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In this Master´s thesis I deal with the impact of European Community Law on chapter 57 regulations of the Swedish National Income Tax Act, IL, and regulations connected thereto. These rules specifically governs the taxation of shareholders in Swedish closely hold small and medium sized enterprises, SME:s, fåmansföretag. My purpose is thereby to investigate the principal question: whether or not ch

The employer has always played a dominant role in the Swedish labor market, developments during 1900-century, however, sought to restrict the employer's management rights under the law and agreements. 1997 came § 25a LAS, preferential rights for part-time employees to higher levels of employment. Lunning believe that legislative and preparatory work to § 25a LAS do not give answers to all appl

I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skattThe Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not

Men’s violence against women was for a long time considered a private family matter, but is today defined as a widely spread social problem. Researchers, activists and professionals may differ in details about the problem but agrees on one major point; education is the greatest weapon in fighting it. All the professional groups that on some point come in contact with women and men who live in viol

During the last couple of years social-workers and academics have been discussing the lack of validation and professionalism in different areas of social work. The purpose of this study was to find out what social-workers in different fields of work feel about this ongoing discussion. And also how they feel about the lack of validation in their field of work and the lack of profession status socia

Many infectious diseases interact with their immediate environments. Prevention strategies have to be executed on the individual level as well as within the risk environment. Risk factors refer to factors outside of the individual that influence the risk of transmission. However, this thesis focuses on macro level issues such as socioeconomic, political, demographic and technological influential f

“It’s for the sake of the clients that we are here” – The managers’ area of discretion and their ability to influence the elderly’s daily situation. Our essay focuses on managers of nursing homes in the Swedish municipal elderly care and their ability to influence the elderly’s everyday life. We were also interested in how they use this area of discretion and the factors that influence and limit

Popular Abstract in Swedish POPULÄRVETENSKAPLIG SAMMANFATTNING Ett gott mål mat (enteral nutrition) och en välfungerande mag-tarmkanal från mun till brunn är för de flesta en självklarhet men för vissa mer en önskvärdhet. Vid sjukdom i tarm eller bukhåla kan det hända att ett tarmavsnitt nödga's koppla's ur den normala kontinuiteten genom anläggande av en så kallad stomi. Vid överviktskirurgi (exAbolition of enteral nutrition is sometimes required in severe illness. The primary aim of the present work has been to elucidate possible changes in intestinal morphology and motor function in absence of enteral nutrition. Total absence of enteral nutrition in an isolated intestinal segment was created by bypassing the distal ileum in a rat model. Intestinal bypass causes marked circumferential a

Pictures and other iconic media are used extensively in psychological experiments on nonhuman primate perception, categorisation, etc. They are also used in everyday interaction with primates, and as pure entertainment. But in what ways do primates understand iconic artefacts? What implications do these different ways have for the conclusions we can draw from those studies on perception and catego

Popular Abstract in Swedish I Sverige finns cirka 350 000 personer med diabetes. Motsvarande siffra i hela världen är cirka 350 miljoner människor och forskning talar för att antalet personer med diabetes kommer att öka dramatiskt under de närmsta decennierna. Den största ökningen sker i utvecklingsländer i urbana områden, till stor del beroende på livsstilsförändringar och förändringar i diet. UtSpecific aims: To examine whether the sociodemographic characteristics of patients with type 2 diabetes affect the odds of reaching the recommended treatment goals for HbA1c and blood lipids (study 1). To investigate whether the odds of coronary heart disease are higher in patients with diabetes living in deprived neighborhoods than in those living in wealthy neighborhoods (Study 2). To examine th

Objective: To evaluate effects of lipopolysaccharide (endotoxin) on protein and fluid permeability in a whole organ skeletal muscle preparation. Design: Controlled, prospective laboratory study. Setting: University research laboratory. Subjects: Eleven adult male cats. Interventions: The study was performed on the autoperfused and denervated calf muscles of the cat hindlimb placed in a fluid-fille

One common assumption in psychology is the impact of parenting and parent-child relationships on the child's adjustment throughout the life span. Studies have indicated that there are genetic influences on memories of parenting, but how these influences are mediated has not typically been investigated. A sample of 150 pairs of monozygotic and 176 pairs of dizygotic Swedish twin women reported on p

Near infrared (NIR) transmission spectroscopy is a promising method for fast quantitative measurements on pharmaceutical tablets, but there are still some problems to overcome in order to incorporate the technique as a control tool in tablet production. The main problem is the limited precision for multivariate calibrations based on NIR transmission data. The precision is affected by several facto

The Nordic support to the Boer people during the South African war 1899-1902 is a rather unknown history. Approximately 150 Scandinavian emigrants fought on the Boer side in the South African war and a sixth of them were killed at the battle of Magersfontein. The corps was followed by a Scandinavian ambulance formed by one Norwegian physician (Bidenkap), three Swedish nurses and six stretcher bear

Background: Local recurrence is a major factor affecting survival after treatment for head and neck squamous cell carcinoma (HNSCC). It is possible that the normal processes involved in wound healing after surgical removal of a primary tumor can boost the regrowth of residual cancer cells, thereby contributing to the recurrent growth. In this work, we collected human wound fluids and used them to

Myeloid-derived suppressor cells (MDSCs) are highly immunosuppressive myeloid cells, which increase in cancer patients. The molecular mechanism behind their generation and function is unclear. Whereas granulocytic-MDSCs correlate with poor overall survival in breast cancer, the presence and relevance of monocytic-MDSCs (Mo-MDSCs) is unknown. Here we report for the first time an enrichment of funct

Purpose – The purpose of this paper is to explore a particular philosophical underpinning for Information Systems (IS) research – critical systemic thinking (CST). Drawing upon previous work, the authors highlight the principal features of CST within the tradition of critical research and attempt to relate it to trends in the Italian school of IS research in recent years, as exemplified by the wor

BACKGROUND: Alcohol screening scores 5 on the Alcohol Use Disorders Identification Test–Consumption (AUDIT-C) up to a year before surgery have been associated with postoperative complications, but the association with postoperative health care use is unknown. This study evaluated whether AUDIT-C scores in the year before surgery were associated with postoperative hospital length of stay, total ICU

A better understanding of why medication errors (MEs) occur will mean that we can work proactively to minimise them. This study developed a proactive tool to identify general failure types (GFTs)in the process of managing cytotoxic drugs in healthcare. The tool is based on Reason’s Tripod Delta tool. The GFTs and active failures were identified in 60 cases of MEs reported to the Swedish national a