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Skattelagstiftningen i Sverige och Europeiska unionen utformas i allt större utsträckning med utgångspunkt i dokument som tagits fram av OECD. Modellregler, kommentarer och administrativa riktlinjer om skattebaserodering och vinstförflyttning samt global minimibeskattning är inte rättsligt bindande, men påverkar ändå innehållet i bindande rätt. I avhandlingen undersöks vilket rättskällevärde sådanTax legislation in Sweden and in the European Union is increasingly drafted with reference to documents produced by the OECD. Model rules, commentaries and administrative guidance concerning base erosion and profit shifting and global minimum taxation are not legally binding, yet they influence the content of binding law. This thesis examines what weight such documents can be accorded as sources o

At Lund University (LU), we are increasingly working with linking inner and outer transformation and the inner development goals (IDGs) for accelerating sustainability across different disciplines, departments and levels. Related work started around ten years ago with the establishment of the Contemplative Sustainable Futures Program, which involves research, education, impact and outreach activit

Diet-induced metabolic dysregulation is associated with cerebral microvascular pathology contributing to cognitive decline and vascular dementia. These alterations include blood-brain barrier (BBB) leakage, pericyte dysfunction, aberrant angiogenesis, and perivascular neuroinflammation. Restoration of BBB integrity has been achieved in other conditions by targeting pericytes, for example through k

Epigenetic regulation governs stem cell fate and perturbations in these mechanisms often lead to tumor development. The CoREST complex, a critical regulator of neural and hematopoietic stem cell differentiation, is recurrently targeted by gain of function mutations in the ubiquitin ligase KBTBD4 in high-risk embryonal brain tumors. However, the tumorigenic potential of these mutations remains unre

This article examines how the Peace of Westphalia has been interpreted and invoked from the conclusion of the peace itself to the present day. Rather than assessing whether different conceptions of Westphalia are valid or not, this article analyzes how conceptions of Westphalia have been used and reappropriated to legitimize notions of epochal change and constellations of power in international th

Platform randomized trials offer a flexible framework for evaluating multiple therapies within a shared long-term infrastructure, yet their implementation poses substantial logistical and operational challenges. This paper examines three interrelated features that frequently determine the feasibility and efficiency of platform trials: 1) infrastructure and setup costs; 2) training, site management

We study, theoretically and experimentally, the impact of performance thresholds on effort and risk-taking. Our theory predicts that thresholds typically increase effort provision, but that the magnitude of this increase varies non-monotonically with the threshold level. For risk-taking, the effects are positive for high thresholds and negative for low thresholds. We characterize these patterns th

Flower colour polymorphism is driven by divergent selection regimes on the colour morphs across time and space. Anemone coronaria, a colour-polymorphic geophyte with red, purple, and white flowers, displays a geographic pattern along Israel's aridity gradient: polymorphic populations are restricted to Mediterranean climates, while monomorphic-red populations occur in both Mediterranean and semi-ar

This study examines social-class and urban–rural differentials in childhood mortality in Sweden from 1880 to 1910, a period of steady mortality decline, ongoing industrialization, and urbanization. Urbanization brought improvements in water quality and sanitation but also increased risks from overcrowding, pollution, and infectious diseases. It remains unexplored whether these changes narrowed or

This talk discusses short-distance contributions to the hadronic light-by-light part of the muon g-2 as in the Standard Model. A short discussion about the theory prediction is followed by the status of our work. The main new results since the previous chiral dynamics workshop is how to calculate the higher order corrections to the Melnikov-Vainshtein region using the operator product expansion. W

Climate change is expected to alter species assemblages by affecting the outcome of competition between species. Investigating processes of competition remains challenging in tree communities, as they unfold over extensive spatio-temporal scales. Here, we used a deep learning-based meta-model trained on 135 million simulated tree responses to climate across Europe to investigate changes in the com

This research introduces a novel framework for calculating spatio-temporal groundwater head changes by integrating InSAR with MODFLOW. The study addresses limited monitoring networks by utilizing InSAR's capability to measure land subsidence caused by over-pumping. We calibrated a MODFLOW model, during the 2000–20 period, with a subsidence package using InSAR and in-situ measurements from the Neys

Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how sufficiency-oriented business models and regenerative bus

The seventeenth and early eighteenth centuries saw a growing conflict between the crown, landowners, and nomadic Sámi in central Sweden. Laws and regulations stipulated that non-sedentary Sámi be banished to inland northern Sweden, the ‘lappmarker’, or take up indentured service under the control of the freeholders of the parishes. Reindeer pasture was an economic corner stone for many Sámi in cen

This paper calls for an expansion of historical archaeology in both chronological and geographical scope. Moreover, it aims at a critical scrutiny of the use of prehistoric methods, perspectives, and theories in historical archaeology. The paper argues for a stronger alignment with humanities and cultural history through micro historic perspectives and theoretical perspectives of intersectionality

Objectives: The objective of this study is to compare the use of lymph node surgery and complication rates before and after centralization of penile cancer (PeCa) surgery in Sweden. In January 2015, curative surgical care for PeCa was centralized to the Skåne University Hospital in Malmö and the Örebro University Hospital in Örebro. Patients and Methods: All 1079 patients with invasive PeCa in the

This study identifies supervisory approaches that doctoral students value at the beginning, middle, and end of their doctoral journey. Fifteen students enrolled at two Swedish universities in the education field were interviewed. Through the lens of transformative learning, their perspectives on six areas of supervision, which have earlier been found to be important, were analysed: (1) functional