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Denna uppsats behandlar frågan om kapitalvinster som uppkommit genom ett bedrägligt förfarande och som därmed grundats på en civilrättsligt ogiltig avyttring kan anses skattepliktiga enligt inkomstskattelagen. Bakgrunden är förvaltningsrättens avgörande i mål 13373–23. Domstolen menade på att kapitalvinstbeskattning skulle ske, trots att den skattskyldige blivit frånhänd sina tillgångar genom bedr

BackgroundHeart failure (HF) and arterial hypertension (AH) are strongly associated with obesity, with a linear relationship to increasing body mass index (BMI). However, some individuals with obesity do not exhibit signs of HF or AH.PurposeThis study aimed to compare, for the first time in a large population-based cohort, individuals with obesity who have normal left ventricular function and remo

For victims of corporate harm, accessing justice in the global landscape is fraught with challenges and limitations – but also contestation and conflict. This paper focuses on these issues by directing attention to the National Contact Points (NCPs), a nonjudicial grievance mechanism in this landscape. It explores the puzzle of why complainants, who portray the NCP as a mechanism that is unlikely

Ett förändrat klimat med mer intensiva regn och längre torrperioder har gjort sötvatten till en alltmer värdefull och sårbar resurs. Vattenbrist förekommer i dag i många delar av världen, även i områden där det tidigare inte varit ett problem, såsom i Sverige. Minskad vattenan-vändning kan bidra till att reducera efterfrågan, men endast upp till en viss gräns. För att säkerställa en långsiktig och

Coronary artery disease is one of the leading causes of mortality worldwide. While early identification and treatment of major cardiovascular risk factors are crucial, recent data suggest the possibility of non-invasively detecting early stages of coronary atherosclerosis and potentially stabilizing or even reversing the burden of atherosclerosis with innovative and existing treatments. Moreover,

In medieval Scandinavia, parchment was a crucial writing material for everything from property deeds and judicial matters to religious works and account keeping. As society became more and more invested in literacy, the demand for parchment grew. However, the supply of animals for parchment could not increase to the same extent without great changes in animal husbandry. This thesis explores how me

In the summer of 2013, millions of Egyptians returned to Tahrir square in Cairo to demand the resignation of the country’s first democratically elected president. This article examines the two key terms mainly used to describe the ousting of President Mohamed Morsy, ‘coup’ and ‘revolution’, and how these terms can be understood as arguments for two different interpretations of the event. Particula

The promise of connecting agency and structure in studies of regional development is to disentangle causal effects and to better understand to what extent and how individuals, groups of individuals, and organisations can shape regional trajectories. This is not without challenges because agency and structure are deep theoretical constructs, which are not easily translated into empirical research.

The incidence of metabolic disorders, as well as of neurodegenerative diseases—mainly the sporadic forms of Alzheimer’s and Parkinson’s disease—are increasing worldwide. Notably, obesity, diabetes, and hypercholesterolemia have been indicated as early risk factors for sporadic forms of Alzheimer’s and Parkinson’s disease. These conditions share a range of molecular and cellular features, including

In the report we analyse the concept of capability and compare it to relatedconcepts such as resilience. With starting point in a sociotechnical systemperspective as well as existing research on capability and vulnerability wedevelop an analytical framework that could be used to study the capability indifferent energy systems. We suggest that capability could be seen as composedof five “building b

Digital technologies have made it easier and more affordable to record, edit and circulate images. At the same time, visuals can provide scholarly insights beyond what may be documented and conveyed in writing. Nevertheless, visual methods still play a secondary role in humanistic and social science research.This book shows how visual methods can be used to approach difficult-to-access fields and

Complex diseases represent a number of common disorders such as allergic conditions, cardiovascular, metabolic and chronic inflammatory diseases. These diseases are caused by a combination of genetic, environmental and lifestyle factors. This complex etiology creates challenges when it comes to diagnostics, follow-up programs and treatment. Although exact disease mechanisms are yet to be elucidate

Insights from prospective, longitudinal studies of individuals at risk for developing type 1 diabetes have demonstrated that the disease is a continuum that progresses sequentially at variable but predictable rates through distinct identifiable stages prior to the onset of symptoms. Stage 1 is defined as the presence of β-cell autoimmunity as evidenced by the presence of two or more islet autoanti

Purpose – The purpose of this paper is to present a synthesis of transnational tendencies in multinational enterprises (MNEs), to theoretically analyse the result and to study whether managers in MNEs have experienced the predicted tendencies. Design/methodology/approach – The synthesis is based on an extensive literature review which is analysed by transaction cost economics. Identified tendenc

We present a review of some of the current major challenges in stellar cluster research, including young clusters, globular clusters, and galactic nuclei. Topics considered include: primordial mass segregation and runaway mergers, expulsion of gas from clusters, the production of stellar exotica seen in some clusters (e.g., blue stragglers and extreme horizontal-branch stars), binary populations w