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Inkomster i inkomstslaget kapital kan erhållas i form av löpande avkastning samt i form av kapitalvinst vid avyttring av tillgångar. Det är endast privatpersoner som beskattas i inkomstslaget kapital med en skatt på 30 procent. Juridiska personer skall redovisa sina kapitalinkomster i inkomstslaget näringsverksamhet. Vissa av beskattningsreglerna i inkomstslaget kapital skall dock tillämpas för juIncomes can be obtained in form of current income and in form of capital gains on disposal of assets, in the income category capital. It´s only natural persons who are taxed in the income category capital with a tax rate of 30 percent. Juridical person shall report their capital income in the income category business tax. When juridical persons are calculating the taxable capital income they shoul

Vertical III-V nanowire MOSFETs are interesting candidates for future digital and analog applications. High electron velocity III-V materials allow fabrication of low power and high frequency MOSFETs. Vertical vapor-liquid-solid growth enables fabrication of axial and radial heterostructure nanowires. This enables fabrication of novel structures where the band-gap can be engineered in the electron

Objective: This study assessed the applicability and outcomes of the closure of unused cuffs in branched endovascular aneurysm repair (b-EVAR) of thoracoabdominal aortic aneurysm. Methods: We reviewed b-EVAR procedures at a tertiary referral center to identify patients who underwent incomplete branching and needed closure of the unused branch cuffs. An electronic database and intraoperative and fo

* Thermal limits of ectotherms have been studied extensively and are believed to be evolutionarily constrained, leaving ectotherms at risk under future climate change. Phenotypic plasticity may extend the thermal limits, but we lack detailed characterizations of thermal limit reaction norms as well as an understanding of the interspecific variation in these reaction norms. * Here, we investigated

BACKGROUND: Right ventricular (RV) dysfunction may be caused by either pressure or volume overload. RV function is conventionally assessed with echocardiography using tricuspid annular plane systolic excursion (TAPSE), RV fractional area change (RVFAC), tricuspid lateral annular systolic velocity (S') and RV index of myocardial performance (RIMP). The purpose of this study was to evaluate whether

Alok Vaid-Menon - Human Rights Profile in June 2023 Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus Areas Business and Human Righ

https://rwi.lu.se/blog/alok-vaid-menon-human-rights-profile/ - 2026-07-21

Call for papers: World Human Rights Cities Forum - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evalu

https://rwi.lu.se/news/call-for-papers-world-human-rights-cities-forum-2/ - 2026-07-21

China's rapid growth in electricity demand intensifies the twin challenges of water conservation and carbon reduction in a system where production and consumption are spatially mismatched. We develop a novel evaluation framework to quantify how electricity generation and interprovincial transmission redistribute “virtual” water and carbon. The method integrates national water/carbon footprints by

Product gas obtained through biomass gasification can be upgraded to hydrogen-rich synthesis gas. The synthesis gas can be further converted to liquid or gaseous fuels. However, the raw product gas contains both gas- and particle-phase impurities that can negatively affect both catalysts and hot-gas filters used for upgrading and cleaning. The present study aimed to characterize, both physically a

Several risk factors for severe non-proliferative and proliferative retinopathy in type 1 diabetes mellitus have been proposed without explaining the rapid progression of retinopathy in some patients. Since GAD65 autoantibodies (GAD65Abs) are detected against glutamic acid decarboxylase (GAD), which is mainly expressed in islets and nervous tissue in type 1 diabetic patients, the aim of the presen

Pulmonary vasodilator therapy is still often an off-label treatment for pulmonary hypertension in children. The aim of this nationwide register-based study was to assess patient characteristics and strategies for pulmonary vasodilator therapy in young Swedish children. Prescription information for all children below seven years of age at treatment initiation, between 2007 and 2017, was retrieved f

Correlations of nighttime atmospheric methane (CH4) and 222radon (222Rn) observations in Heidelberg, Germany, were evaluated with the radon tracer method (RTM) to estimate the trend of annual nocturnal CH4 emissions from 1996-2020 in the footprint of the station. After an initial 30ĝ€¯% decrease in emissions from 1996 to 2004, there was no further systematic trend but small inter-annual variations

Objective: Today, stress monitoring on wearable devices is challenged by the tension between high-detection accuracy and battery lifetime driven by multimodal data acquisition and processing. Limited research has addressed the classification cost on multimodal wearable sensors, particularly when the features are cost-dependent. Thus, we design a Cost-Aware Feature Selection (CAFS) methodology that

FIVL02 litteraturlista HT24 FIVL02, Film och audiovisuella medier för gymnasielärare: Adaptioner (3 hp) Litteraturlista HT24 (Fastställd i Sektionsstyrelse 2, SOL-Centrum, 4 juni 2024) Beck, Peter J. (2012), Presenting History: Past and Present, New York: Palgrave Macmillan, kap. 9. (32 s.) Burke, Liam (2022), “Cosplay as vernacular adaptation: the argument for adaptation scholarship in media and

https://www.sol.lu.se/media/utbildning/dokument/kurser/FIVL02/20242/FIVL02_litteraturlista_HT24.pdf - 2026-07-21

() Department of Construction Sciences Solid Mechanics ISRN LUTFD2/TFHF–10/5160-SE(1-34) GPU parallelization of crystal plasticity FE analyses Master Thesis by Per Johansson SUPERVISOR HÅKAN HALLBERG AND YLVA MELLBIN, DIV. OF SOLID MECHANICS EXAMINER PROF. MATTI RISTINMAA, DIV. OF SOLID MECHANICS Copyright c© 2011 by Div. of Solid Mechanics and Per Johansson Printed by Media-Tryck, Lund ,Sweden Fo

https://www.solid.lth.se/fileadmin/hallfasthetslara/utbildning/examensarbete/TFHF5160.pdf - 2026-07-20

Senior lecturer Contact details Email: david [dot] tenenbaum [at] mgeo [dot] lu [dot] se Phone: +46 46 222 48 82Organisation Department of Earth and Environmental Sciences (MGeo) Room number: 357 Service point: 16 WebpageDavid Tenenbaums profile in Lund University research portal Publications Displaying of publications. Sorted by year, then title. Filter by type AllAbstractArticlePaper in conferen

https://www.nateko.lu.se/david-tenenbaum - 2026-07-20

Director of studies, Department of Statistics, Senior lecturer Contact details Email: jakob [dot] bergman [at] stat [dot] lu [dot] se Phone: +46 46 222 89 05Organisation Department of Statistics Room number: EC1:361 Service point: 10 WebpageJakob Bergmans profile in Lund University research portalOther affiliations Senior lecturer Department of Statistics Publications Displaying of publications. S

https://www.lusem.lu.se/jakob-bergman - 2026-07-20

Associate senior lecturer Contact details Email: alexandra_l [dot] cermeno [at] ekh [dot] lu [dot] se Phone: +46 46 222 03 44Organisation Department of Economic History Visiting address: Scheelevägen 15 B, Lund Room number: Alfa 1:2028 Service point: 10 WebpageAlexandra L Cermeños profile in Lund University research portalOther affiliations Researcher Centre for Advanced Middle Eastern Studies (CM

https://www.lusem.lu.se/alexandra-l-cermeno - 2026-07-20

Researcher Contact details Email: serde [dot] atalay [at] jur [dot] lu [dot] seOrganisation Human Rights Law Service point: 56 WebpageSerde Atalays profile in Lund University research portalOther affiliations Profile area member LU Profile Area: Human rights Researcher Public International Law Researcher Migration Law Publications Displaying of publications. Sorted by year, then title. Filter by t

https://www.law.lu.se/serde-atalay - 2026-07-20