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Uppbörd av skatt och andra förpliktelser – En EU-skatterättslig analys av ett antal lagändringar i SFL som berör utländska företag som bedriver näringsverksamhet i Sverige

Riksdagen har under hösten 2020 antagit de lagförslag som utarbetats i prop. 2019/20:190 Ekonomiskt arbetsgivarbegrepp – förändrade skatteregler vid tillfälligt arbete i Sverige. Den mest omtalade ändringen avser den s.k. 183-dagarsregeln i SINK och övergången från ett formellt till ett ekonomiskt arbetsgivarbegrepp. I propositionen presenterades det även lagförslag som numera innebär kraftigt ökaThe Swedish parliament adopted during the late autumn of 2020 the law proposals that were suggested by the Swedish government in prop. 2019/20:190 Ekonomiskt arbetsgivarbegrepp – förändrade skatteregler vid tillfälligt arbete i Sverige. The most debated topic has been the changes in the so called 183-day rule in SINK and the transition from a formal to an economic employer approach. In the same bi

Targeting SphK2 in hypertension-induced neurodegeneration

Does treating high blood pressure improve neurodegeneration High blood pressure, also called hypertension could damage the brain. Our research tries to understand how lowering blood pressure affects the hypertensive brain. Hypertension is the disease that people have abnormally high blood pressure. Nowadays, 1 in 5 people worldwide have hypertension, accounting for 1.13 billion people. This cause

Establishing expression methods for successful crystal of MID962-1200

Abstract Moraxella catarrhalis is a new pathogenic, gram negative bacterium that is the cause of many respiratory tract infections. MID was found to be a unique protein with Ig binding capacities. Moraxella catarrhalis immunoglobulin D (IgD)-binding protein (MID) is an outer membrane protein that has specific binding affinity to the soluble cell bound human IgD. A short fragment of MID comprised

Perioperative Haemorrhage in Endovascular Abdominal Aneurysm Repair Affects Outcome

Objective: This study aimed to evaluate the outcome and predisposing factors related to perioperative bleeding in patients treated with endovascular aneurysm repair (VAR) for ruptured and non-ruptured abdominal aortic aneurysm (AAA). Design: This was a retrospective cohort study. Methods: A total of 525 consecutive patients (73% elective) with AAA underwent EVAR at two vascular centres from 2008 t

Total mesorectal excision quality in rectal cancer surgery affects local recurrence rate but not distant recurrence and survival : population-based cohort study

Background: The quality of the total mesorectal excision specimen in rectal cancer surgery is assessed with a three-tier grade (mesorectal, intramesorectal and muscularis propria). This study aimed to analyse the prognostic impact of the total mesorectal excision grade on survival, and to identify risk factors for intramesorectal and muscularis propria resection in a population-based setting. Meth

Calcium transporting ATPases in plant cells.

Plant cells carry Ca2+ ATPases to maintain the low resting level of cytosolic Ca2+ (0.1-0.2 µM) found in all eukaryotes. Plant Ca2+ ATPases are mainly located in the plasma membrane, the endoplasmic reticulum and in the vacuolar membrane, and consequently large Ca2+ gradients are created across these membranes. The Ca2+ gradients are used by the cell to transmit information in a variety of physiol

Percutaneous arthrodesis

It has been generally accepted that residual cartilage and subchondral bone has to be removed in order to get bony fusion in arthrodeses. In 1998 we reported successful fusion of 11 rheumatoid ankles, all treated with percutaneous fixation only. In at least one of these ankle joints there was cartilage left. More than 25 rheumatoid patients with functional alignment in the ankle joint have subsequ

Packing effects in palladium(II) and platinum(II) compounds, X-ray crystallography

Popular Abstract in Swedish Det finns ett starkt samband mellan en förenings struktur och dess egenskaper. En detaljerad tredimensionell bild av en förenings struktur på molekylnivå är därför grundläggande information för att förstå dess reaktivitet, stabilitet och fysikaliska egenskaper. Röntgenkristallografi är ett utmärkt redskap för att ta reda på ett ämnes struktur i en kristall. En kristallsThis thesis focuses on i) the effect of packing on the molecular geometry ii) packing arrangements of neutral Pd(II) and Pt(II) complexes iii) the trans influence in Pt(II) complexes iv) the differences in bonding in corresponding Pd(II) and Pt(II) complexes and v) the geometry of Pd(II) complexes with potential catalytic properties. Detailed three-dimensional structural information at the atomic

Health Effects of Foods Enriched with Cereal beta-Glucans from Cereals

Popular Abstract in Swedish Ett högt fiberintag från grönsaker, frukt och sädesslag som havre och korn minskar risken för hjärt- och kärlsjukdomar och typ 2 diabetes. Havre och korn har en hög halt av lösliga kostfiber, så kallade beta-glukaner (beta-glukaner) och studier har visat att beta-glukaner har intressanta hälsoeffekter. Ett dagligt intag av beta-glukaner från havre eller korn kan sänka kSince soluble fibre in the form of the cereal beta-glucans found in oats and barley has been shown to have a positive effect on lipid and glucose metabolism, people at risk of developing cardiovascular diseases or diabetes might benefit from that a variety of palatable food products containing beta-glucans being available to them. The aim of the papers presented in the thesis was to evaluate the m

Realistic indoor nano-aerosols for a human exposure facility

The aim of this study was to achieve realistic levels of two different types of aerosols commonly abundant in indoor environments in an experimental chamber intended for human exposure studies and aerosol characterization. The aerosols chosen were particles from candle lights (in particle number dominated by inorganic water soluble particles) and from ozone-terpene reactions (organic particles). T

Are time-trends of smoking among pregnant immigrant women in Sweden determined by cultural or socioeconomic factors?

Background: The widening socioeconomic gap in smoking during pregnancy remains a challenge to the Swedish antenatal care services. However, the influence of cultural factors in explaining the socioeconomic differences in smoking during pregnancy is not clear among the immigrant women. The aim of this study was to investigate whether the development of smoking prevalence among pregnant immigrant wo

Investigations of infiltration basins at the Vomb Water Plant : a study of possible causes of reduced infiltration capacity

Konstgjord grundvattenbildning är en viktig teknik i vattenhushållningssammanhang och är idag en av de vanligaste och mest utbredda metoderna i världen för att öka vår grundvattenkapacitet. I många länder har den här tekniken använts under lång tid medan den i andra är i framåtskridande. Tekniken har använts i Europa sedan början av 1900-talet och är fortfarande en vanlig metod för grundvattenförsArtificial groundwater recharge is an important technology in water resources management and is nowadays one of the most common and rapidly spread world wide methods for increasing groundwater capacity. In many countries this technique has been employed for a long time, however in the others it is in progress. It has been used in Europe since the early 1900s, and is still a popular method municipa

Subsidence in rift zones : analyzing results from repeated precision leveling of the Vogar Profile on the Reykjanes Peninsula, Southwest Iceland

Populärvetenskaplig sammanfattning: Geologi är en ung gren av naturvetenskap. Det var inte förrän på 1800-talet som geologins ädla konst började diskuteras och detta trots att moral och religiös etik dikterade annat. Inte kunde väl jorden vara mer än 4000 år och borde inte Gud ha nämnt de där dinosaurierna i bibeln? Inte förrän mitten på 1900-talet började man till slut gräva fram ett och annat koThe mid-Atlantic ridge connects with land at the Reykjanes peninsula, Southwest Iceland. Iceland extends well over the whole ridge and allows for representative surface observations of sea-floor processes. Across the Peninsula the plate boundary is characterized by a rift zone, which encompasses leaky transform fault zone characteristics. Across a fissure swarm, connected with the Reykjanes volcan

CT60 genotype does not affect CTLA-4 isoform expression despite association to TID and AITD in northern Sweden

Background: Polymorphisms in and around the CTLA-4 gene have previously been associated to TiD and AITD in several populations. One such single nucleotide polymorphism ( SNP), CT60, has been reported to affect the expression level ratio of the soluble ( sCTLA- 4) to full length CTLA- 4 ( flCTLA- 4) isoforms. The aims of our study were to replicate the association previously published by Ueda et al

Radiation-associated sarcomas are characterized by complex karyotypes with frequent rearrangements of chromosome arm 3p

Ionizing radiation is a well-known risk factor for sarcoma development. To investigate whether radiation-associated sarcomas are characterized by chromosome aberrations that distinguish them from de novo sarcomas, we identified those patients in our series of more than 500 cytogenetically abnormal sarcomas that fulfilled the following criteria: (1) each patient should have been irradiated for anot

How common is severe pulmonary hypertension after pediatric cardiac surgery?

BACKGROUND: Pulmonary hypertension may result in significant morbidity and mortality after pediatric cardiac surgery. The objective of this study was to determine the incidence and outcome of severe pulmonary hypertension, defined as a ratio of pulmonary to systemic arterial pressure equal to or greater than 1.0, after cardiac surgery in children. METHODS: Data from all children younger than 18 ye

Estrogen receptor status in relation to risk of contralateral breast cancer-a population-based cohort study

BACKGROUND: It is unclear whether estrogen receptor (ER)-status of first primary breast cancer is associated with risk of metachronous (non-simultaneous) contralateral breast cancer (CBC), and to what extent endocrine therapy affects this association.METHODS: We studied the effect of ER-status of the first cancer on the risk of CBC overall, and for different ER-subtypes of CBC, using a large, popu

The associations between workplace bullying, salivary cortisol, and long-term sickness absence : a longitudinal study

BACKGROUND: Workplace stressors, such as bullying, are strongly related to subsequent long-term sickness absence, but little is known of the possible physiological mechanisms linking workplace stressors and sickness absence. The primary aim of this study was to investigate to what extent cortisol levels were associated with subsequent sickness absence and if cortisol mediated the association betwe

Aerobic bacteria associated with chronic suppurative otitis media in Angola

Background: Chronic suppurative otitis media (CSOM) is an important cause of hearing loss in children and constitutes a serious health problem globally with a strong association to resource-limited living conditions. Topical antibiotics combined with aural toilet is the first-hand treatment for CSOM but antimicrobial resistance and limited availability to antibiotics are obstacles in some areas. T