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Revisorns ansvar vid brott som begås inom näringsverksamhet

Den ekonomiska brottsligheten kan ses som ett omfattande problem. Skadorna som uppkommer kan drabba alla i samhället. Problemet med sådan brottslighet är också att den ofta sker i miljöer till vilka myndigheterna sällan har tillträde. Den stora andelen av ekobrott upptäcks först när bolaget har gått i konkurs eller blir utsatt för skatterevision. Lagstiftaren ansåg att samhället behövde ett ytterl

Objektivitetsprincipen - en självklarhet eller en självklar omöjlighet?

Att domarna i våra allmänna domstolar skall vara objektiva i sin yrkesutövning är en självklarhet. Detta krav på objektivitet kan exempelvis utläsas ur regeringsformens första kapitel nionde paragraf, i rättegångsbalkens regler om behörighet samt jävsreglering, i regleringen av processledning och bevisvärdering samt i Europakonventionens sjätte artikel. Men hur ser denna objektivitet ut? Uppsatsen

Juridiska föreningen, gudstjänster och marschmusik. En kritisk analys av Upphovsrättslagens reglering av framföranderätten

Enligt den svenska upphovsrätten har upphovsmannen ensamrätt att framföra sitt verk offentligt. Detta leder naturligtvis till gränsdragningsfrågan om vilka framföranden som enligt URL framförs offentligt och vilka som framförs privat. Utgångspunkten är att framföranden som inte sker inför en sluten krets skall räknas som offentliga. En krets dit vem som helst har tillträde eller kan skaffa sig til

Avdragsbegränsningar för tidigare års underskott i samband med ägarförändringar

Svensk företagsbeskattning bygger på principen om beskattningsårets slutenhet, vilken innebär att varje års resultat bedöms var för sig. Principen kan leda till att företag uppvisar stora resultatmässiga variationer från ett beskattningsår till ett annat och för att neutralisera denna effekt finns det i svensk rätt möjlighet till förlustutjämning genom ett evigt rullande förlust­utjämningssystem.

Cfewp12

CFE wp- Nr 12 1Nationalism and Minority Questions in Central and Eastern Europe Nationalism and Minority Questions in Central and Eastern Europe in the Context of EU Enlargement Barbara Törnquist Plewa Barbara.Tornquist-Plewa@slav.lu.se 2 CFE Working paper series no. 12 CENTRE FOR EUROPEAN STUDIES AT LUND UNIVERSITY: Box 52 Phone: +46 (0)46-222 88 99 SE-221 00 LUND Fax: +46 (0)46-222 40 06 Sweden

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfewp12.pdf - 2026-05-25

Isabel Schoultz

Universitetslektor Kontaktinformation E-post: isabel [dot] schoultz [at] soclaw [dot] lu [dot] seOrganisation Rättssociologiska institutionen Hämtställe: 31 WebbplatsIsabel Schoultz profil i Lunds universitets forskningsportalDocent | UniversitetslektorBiträdande redaktör för Journal of White Collar and Corporate Crime ForskningsområdenFöretags brottslighet och förnekelseprocesser"Access to justic

https://www.soclaw.lu.se/isabel-schoultz - 2026-05-24

Eye movement disorders in genetic dystonia syndromes : A literature overview

With the growing possibilities in genetic testing, the number of genetic disorders associated with dystonia has constantly increased over the last few years. Accurate phenotyping is crucial to guide and interpret genetic analyses in the search for an etiological diagnosis. Although eye movements examination has proven a valuable tool in the assessment of patients with inherited movement disorders

Dynamical arrest for globular proteins with patchy attractions

Attempts to use colloid science concepts to better understand the dynamic properties of concentrated or crowded protein solutions are challenging due to the fact that globular proteins generally have heterogeneous surfaces that result in anisotropic or patchy contributions to their interaction potential. This is particularly difficult when targeting non-equilibrium transitions such as glass and ge

The 1+Million Genomes Minimal Dataset for Cancer

Defining minimal standards for data collection is key to creating interoperative, searchable genomic and clinical databases. We highlight here the 1+Million Genomes Minimal Dataset for Cancer, encompassing 140 items in 8 domains to foster the collection of cancer data, inform transnational cooperation and advance precision cancer medicine.

Low-cost measurements of the 'resonant' wavelengths reflected by a compact disk under skimming rays

We demonstrate the construction and utilization of an affordable apparatus using readily available materials to accurately measure in a quantitative manner the wavelengths reflected by a compact disc (CD) under skimming light rays. In fact, only a limited number of wavelengths can be revealed when light rays from a white lamp are directed at a CD (or a DVD) in a manner that specifically selects th

Charge Transfer Dynamics in Organic–Inorganic Hybrid Heterostructures—Insights by Vibrational-Sum Frequency Generation Spectroscopy

Organic-inorganic heterostructures play a pivotal role in modern electronic and optoelectronic applications including photodetectors and field effect transistors, as well as in solar energy conversion such as photoelectrodes of dye-sensitized solar cells, photoelectrochemical cells, and in organic photovoltaics. To a large extent, performance of such devices is controlled by charge transfer dynami

A spontaneous dissociative episode during an EEG experiment

A depersonalization episode occurred unexpectedly during an electroencephalogram (EEG) recording for a study.Experience reports tracked the time course of this event and, in conjunction, with EEG data, were analyzed. Thesource activity across canonical frequency bands was analyzed across four periods ended by retrospectiveexperience reports (depersonalization was reported in the 2nd period). Delta

Horismenus camobiensis (Hym. : Eulophidae), a new hyperparasitoid of Cotesia invirae (Hym.: Braconidae) in Opsiphanes invirae (Lep.: Nymphalidae) pupae

Horismenus camobiensis sp. nov. (Hymenoptera: Eulophidae), is described based on morphological, molecular and ecological data; this new species of chalcid wasp acts as hyperparasitoid of Opsiphanis invirae (Hübner, 1818) (Lepidoptera: Nymphalidae) in its parasitoid Cotesia invirae Salgado-Neto and Whitfield, 2019 (Hymenoptera: Braconidae). Diagnoses with morphological and molecular characters and

Comprehensive Assessment of BARD1 Messenger Ribonucleic Acid Splicing With Implications for Variant Classification

Introduction: Case–control analyses have shown BARD1 variants to be associated with up to >2-fold increase in risk of breast cancer, and potentially greater risk of triple negative breast cancer. BARD1 is included in several gene sequencing panels currently marketed for the prediction of risk of cancer, however there are no gene-specific guidelines for the classification of BARD1 variants. We pres

Auto- and alloimmune reactivity to human islet allografts transplanted into type 1 diabetic patients

Allogeneic islet transplantation can restore an insulin-independent state in C-peptide-negative type 1 diabetic patients. We recently reported three cases of surviving islet allografts that were implanted in type 1 diabetic patients under maintenance immune suppression for a previous kidney graft. The present study compares islet graft-specific cellular auto- and alloreactivity in peripheral blood

Effects of intervention on self-efficacy and text quality in elementary school students’ narrative writing

Aim: Self-efficacy for writing is an important motivational factor and considered to predict writing performance. Self-efficacy for narrative writing has been sparsely studied, and few studies focus on the effects of writing intervention on self-efficacy. Additionally, there is a lack of validated measures of self-efficacy for elementary school students. In a previous study, we found that a traine

The S/T-Rich Motif in the DNAJB6 Chaperone Delays Polyglutamine Aggregation and the Onset of Disease in a Mouse Model

Expanded CAG repeats lead to debilitating neurodegenerative disorders characterized by aggregation of proteins with expanded polyglutamine (polyQ) tracts. The mechanism of aggregation involves primary and secondary nucleation steps. We show how a noncanonical member of the DNAJ-chaperone family, DNAJB6, inhibits the conversion of soluble polyQ peptides into amyloid fibrils, in particular by suppre