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Uppsatsen behandlar 3:12-reglernas utveckling och grundläggande syfte, vilka problem som reglerna gett upphov till samt den nya löneunderlagsregeln som infördes den 1 januari 2014. 3:12-reglerna avgör hur stor del kapitalvinstbeskattad utdelning en aktiv delägare i ett fåmansföretag får ta ut. Kapitalinkomster beskattas efter en proportionell skattesats och förvärvsinkomster efter en progressiv This paper analyses the development of the 3:12 rules, their fundamental purpose and the complications associated with them. Furthermore, the alterations of the general rule considering the wage based allowance introduced on the 1st of January 2014 will also be examined. To be covered by the aformentioned 3:12 rules a company must be considered as a closely held corporation according to 56 kap. 2

Abstract Breast cancer is the most commonly diagnosed type of cancer in women worldwide. Inherited or acquired aberrations of genes in DNA damage repair, cell cycle checkpoint, apoptosis, and growth signaling pathways are responsible for the generation of breast cancer. Recently, increasing evidence shows that signaling pathways can be highly interconnected and are interacting with each other rat

Popular Abstract in Swedish Politiska beslut föranleder ekonomiska agenter att organisera sig i intressegrupper och att agera strategiskt både i ekonomiska beslut och genom lobbyingaktiviteter, för att förbättra den situation som uppstår till följd av politiska beslut. Denna avhandling består av fyra artiklar som behandlar olika former av intressegruppsinflytande under olika institutionella formerPolitics induce economic agents to organise into special interest groups (SIGs) and act strategically to adjust their economic decisions and to conduct rent-seeking activities in order do improve the situation inflicted on them by policy. This thesis examines, in four essays, different forms of SIG influence on public policy in different institutional contexts. The two first essays examine two rel

Considering the growing pressure on various ecosystems all around the world, the development of ecological indicators for assessing the health and condition of the ecosystems has become an integral part of environmental management and policy making efforts. Such indicators do not only simplify the complex ecosystem processes but can also act as a measure of performance of a conservation policy. Th

LUCSUS Annual report 2020 Annual Report 2020 LUND UNIVERSITY CENTRE FOR SUSTAINABILITY STUDIES 2 LUCSUS ANNUAL REPORT 2020 3 LUCSUS ANNUAL REPORT 2020 2020 - THE YEAR OF CHANGE 2020 was a year of challenges and change. The coronavirus pandemic impo- sed surprising new limits on us whilst also opening new opportunities in our everyday lives. We spent much of the year working from home and adapting

https://www.lucsus.lu.se/sites/lucsus.lu.se/files/2021-06/LUCSUS%20Annual%20Report%202020.pdf - 2026-07-18

Introduction: The knowledge of the diffusion coefficient of a solute in neat carbon dioxide (CO2) and CO2 mixed with organic solvents is of importance as it correlates to the efficiency of chromatography and extraction processes. Background: Several studies have been found in literature for diffusion coefficients measurements of different solutes in neat carbon dioxide, but to our knowledge rather

Intracerebral neural transplantation offers a new strategy to combat Parkinson’s and Huntington’s diseases. However, a host immune response against a histoincompatible neural graft in the brain may jeopardize transplant survival. We transplanted dissociated mesencephalic tissue prepared from Sprague-Dawley (SD) (syngeneic), Lewis (allogeneic) rats or mice (xenogeneic), into 6-hydroxydopamine (6-OH

Abstract in UndeterminedThe dynamics of agglomeration externalities along the life cycle of industries, Regional Studies. This paper investigates the changing roles of agglomeration externalities along the industry life cycle. It is argued that industries have different agglomeration needs in different stages of their life cycles because their mode of competition, innovation intensity, and learnin

Popular Abstract in Swedish Excess och aktionskonst En semiotisk analys av Hermann Nitschs Das 6-Tage-Spiel Med betoning på första dagens Mittagsfinale Excess and Action Art, A Semiotic Analyze of Hermann Nitschs Das 6-Tage-Spiel, With emphasize on Mittagsfinale the first day I avhandlingen behandlas den österrikiske konstnären Hermann Nitschs Das 6-Tage-Spiel (1998). Syfte att undersöka om och påThe subject for this dissertation is the Austrian artist Hermann Nitsch’s Das 6-Tage-Spiel (1998). The purpose is to examine in what way Das 6-Tage-Spiel, as part of the orgien mysterien theater (hereafter o. m. theater), is an adequate means to realize Nitsch’s intention (as he has described them outside of the work in writings and interviews). Das 6-Tage-Spiel is an example of a category of scen

The development of therapeutic methods based on stem cells (e.g. cell therapy, activating regeneration and organ transplantation), known as regenerative medicine, is still a novel area in the field of life sciences. If successful, such therapies could be applicable to many diseases currently lacking effective treatments, such as Parkinson’s disease, diabetes, heart disease or cancer.Stem cells are

Osteoarthritis (OA) is a progressive degenerative joint disorder, and the prevalence increases with age. In Sweden, about one in 4 people over the age of 45 years has OA in at least one joint. As the population ages and the prevalence of obesity increases, OA is expected to increase even more. The knee joint is one of the most commonly affected joints. Total knee arthroplasty (TKA) is the most com

Although love in some form is arguably as old as humankind, many scholars judge that it has never been as socially and existentially decisive as it is in contemporary western societies (Bauman 2003; Beck and Beck-Gernsheim 1995; Ferry 2013; Giddens 1992; Gunnarsson 2014a; Illouz 2012; Jónasdóttir 1994, 2011; Kaufmann 2011; Luhmann 1998; May 2011). The loosening of collective and role-based modes o

Lately, interest has increased in using Virtual Reality (VR) in residential care facilities to increase accessibility to nature experiences. It is widely acknowledged that nature benefits health, and various theories exist regarding its restorative effects. Studies of virtual natural environments often start from predetermined mediating mechanisms and health outcomes. However, virtual nature is fu

"I believe that all people need to move about. Actually, some have difficulties in doing so. They stay in their home neighbourhoods, where they’ve grown up and feel safe. I can understand that, but my wife and I, we didn’t want that. We are more open to new ideas".This anthology is about seniors on the move. In seven chapters, Nordic researchers from various disciplines, by means of ethnographic m

Mycoprotein from the fungi Fusarium Venenatum A3/5 has been used as a meat alternative for a long time but little attention has been paid to the waste it creates. When the fungi is fermenting it uses a lot of water which is sent to the drain after the process is finished. This water contains large quantities of both nutrients and biomass. As circular economy is becoming more important for environm

En styrd grundvattensänkning är ett vanligt inslag i byggprojekt där markarbeten sker under grundvattennivån. Under byggtiden sänks grundvattennivån genom att grundvatten pumpas upp genom installerade brunnar. En sänkning av grundvattennivån minskar portrycket och ökar effektivspänningen i jorden vilket medför marksättningar. Storleken på marksättningar beror på avsänkningens storlek och jordegensDuring a construction project where excavation is made beneath the water table, it is common to perform a lowering of the water table. The groundwater can be extracted by installed wells in the stratum of water-bearing soil. A lowering of the water table results in a decreased pore pressure and in an increased effective stress in the soil. An increased effective stress results in ground settlement

Får allemansrätten utnyttjas kommersiellt? Bör allemansrätten få utnyttjas kommersiellt? Det är huvudfrågorna i denna uppsats. Efter en inledande introduktion till allemansrätten, med en redogörelse för dess historiska bakgrund och nuvarande ställning i svensk rätt, presenteras vilka problem som är förknippade med kommersiell verksamhet i relation till allemansrätten. Uttrycket ”vinstproblemet” anIs commercial use of the right of public access permitted? Should it be permitted? These are the main questions in this thesis. The piece starts with an introduction to the right of public access, with an overview of its history and current legal status, and continues with a presentation of some problems associated with commercial activities in relation to the right of public access. The question

Denna uppsats tar sin utgångspunkt i den pågående debatten kring en tillgång till assisterad befruktning för ensamstående kvinnor. Assisterad befruktning är ett samlingsnamn för de metoder som finns för att avhjälpa ofrivillig barnlöshet och regleras i Sverige genom lag (2006:351) om genetisk integritet m.m. Frågan är aktuell eftersom riksdagen i mars 2012 gav regeringen i uppdrag att ta fram ett This thesis is based on the current Swedish debate about the ability of single women to access Assisted Reproductive Technology (ART). ART is a general term referring to methods used to overcome infertility by artificial means and is regulated by the Swedish Act (2006:351) on Genetic Integrity. The topic is relevant because the Swedish Parliament in March 2012 gave the government a directive to pr

Min forskningsfråga är i vilken utsträckning rätten till abort är skyddad i Europarådets system, med fokus på rättspraxis från den Europeiska domstolen för de mänskliga rättigheterna. Teorier och förklaringsmodeller som används för att analysera policybeslut, lagstiftning och rättsfall gällande abort i Europarådet presenteras först. I korthet menar dessa teorier att det finns en strukturell diskrMy research question is to what extent the right to abortion is protected in the Council of Europe system, with a focus on the case law of the European Court of Human Rights. First, theories and models of explanation are presented that are used to analyse the policies, legislation and cases on the issue abortion the Council of Europe. In short, these theories state that there is a structural disc

BackgroundThe impact of a narrow true lumen (NTL) on the outcomes of fenestrated-branched endovascular repair in patients with postdissection thoracoabdominal aortic aneurysms (PD-TAAAs) is underreported.MethodsData from an international, multicenter registry were analyzed, to identify patients treated for PD-TAAAs (2015-2025) at 23 centers. All patients underwent fenestrated-branched endovascular