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Den 1 januari 2009 trädde en ny lag ikraft som begränsar avdragsrätten för ränta i vissa fall. Lagen kom som en reaktion på ett av Skatteverket uppmärksammat skatteupplägg som beräknades minska den svenska skattebasen med miljardbelopp. Skatteverket tog initiativet till lagstiftningen då man ansåg det nödvändigt att förhindra skatteplanering inom koncerner där ränteavdrag utnyttjas för att överfJanuary 1, 2009 a new legislation entered into force which limits the deductibility of interest in some cases. The law came in response to an observed tax evasion structure which expected to decrease the Swedish tax base by billions. The Swedish Tax Agency initiated the legislation since they deemed it necessary to prevent tax avoidance within company groups where interest deductibility was used

Patch-clamp recordings and glucagon release measurements were combined to determine the role of plasma membrane ATP-sensitive K+ channels (K-ATP channels) in the control of glucagon secretion from mouse pancreatic alpha-cells. In wild-type mouse islets, glucose produced a concentration-dependent (half-maximal inhibitory concentration [IC50] = 2.5 mmol/l) reduction of glucagon release. Maximum inhi

Purpose: Prostate specific antigen (PSA) exists in the serum in several molecular forms that can be measured by immunodetectable assays: free PSA, PSA complexed to alpha 1-antichymotrypsin (complexed PSA) and total PSA, which represents the sum of the free and complexed forms. We determined the normal distribution of values and established the appropriate reference ranges for these 3 molecular for

PURPOSE: To evaluate the outcomes of preserving the internal iliac artery (IIA) with iliac branched devices (IBDs) during acute endovascular repair of ruptured aortoiliac aneurysms.MATERIAL AND METHODS: This is a multicenter retrospective review of all consecutive patients undergoing acute endovascular repair of ruptured aortoiliac aneurysm with an IBD at 8 aortic centers between December 2012 and

BACKGROUND: Minimally invasive pancreatoduodenectomy (MIPD) has emerged as an alternative to open pancreatoduodenectomy (OPD). However, the extent of variation in the use and outcomes of MIPD in relation to OPD among countries is unclear as international studies using registry data are lacking. This study aimed to investigate the use, patient selection, and outcomes of MIPD and OPD in four transat

Objectives: There are several breast cancer (BC) risk factors—many related to body composition, hormonal status, and fertility patterns. However, it is not known if risk factors in healthy women are associated with specific mammographic features at the time of BC diagnosis. Our aim was to assess the potential association between pre-diagnostic body composition and mammographic features in the diag

This study analyzes the thermal performance of an indirect-type solar dryer incorporated with a heat exchanger to recover heat from the exhaust. Data were recorded for 8 h from 9:00 to 17:00 from November to January to determine the drying rate for varying airflows from 2 l/s to 12 l/s under the weather conditions of Nepal and Bhutan. The air temperatures in multiple locations in the dryer were re

The paleobiogeography of Early–Middle Devonian (Pragian–Eifelian) brachiopods from West Gondwana was assessed to determine any potential controls (regional climatic differences or global eustasy) that may have driven bioregionalization. The Pragian–Eifelian interval of West Gondwana was examined because work by previous authors suggested that this was a period when regionally extensive areas of pr

En betydande del av Europas byggnadsbestånd behöver renoveras. De vanligaste anledningarna till att man genomför renoveringar är akuta tekniska problem eller en byggnads eller dess komponenters utgående livslängd. Andra vanliga skäl för byggherrar att genomföra renoveringar i sitt byggnadsbestånd är höga kostnader för underhåll och drift samt ett högt energibehov. Dessutom har bygg- och fastighetsA considerable amount of Europe’s building stock needs to be renovated. The most common reasons for carrying out renovations are acute technical issues or the expiring life span of a building or its components. Other common reason for building owners to carry out renovations in their building stock are high costs for maintenance and operation, and a high energy demand. Furthermore, the constructio

Background: Current equations for estimated glomerular filtration rate (eGFR) that use serum creatinine or cystatin C incorporate age, sex, and race to estimate measured GFR. However, race in eGFR equations is a social and not a biologic construct.Methods: We developed new eGFR equations without race using data from two development data sets: 10 studies (8254 participants, 31.5% Black) for serum c

BackgroundRetrospective studies of archived human specimens, with known clinical follow-up, are used to identify predictive and prognostic molecular markers of disease. Due to biochemical differences, however, formalin-fixed paraffin embedded (FFPE) DNA and RNA have generally been extracted separately from either different tissue sections or from the same section by dividing the digested tissue. O

AIMS: The epidemiological association between diabetes and cardiovascular disease is well established, but the pathophysiological link is complex and multifactorial. We investigated seven proteins, previously linked to incident diabetes mellitus, and their association with cardiovascular disease and mortality.METHODS AND RESULTS: Plasma samples from 1713 individuals from the Swedish population-bas

Importance: Preterm birth has previously been associated with increased risks of hypertension and diabetes, but not ischemic heart disease (IHD), in adulthood. The reasons for this lack of association with IHD despite associations with its risk factors have been elusive, but may be associated with methodologic issues, such as survivor bias, in prior studies. Objective: To determine whether preterm

Importance: High gluten intake during childhood may confer risk of celiac disease. Objectives: To investigate if the amount of gluten intake is associated with celiac disease autoimmunity and celiac disease in genetically at-risk children. Design, Setting, and Participants: The participants in The Environmental Determinants of Diabetes in the Young (TEDDY), a prospective observational birth cohort

Lecanoraceae is one of the largest families of the Lecanoromycetes, with about 30 accepted genera, many of which, however, have uncertain status and/or circumscriptions. We assess the phylogenetic position of the genus Bryonora and its segregate Bryodina for the first time, using a six-locus phylogeny comprising the Lecanoraceae as well as closely related families. We find strong support for the p

Importance: Neuroprognostication studies are potentially susceptible to a self-fulfilling prophecy as investigated prognostic parameters may affect withdrawal of life-sustaining therapy. Objective: To compare the results of prognostic parameters after cardiac arrest (CA) with the histopathologically determined severity of hypoxic-ischemic encephalopathy (HIE) obtained from autopsy results. Design,

Problematiken med sexualbrott mot barn har funnits i Sverige under en lång tid och successivt har lagstiftningen utvecklats för att utöka skyddet för barnet som brottsoffer. Nuvarande förskjutna preskriptionstid, som påbörjas den dag då brottsoffret fyller 18 år, är ur en historisk synvinkel ett mycket starkt skydd i förhållande till bestämmelserna som rådde under början av 1900-talet då barnet skSexual offences against children have been a problem in Sweden for many years and successively the legislation has developed to broaden the protection for the child as a victim. When comparing to previous legislation at the beginning of the 20th century when the child was blamed for having seduced the adult, the current postponed period of limitation, which starts the day the victim turns 18 years