Boken ger inte bara en aktuell och heltäckande bild av de s.k. 3:12-reglerna, utan behandlar även allmänna skatteregler av särskild betydelse för s.k. fåmansföretag. Skatteregler påverkar företaget och ägarnas skattesituation vid bl.a. utdelning, försäljning av aktier och olika avtalsförhållanden.

Efter drygt två år sedan förra gången har Högsta förvaltningsdomstolen nu avgjort två mål om lagen mot skatteflykt. I inget av målen ansågs skatteflyktsklausulen tillämplig. I artikeln refereras och kommenteras målen samt ställs frågan om domskälen tillför något av värde när det gäller möjligheten att utläsa generella riktlinjer för när lagen mot skatteflykt kan bli tillämplig.

While the role played by the state in stimulating innovation in the private sector has been a prevalent interest in innovation research, studies analysing the impacts of public interventions have usually focused on individual policies, programs or projects. Public stimulation is hence often studied from a relatively restricted and temporarily confined perspective, leaving a macro-level and longer-

The mission of the Swedish government’s National Commission on Substance Abuse was to analyze the access to substance abuse treatment and to clarify the division of responsibilities between health care and social services. As a part of this assignment a special analysis was performed on commitment to involuntary care. Involuntary commitment due to substance abuse has during many years been regulat

Objective: The elderly are an increasing group and large consumers of care in Sweden. Development of mobile information technology shows promising results of interventions for prevention and treatment of chronic diseases. Exploring the elderly patients’ beliefs, attitudes, experiences and expectations of e-health services helps us understand the factors that influence adherence to such tools in pr

Objectives: To evaluate changes in patellofemoral cartilage thickness over 5 years after anterior cruciate ligament (ACL) injury and to determine the impact of treatment strategy. Methods: 121 adults (ages 18-35 years, 26% women) had an ACL injury and participated in the KANON randomised controlled trial. Of those, 117 had available MRIs at baseline (

This study analyzes transformations in institutions of affordable housing production connected to neoliberalization, which have impacted affordability rates and income gaps in Copenhagen and Istanbul. Also, different types of affordable housing began to develop, such as modular housing of Almenbolig+ in Copenhagen and housing for very low-income people in Istanbul. Increased affordability rates ar

Conventional diffusion MRI yields voxel-averaged parameters that suffer from ambiguities for heterogeneous anisotropic materials such as brain tissue. Using principles from solid-state NMR spectroscopy, we have previously introduced the shape of the diffusion encoding tensor as a separate acquisition dimension that disentangles isotropic and anisotropic contributions to the observed diffusivities,

Through the influence of neoliberal ideas, many critical infrastructures that used to be under public ownership have been opened up for market competition. Using the Swedish railway system as a case, this paper empirically explores whether such reforms have given rise to common-pool resource problems, and discusses possible implications. The results show that institutional restructuring has create

Anti-CD20 monoclonal antibodies (mAbs) rituximab and ofatumumab are potent activators of the classical complement pathway, and have been approved for the treatment of B-cell malignancies. However, complement exhaustion and overexpression of complement inhibitors by cancer cells diminish their therapeutic potential. The strategies of targeting membrane complement inhibitors by function-blocking ant

Objectives: The purpose of this study was to modify a clinical linear accelerator, making it capable of electron beam ultra-high dose rate (FLASH) irradiation. Modifications had to be quick, reversible, and without interfering with clinical treatments. Methods: Performed modifications: (1) reduced distance with three setup positions, (2) adjusted/optimized gun current, modulator charge rate and be

No drugs are currently approved that change the natural course of osteoarthritis (OA) and translate to long-term, clinically relevant benefits. Two-stage clinical trial designs for OA have now received FDA approval, but remaining challenges lie in defining suitable study populations, surrogate outcomes and pivotal long-term, clinically relevant trial endpoints.

We consider the Ginzburg–Landau functional, defined on a two-dimensional simply connected domain with smooth boundary, in the situation when the applied magnetic field is piecewise constant with a jump discontinuity along a smooth curve. In the regime of large Ginzburg–Landau parameter and strong magnetic field, we study the concentration of the minimizing configurations along this discontinuity b

The overall aim of this thesis is to gain a clearer picture of the differences in mobility among the young-old living in Sweden’s large metropolitan regions. This thesis comprises four papers. Paper I explores the inclusion of public transport as an element of mobility among the young-old living in the Stockholm region. Paper II presents an analysis of cycling among older people in the city of Mal

Användningen av plast kommer att fördubblas inom 20 år, enligt plastbranschen. Det handlar inte längre om att förbjuda sugrör eller plastkassar – det saknas en vision för hela plastanvändningen, skriver tre forskare i Lund

Bacteroides ovatus is a member of the human gut microbiota. The importance of this microbial consortium involves the degradation of complex dietary glycans mainly conferred by glycoside hydrolases. In this study we focus on one such catabolic glycoside hydrolase from B. ovatus. The enzyme, termed BoMan26A, is a β-mannanase that takes part in the hydrolytic degradation of galactomannans. The crysta

Neurotransmitter release is dependent on influx of Ca2+ through voltage-operated calcium channels (VOCCs). These channels may be divided into L, N, T and P subtypes. To investigate the subtypes of VOCC involved in transmitter release from adrenergic nerves in the isolated rabbit ear artery, the effects of some subtype selective VOCC antagonists were examined on contractile responses induced by ele

1. Vascular effects of substance P were studied in human isolated pial arteries removed from 14 patients undergoing cerebral cortical resection. 2. Substance P induced a concentration-dependent relaxation in the presence of indomethacin. No relaxation was seen in arteries where the endothelium had been removed. 3. N omega-nitro-L-arginine (L-NOARG, 0.3 mM) abolished the relaxation in arteries from

Purpose: To investigate the change in incidence of referred carpal tunnel syndrome (CTS) and carpal tunnel release (CTR) surgery over time and regional variations. Methods: From the nationwide patient registry, we identified all adult individuals who had received first-time CTS diagnosis (International Classification of Diseases, 10th Revision code G560) at secondary or tertiary level and first-ti