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The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant con

Purpose: To investigate if it is possible to earn abnormal returns from the accruals based trading strategy in Sweden. The aim is also to examine if the benchmark used when classifying firms into accruals portfolios has an impact on the abnormal returns from the trading strategy. Methodology: The study investigates the abnormal returns from the trading strategy that aims to exploit the accruals a

Children's interactions with nature are important mediators of health benefits and future relationships with nature and conservation. However, there are growing concerns that children are becoming disconnected from nature as societal changes make natural environments and their affordances less accessible. There is now a need to explore ways to reconnect children to nature. We evaluated bird feedin

Popular Abstract in English The purpose of this dissertation is to produce a cohesive study on how income is related to different events that constitute fertility, such as entry into parenthood, continued childbearing, and the risk of remaining childless. Relying on register-based longitudinal data on men and women living in Sweden between 1968 and 2009, this study aims to contribute to the literaThe purpose of this dissertation is to produce a cohesive study on how income is related to different events that constitute fertility, such as entry into parenthood, continued childbearing, and the risk of remaining childless. Relying on register-based longitudinal data on men and women living in Sweden between 1968 and 2009, this study aims to contribute to the literature by providing insight in

Abstract in Undetermined Background: Measured or modeled levels of outdoor air pollution are being used as proxies for individual exposure in a growing number of epidemiological studies. We studied the accuracy of such approaches, in comparison with measured individual levels, and also combined modeled levels for each subject's workplace with the levels at their residence to investigate the influe

The research area of management control and risk management is relatively novel, especially in the integration aspect of the two. The regulated environment of banks is of interest to this topic due to an already existing high extent of risk management within the organizations. This study uses theoretical foundations of established management control systems and risk management factors, aiming to g

This anthropological study looks at theater improv as a social phenomena and how experienced theater improvisers explain the experience of theater improv when it is at its best. This study also relate theater improv to the anthropological tradition of performance research, the construction of narratives and navigation of self within the framework of the social structures of society. The study sho

In this essay the impacts of corruption on the bilateral trade of 25 EU countries from 1999 to 2008 are investigated. Corruption is the result of malfunctioning institutions and it leads investment flows to be less productive. Hence corruption is expected to impose cost on trade and therefore we expect that corruption mitigate the amount of trade. The negative impact of corruption on trade is most

Seating of churches is crucial to how the building is used, experienced and structured. The liturgical practice and contemporary use of seating of chairs play a fundamental part for the participatory performance on a liturgical stage. The long tradition of close interaction between church and nation, society and Contemporary material culture, plays part in shaping the design process of the physica

Popular Abstract in English Knowledge can be many things; it can be metaphysical, enhancing the understanding of human beings and social relations. It can be hard facts, information, structure and ordering of nature. Knowledge can be inherent in the knowing subject – the emancipated subject, or it can exist as an entity independent of its founder. An apposite metaphor is knowledge as an end in itsThis thesis deals with the colonisation of the university by market forces. The object of inquiry is coproduction of academic knowledge between academic and non-academic actors in newly established universities and university colleges in Sweden. The development of knowledge as a main competitive advantage for commercial companies, and the shift in policies accompanying this development, provides a

Across languages, the species–typical vocalization by domes-tic cats (Felis catus silvestris) is transcribed similarly, typicallycorresponding to [miau:] or [waU:]. Such consistent and ubiqui-tous cross-linguistic transcription is apparently onomatopoetic.However, in humans, these qualities make unique use of thetongue; in comparison, most nonhuman mammals do not ap-pear to employ their tongues wh

The background of this study is my doctoral thesis in Sociology of Law “Violation and Satisfaction: A Sociology of Law Study of Non-Pecuniary Damages to Victims of Crime” (2012). After about ten years, I decided to make a replication based on the same method as in the original study presented in 2012. The general findings from the replication study are presented in the report “Violation and SatisfCompensation for Victims of Sexual Violence in Sweden: Some Empirical Findings from a Socio-Legal PerspectiveKarl Dahlstrand, PhD, lecturer at Sociology of Law Department, Lund University, Sweden.The background of this study is my doctoral thesis in Sociology of Law “Violation and Satisfaction: A Sociology of Law Study of Non-Pecuniary Damages to Victims of Crime” (2012). After about ten years, I

This data package contains high accuracy CO2 dry air mole fractions from 58 ICOS and non-ICOS European observatories at in total 132 observation levels, collected by the ICOS Atmosphere Thematic Centre (ATC) and provided by the station contributors. The package is part of the Globalviewplus v8.0 data product, released in 2022 and is intended for use in carbon cycle inverse modeling, model evalua

Riparian buffer zones (RBZs) are an important instrument for environmental policies for water and biodiversity protection in managed forests. We investigate the variation of the cost of implementing RBZs within different property size classes across the size range of non-industrial forest owner properties in Southern Sweden. Using the Heureka PlanWise decision support system, we quantified the cos

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https://www.lumes.lu.se/sites/lumes.lu.se/files/benhura_clive.pdf - 2026-07-09