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Syftet med vår uppsats är att utifrån svenska mindre aktiebolags, revisorers och expertorgans perspektiv redogöra för om förslagen i propositionen ”Förenklade redovisningsregler m.m.” och BFNs ”Allmänna råd för K2 - mindre aktiebolag” överensstämmer med vad de anser behöver förenklas. Syftet är också att redogöra för vilken funktion redovisningen har för de mindre aktiebolagen och vilka konsekvens
På särskilda ungdomshem tvångsvårdas barn och unga i Statens institutionsstyrelses (SiS) regi. Personalen på ungdomshemmen har särskilda befogenheter vilket motiveras av de placerade barnen och ungas omfattande problematik. Tvångsåtgärderna inskränker emellertid barn och ungas fri- och rättigheter. Barnkonventionen inkorporerades i svensk lag i syfte att stärka och tydliggöra barn och ungas ställThe special residential homes for young people that are run by the national board of institutional care (SiS) provide children and young people compulsory care. The staff at the special residential homes have the right to use coercive measures which is motivated by the children and young people’s extensive problems. The coercive measures however restrict the freedoms and rights of the children and
Algae blooms, induced by eutrophication, have been an increasingly prevalent environmental concern in the Baltic Sea since the 1970s, causing ecosystem degradation and hypoxia in bottom layers. One predominant harmful algae bloom-forming species in the Baltic Sea is the cyanobacteria Nodularia spumigena. N. spumigena produces hepatotoxin nodularin and is a diazotrophic alga; hence, it should be
Objective: To determine whether a novel therapy for placental insufficiency could achieve orphan drug status by estimating the annual incidence of placental insufficiency, defined as an estimated fetal weight below the 10th centile in the presence of abnormal umbilical artery Doppler velocimetry, per 10 000 European Union (EU) population as part of an application for European Medicines Agency (EMA
Mouth ulcers are the most common ulcerative condition and encompass several clinical diagnoses, including recurrent aphthous stomatitis (RAS). Despite previous evidence for heritability, it is not clear which specific genetic loci are implicated in RAS. In this genome-wide association study (n = 461,106) heritability is estimated at 8.2% (95% CI: 6.4%, 9.9%). This study finds 97 variants which alt
Background: Sociodemographic and spatial disparities in incidence and mortality burden of colorectal cancer (CRC) are important to consider in the implementation of population screening, in order to achieve expected benefit and not increase health inequities. Analytic methods should be adapted to provide rational support for targeted interventions. Methods: CRC incidence rates by tumor stage (I-IV
Respiratory diseases, such as chronic obstructive pulmonary disease and pulmonary fibrosis, result in severely impaired quality of life and impose significant burdens on healthcare systems worldwide. Current disease management involves pharmacologic interventions, oxygen administration, reduction of infections, and lung transplantation in advanced disease stages. An increasing understanding of mec
Hip geometry is an important predictor of fracture. We performed a meta-analysis of GWAS studies in adults to identify genetic variants that are associated with proximal femur geometry phenotypes. We analyzed four phenotypes: (i) femoral neck length; (ii) neck-shaft angle; (iii) femoral neck width, and (iv) femoral neck section modulus, est
The process of high-order harmonic generation requires laser intensities around 1014 W/cm2, most easily reached with laser pulses of high energy, thus implicitly limiting the repetition rate of attosecond sources. A route towards multi-MHz attosecond sources relies on HHG inside a passive enhancement cavity [1]. Although successfully demonstrated for attosecond pulse trains, the generation of sing
Traditional robots used in manufacturing are very efficient for solving specific tasks that are repeated many times. The robots are, however, difficult to (re-)configure and (re-)program. This can often only be done by expert robotic programmers, computer vision experts, etc., and it requires additionally lots of time. In this paper we present and use a skill based framework for robotic programmin
Writing is a central activity at university. Writing in English at University: A Guide for Second Language Writers is a textbook designed to accompany the MOOC Writing in English at University. It can also be used as a stand-alone handbook, with links to online resources, such as instructional videos on key aspects of academic writing provided throughout.Just like the MOOC, this textbook targets u
Aim: Children born extremely preterm frequently have developmental coordination disorder (DCD). We aimed to evaluate perinatal risk factors for DCD. Methods: Swedish national cohort study including 226 children born before 27 gestational weeks without major neurodevelopmental disabilities at 6.5 years. Outcome was DCD, defined as ≤5th percentile on the Movement Assessment Battery for Children-Seco
The LIN28B RNA binding protein exhibits an ontogenically restricted expression pattern and is a key molecular regulator of fetal and neonatal B lymphopoiesis. It enhances the positive selection of CD5+ immature B cells early in life through amplifying the CD19/PI3K/c-MYC pathway and is sufficient to reinitiate self-reactive B-1a cell output when ectopically expressed in the adult. In this study, i
