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Centrum för handelsforskning vid Lunds universitet VERKSAMHETSBERÄTTELSE | 2023 2 VERKSAMHETSBERÄTTELSE CENTRUM FÖR HANDELSFORSKNING 2023 Inledning Centrum för handelsforskning – 2023 det tionde året Du bläddrar i eller läser nu Centrum för handelsforskning vid Lunds universitets 10:e årsrapport. För alla oss som varit inblandade från början känns detta smått overkligt. I vår snabbrörliga värld är
Beskattning av inkomster inom riskkapitalbranschen har varit föremål för rättsprocesser sedan början av 2000-talet. Rättsläget har förblivit oklart och präglats av rättsosäkerhet och inkonsekvent rättstillämpning. Den centrala frågan rör den skattemässiga behandlingen av den prestationsbaserade avkast-ningen carried interest. Kärnan i problematiken är den komplexa gränsdrag-ningen mellan arbetsinkThe taxation of income within the private equity and venture capital industry has been the subject of legal disputes since the early 2000s. The central issue concerns the taxation of the asymmetric profit distribution referred to as car-ried interest. The tax treatment of carried interest has been characterized by legal uncertainty and inconsistent adjudication. The core problem is whether carried
Development Plan for Third-Cycle Studies in Sociology of Law at the Sociology of Law Department, Lund University Page 1 of 7 Faculty Board DEVELOPMENT PLAN Reg. No STYR 2021/2412 Date 25 October 2023 Development Plan for Third-Cycle Studies in Sociology of Law at the Sociology of Law Department, Lund University Background In 2022, the third-cycle programme in sociology of law was evaluated alongsi
Förlust av biologisk mångfald är ett av de största hoten mot ekosystem och derasfunktioner. Nästan 500 arter i den marina miljön i Sverige anses idag vara hotade ellersårbara. En av dessa är Sveriges enda val, tumlaren (Phocoena phocoena), som lever längs hela Sveriges kust och rör sig över stora områden i sin jakt på fisk att äta. Mänsklig påverkan, framför allt genom oavsiktliga bifångster vid gThe harbour porpoise (Phocoena phocoena) is a small toothed whale with a mainly coastal distribution in the northern hemisphere. As a marine top predator, the species can act as an indicator for early warning signs of ecosystem changes. At the same time, harbour porpoises are globally threatened by human activities and in need of conservation. Successful protection of harbour porpoises requires un
The Nordic Grid facility (NorduGrid [1]) came into operation during summer 2002 when the Scandinavian ATLAS HEP group started to use the Grid for the ATLAS Data Challenges (DC) and was thus the first Grid ever contributing to an ATLAS production. Since then, the Grid facility has been in continuous 24/7 operation. NorduGrid is being used by a growing set of active users from various scientific are
We present the first comprehensive, long-run estimates of Finnish wealth and its distribution from 1750 to 1900. Using wealth data from 17,279 probate inventories, we show that Finland was very unequal between 1750 and 1850; the top decile owned about 90% of total wealth. This means that Finland was more unequal than the much wealthier economies Britain, France and the US, which goes against the c
Biokinetic data are important when calculating the absorbed dose to the patients and can also be used to find the optimal time between injection and imaging. To the authors' knowledge, there are no published biokinetic data in humans for (18)F-choline, except some distribution data at single time points. Four patients with suspicion of metastases due to biochemical recurrence (measurable prostate-
The measurement of the production of deuterons, tritons and He3 and their antiparticles in Pb-Pb collisions at sNN=5.02TeV is presented in this article. The measurements are carried out at midrapidity (|y|< 0.5) as a function of collision centrality using the ALICE detector. The pT-integrated yields, the coalescence parameters and the ratios to protons and antiprotons are reported and compared wit
I denna rapport redovisas populationstrender för 198 svenska fågelarter för åren 1975–2016. Fåglarna har räknats vinter, vår och sommar enligt strikt standardiserade metoder. Sommar- respektive vinterpunktrutter har räknats sedan 1975, i huvudsak i södra Sverige. Standardrutterna räknas också på sommaren (sedan 1996) men täcker hela Sverige. Nattaktiva fåglar har räknats sedan 2010. Utöver detta rWe present the results of the Swedish Bird Survey, run by the Department of Biology, Lund University, as a part of the National Monitoring Programme of the Swedish Environmental Protection Agency. The results for 2016 include data from: 565 winter point counts in 2015/2016 (41st winter), of which 281 were carried out during the Christmas/New Year count, 249 summer point count routes (42nd year) an
Freshwater of good quality is important, even necessary, for human society as well as natural ecosystems to function. However, the uneven distribution of freshwater globally together with other problems such as over-population and pollution all contribute to water stress and water scarcity in many countries. These issues are getting worse and worse. A growing number of companies and organizations
The aim of the project is to develop a framework for an insurance policy for digital assets. The project comprised several stages, starting with the identification of risks associated with these assets. Policyholders were then categorized into two groups based on a predefined rating factor. Subsequently, data about previous thefts was gathered, two different approaches were explored. In the first
Popular Abstract in Swedish Företagen har mer och mer problem att generera och utveckla kunskaper i samarbete med andra, enskilda företag. Forskare inom det teoretiska område kooperativ inlärning har börjat att undersöka hur partnerorganisationer lär sig att samarbeta med varandra. Men det specifika inlärningsinnehållet av denna kollektivt inlärda kunskap är generellt inte något de fokuserar på. DBusiness organizations increasingly face the problem of how to generate and share knowledge in collaboration with other, separate, business organizations. Researchers in the field of inter-organizational learning have started to study the partner-characteristic, partner-dynamic, and partner-situational factors that influence the process and outcome of such strategic learning collaboration. However
In Sweden during the 1940s and 50s, many artistically ambitious filmmakers, like Arne Sucksdorff, Gösta Werner, and Peter Weiss, sought and gained financial aid from sponsors within the industry. Whereas many sponsored films document and communicate industrial processes, these films are more creatively oriented and experiment with film as an artistic expression. Although economic concerns undoubte
Utgångspunkten för uppsatsen har varit att samtliga aktier i ett aktiebolag överlåts till en köpare. I framställningen analyseras hur risken för fel i målbolaget fördelas mellan köpare och säljare med utgångspunkt i köplagens bestämmelser. Från att ha varit en kontroversiell fråga råder det idag inga tveksamheter om att det är köplagens bestämmelser, som lägger grunden för bedömningen av säljarensThe starting point for this thesis has been that all shares in a limited liability company are transferred to a buyer. The presentation analyses how the risk of errors in the target company is divided between the buyer and the seller, based on the provisions of the Sale of Goods Act. From being a controversial issue, there is today no doubt that the provisions of the Sale of Goods Act lay the foun
STATISTISK MEKANIK FYSA21 Hösten 2009 Lars Gislén Department of Theoretical Physics University of Lund 1 STATISTICAL MECHANICS Lars Gislén, Theoretical physics, University of Lund 1. Introduction Classical thermodynamics is based on a few principles derived from: The first and second law. The first law is essentially a law stating the conservation of energy: The change of the internal energy of a
https://www.particle-nuclear.lu.se/sites/particle-nuclear.lu.se/files/2025-01/statistical-mechanics-1.pdf - 2026-09-05
Lund_Seminar_Szewc Machine Learning for Monte Carlo simulators in collider physics Lund University, 13/05/25 Manuel Szewc https://uchep.gitlab.io/mlhad-docs/ https://www.google.com/url?q=https://uchep.gitlab.io/mlhad-docs/&sa=D&source=editors&ust=1747230305868480&usg=AOvVaw0zKNVwxTEa-8H_8uPNdnbv The MLHAD team Benoit Assi, Christian Bierlich, Phil Ilten, Tony Menzo, Stephen Mrenna, Manuel Szewc, M
https://www.particle-nuclear.lu.se/sites/particle-nuclear.lu.se/files/2025-05/Lund_Seminar_Szewc.pdf - 2026-09-05
Environmental RadiologyEnvironmental Radiology is a field of science which studies the presence of ionizing radiation from various sources in the environment and how the radiation doses to humans and biota can be detected or described by means of measurement techniques and calculation methods. Development and improvement of methods and measurement techniques for the determination of ionizing radia
https://www.msf-malmo.lu.se/research-group/environmental-radiology - 2026-09-03
SingleRespondentReport_Main Strategic Research Environment questionnaire 2011Vinnova Sida 1 av 31 From our application in 2009 the main priorities set were the following for the strategic research area Epidemiology for Health (EpiHealth): - to develop a structure for EpiHealth linking Lund University (LU) and Uppsala University (UU). - to promote excellence in epidemiological research, on a region
https://www.epihealth.lu.se/sites/epihealth.lu.se/files/verksamhetsuppfoljning_2011_0.pdf - 2026-09-05
European Spallation Source (ESS) will deliver neutrons at high flux for use in diverse neutron scattering techniques. The neutron source facility and the scientific instruments will be located in Lund, and the Data Management and Software Centre (DMSC), in Copenhagen. A number of detector prototypes are being developed at ESS together with its European in-kind partners, for example: SoNDe, Multi-G
Ulrika Nilsson Accidents CRISTER CEBERG Do accidents happen? …in radiotherapy? Well-known events from 1974-2001 1. Inadequate training of a physicist (log vs. lin) 2. Lack of in-house audit 3. Inadequate training and lack of communication 4. A company that did not recognise and communicate problems reported by users 5. A technician/technologist initiated a repair without reporting to physics/maint
https://www.msf.lu.se/sites/msf.lu.se/files/16._olyckor.pdf - 2026-09-05
