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During 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

Abstract Title: IFRS 15 - Full or Modified Retrospective Application? A study of the standard’s effects and the factors behind companies’ choice of transition method. Seminar date: June 2nd, 2021 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 University Credits Points (ECTS) Authors: Julia Baeza, Vendela Barth and Felicia Sonesson Advisor: Kristina Artsberg Key wor

I de flesta av EU:s medlemsstater kan bolag inom samma koncern resultatutjämna mellan sig. Förutsatt att bolagen har hemvist i samma medlemsstat kan ett bolag som går med vinst utjämna denna mot ett annat koncernbolags förluster. På så vis blir koncernen beskattad för sitt nettoresultat och skattebelastningen blir varken högre eller lägre än om verksamheten hade bedrivits inom ett enda bolag istälMost EU Member States have tax systems allowing domestic groups of companies to offset their losses both horizontally and vertically within the group. Since the groups will be taxed on their net result, the overall tax burden is neither higher nor lower than if carried out within a single company. If, however, the group chooses to establish a company in another Member State, it looses the right t

Abstract Författare: Patric Andersson Titel: Nya tider, nya skatter – en studie om efterfrågans priskänslighet på flygmarknaden i regionen kring Malmö-Sturup Handledare: Krister Hjalte Uppsats NEK 691 Nationalekonomiska institutionen Ekonomihögskolan Lunds universitet Höstterminen 2005 I uppsatsen behandlades nuvarande situation och de senaste årens utveckling på flygmarknaden med tyngdpunkt på de

Varumärkesförfalskning är idag ett allmänt förekommande problem. Utbredningen av förfalskade varor riskerar att minska incitamenten att investera och bygga upp varumärken, på samma sätt som incitamenten att investera i och utveckla läkemedel skulle minska om möjligheten till patent försvagades. Varumärkesförfalskning är ett problem för både konsumenter och näringsidkare. Konsumenterna riskerar attCounterfeiting in gods is a fast growing issue affecting both consumers and businesses worldwide. Consumers might mistake a fake with the original product and traders threaten to weaken their brands and the sale is lost in favour of the counterfeit gods. In the long run the expansion of counterfeiting gods might lead to less incentives for businesses to invest and develop trademarks. From the firs

Since July 1, 2013, there is no longer a sterilization requirement for transgender persons who want to transition. This paper critically examines the new legislation in the Parental Code, which entered into force on January 1, 2019 as a result of the abolished sterilization requirement. The new legislation applies to parenthood when one or both parents have changed their legal gender. Before the n

Metan (CH₄) är en av de viktigaste växthusgaserna i atmosfären och dess kraftiga ökning har bidragit till den uppvärmning som vi har upplevt fram till idag. Sedan mitten av 1980-talet påvisar mätningar att metantillväxten i atmosfären har börjat fluktuera från år till år. Orsakerna till detta är omstridda och ännu inte klargjorda. Under 2007 uppmättes en kraftig ökning i tillväxt som vaThe increasing atmospheric concentration of the greenhouse gas methane (CH₄) is highly relevant for current and future global warming. Since the mid-1980s atmospheric measurements have revealed large interannual fluctuations in methane growth rate. However, the causes of this feature are still not well understood. In 2007, a peak in growth rate appears to have been particularly strong a

https://www.sol.lu.se/article/spraakvetare-sommarpratar-i-vattenhallen/ - 2025-12-22

News updates and events from the 2030 Graduate School. NewsDecemberReduced flow of plasticsAt Helsingborg's hospital, doctors have switched from disposable to reusable items and reduced the flow of plastics, writes Sjukhusläkaren. The Agenda 2030 PhD student Linn Boberg researches plastic articles in healthcare and is interviewed in the article.Tog bort onödiga verktyg - minskade plastflödet i ope

https://www.agenda2030graduateschool.lu.se/activities/news-2025/news-and-events-2022 - 2025-12-23

Background: Development of secure attachment is crucial to establish and maintain healthy relationships with others throughout life. For parents with schizophrenia or bipolar disorder, challenged parental functioning may compromise the sensitive caregiving needed to establish secure child attachment. We aimed to examine pre-adolescent attachment, predictors related to caregiving, and middle childh

BackgroundShock is a condition with high mortality even with early intervention and treatment. Usual care for shock and hypotension in the Emergency Department (ED) is intravenous fluid resuscitation which can lead to fluid overload and other complications. When fluid therapy fails or risk of complications are high, the next treatment step is the use of vasopressors for stabilisation. Noradrenalin

Early life air pollution exposure may play a role in development of respiratory infections, but underlying mechanisms are still not understood. We utilized data from two independent prospective birth cohorts to investigate the influence of prenatal and postnatal ambient air pollution exposure of PM2.5, PM10 and NO2 on maternal and child proteomic profiles and the risk of daily diary-registered com

PURPOSE: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients.METHODS: International 1-day point-prevalence study; follow-up for outcome assessment unti

Central nervous system (CNS) involvement is rare in patients with Hodgkin lymphoma (HL). Thus, the clinical features and outcomes are not well described. Cases of histologically confirmed CNS HL diagnosed between 1995 and 2015 were retrospectively identified in institutional (n = 7), national (n = 2), and cooperative group (n = 1) databases. We screened 30,781 patients with HL in our combined data

For a CD8 epitope-based vaccine to match different geographic locations, the targeted epitopes for cytotoxic T-lymphocytes (CTLs) must be present in the local circulating HIV-1 strains. Secondly, the vaccine epitopes should match the host population HLA types. We characterized two new HIV-1 isolates from Guinea-Bissau. Also, we have identified 15 subdominant CD8 epitopes representing common HLA su

Rheumatoid arthritis (RA) is an autoimmune disease of unknown etiology. A characteristic feature of RA is the presence of anti-citrullinated protein antibodies (ACPA). Since ACPAs are highly specific for RA and are often present before the onset of RA symptoms, they have become valuable diagnostic and prognostic. As a result, several assays for detection of ACPAs exist, which vary in sensitivity a

Introduction: Survival in patients with cyanotic congenital heart disease (CCHD) has improved dramatically. The result is an ageing population with risk of acquired heart disease. Previous small uncontrolled studies suggested that these patients are protected against the development of atherosclerosis. To test this hypothesis, we sought to determine the prevalence of subclinical atherosclerosis in

Heat-shock protein 90 (HSP90) is a molecular chaperone that activates oncogenic transformation in several solid tumors, including lung and breast cancers. Ganetespib, a most promising candidate among several HSP90 inhibitors under clinical trials, has entered Phase III clinical trials for cancer therapy. Despite numerous evidences validating HSP90 as a target of anticancer, there are few studies o

Changes in gene regulation and expression govern orderly transitions from hematopoietic stem cells to terminally differentiated blood cell types. These transitions are disrupted during leukemic transformation, but knowledge of the gene regulatory changes underpinning this process is elusive. We hypothesized that identifying core gene regulatory networks in healthy hematopoietic and leukemic cells