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Sammanfattning Familjeföretagen utgör en bärande del av Sveriges ekonomi och en väsentlig del av familjeföretagen är fåmansföretag. För fåmansföretag och dess delägare gäller de särskilda 3:12-reglerna i inkomstskattelag (1999:1229) i fråga om beskattning. Således följer att regelverket tillämpas när fåmansföretag ska ge-nomgå generationsskiften. Syftet med denna uppsats är att utreda 3:12-reglerSummary In Sweden, family businesses account for a considerable part of the employ-ment and GDP. An essential part of the family businesses are close compa-nies. Research indicates that generational changes in these companies will increase during the upcoming years, since the ownership of these companies is centered to an older age group. Due to the Swedish dual taxation system, special rules app

Background and purpose — Injuries after primary total hip arthroplasty (THA) can be compensated through the National Swedish Patient Insurance Company (Löf). This study examined injury incidence, types, consequences, and subgroup differences in compensated claims following primary THA for osteoarthritis (OA) in Sweden over 10 years. Methods — Data from Löf and the Swedish Arthroplasty Register wer

Electrification of regional railway systems constitutes a promising strategy for reducing greenhouse gas (GHG) emissions and improving air quality in the transportation sector. While full electrification via overhead line equipment (OLE) is technically viable for high-density corridors, it is often not economically justified on low-traffic routes due to high infrastructure costs relative to usage

Background – Ventricular–arterial coupling (VAC) integrates cardiac and vascular function and has emerged as a relevant marker of cardiovascular efficiency and adaptability. Exercise and physical activity are believed to influence VAC through multiple physiological pathways, yet the scope, methods, and consistency of available evidence remain unclear. Objective – To map and characterize the existi

Biological diversity faces a global crisis with increasing extinction rates and the loss of variety within species and across ecosystems. Increasingly, large companies are committing to address their impacts on biodiversity, but research shows that corporate reporting remains inconsistent, shallow, and difficult to compare. While biodiversity-related disclosures have largely been driven by various

Psychological Defence and Strategic Resilience North Macedonia’s response to hybrid threats and malign foreign influence and interference ZHIDAS DASKALOVSKI & SASHO DAMJANOVSKI LUND UNIVERSITY PSYCHOLOGICAL DEFENCE RESEARCH INSTITUTE, WORKING PAPER 2024:2 LUND UNIVERSITY PSYCHOLOGICAL DEFENCE RESEARCH INSTITUTE, WORKING PAPER 2024:2 1 Psychological Defence and Strategic Resilience North Macedonia'

https://www.psychologicaldefence.lu.se/sites/psychologicaldefence.lu.se/files/2024-11/241107_LU%20Working%20Paper%202024-2_North%20Macedonias%20response%20to%20hybrid%20threats%20and%20FIMI.pdf - 2026-09-19

MultiPark Strategic Plan 2026-2030 1 MultiPark Multidisciplinary research on neurodegenerative diseases I: RESEARCH - Vision, Mission and Goals. Building on a long tradition of excellence in neuroscience, MultiPark aims to be an internationally leading environment for multi- and interdisciplinary research on the common age-related neurodegenerative disorders, in particular, Parkinson’s disease (PD

https://www.multipark.lu.se/sites/multipark.lu.se/files/2026-04/MultiPark%20Strategic%20plan%202026-2030_final%20proofread.pdf - 2026-09-19

Recommended Study Path | Centre for Mathematical Sciences Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any p

https://www.maths.lu.se/english/education/mathematics-bachelors-programme/programme-structure/recommended-study-path/ - 2026-09-19

Ny som Skyddsombud 10:e september 2026 | Sacoråd Göteborgs Stad Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Om oss In English Vår vision Styrelsen Kalendarium Våra förbund Akavia DIK Naturvetarna SRAT Sveriges Ingenjörer Sveriges Arbetsterapeuter Sveriges Psykologförbund Sveriges Skolledare Presentation av lokalföreningen ' Skolledningsnytt ' Arbetsmiljö och skyddsorganis

https://www.saco.se/fortroendevald/lokalt-fackligt-arbete/lokala-akademikerforeningar/kommun-region/centrala-sacoradet-i-goteborgs-stad/Om-oss/Kalendarium/2026/ny-som-skyddsombud-10e-september-2026/ - 2026-09-06

Open, advanced talks on nanoscience The Nanoscience Colloquia (from the Latin word ”loqui,” which means “to talk”) are a series of advanced talks on nanoscience, open to everyone within and outside academia. Welcome to join the conversation – see you in k-space at the Physics Department! Colloquia scheduledNanoscience colloquia are usually on Thursdays at 15:15 in k-space, Department of Physics (u

https://www.nano.lu.se/nanolundians/meetings-seminars/nanoscience-colloquia - 2026-09-17

PERFORMANCE PROGRAMME IN MUSIC | INSTRUMENTAL/VOCAL Late application open - Jazz/improvisation drums The Bachelor’s Programme in Jazz/Improvisation with drum set as the main instrument is open for late applications! You can find all information about the late admission process below:Apply for the programme via antagning.se – late application is open until 24 May 2026.Entrance ExamsThe performance

https://www.mhm.lu.se/en/education/admission-performance-programmes-music/admission-bachelors-performance-programmes/admission-bachelor-programme-jazzimprovisation - 2026-09-17

https://www.sol.lu.se/media/utbildning/dokument/kurser/ENGC03/20252/ENGC03_HT2025.pdf - 2026-09-17

This page provides information about other types of leave. Apply for leave well in advanceTo ensure you receive the correct salary at the end of the month and avoid a so-called salary debt, it is important to register any absence that affects your pay as soon as possible:Apply for leave well in advance of your planned absence, following the routine in place at your workplace.Your leave request mus

https://www.staff.lu.se/employment/annual-leave-leave-absence-and-sick-leave/other-types-leave - 2026-09-18

Ny som Skyddsombud 8:e oktober 2026 | Sacoråd Göteborgs Stad Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Om oss In English Vår vision Styrelsen Kalendarium Våra förbund Akavia DIK Naturvetarna SRAT Sveriges Ingenjörer Sveriges Arbetsterapeuter Sveriges Psykologförbund Sveriges Skolledare Presentation av lokalföreningen ' Skolledningsnytt ' Arbetsmiljö och skyddsorganisati

https://www.saco.se/fortroendevald/lokalt-fackligt-arbete/lokala-akademikerforeningar/kommun-region/centrala-sacoradet-i-goteborgs-stad/Om-oss/Kalendarium/2026/ny-som-skyddsombud-8e-oktober-2026/ - 2026-09-18

Medlemsavgift | Aleris Rehab Station Aleris Rehab Station Hoppa till huvudinnehåll Öppna sökruta Öppna Huvudmeny Sök på saco.se Om oss Mer information för dig som medlem Medlemsförmåner Medlemsavgift Hitta ditt förbund inom Saco Lön Lönesättning Löneprocess Nyheter Webinarium om fysioterapins roll i en hållbar neurosjukvård/rehabilitering Kalender Kontaktuppgifter Medlemsmöten Fika med facket Skyd

https://www.saco.se/fortroendevald/lokalt-fackligt-arbete/lokala-akademikerforeningar/privat/aleris-rehab-station/mer-information-om-facket/medlemsavgift2/ - 2026-09-18