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På grund av vissa 3:12-reglers utformning och praxis på området har överlåtelser av fåmansbolag genom den sk. trädabolagsmetoden behandlats skattemässigt olika beroende på om förvärvaren av bolaget ingår i närståendekretsen eller inte. Riksdagen har genom att bifalla Prop. 2018/19:54, avsett att ändra på olikbehandlingen genom att det bl.a. införs ett nytt lagrum i lagstiftningen, 57 kap. 4 a § ILDue to the construction of some 3:12 rules and precedents from the Supreme Administrative Court, transfers of close companies through the so-called ”trädabolagsmetoden” is from a tax aspect treated differently, depending on whether the acquirer of the close company is related to the seller or not. Related persons is currently disfavoured. The Swedish Parliament has through accepting Prop. 2018/19:

https://www.botan.lu.se/sites/botan.lu.se/files/fakturaunderlag_mall.xlsx - 2026-05-30

https://www.multipark.lu.se/sv/om-multipark - 2026-05-29

Knut Wicksell Conference on Crypto and Fintech Skissernas Museum, Finngatan 2, 223 62 Lund, Sweden August 30-31, 2024 Day 1 - Friday, August 30 09.00-09.20 Registration and Coffee Session 1 Chair: Anders Vilhelmsson 09.20-09.50 CBDC and banks: Disintermediating fast and slow Timothy Jackson (University of Liverpool) Discussant: Ganesh Viswanath-Natraj (Warwick Business School and Gillmore Centre f

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-08/Program%20-%20Knut%20Wicksell%20Conference%20on%20Crypto%20and%20Fintech_0.pdf - 2026-05-30

Popular Abstract in Swedish Huvud- hals cancer Studier kring betydelsen av kärltäthet, svar på strålbehandling och tumörmetabolism, undersökt med positron emissions tomografi ( PET) Bakgrund Cancer i huvud-hals området är ovanligt i Sverige och utgör c:a 2,5% av alla nya cancerfall (40 000) per år. Beteckningen är ett samlingsnamn för tumörer med sinsemellan skilda egenskaper, uppkomna från i förTreatment options of head and neck squamous cell carcinoma (HNSCC) usually include combinations of radiotherapy and surgery, and in some cases addition of chemotherapy. In locally advanced cases cure rates are low. Current prognostic factors cannot foresee the outcome for the individual patient. There is consequently a need for reliable prognostic and predictive factors. Through identification of

Wikis are often considered to be the core platform of peer production. This chapter delineates their most central design principles, history and affordances. Wikis are described as content management systems that allow for flexible collaboration without a defined content owner or leader. Users can modify the content and structure of documents directly in their web browser. Edits are usually archiv

Bröstcancer drabbar var tionde kvinna och utgör därmed den vanligaste formen av cancer hos kvinnor. Syftet med denna litteraturstudie var att undersöka informationsbehov hos kvinnor med bröstcancer. En integrerad analys baserad på åtta vetenskapliga artiklar. Resultatet visade att bröstcancerpatienten har ett varierande behov av information och de högst prioriterade behoven var information om chan

Bröstcancer är den vanligaste cancerformen bland kvinnor i Sverige. Varje år diagnostiseras 6000 nya fall. Syftet med denna litteraturstudie är att belysa betydelsen av sjuksköterskans stöd till kvinnor med nydiagnostiserad bröstcancer. Elva vetenskapliga artiklar analyserades enligt Carlssons och Eimans bedömningsmall. Resultaten visade att sjuksköterskans stöd till kvinnan har stor betydelse i k

Atherosclerosis is the underlying cause for myocardal infarction, stroke and peripheral arterial disease, collectively referred to as cardiovascular diseases. These represent the major cause of death globally. Phenotypic modulationof vascular smooth muscle cells form a contractile to a synthetic state and subsequent migration into the intima, isone of the prime events that marks the genesis of ath

Abstract in Undetermined Astra- och Microsoft-fallen väntar på avgöranden i Förstainstansrätten. Bägge väcker viktiga principfrågor i skärningspunkten mellan immaterialrätt och konkurrensrätt. Astra1 har fällts av kommissionen för att företaget missbrukat sin dominerande ställning. Med tveksamma och delvis felaktiga uppgifter har Astras ”blockbuster” Losec fått ett förlängt patentskydd. Trots ins

Parallel Life, a theatrical augmentation of city life, a trip through the streets using your phone and your imagination. Have you ever wondered what it would be like to be someone else? To wake up in their skin, to see the world through their eyes? To have lived their childhood, to have experienced sorrows and joys as they have, to dream as they do? Try to imagine being another person and accident

State-sponsored “bad actors” increasingly weaponize social media platforms to launch cyberattacks and disinformation campaigns during elections. Social media companies, due to their rapid growth and scale, struggle to prevent the weaponization of their platforms. This study conducts an automated spear phishing and disinformation campaign on Twitter ahead of the 2018 United States midterm elections

Like many things, social movements have been able to take a new form, and behave differently, thanks to the rise of the internet and social media networks. The purpose of this study is to analyze how long lasting this engagement is from its participants, and how short-run participation in social movements can be understood. This study has been heavily inspired by Zizi Papacharissi, therefore the t

17 juni 2026 12:00 till 13:00 | Seminarium Topic: Fabricated engagement in an agentic AI era: politics and gender in Sweden pre-electionWhen: 17 June 12.00 to 13.00Where: Online - link by registrationSpeakers: Mia Liinason, Professor at Lund UniversityMelissa Cardona, Research engineer at the Lund University Social Science Methods CentreSpoken language: EnglishAbstractAs elections approach, influe

https://www.medarbetarwebben.lu.se/evenemang/ai-lund-lunch-seminar-fabricated-engagement-agentic-ai-era-politics-and-gender-sweden-pre-election - 2026-05-30

[Brynjolfs stadga 1281 – DS 709, SDHK 1160] Bryniuluær mæd guð naðum skara biscupær sændir allum þem mannum ær. þættæ bref se guðs quædiu ok faðurlicæ blæscent . þæt skulu allir mæn uitæ at um þa missæmiu ær røres mællum lecmanna ok clærkæ i varu biscupsdøme iuir kirkiunnær frælsi at min hærræ conong magnus mæd uærs capituli raði skipaði. þæssæ leð. þær iuir. 1. þæn korn tiunde oc af aldrahanda fr

https://www.nordlund.lu.se/fileadmin/user_upload/fornsvenska/rtf/Brynjolf-1281.rtf - 2026-05-24

Large language models (LLMs) like GPT-4 have the potential to dramatically change the landscape of influence operations. They can generate persuasive, tailored content at scale, making campaigns using falsified content, such as disinformation and fake accounts, easier to produce. Advances in self-hosted open-source models have meant that adversaries can evade content moderation and security checks