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Utländska offentliga pensionsinstitut som får utdelningar från svenska företag beskattas i Sverige med kupongskatt på upp till 30 procent av utdelningens bruttobelopp. De inhemska motsvarigheterna, AP-fonderna, är statliga myndigheter och omfattas av statens skattebefrielse enligt inkomstskattelagen. Denna skillnad i beskattning av utdelningar har gett upphov till ett fördragsbrottsärende mot SverForeign public pension funds receiving dividends from Swedish companies are in Sweden subject to withholding tax of up to 30 percent of the gross amount of the dividends. The domestic equivalents, the Swedish governmental pension funds, the AP-funds, are exempt from income tax as they are a part of the Swedish state. This difference in taxation has given rise to infringement proceedings against Sw

The global mobility is constantly increasing and numerous of international groups have recognised the need for a dynamic workforce. In order to adapt to the international market and to widen the knowledge within a multinational group, employees are seconded between affiliated companies. The secondment of an employee puts several questions of taxation to the fore. Primarily, the issue as to where t

In the globalised world there is a keen competition market prevailing, which request higher demands on the entrepreneurs within the building sector. Research shows that 30-35 % of the production costs on the building sites is waste, which means non-profit value for the costumer. This example shows both hidden and visible costs, which has been identified on building constructions sites. To reduce t

Långtidssjuka i djup depression kan bli friska – Vetenskap och Hälsa Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Långtidssjuka i djup depression kan bli friska 2016-03-23 ⚠️ Den här artikeln är mer än 5 år gammal. Nya forskningsrön kan ha tillkommit. För de personer som lider av djup depression med melankol

https://www.vetenskaphalsa.se/langtidssjuka-i-djup-depression-kan-bli-friska/ - 2026-05-31

Introduction: In former studies from North America early Do-Not-Resuscitate orders (DNR orders) in patients with intracerebral haemorrhage (ICH) had negative prognostic impact on mortality. The influence of DNR orders on functional outcome and whether DNR orders are grounded on relevant patient characteristics is unknown. We aimed to determine the frequency and predictive factors of DNR-orders and

"Härdelin the Hymnist" Alf Härdelin (1927–2014) was a Swedish theologian and medievalist. In addition to a large academic output, he wrote eleven original hymns and translated 213 from Latin or German into Swedish. This article begins by showing how integrated this activity was with Härdelin’s theological work: both as an academic and as a hymnist he followed the Dominican adage, contemplata alii

Background: Dairy proteins, in particular the whey fraction, exert insulinogenic properties and facilitate glycemic regulation through a mechanism involving elevation of certain plasma amino acids, and stimulation of incretins. Human milk is rich in whey protein and has not been investigated in this respect. Method: Nine healthy volunteers were served test meals consisting of human milk, bovine mi

För att en användare ska ha rätt att utnyttja ett upphovsrättskyddat verk krävs tillstånd från upphovsmannen. Inom vissa verksamheter utnyttjas stora mängder av upphovsrättskyddade verk som behöver klareras. Det kan vara tidskrävande och dyrt att införskaffa individuella tillstånd för dessa. De nordiska länderna har löst detta problem genom att införa ett avtalslicenssystem. Avtalslicensen är ett In order for a user to exploit a copyright protected work, permission needs to be obtained from the author. In certain fields, large amounts of copyright protected work are exploited. To acquire individual permits is both time consuming and expensive. The Nordic countries have solved this problem by introducing a system of extended collective licenses (ECL). An ECL is an agreement between an organ

Denna uppsats är ett examensarbete i juris kandidatprogrammet. Uppsatsen är skriven inom området familjerätt och behandlar problemområdet riskfyllda umgängen där domstolen förordnar om umgängesstöd för att tillvarata barnets rätt till umgänge. Jag kommer i uppsatsen redogöra för hur de rättigheter som ett barn har i förhållande till sina föräldrar ser ut, däribland rätten till umgänge och rätten tThis thesis is written within the field of family law, covering the problematic area of access right where the court decides that supervised access is going to be used in order to obtain the child’s right to meet and have contact with his or her parents. To obtain an adequate general idea about how supervised access is used, I have chosen to explore a) how the intervention is intended to work in S

Populärvetenskaplig sammanfattning En förändring i det rådande klimatet med en temperaturhöjning på grund av en ökad atmosfärisk CO₂-koncentration kan komma att ha en påverkan på skogar över hela jordgloben. Trädarter som är anpassade till ett visst klimat kan komma att spridas norrut då klimatet kan vara mer passande i framtiden. Detta medför risken att lövträd från central Europa kan konkurrera A climate change will affect the forests around the globe; there may be competitions for available resources that are needed for growth and dispersal. Europe is supposed to be more sensitive and may experience a greater influence than many other regions. As an additional effect of climate change extreme weather events will be more frequent e.g. drought and extreme precipitation that will cause flo

Abstract The breeding season of the natterjack toad (Bufo calamita Laurenti 1768), a „prolonged breeder“, lasts up to three months in southern Sweden. However, not all reproducing individuals are present at the breeding sites during the full time span. Thus, some populations can be sub-divided into temporally isolated subpopulations using earlier or later periods of the season for reproduction. T

Varför vill duvan hellre falla än flyga? Under lång tid använde vi endast vår kunskap om flygplan för att förstå hur fåglar, fladdermöss och insekter kan flyga. Detta trots det är tydligt att de stela flygplansvingarna inte liknar till exempel fladdermössens mjuka embranvingar särskilt mycket. Tänk bortom klassisk flygplansaerodynamik, och du kan lära dig mycket om alla de speciella flygtekniker ABSTRACT Among small to medium-sized birds, intermittent flight is a common behavior, where pauses are inserted between wingbeats. This is believed to have the effect of changing the power output without having to change the wingbeat frequency. Small birds often perform bounding flight, where the wings are completely folded against the body during pauses, while larger birds can be found to glide

ABSTRACT Child undernutrition remains a significant public health issue in Bangladesh, with high rates of stunting, wasting, and underweight. The Composite Index of Anthropometric Failure (CIAF) offers a comprehensive tool for assessing overall undernutrition. Although previous studies in Bangladesh have utilized CIAF, they have relied on older datasets. Estimating the current status is essential

The integration of peer support workers (PSW) into the mental health services workforce has offered additional avenues to strengthen service provision. In Sweden, the availability of peer support workers has grown significantly over the past decade, yet there has been insufficient investigation into their organization and implementation. Consequently, there is a growing need for further research i

This study aimed to obtain high-resolution 3D isotropic turbo spin-echo (TSE) wrist MRI acquisitions at 7T, with and without fat suppression, facilitated by compressed-sensing (CS) acceleration. In 16 healthy subjects, fat-suppressed (FS) and nonfat-suppressed (NFS) TSE wrist images were obtained. The protocol consisted of a SENSE-accelerated scan, with an isotropic voxel size of 0.45 mm and acqui

Heating the 50-electron cluster [Fe3(CO)9 (μ3-Te)2] (1) with the diphosphines Ph2P-R-PPh2 [R = -CH2CH2- (dppe), Z-CH=CH- (dppv), 1,2-C6H4 (dppb), -CH2CH2CH2- (dpp), ferrocenyl (dppf), naphthalenyl (dppbn)] in benzene affords the 52-electron diphosphine-containing tellurium-capped triiron clusters [Fe3(CO)8 (μ3-Te)2 (κ2-diphosphine)] (diphosphine = dppe, dppv, dppb, dpp, dppf, dppnd) (2–7) in moder

BACKGROUND: Diabetic kidney disease (DKD) remains one of the leading causes of premature death in diabetes. DKD is classified on albuminuria and reduced kidney function (estimated glomerular filtration rate (eGFR)) but these have modest value for predicting future renal status. There is an unmet need for biomarkers that can be used in clinical settings which also improve prediction of renal declin

In this paper, we consider positioning with observed-time-difference-of-arrival (OTDOA) for a device deployed in long-term-evolution (LTE) based narrow-band Internet-of-things (NB-IoT) systems. We propose an iterative expectation- maximization based successive interference cancellation (EM-SIC) algorithm to jointly consider estimations of residual frequency- offset (FO), fading-channel taps and ti

Wohlers Associates, Inc., recognized widely as the leading consulting firm and preeminent authority on additive manufacturing and 3D printing worldwide—terms that are used interchangeably—today announced the publication of the Wohlers Report 2016. The 2016 edition marks the 21st consecutive year of its availability. According to Wohlers Report 2016, the additive manufacturing (AM) industry, consis

In order to obtain better performance, gas turbines always operate with high inlet temperature. This contributes to a high level of thermal load on the first stage vane endwall. To ensure safe operation of a gas turbine within a proper temperature range, the cooling performance of the vane endwall must be further investigated. In the present study, effects of the mainstream turbulence and upstream