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Genom skattereformen 1990 infördes det duala skattesystemet i Sverige. Detta innebär att inkomster beskattas progressivt eller proportionellt beroende på var inkomster härrör från. Tjänsteinkomster, såsom lön, beskattas progressivt med en marginalskatt upp till 57 %. Kapitalinkomster, såsom utdelning och kapitalvinster, beskattas proportionellt med en skattesats på 30 %. Utdelningar beskattas ävenDue to the taxation reform in 1990 a new tax system were introduced in Sweden. Incomes taxed progressive or proportional depending on where the income derives from. Labour income, such as salary, taxed progressively with highest rate of tax at 57 %. Capital income, such as dividend, taxed proportionally with a 30 % rate. Dividend also meets a 22 % tax within the company. This could seem unproblema

Popular Abstract in Swedish Men älskar du honom? Så frågar en ung flicka på 1820-talet sin syster Henrietta som just skall gifta sig. Nej det gör Henrietta inte men hon böjer sig för den krassa verkligheten, behovet att bli försörjd. Den stillsamma frågan anger något som kan tolkas som en tyst revolution: övergången från en äldre syn på äktenskapet som ett ekonomiskt kontrakt till en uppfattning aThe main theme of this dissertation is the question of how young women in the early middle class handled the new demands for marriage based on love instead of on judgements of moral, economy and status. Another theme is the education of these middle class girls around 1800 and the question how this new education interacted with the new demands for love marriage. The German social historian Ulrike

X-ray diffraction methods have been used to study the crystal structure of different compounds, both organic and inorganic. The inorganic compounds were all synthesized by solid state reactions. A new compound, Re₄As₆S₃, was synthesized and its structure was solved by Rietveld methods. Re₄As₆S₃ is a cluster compound described by a

Popular Abstract in Swedish Utgångspunkten för denna avhandling har varit att studera användningen av datorer i arbetet utifrån ett mer holistiskt perspektiv än vad som varit brukligt i tidigare traditionell hälsoforskning om datoranvändning, genom att även inkludera arbetsinnehållet som inte utförs med hjälp av datorn. Avhandlingens ansatts skiljer sig således från tidigare traditionell hälsoforsThis thesis aims at investigating computer use at work from a more holistic work content perspective by also studying non-computer work content, in contrast to the previous approach in occupational health research that focused almost solely on computer work content. It was argued here that non-computer work content has also become significant to the overall work situation for computer users. This

OBJECTIVE Patients with latent autoimmune diabetes in adults (LADA) express autoantibodies against the 65-kDa isoform of GAD (GADA). Intervention with recombinant human GAD65 formulated with aluminium hydroxide (GAD-alum) given twice subcutaneously to LADA patients at intervals of 4 weeks was safe and did not compromise beta-cell function in a Phase II clinical trial. GADA affinity has been shown

Autonomous robots must operate reliably and safely under uncertain, dynamic conditions over extended periods. To ensure such operational robustness, it is vital that both developers and operators can clearly and verifiably specify functional requirements and safety constraints throughout the robot software lifecycle. My research targets different layers of robot operational safety: early error det

Background: Physical inactivity is a main cause of childhood obesity which tracks into adulthood obesity, making it important to address early in life. Physical activity on prescription (PAP) is an evidence-based intervention that has shown good effect on physical activity levels in adults, but has not been evaluated in children with obesity. This project aims to evaluate the prerequisites, determ

Hairdressers are exposed to high levels of chemicals, including possible carcinogens. For dermal exposure, the skin protects against the uptake of chemicals and the protein filaggrin (encoded by FLG) has a key role in skin barrier function. This study investigated if variants of FLG previously linked to impaired skin barrier function, i.e. null mutations and copy number variation (CNV) alleles (CN

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

Informed by the concept of strategy making, this paper analyses the ability of spatial planning to support local climate change transitions towards sustainable transportation in two case studies of planning in Swedish municipalities with comparatively high climate ambitions. The analysis shows that the expectations on planning to effect change need to be moderated. Not even in these climate-ambiti

Background: A comprehensive assessment of morbidity after allogeneic bone marrow transplantation (BMT) performed in childhood remains understudied. Methods: Seven hundred eighty-nine allogeneic BMT recipients who had survived ≥2 years after BMT performed between 1974 and 2014 at age <22 years and 690 siblings completed a 255-item survey self-reporting sociodemographics and chronic health condition

Objective: To investigate if Cochrane reviews that assess screening interventions address their major harms. Study design and setting: A systematic search for Cochrane reviews that assess screening interventions was performed. Two authors independently screened abstracts, assessed full-texts, and extracted data from included reviews. For each review, two authors judged whether each predefined harm

Purpose To investigate the accuracy, reproducibility and sensitivity to respiratory gating, field strength and ventricle segmentation of hemodynamic force quantification in the left and right ventricles of the heart (LV and RV) using 4D-flow magnetic resonance imaging (MRI), and to provide free hemodynamic force analysis software. Materials and methods A pulsatile flow phantom was imaged using 4D

Objectives: Health promotion is on the global agenda. The risks targeted include smoking, hazardous alcohol consumption, nutrition and insufficient physical activity. Implementation of clinical health promotion, however, remains a major challenge. While several processes, models and frameworks for strategic implementation exist, very few have been tested in randomized designs. Testing a strategic

Background: Real-world data on long-term outcomes of vedolizumab (VDZ) are scarce. Objective: To assess long-term outcomes (up to 3 years) of VDZ in treating inflammatory bowel disease (IBD). Design: A nationwide, prospective multicentre extension of a Swedish observational study on VDZ assessing Effectiveness And Healthcare resource utilization in patients with IBD (SVEAH). Methods: After re-cons

How firms cope with tail risk is an under-researched problem in the literature on corporate risk management. This paper presents stylized facts on the nature of revenue shocks based on 65 years worth of Compustat data. We define a Black Swan as an unexpected year-on-year drop in revenue between 30%–90%. The rate of Black Swans has increased markedly since the 1970's and there are more pronounced c