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Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl.

The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. These trends are then examined in relation to th

Universal Lossless Source Coding Techniques for Images and Short Data Sequences

In this thesis various topics in universal lossless source coding are discussed and analyzed. The main focus in this work is on lossless data compression of grayscale still images. Such images are, for example, frequently occurring in medical imaging. Based on theoretical considerations and empirical observations new compression algorithms are presented that are, in terms of compression performan

Hydrological effects of water harvesting techniques

The thesis investigates hydrological effects of large-scale water harvesting techniques on local water balances as well as sediment erosion. The techniques of tabias, soil contour ridges and small hill reservoirs are investigated. Pertinent processes are observed and simulated using various hydrological models.

Benny Carlson

Professor emeritus Kontaktinformation E-post: benny [dot] carlson [at] ekh [dot] lu [dot] se Telefon: +46 46 222 74 88Organisation Ekonomisk-historiska institutionen Besöksadress: Scheelevägen 15B, Alfa 1, Lund Rumsnummer: Alfa 1:2111 Hämtställe: HS 10 WebbplatsBenny Carlsons profil i Lunds universitets forskningsportalAndra roller Professor emeritus Tillväxt, teknologisk förändring och ojämlikhet

https://www.ehl.lu.se/benny-carlson - 2025-06-26

Unga män och maskuliniteter

The environment surrounding us affects our sense of ourselves, although it isn’t something static or permanent, but rather predetermined by our perception. What we wanted to explore with this study was how men were influenced by their environment in relation to their identity development, and in what way they felt social pressure from the society. Therefore our purpose of the thesis was to investi

Kommunikationsstrategier inom tre församlingar, en jämförande studie

Syftet med denna studie är att jämföra kommunikationsstrategier i tre olika församlingar, som verkar i olika kontexter, för att få en startpunkt för att svara på frågan varför medlemmar lämnar Svenska kyrkan i en takt av 1,6% per år. Det är viktigt för församlingarna att bli sedda som en positiv och ansvarstagande organisation som bidrar till det lokala samhället och dess innevånare. Klarar inte f

Ekosystemtjänster och naturbaserade lösningar i den kommunala fysiska planeringen

Fler och fler människor bor i städer, men vårt nuvarande levnadsätt skapar problem, både för oss själva och för naturen. Problemen utgörs bland annat av klimatförändringarnas konsekvenser, brist på biologisk mångfald (artrikedom), förstörelse av ekosystem och hälsorisker för människor. Konsekvenserna av dessa problem blir extra tydliga i städer eftersom befolkningen där påverkas mest. Det beror påModern society is characterized by rapid population growth and urbanization. The urban population is exposed to many risks connected to the urban way of living such as the effects of climate change, loss of biodiversity and health risks. Sustainable urban planning where ecosystem services and nature-based solutions are included can mitigate these risks. The purpose of this study is to investigate

No title

This thesis begins by briefly discussing translation in general, identifying some of the problems involved in the linguistic activity. Then it seeks to explain what is involved in translation relating to film and television, i.e. subtitling. Finally, a comparison will be made between the Spanish speech in the Mexican film, Como agua para chocolate - directed by Alfonso Arau in 1992 and based on hi

Precambrian and Caledonian history of Svalbard’s West Ny Friesland Terrane

This thesis deals mainly with age-investigations of metasedimentary and magmatic rocks of Ny Friesland, located in the northeastern Svalbard. However, the provenance of quartz-porphyry clasts in a Devonian conglomerate have also been investigated in northwestern Svalbard. This information is important for reconstructions of plate movements in the high Arctic during the Caledonian orogeny and earli