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Företrädaransvaret är ett intressant institut inom Skatterätten som från början har sin grund i straffrätten. Det instiftades ursprungligen för att förhindra att aktiebolagsformen utnyttjades på statens bekostnad genom, att skatteskulder byggdes upp och användes som riskkapital. Reglerna som återfinns i 59 kap. 12–21 §§ skatteförfarandelagen (2011:1244) innebär att en företrädare kan bli solidarisThe rules on the liability of company representatives for taxes is an interesting legal institute within Swedish tax law, which originally has its roots in the criminal law. It was initially introduced to prevent the limited company form from being exploited at the expense of the state, by allowing tax liabilities to be accumulated and used as risk capital. The provisions set out in Chapter 59, Pa

ContextPrimary forests, with little to no direct human impact, can serve as baselines to assess land-use effects. However, most have been converted for other land-uses and the locations and characteristics of the remaining forests are poorly characterized.ObjectivesThis study presents a map of Swedish primary forests, explores their persistence in a managed landscape, and assesses their suitabilit

Old-growth forests uniquely support biodiversity while serving as some of the planet's most important carbon stocks. The influence of tree and stand age on carbon flux dynamics remains debated—an urgent question as climate-driven disturbances may reshape forest age structures and in situ carbon storage. To clarify these relationships in Fagus sylvatica , systems, we examined a unique dataset of 3,

Effective environmental policies for the tropics depend on accurate, representative scientific data. However, there is strong evidence from particular disciplines and regions that existing research is patchily distributed. Here, we show that poor representation of sampling and citation in some biomes and across key environmental gradients from all disciplines for the entire tropics may lead to fla

Increasing drought frequency and intensity affect biophysical functions of natural ecosystems. In tropical semi-arid savannas, while immediate drought effects are well-studied, the drought legacy effects on vegetation composition and associated ecosystem functions remain unclear. We used data of vegetation composition, net ecosystem CO 2 exchange, surface albedo and evapotranspiration (ET) in 2017

The stable isotope ratios of carbon (δ13C(CH4)) and hydrogen (δ2H(CH4)) in methane (CH4) from atmospheric air samples provide a tracer that can help distinguish the relative contribution of emission sources. These can be continuously measured at atmospheric monitoring stations by optical isotope ratio spectrometer (OIRS) instruments, providing data that is complementary to isotope ratio mass spect

Relaxed eddy accumulation (REA) measurements for 14CO2 enable the estimation of fossil fuel (ff) CO2 fluxes in urban areas. This work is based on 252 REA ffCO2 flux measurements conducted on tall towers in the cities of Zurich, Paris, and Munich. The ffCO2 fluxes were compared to net eddy covariance CO2 fluxes to quantify the role of non-fossil (nf) CO2 fluxes. While the measurements in Zurich and

This study makes a numeric and visual comparison of two different multibeam echo sounding (MBES) surveys performed at the exact same location, in an effort to establish how reliable and comparable the vertical depth measurements are. The horizontal position uncertainty is not issued in this study. The analysis was performed on data delivered by two survey contractors, The Norwegian Coastal Admini

Parkinson’s disease (PD) and cardiovascular disease share many important risk factors, but some associations differ. However, there are no studies that have compared their shared and specific risk factors. The present study aimed to compare risk factors for PD, coronary events, or ischemic stroke. We prospectively analyzed data from 26,210 participants with lifestyle factors aged 45–73 years enrol

In 2013, Mexico was the first developing country to adopt a carbon tax, confounding expectations that adoption of such taxes is mostly driven by international commitments and hindered by economic concerns: Mexico was not subject to international climate commitments and constituted an economy dependent on oil and exports to its NAFTA trading partners, which did not price carbon. To address this puz

This study investigates possible structural changes of an intrinsically disordered protein (IDP) when it adsorbs to a solid surface. Experiments on IDPs primarily result in ensemble averages due to their high dynamics. Therefore, molecular dynamics (MD) simulations are crucial for obtaining more detailed information on the atomistic and molecular levels. An evaluation of seven different force f

Current trends in industrial automation are the need for customizable production, vertical integration, more advanced sensors and actuators, and shorter time to market. The currently used control systems and languages for control were developed with a more static production in mind. More flexible languages and tools are needed to get a more flexible production. The flexible graphical programming l

OBJECTIVE: Critical limb ischemia (CLI) is a peripheral arterial disease manifested by drastically diminished blood flow to the legs, pain at rest, nonhealing wounds, and gangrene caused by atherosclerosis. Significant tissue necrosis is associated with late stage CLI and the patients have a poor prognosis. Necrotic and apoptotic cells activate complement and bind complement inhibitor C4b-binding

In hybrid zones populations that are otherwise allopatric meet and produce hybrids. One of the most well-known hybrid zones occurs throughout much of Europe between the hooded and carrion crows. Even though these species (or subspecies) of crows look very different, genetic differentiation is weak, and introgression seems to be common. In a spatial simulation that was based on empirically estimate

We propose a framework for calibration, positioningand tracking in a scene viewed by multiple cameras, througha flat refractive surface and one or several flat reflective walls.Refractions are explicitly modeled by Snell’s law and reflectionsare handled using virtual points. A novel bundle adjustmentframework is introduced for solving the nonlinear equationsof refractions and the linear equations

The purpose of this master thesis is to contribute to the field of strategic supply chain management by examining inter-organizational relationships in supply chain context between actors coming from different cultures More precisely, to gain deeper understating on those factors of national culture that are influencing the relationship between Swedish and Chinese organizations along the supply cha

The purpose of the study was to investigate how companies can harness the power of social media by utilizing Social CRM. It was investigated how integrating social media channels into existing Client Relationship Management platforms can influence customer service and customer loyalty. A mixture of both qualitative and quantitative research methods with an abductive approach was used. The researc

This report is the result of a project performed at the Department of Clinical Chemistry at UMAS in Malmö. To reduce the load at the surgery, the possibilities to let patients treated with anticoagulant drugs test themselves using self-service terminals will be investigated. The testing of these patients is currently performed by the personnel. The goal of this project is to investigate how termin