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Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den This thesis examines the Swedish implementation of the exchange of shares mechanism for individuals, found in article 8 of the Tax Merger Directive, henceforth TMD, and how Sweden has chosen to safeguard its taxation right when the shareholder holding exchanged shares emigrates to another EU MS. The purpose behind this is to examine if the Swedish im-plementation, given the more recent case-law fr

Background: To determine if an alternating regimen of the tyrosine kinase inhibitors imatinib and regorafenib improved outcomes in patients with advanced gastrointestinal stromal tumors. Methods: ALTGIST (NCT02365441) was a randomized phase II study of standard treatment of imatinib (Arm A) compared with an experimental alternating regimen of imatinib and regorafenib (Arm B). Primary outcome was b

A search for neutral long-lived particles (LLPs) decaying in the ATLAS hadronic calorimeter using 140 fb−1 of proton-proton collisions at s = 13 TeV delivered by the LHC is presented. The analysis is composed of three channels. The first targets pair-produced LLPs, where at least one LLP is produced with sufficiently low boost that its decay products can be resolved as separate jets. The second an

This paper presents a search for exotic decays of the Higgs boson into a pair of new pseudoscalar particles, Formula Presented, where one pseudoscalar decays into a Formula Presented-quark pair and the other decays into a Formula Presented-lepton pair, in the mass range Formula Presented. The analysis uses Formula Presented collision data at Formula Presented collected with the ATLAS detector at t

Foreign Direct Investment (FDI) is a part of the globalization process, a process increasing all over the world. These investments affect people, both in the home economy and the host economy. People in the host economy are, due to several aspects, affected in different ways. One of those aspects is gender. Gender inequality in the world is well known, women have less political, economic and socia

When I began to study at the Academy of Music in Malmö, I found myself in a playing situation where I could not bring my full amplifier rig but just my electric guitar to ensemble lessons. Since I was familiar with my sound, I found difficulties to play on other amplifiers. So I began to research and learn on electric guitar and amplifier's world all over again. Many times I felt the frustrati

Early Probiotic Supplementation and the Risk of Celiac Disease in Children at Genetic Risk nutrients Article Early Probiotic Supplementation and the Risk of Celiac Disease in Children at Genetic Risk Ulla Uusitalo 1,*,†, Carin Andren Aronsson 2,† , Xiang Liu 1, Kalle Kurppa 3,4, Jimin Yang 1, Edwin Liu 5, Jennifer Skidmore 6, Christiane Winkler 7,8,9, Marian J. Rewers 10, William A. Hagopian 6, Ji

https://www.teddy.lu.se/sites/teddy.lu.se/files/2021-12/108%2009192019_679_108_MP108_Uusitalo_Nutrients_2019.pdf - 2026-07-23

Two synchrotron-based studies on 4H-pyran-4-thione, photoelectron spectroscopy and vacuum ultraviolet (VUV) absorption spectra were performed. A highly resolved structure was observed in the photoelectron spectrum (PES), in contrast to an earlier PES study, where little structure was observed. The sequence of ionic states was determined using configuration interaction and coupled cluster methods.

Droughts present a significant global challenge, particularly to forest ecosystems in regions such as eastern New South Wales, Australia, which is known for its dry climate and frequent, intense droughts. Recent studies have indicated a notable increase in tree mortality and canopy browning across this area, especially during the recent extreme drought period culminating in the Black Summer of 201

BACKGROUND: The diagnosis of bone mineral density (BMD) abnormalities involves dual-energy x-ray absorptiometry (DXA), but few patients complete this after a fragility fracture. The assessment of BMD using Hounsfield unit (HU) measurements from computed tomography (CT) scans has been correlated with DXA results in previous studies. We aimed to evaluate the correlation between shoulder CT HU and DX

BACKGROUND: Traumatic brain injury (TBI) constitutes a global epidemic. Overall outcome is poor, with mortality ranging from 10 to 70% and significant long-term morbidity. Several experimental reports have claimed effect on traumatic edema, but no clinical trials have shown effect on edema or outcome. Antisecretory factor, an endogenous protein, is commercially available as Salovum®, which is clas

The processes responsible for methane (CH4) emissions from boreal wetlands are complex; hence, their model representation is complicated by a large number of parameters and parameter uncertainties. The arctic-enabled dynamic global vegetation model LPJ-GUESS (Lund-Potsdam-Jena General Ecosystem Simulator) is one such model that allows quantification and understanding of the natural wetland CH4 flu

Context:The adoption or acceptance of new technologies or ways of working in software development activities is a recurrent topic in the software engineering literature. The topic has, therefore, been empirically investigated extensively. It is, however, unclear which theoretical frames of reference are used in this research to explain acceptance behaviors.Objective:In this study, we explore how mContext:The adoption or acceptance of new technologies or ways of working in software development activities is a recurrent topic in the software engineering literature. The topic has, therefore, been empirically investigated extensively. It is, however, unclear which theoretical frames of reference are used in this research to explain acceptance behaviors.Objective:In this study, we explore how m

Background: Patients with colorectal cancer were examined to determine (1) whether elevated carcinoembryonic antigen (CEA) levels, either before treatment or after surgery, was associated with an increased risk of overall or colorectal cancer-specific mortality or recurrence, and (2) whether high intensity follow-up would benefit those patients. Materials and methods: Post-hoc analysis based on 25

A search for high-mass charged and neutral bosons decaying to Wγ and Zγ final states is presented in this paper. The analysis uses a data sample of s = 13 TeV proton-proton collisions with an integrated luminosity of 139 fb −1 collected by the ATLAS detector during LHC Run 2 operation. The sensitivity of the search is determined using models of the production and decay of spin-1 charged bosons and

Strong, ongoing high-latitude warming is causing changes to vegetation composition and plant productivity, modifying plant emissions of biogenic volatile organic compounds (BVOCs). In the sparsely populated high latitudes with clean background air, climate feedback resulting from BVOCs as precursors of atmospheric aerosols could be more important than elsewhere on the globe. Here, we quantitativel

A search for light long-lived neutral particles with masses in the O(MeV–GeV) range is presented. The analysis targets the production of long-lived dark photons in the decay of a Higgs boson produced via gluon–gluon fusion or in association with a W boson. Events that contain displaced collimated Standard Model fermions reconstructed in the calorimeter or muon spectrometer are selected in 139 fb−1

Background The obesity epidemic has influenced pain rehabilitation clinics. To date, little is known about baseline level of physical activity (PA) in patients referred to pain rehabilitation clinics. We aimed to investigate the PA levels of patients referred to pain rehabilitation clinics and to evaluate the effect of excess weight on PA level. Methods and findings Data were obtained from the Swe

Clofarabine has been shown to effectively induce remission in children with refractory leukemia. We conducted a prospective trial (clinicval.trials.gov NCT01025778) to explore the use of clofarabine-based chemotherapy as a bridge-to-transplant approach. Children with refractory acute leukemia were enrolled to receive two induction courses of clofarabine, etoposide, and cyclophosphamide (CloEC). Re

Background: The emergence of highly active novel agents has led some to question the role of autologous haematopoietic stem-cell transplantation (HSCT) and subsequent consolidation therapy in newly diagnosed multiple myeloma. We therefore compared autologous HSCT with bortezomib–melphalan–prednisone (VMP) as intensification therapy, and bortezomib–lenalidomide–dexamethasone (VRD) consolidation the