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Vid en diskussion om nivån på den svenska bolagsskatten är det av stor vikt att avgöra huruvida diskussionen rör den nominella eller den effektiva skattesatsen. Den nominella skattesatsen uppgår till 28 procent och återfinns i 65 kap. 14 § IL. Den effektiva skattesatsen är däremot inte given utan kan i viss utsträckning påverkas, eftersom den bestäms genom att dividera skatt på årets resultat med
Small- and Medium-sized enterprises (SMEs) contributed a lot to the economic growth and promote employment in China. However, they were suffering from the credit discrimination, insecure property right protection, lack of the industry support policy and social services the same time. Based on this general background, in 2003, the Law of the PRC on promotion of Small and Medium-sized Enterprises (S
Media är en del av vår vardag som genom sina framställningar skapar förebilder. Dessa förebilder påverkar och inspirerar oss för hur vi bör vara och bete oss och därför är det viktigt att studera framställningarna. I uppsatsen har jag granskat de två amerikanska Tv-serierna The big bang theory och Entourage, som sänts i både svensk och utländsk Tv. Båda serierna handlar om manliga kompisgäng, med
In an attempt to bring about the end to a conflict situation at all costs, peace agreements often end up containing terms that may be deemed controversial. One such example would be terms that confer immunity on perpetrators of international crimes. Concurrently, there exist in international law legal norms that require, or allow, States to pursue a criminal prosecution regarding perpetrators of s
Ukraine has the second highest rates of the human immunodeficiency virus (HIV) in Europe and struggles with the HIV epidemic since the 1990s. Adolescent girls and young women (AGYW) are especially vulnerable due to their social position and biological characteristics. The HIV incidence is still on the rise, which is also fostered by the ongoing conflict in the East, although a great number of nati
This dissertation aims to investigate the Swedish private sector, with focus on the share of women in leading positions, and its effect on firms’ financial stability in terms of stock return volatility. This thesis is based on AllBright’s three lists from 2018 which rank Swedish listed firms after their level of gender equality within the companies’ top management. With respect to the six-sigma th
Detta är en verkkommentar som handlar om ett scenkonstexperiment som jag valt att kalla "The Intruder". I detta arbete har jag exploaterat fenomenet chatroullette för att arrangera en avvikande upplevelse med publiken i en ovan roll. Chatroulette är en hemsida där man utan att behöva logga in kopplas upp på en videochat och slumpas ihop med någon annan som också är inne på sidan. Båda pa
This thesis investigates the phenomenon of the natural resource curse by making use of the resource rich countries Norway and Nigeria. The resource curse is a phenomenon where resource rich countries paradoxically have lower growth rates than resource poor countries, in spite of the growth potential offered by resource rents. Among factors contributing in creating this effect Abundance, Crowding o
Several founding democratic norms of the European Union (EU) may nowadays be found in their emerging stage in the post-Soviet countries outside of the Union’s borders. This is an indication that norms may get diffused, float around the continent and find a fertile soil in a new environment. Thus Georgia, located thousands of kilometers away from the EU, is highlighted as a success story of its coo
Background: The aim of this study is to estimate ovarian volume, number and volume of antral follicles, and ovarian power Doppler vascular indices as assessed by three-dimensional (3D) transvaginal grayscale and power Doppler ultrasound in women using combined oral contraceptives (COC). Study Design: Two hundred thirteen gynecologically asymptomatic women 20-39 years old using COC were examined wi
We have investigated the possibilities to quantify how much stars move in theMilkyWay disc due to diffuse processes (blurring) and due to influences from spiral arms and the bar (churning). We assume that the formation radius of a star can be inferred if we know its elemental abundances and age and the metallicity profile of the interstellar medium at the time of the star's formation. We use data
alpha 1-Microglobulin is an immunosuppressive plasma protein synthesized by the liver. The isolated protein is yellow-brown, but the hypothetical chromophore has not yet been identified. In this work, it is shown that a human liver cell line, HepG2, grown in a completely synthetic and serum-free medium, secretes alpha 1-microglobulin which is also yellow-brown, suggesting a de novo synthesis of th
Aims To explore whether circulating matrix metalloproteinase-2 (MMP-2), MMP-9, MMP-9/neutrophil gelatinase-associated lipocalin, MMP-9/tissue inhibitor of metalloproteinase-1 (TIMP-1), MMP-14, TIMP-2 and TIMP-3 were associated with the severity and progression of diabetic retinopathy (DR) in patients with type 1 diabetes (T1D). Methods Baseline and prospective analyses were conducted over a period
Intracerebral haemorrhage and small vessel ischaemic stroke (SVS) are the most acute manifestations of cerebral small vessel disease, with no established preventive approaches beyond hypertension management. Combined genome-wide association study (GWAS) of these two correlated diseases may improve statistical power to detect novel genetic factors for cerebral small vessel disease, elucidating unde
Protapion trifolii and P. fulvipes (Coleoptera: Brentidae) are major pests in European clover seed production. Previous studies have reported a high host plant fidelity of these weevils for red and white clover species, respectively, driven by host plant olfactory cues. Given the specific host preferences observed in these weevils, we aimed to elucidate to which extent such selectivity is reflecte
Background and purpose — Having patients self-evaluate the outcome is an important part of the follow-up after knee arthroplasty. The Forgotten Joint Score-12 (FJS-12) introduced joint awareness as a new approach, suggested to be sensitive enough to differentiate well-functioning patients. This study evaluated the Swedish translation of the FJS-12 and investigated the validity, reliability, and in
The interaction EPR split signals from photosystem II (PSII) have been reported from the S0, S1, and S3 states. The signals are induced by illumination at cryogenic temperatures and are proposed to reflect the magnetic interaction between YZ• and the Mn 4Ca cluster. We have investigated the formation spectra of these split EPR signals induced in PSII enriched membranes at 5 K using monochromatic l
Following mycobacterial entry into macrophages the ESX-1 type VII secretion system promotes phagosomal permeabilization and type I IFN production, key features of tuberculosis pathogenesis. The current model states that the secreted substrate ESAT-6 is required for membrane permeabilization and that a subsequent passive leakage of extracellular bacterial DNA into the host cell cytosol is sensed by
The field flatness and the layout of the stabilization system in a drift tube linac are strongly dependent on the manufacturing errors that affect the local resonant frequency. In this paper a methodology is presented to study, firstly, the sensitivityof the resonant frequency and of the field flatness to each geometrical parameter of the drift tubes; then a set of tolerances for each parameter i
