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Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den

Starting a Career in Sweden: International Students’ Perception regarding Future Careers and Diversity in the Swedish Corporate Environment

In an increasingly globalized world, the contact with diverse individuals on a daily basis is unquestionable. Individuals regularly seek intercultural experiences and skills as a way to enrichen their professional and personal approaches and stand out in today’s competitive markets. This study focuses on international master students from Lund University’s School of Economics and Management (LUSEM

Democratic education in Sweden: A study of democratic values in Swedish elementary schools

Education is a basic welfare pillar. Education in schools influence and is influenced by society and politics. Democratic education is the alternative that the students seek in many countries where there is an authoritarian education system like Greece my country of origin. The idea of the present Master thesis topic emerged out of my studies in the Master program of Global studies at Lund Univer

Physical Performance in Older Cohorts : A Comparison of 81-Year-Old Swedish Men and Women Born Twelve Years Apart - Results from the Swedish Study "good Aging in Skåne"

Introduction/Aim of the Study. One way of investigating health trends at the population level is to study the physical performance and functional ability in different birth cohorts. The information obtained can be used to predict illness, disability, and future needs for care. However, contradictory findings have been reported when comparing the physical performance of older adult birth cohorts. T

Clinical and angiographic outcomes of bioabsorbable vs. permanent polymer drug-eluting stents in Sweden : a report from the Swedish Coronary and Angioplasty Registry (SCAAR)

Aims: Randomized clinical trials have consistently demonstrated the non-inferiority of bioabsorbable polymer drug-eluting stents (BP-DES) with respect to DES having permanent polymers (PP-DES). To date, the comparative performance of BP- and PP-DES in the real world has not been extensively investigated. Methods and results: From October 2011 to June 2016, we analysed the outcomes associated with

Emergency department crowding and mortality in 14 Swedish emergency departments, a cohort study leveraging the Swedish Emergency Registry (SVAR)

Objectives There is evidence that emergency department (ED) crowding is associated with increased mortality, however large multicenter studies of high quality are scarce. In a prior study, we introduced a proxy-measure for crowding that was associated with increased mortality. The national registry SVAR enables us to study the association in a more heterogenous group of EDs with more recent data.