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Kattrumpan på svaj på grund av ny praxis - Fastighetspaketering som ett verktyg för skatteplanering

Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vReal estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the pro

Evaluating Off-the-shelf Hardware for Indoor Positioning

An indoor positioning system (IPS) is a system to locate objects in indoor environments using radio waves, magnetic fields, acoustic, optical and video signals or other sensory information with help of a number of known reference positions. Nowadays, indoor positioning based services are used in a wide variety of areas and indoor positioning is getting considerable attention from both research and

Synen på kvinnliga förövare i gängkriminalitet - En diskursanalys av lagstiftarens syn på kvinnor i gängkriminalitet och domstolens syn på kvinnor som begår grova våldsbrott

Gängkriminaliteten i Sverige är idag ett omdiskuterat ämne. Trots detta finns det en sida av myntet som förbises och lämnas i det dolda, nämligen de våldsbejakande kvinnorna. Historiskt sett har kvinnor som kommer i kontakt med rättsväsendet setts som offer till mäns våld, och så även i dagens samhälle. Det talas om ”den rosa lagboken” och att kvinnor särbehandlas av rättsväsendets aktörer i strid

The Clean Development Mechanism in China- A Win-win Synergy?

Outstanding economic growth in China has its price to pay. By prioritizing economic growth as number-one issue, complementing cheap energy consumption has undeniably been side-by-side. Although the energy base on fossil-fuel energy consumption, together with inefficient technology has pushed forward China to lifting millions of the population out of poverty, it has also mounted emissions in China,

Could you be more specific? Examples as crucial rhetorical tools in discourse on 'others'.

In everyday conversations, we frequently give an example. Yet this is seldom accompanied by any reflection on what is going on when we do so. This report tries to contribute such a reflection. It shows how examples may be marked and used in a particular discourse: oral discourse on others. The empirical material is a transcribed focus group interview with a group of Swedish students, engaged in di

Schema mven06 v1

Centrum för miljö- och klimatforskning, CEC, Miljövenetskaplig Utbildning, Sölvegatan 37, 223 62 Lund http://www.miljovetenskap.lu.se/ MVEN06 - Miljöövervakning, 15p VT16 (Obs: alla tider med kvart!) Kurstid: - Kurschef: Adam Kristensson, tel:046-2227645, email: adam.kristensson@nuclear.lu.se Johan Hollander, tel:046-2223473, email: Johan.Hollander@biol.lu.se Lärare: Namn Email AKR Adam Kristensso

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/schema_mven06_v1.pdf - 2026-05-22

Foreskrifter-rorande-hantering-av-ekonomiska-intressekonflikter-relaterade-till-viss-amerikansk-fors

Brevmall Postadress Box 117, 221 00 Lund Besöksadress Paradisgatan 5C Telefon 046-222 77 71, 046-222 00 00 E-post anneli.wiklander@fs.lu.se Rektor Föreskrifter rörande hantering av ekonomiska intresse- konflikter relaterade till viss amerikansk forskningsfinansiering Bakgrund I samband med ansökan om forskningsbidrag och för att kunna ta emot forskningsmedel från USA:s statliga finansiärer, särski

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/foreskrifter-rorande-hantering-av-ekonomiska-intressekonflikter-relaterade-till-viss-amerikansk-forskningsfinansiering.pdf - 2026-05-22

Accessibility of LUBITO

LUBITO is run by the University Library of Lund University. We want as many people as possible to be able to use this website, and this document describes how LUBITO complies with the accessibility regulations, any known accessibility issues, and how you can report problems so that we can fix them. How accessible is LUBITO? We know some parts of LUBITO aren't fully accessible. See the section on n

https://www.ub.lu.se/accessibility-lubito - 2026-05-21

Redox control of exocytosis - Regulatory role of NADPH, thioredoxin, and glutaredoxin

Cellular redox state is an important metabolic variable, influencing many aspects of cell function like growth, apoptosis, and reductive biosynthesis. In this report, we identify NADPH as a candidate signaling molecule for exocytosis in neuroendocrine cells. In pancreatic beta-cells, glucose acutely raised the NADPH-to-NADP(+) ratio and stimulated insulin release in parallel. Furthermore, intracel

Antibodies specific for the antigenic domain 1 of glycoprotein B (gpUL55) of human cytomegalovirus bind to different substructures

Glycoprotein B (gB, gpUL55) is a major antigen for the induction of neutralizing antibodies against human cytomegalovirus, making it an attractive antigen for active and passive immunoprophylaxis. The immunodominant region on gB is the antigenic domain 1 (AD-1), a complex structure which requires a minimal linear amino acid sequence of more than 75 amino acids (aa 552-635) for antibody binding. We

Comparison of Surface Properties of Human IgA, IgE, IgG and IgM Antibodies with Identical and Different Specificities

In this paper, the authors report the use of liquid-liquid partition chromatography (LLPC) in an aqueous polyethylene glycol (PEG)/dextran two-phase system to compare the surface properties (partition properties) of human antibodies and fragments thereof. The surface properties of all the monoclonal antibodies of different classes and subclasses investigated were within the same broad range as tha

Oral treatment with a vitamin D3 analogue (BXL628) has anti-inflammatory effects in rodent model of interstitial cystitis

To investigate the effects of a vitamin D3 analogue (BXL628) in a model of chronic cystitis, as calcitriol analogues might be an interesting new therapeutic option for interstitial cystitis, for although the cause of the disease remains unclear, the increase in mast cells in the mucosa and detrusor muscle are significant. We devised a mouse model of allergen-induced allergic cystitis that is assoc

Purification of streptococcal protein G expressed by Escherichia coli by high performance liquid affinity chromatography using immobilized immunoglobulin G and albumin

A one-step HPLC method was developed for the purification of protein G, a cell wall molecule from group C and G streptococci with immunoglobulin G- and albumin-binding properties. Lysed Escherichia coli bacteria infected with lambda-phages containing the protein G gene from group G streptococci were used as a starting material for the preparations. The lysate was applied to a column with immobiliz

Antibody-dependent allostery of the M1 protein

Den förrädiska antikroppen Streptokocker är en lömsk bakterie som har många olika sätt att ta sig runt vårt immunförsvar. Den kan låtsas vara en del av vår kropp genom att klä sig själv i en proteinkapsel som är väldigt likt ett mänskligt protein, bryta ned våra celler med hjälp av utsöndrade gifter och använda vårt immunförsvar mot oss genom att binda antikroppar till sig själv. En virulensfaktoThe Group A streptococcus (GAS) (Streptococcus pyogenes) is a significant human pathogen known for causing a diverse range of diseases, spanning from mild diseases such as pharyngitis to life-threatening diseases such as necrotizing fasciitis. Its virulence comes from a plethora of immune evasion mechanisms, but the M protein with its hypervariable region and ability to bind human proteins, stands

AMDS.GlOW36

AMDS.GlOW36 Language Faculty, Complexity Reduction and Symmetry Breaking Anna Maria Di Sciullo, Université du Québec à Montréal 1. I assume that the Language Faculty is stable, it does not vary though time and space, and that language development requires experience (Chomsky 1995, 2005, 2011). I develop the view that language evolutionary development is the result of the interaction of the languag

https://konferens.ht.lu.se/fileadmin/user_upload/sol/ovrigt/konferens_glow36/Biolinguistics/Language_Faculty__Complexity_Reduction_and_Symmetry_Breaking.pdf - 2026-05-18