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In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. It results that
Det förekommer i dagsläget att det bildas tillfälliga fastigheter för exploateringsändamål. Anledningen till att de bildas är att exploatören vill få lagfart och möjlighet att belåna fastigheten tidigare, i jämförelse med att exempelvis vänta tills det att hela området har genomgått en slutgiltig fastighetsbildning för t.ex. bostadsfastigheter. Trots sina fördelar hindras denna fastighetsbildning
Abstract Author: Mikaela Johansson Borg Title: The values of life - a study of how our life values changes during the years of development. Supervisor: Anders Östnäs Assessor: Christina Erneling The purpose of the study was to describe and analyze of life values based upon different ages, in order to make comparison between them. Life values mean what you as an individual state as the most impo
Genom denna kvalitativa studie undersöks dansstuderandes behov av musikundervisning vid högre dansutbildningar. Studiens empiri är främst baserad på intervjuer med fyra informanter med lång tids yrkeserfarenheter av dans inom olika områden. Genom informanternas uttalan-den om dans och musik bearbetas frågeställningen om rytmik som musikpedagogisk metod kan varaen hjälp för danselever att närma sigTitle: Eurhythmics at professionaldance educations. A study based on four persons' experiences of eurhythmics and music education at professional dance educations. This qualitative study examines dance students' needs for music education at professional dance educations. The study's empirical work is based primarily on interviews with four informants with longterm professional experie
In this essay I analyse the hip-hop song Same Love along with its music video and the cover art for the single. The purpose of the essay is to discuss how Macklemore, the heterosexual artist who has written and performs the song, talks about homosexuality and homosexual identity. I use a discourse analysis inspired by Laclau & Mouffe along with theories about identity politics and speaking for
This thesis examines and compares spontaneous metaphor usage in conversations within and between generations. It investigates to what extent they can be seen as motivated by bodily, conventional and situated factors with the help of the Motivation and Sedimentation Model (MSM), which operates with these three levels of meaning. The model combines and integrates earlier accounts of metaphor motivat
LUM nr 8 - 2005 LUM Lunds universitets magasin | Nr 8 | 2005 HÄSTKRAFT Lundaforskare konstruerar jätteteleskop SOL-centrum centraliserar 2 LUM NR 8 | 2005 MASSAKER I DET GRÖNA LUM NR 8 | 2005 3 MASSAKER I DET GRÖNA Med den senaste gåvan, bilden ”Stilla vatten”, förvaltar nu Lunds universitet en sammanlagd miljon- donation av Gerhard Nordström. – Och det rör sig om mycket cen- trala verk i konstnär
https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-8-2005.pdf - 2026-07-18
When referring to the same event, people can have different assumptions. What is interesting to see is why these assumptions are different, why do people have different stories? Some of the reasons could be different levels of expectation, different communication channels or even different cultural backgrounds. We have analysed all these by having a case study within a company that has recently go
Korttidspsykoterapi med kvinnor och män i samband med graviditet och nyföddhetsperiod Korttidspsykoterapi med kvinnor och män i samband med graviditet och nyföddhetsperiod Birgitta Rydén Institutionen för psykologi Lunds Universitet Korttidspsykoterapi med sex kvinnor och sex män i samband med graviditets- och post partumperioden analyserades med narrativ ansats och med anknytningsteori och affekt
https://www.psy.lu.se/sites/psy.lu.se/files/vol4nr1.pdf - 2026-07-18
This dissertation has a two-fold purpose. Firstly, it provides an annotated translation of the full text of the Bowu zhi by Zhang Hua (232-300), an intriguing early mediaeval work that contains passages which throw interesting light on a number of fields in mediaeval Chinese scholarship and the development of traditional Chinese science. As reference to the Bowu zhi is rendered difficult by the pa
For decades, accessibility to the physical housing environment for people with functional limitations has been of interest politically, professionally and for the users Guidelines and norms on accessible housing design have gradually been developed, however the built environment shows serious deficits when it comes to accessibility This study addresses development of a content valid cross Nordic v
The sensitivity and specificity of the assay for islet cell cytoplasmic antibodies in human serum were examined using cryostat sections from fresh frozen pancreas. The specificity of the assay was close to 100% while the sensitivity was 40%-98% depending on the pancreas used. Inter-observer variation was 12-27%. End-point titres of islet cell antibodies varied with the sensitivity of each pancreas
Aims: A single cryoballoon (CB) application per vein for pulmonary vein isolation (PVI) in patients with atrial fibrillation (AF) could save time and was therefore compared to the standard approach of two consecutive CB applications for acute and long-term efficacy and safety.Methods and results: Patients with symptomatic AF were randomized to a single CB application per vein guided by an Achieve®
Objectives: To develop and validate a new algorithm to identify patients with rheumatoid arthritis (RA) and estimate disease prevalence using administrative health databases (AHDs) of the Italian Lombardy region. Design: Case-control and cohort diagnostic accuracy study. Methods: In a randomly selected sample of 827 patients drawn from a tertiary rheumatology centre (training set), clinically vali
Elevated levels of neutrophil extracellular traps (NETs) have been reported in primary graft dysfunction, making methods to reduce or remove them highly valuable. The mechanisms behind primary graft dysfunction remain rudimentarily understood but its relation to higher rates of acute and chronic rejection necessitates the development of preventative treatments. This case series explores the use of
The European Congenital Heart Surgeons Association (ECHSA) Congenital Database (CD) is the second largest clinical pediatric and congenital cardiac surgical database in the world and the largest in Europe, where various smaller national or regional databases exist. Despite the dramatic increase in interventional cardiology procedures over recent years, only scattered national or regional databases
