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Framställningen belyser och analyserar värdeöverföringsproblematiken vid överlåtelse av egendom från fåmansbolag till närståendebolag. Aktieägarna, som indirekt både är överlåtare och förvärvare av egendomen, kan vilja att överlåtelsen ska ske till ett så lågt pris som möjligt. Men de måste hålla sig inom ramarna för värdeöverföringsreglerna i 17 kap. ABL om de inte vill riskera långtgående sanktiThe thesis highlights and analyses the value transfer problem arising when transferring property from a close company to a related company. The shareholders, who indirectly are both transferors and transferees of the property, may wish to undertake such transfer at the lowest price possible. Nonetheless they have to stay within the limits of the value transfer rules in section 17 in the Swedish Co

Using cardiac computed tomography (CT), images of both the left and right ventricle can be acquired. Potential findings of interest are for example enlarged ventricles or inadequate pumping, which can be used for diagnosis. The analysis requires that the ventricles are outlined, either manually or automatically. Automated segmentation methods for clinical use exist for the left ventricle but not f

Significant positive and negative consequences across the entire spectrum of issues are expected from the much debated Transatlantic Trade and Investment Partnership (TTIP). This study investigates thoroughly the potential consequences for the education sector based on primary sources of the EU’s objectives and reflections for the TTIP negotiations. It approaches the possible consequences from the

Building the European identity and strengthening the concept of European citizenship is a task that can be achieved through various ways. One of the most powerful tools is represented by the system of education. Since the inception of the Community action programmes in this field, pupils, students and teachers take part actively in a new form of socialisation at the European level. Realised in th

Inhibitors of dihydroorotate dehydrogenase (DHODH) have been suggested for the treatment of rheumatoid arthritis, psoriasis, autoimmune diseases, Plasmodium, and bacterial and fungal infections. Here we present the structures of N-terminally truncated (residues Met30-Arg396) DHODH in complex with two inhibitors: a brequinar analogue (6) and a novel inhibitor (a fenamic acid derivative) (7), as wel

Few-cycle laser pulses are fundamental for tracking ultrashort motions such as electron dynamics and achieving stronger fields. They are also extensively used to perform high-harmonic generation and in attosecond science. However, generating stable and high quality few-cycle pulses requires a simultaneous control of bandwidth and dispersion. The generation of few-cycle pulses in an efficient manne

In this paper I have investigated what factors that may affect the recruitment, such as whether the applicant is a recent graduate, parent of young children, have been trained abroad or approaching retirement. I also want to investigate how the choice of candidates is affected if there is surplus, balance or a shortage of labor as it is for cultural secretaries, for the physical education teachers

The Community Atmosphere-Biosphere Land Exchange model (CABLE) is a land surface model (LSM) that can be applied stand-alone and provides the land surface-atmosphere exchange within the Australian Community Climate and Earth System Simulator (ACCESS). We describe new developments that extend the applicability of CABLE for regional and global carbon-climate simulations, accounting for vegetation re

Photoluminescence (PL) spectra from thin films (TFs) and bulk crystals (BCs) of hybrid organo-halide perovskites are significantly different, the origin of which and their impact on the efficiency of the perovskite-based photoactive devices have been debated. We have used two-photon PL to study the temperature-dependent changes in the spectra of the TFs and the BCs of methylammonium lead bromide (

Guided by a self-categorisation and social-identity framework of identity entrepreneurship (Reicher & Hopkins, 2001), and social representations theory of history (Liu & Hilton, 2005), this paper examines how the Hindu nationalist movement of India defines Hindu nationhood by embedding it in an essentialising historical narrative. The heart of the paper consists of a thematic analysis (Bra

We report on the influence of pH and monovalent/divalent cations on the catalytic current response, internal electron transfer (IET), and structure of fructose dehydrogenase (FDH) by using amperometry, spectrophotometry, and circular dichroism (CD). Amperometric measurements were performed on graphite electrodes, onto which FDH was adsorbed and the effect on the response current to fructose was in

Since 2010 when the North American ELKHORN and Baltoscandic PAROVEJA isotope excursions were first described and named, their mutual age relations have remained uncertain, if not controversial. This was at least partly due to the incompleteness of the ELKHORN excursion in its reference section in western Ohio. The unexpected discovery of an apparently complete ELKHORN excursion in a drill core fro

Background: The transcription factor signal transducer and activator of transcription 3 (STAT3) is implicated in cancer drug resistance, metastasis, and immunosuppression and has been identified as a promising therapeutic target for new anticancer drugs. Myeloid-derived suppressor cells (MDSCs) play a major role in the suppression of antitumor immunity and STAT3 is involved in the accumulation, ge

The book provides a thorough legal analysis of the treatment of insurance in the harmonized system of European VAT as compared to the treatment of insurance in the New Zealand and Australian Goods and Services Tax (GST) systems. Insurance constitutes a significant part of the financial services sector, and it is one of the foundations of a modern society and economy. In the design of tax laws, how

Background: Worldwide, about 1.3 million annual ischaemic strokes (IS) occur in adults aged <50 years. Of these early-onset strokes, up to 50% can be regarded as cryptogenic or associated with conditions with poorly documented causality like patent foramen ovale and coagulopathies. Key hypotheses/aims: (1) Investigate transient triggers and clinical/sub-clinical chronic risk factors associated wit

ABSTRACT: Nanoimprint lithography (NIL) has the potential for low-cost andhigh-throughput nanoscale fabrication. However, the NIL quality and resolution areusually limited by the shape and size of the nanoimprint stamp features. Atomiclayer etching (ALE) can provide a damage-free pattern transfer with ultimate etchcontrol for features of all length scales, down to the atomic scale, and for all fea

From November 12th to 13th in 1872, an extreme coastal flood event occurred in the south Baltic Sea. An unusual combination of winds created a storm surge reaching up to 3.5 m above mean sea level, which is more than a meter higher than all other observations over the past 200 years. On the Danish, German, and Swedish coasts, about 300 people lost their lives. The consequences of the storm in Denm