss. Denna studie undersöker om människors känslor, syn på välbefinnande och syn på meningen med livet påverkas av att befinna sig i olika rum, i detta fall en kyrka (N=51) och ett köpcenter (N=51). Två verktyg, semantiska mått och Positive and Negative Affect Schedule (PANAS) används för att undersöka om det finnsWe are constantly moving between environments that are designed to affect us in one way or another. The purpose of this study is to investigate if the room has an influence on people's feelings, and their views on well-being and meaning of life. In a randomised experiment, the study explores whether there is a measurable difference in the participants’ feelings and thoughts in a church (n=51)

Layout Redesign and Automation for a Lean Packing Process in a Distribution Center

Background: Warehouses serve an important role in many supply chains as they can affect business competitiveness in terms of both costs and customer service. However, the cost of operating a warehouse is often high due to the presence of many non-value adding activities. Lean is a philosophy that can be used to eliminate waste and enable cost reductions in companies. By implementing Lean warehousi

Social ångest hos tonåringar: en kvantitativ studie om förekomst av social ångest hos en grupp svenska tonåringar, samt relationen mellan social ångest och psykosociala aspekter

The purpose of the present study was to increase knowledge about social anxiety within a population that previous research has largely ignored even though it has been showed that difficulties often arise in this period, namely adolescence; by looking upon how frequently occurring it is, to see which symptoms are most commonly experienced and to see if and how social anxiety relates to diverse psyc

Shaping scientific careers: the role of early-career research topic dynamics in fostering novel knowledge

This study explores how scientists navigate research topic transitions during their early-career training and examines its impact on the production of novel knowledge. Drawing on survey data of 270 mid-career scientists in life sciences, we investigate their time investment in topics during early career stages (i.e. during PhD and postdoc training) and trace their research output for 15 years afte

Att spela på kredit - Spellagens kreditförbud i förhållande till konsumentkreditlagens krav på kreditprövning

Spel om pengar utgör en riskfylld del av dagens samhällshandel. Överdrivet spelande och de negativa konsekvenserna av spelande ämnas motverkas genom spelansvarsåtgärderna i spellagen (2018:1138). En av dessa ansvarsåtgärder är kreditförbudet, 14 kap. 8 § spellagen, som förbjuder licenshavare och spelombud från att själva erbjuda eller lämna kredit för spelinsatser. Regeringen har nyligen i prop. 2Gambling constitutes a risky aspect of today’s modern economy. Excessive gambling and the negative consequences of gambling are indented to be countered through the gambling responsibility measures in the Swedish Gambling Act (2018:1138). One of the responsibility measures is the credit ban, Chapter 14 Section 8 of the Gambling Act, which prohibits license holders and gambling agents from offering

Mental health and support

Mental health and support | Student website LTH 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 personally

https://www.student.lth.se/english/support-and-services/mental-health-and-support/ - 2026-05-18

Congratulations to Katarina Mårtensson who has been awarded the honorable Spirit of ICED Award

Congratulations to Katarina Mårtensson who has been awarded the honorable Spirit of ICED Award Congratulations to Katarina Mårtensson who has been awarded the honorable Spirit of ICED Award Published 16 September 2025 Professor Katarina Mårtensson has been awarded the honorable Spirit of ICED Award and will be presented with the award in person at ICED’s conference in Salamanca, Spain next year Aw

https://www.uvet.lu.se/en/article/katarina-maartensson-har-faatt-den-hedrande-spirit-of-iced-award-utmaerkelsen/ - 2026-05-18

News Archive - Page 3 of 54 - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law

News Archive - Page 3 of 54 - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Wo

https://rwi.lu.se/news/page/3/ - 2026-05-18

Cambodia Archives - Page 3 of 4 - The Raoul Wallenberg Institute of Human Rights and Humanitarian La

Cambodia Archives - Page 3 of 4 - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programm

https://rwi.lu.se/tag/cambodia/page/3/ - 2026-05-18

Niyongabo jean

Where Sustainable Agriculture means Agricultural Productivity? The case study of Gikongoro in Southwestern Rwanda By Jean Niyongabo E-mail: Jean.Niyongabo.557@student.lu.se Ngabojean2002@yahoo.fr Telephone: (+46)73 690 78 54 Advisor: Turaj S. Faran Department of Economic History Telephone: (+46) 46 224 474 E-mail: turaj.faran@ekh.lu.se Thesis Submitted in Partial Fulfillment for the Award of a Mas

https://www.lumes.lu.se/sites/lumes.lu.se/files/niyongabo_jean.pdf - 2026-05-19

Williams laura thesis 2010

SECOND HOME TOURISM in rural tobago- THE PERCEIVED SOCIO-ECONOMIC AND ENVIRONMENTAL IMPACTS LUMES 2008-2010 SECOND HOME TOURISM IN RURAL TOBAGO- THE PERCEIVED SOCIO-ECONOMIC AND ENVIRONMENTAL IMPACTS Author: LAURA N. WILLIAMS laura.n.will@gmail.com 5/24/2010 A thesis submitted in partial fulfilment of the requirements for Lund University International Master's Programme in Environmental Studies an

https://www.lumes.lu.se/sites/lumes.lu.se/files/williams_laura_thesis_2010.pdf - 2026-05-19

Integrerade verksamheter 150226 0

Microsoft Word - Integrerade_verksamheter_150226 1 PROJEKT OM STÖD TILL UTVECKLING AV INTEGRERADE VERKSAMHETER INOM PSYKIATRISK ÖPPENVÅRD – EN UTVÄRDERING 2 Förord I en överenskommelse mellan Sveriges Kommuner och Landsting (SKL) och regeringen från maj 2012 har man enats om en satsning på att utveckla och samordna insatserna mot psykisk ohälsa. I ett av delmålen för denna satsning fanns ett uppdr

https://www.cepi.lu.se/sites/cepi.lu.se/files/integrerade_verksamheter_150226_0.pdf - 2026-05-19

Hildingssonkhan 23okt17

Hildingsson & Khan_23okt17_short Hållbar välfärd: att förena ekologiska och sociala dimensioner i den hållbara staden ROGER HILDINGSSON & JAMIL KHAN, LUNDS UNIVERSITET Två stora utmaningar i städerna • Miljö och ekologisk hållbarhet – Klimatpåverkan, markanvändning, lokala utsläpp, resursförbrukning och konsumtion, klimatanpassning • Social välfärd – Segregation, fattigdom, (o)jämlikhet, (o)hälsa,

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/hildingssonkhan_23okt17.pdf - 2026-05-19

Valkomstbrev mvec14 industriell miljoekonomi for miljovetare vt 19

Brevmall 2019-02-02 Besöksadress Telefon dir Växel E-post Internet Sölvegatan 37 046-222 3782 046-222 0000 Yvonne.Persson@cec.lu.se http://www.miljovetenskap.lu.se Mi l jövetenskapl ig utb i ldn ing Centrum för mi l jö- och k l imatforskn ing Välkommen till kursen Industriell miljöekonomi för miljövetare MVEC14, VT 2019! Kursen går på heltid vecka 4-12 (21 januari --- 24 mars) 2019 och ger en intr

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/valkomstbrev_mvec14_industriell_miljoekonomi_for_miljovetare_vt_19.pdf - 2026-05-19

Listening Room

20 November 2025 Part of SOUND+PURPOSE: Inaugural conference of the SOUND+ Network for Transdisciplinary Research in Sound PROGRAMME08:30–09:30 The Sounds of Human-Robot InteractionHannah Pelikan, Stine S. Johansen, Sébastien Le Maguer, Ilaria Torre and Georgios Diapoulis3 min 41 sec loopThe robotic soundscape consists of many layers, from the consequential motor sounds to semantic utterances. Thi

https://www.lmc.lu.se/en/activities/2025/listening-room - 2026-05-19