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Skattetilläggsbestämmelserna och skatteflyktslagen utgör var för sig till viss del kontroversiella metoder för att skydda den svenska skattebasen. Skatteflyktslagen infördes till att börja med som medel för att åstadkomma en jämlik och korrekt beskattning i fall då de skattskyldige på ett lagenligt vis kringgått skattebestämmelser. Som tiden gått har skatteflyktslagen fått ett utvidgat tillämpning

Objectives The objective of this Health Technology Assessment was to evaluate effectiveness, complications and cost-effectiveness of surgical or non-surgical treatment for proximal, diaphyseal or distal fractures of the humerus in elderly patients. Secondary objectives were to evaluate the intervention costs per treatment of proximal humerus fractures (PHF) and to investigate treatment traditions

Local agri-environmental schemes, including hedgerows, flowering strips, organic management, and a landscape rich in semi-natural habitat patches, are assumed to enhance the presence of beneficial arthropods and their contribution to biological control in fruit crops. We studied the influence of local factors (orchard management and adjacent habitats) and of landscape composition on the abundance

In this paper, we investigate the different ways in which young people with and without an immigrant background, who have in common that they aspire for a higher education, picture their nearest future. We distinguish between two major pathways to a university education: a traditional pathway (direct transition from upper secondary school to university) and an experimental pathway (where universit

Background—The effects of ticagrelor pretreatment in patients with ST-segment–elevation myocardial infarction undergoing primary percutaneous coronary intervention (PCI) is debated. This study investigated the effects of ticagrelor pretreatment on clinical outcomes in this patient group. Methods and Results—Patients with ST-segment–elevation myocardial infarction undergoing primary PCI were includ

Much of the current work on third language acquisition focuses on modeling the impact from the speaker’s previous language(s). The Typological Primacy Model (Rothman, 2015), which covers holistic forward transfer at the initial state, and the L2 Status Factor (Bardel and Falk, 2012), which proposes forward transfer from a chronologically true L2, only predict effects on subsequently acquired langu

IntroductionThe ESCAPER project explores cardiovascular resilience in individuals who, despite a high-risk factor burden-longstanding Type 1 Diabetes (T1D), obesity, or kidney failure-avoid or delay macrovascular complications. This suggests underlying protective mechanisms. Initiated in September 2022, this exploratory study aims to uncover and define these mechanisms, potentially leading to nove