Den 22 januari 2024 meddelade Högsta förvaltningsdomstolen dom i ännu ett mål avseende de riktade ränteavdragsbegränsningsreglerna. Skatterättsnämnden hade i ett förhandsbesked tidigare slagit fast att även 24 kap. 19 § första stycket IL var oförenlig med etableringsfriheten, vilket nu även bekräftas av Högsta förvaltningsdomstolen med stöd av argumentationen i Lexel-målet. Detta avgörande innebär

DNA is a highly charged polyelectrolyte and is prone to associative phase separation driven by the presence of multivalent cations, charged surfactants, proteins, polymers and colloids. The process of DNA phase separation induced by positively charged species is often called DNA condensation. Generally, it refers to either intramolecular DNA compaction (coil-globule transition) or intermolecular D

This paper deals with the prediction of train-induced building vibrations by using a numerical framework. The framework is based on a sub-structure approach, where a sequence of different models are used. The free-field ground vibrations and the track receptance are calculated using 2.5D technique where the railway track is represented by finite elements that couple to a dynamic stiffness of the u

Humanitarian logistics (HL) is a relatively new research area that requires clear boundaries and a defined foundational perspective. Recent disasters have shown that the scope of HL is expanding, as in cases of cash-based interventions, outsourcing to commercial companies, and stronger involvement of local communities. These changes imply the importance of scrutinizing the old definitions of HL an

Background: During the COVID-19 pandemic, the majority of patients received ambulatory treatment, highlighting the importance of primary health care (PHC). However, there is limited knowledge regarding PHC workload in Europe during this period. The utilization of COVID-19 PHC indicators could facilitate the efficient monitoring and coordination of the pandemic response. The objective of this study

Charged particle reconstruction in the presence of many simultaneous proton–proton (pp) collisions in the LHC is a challenging task for the ATLAS experiment’s reconstruction software due to the combinatorial complexity. This paper describes the major changes made to adapt the software to reconstruct high-activity collisions with an average of 50 or more simultaneous pp interactions per bunch cross

Kaon physics is at a turning point – while the rare-kaon experiments NA62 and KOTO are in full swing, the end of their lifetime is approaching and the future experimental landscape needs to be defined. With HIKE, KOTO-II and LHCb-Phase-II on the table and under scrutiny, it is a very good moment in time to take stock and contemplate about the opportunities these experiments and theoretical develop

Recent measurements of charm-baryon production in hadronic collisions have questioned the universality of charm-quark fragmentation across different collision systems. In this work the fragmentation of charm quarks into charm baryons is probed, by presenting the first measurement of the longitudinal jet momentum fraction carried by Λc+ baryons, z∥ch, in hadronic collisions. The results are obtaine

This Letter presents the first study of Higgs boson production in association with a vector boson (V ¼ W or Z) in the fully hadronic qqbb final state using data recorded by the ATLAS detector at the LHC in proton-proton collisions at √s = 13 TeV and corresponding to an integrated luminosity of 137 fb−1. The vector bosons and Higgs bosons are each reconstructed as large-radius jets and tagged using

Inflammation and autoimmunity are known as central processes in many skin diseases, including psoriasis. It is therefore important to develop pre-clinical models that describe disease-related aspects to enable testing of pharmaceutical drug candidates and formulations. A widely accepted pre-clinical model of psoriasis is the imiquimod (IMQ)-induced skin inflammation mouse model, where topically ap

Epithelial ovarian cancer (EOC) is often diagnosed in advanced stage with peritoneal dissemination. Recent studies indicate that aberrant accumulation of collagen fibers in tumor stroma has a variety of effects on tumor progression. We refer to remodeled fibrous stroma with altered expression of collagen molecules, increased stiffness, and highly oriented collagen fibers as tumor-associated fibros

Research has shown that speakers of different languages may differ in their cognitive and perceptual processing of reality. A common denominator of this line of investigation has been its reliance on the sensory domain of vision. The aim of our study was to extend the scope to a new sense—taste. Using as a starting point crosslinguistic differences in the category boundaries of edible bulbs, we ex

International isolation is the primary concern of Taiwan's foreign politics. The proximity with mainland China urged Taiwan to rely on several different strategies to maintain the coveted geopolitical survival from Beijing's sovereignty claims. Among the various strategies adopted over the years, Taipei has recently used hydro-diplomacy to expand its presence in Southeast Asia. President Tsai Ing-

Background: Childhood cancer predisposition (ChiCaP) syndromes are increasingly recognized as contributing factors to childhood cancer development. Yet, due to variable availability of germline testing, many children with ChiCaP might go undetected today. We report results from the nationwide and prospective ChiCaP study that investigated diagnostic yield and clinical impact of integrating germlin

Male reproductive impairment has been linked with an increased risk of numerous non-communicable diseases. Yet, epidemiological data on renal disease among subfertile men is scarce. Therefore, by using male childlessness as a proxy for male infertility, we aimed to investigate its association with renal function. Data was sourced from a population-based cohort including 22,444 men. After exclusion

Background: Sedation is routinely administered to critically ill patients to alleviate anxiety, discomfort, and patient-ventilator asynchrony. However, it must be balanced against risks such as delirium and prolonged intensive care stays. This study aimed to investigate the effects of different levels of sedation in critically ill adults. Methods: Systematic review with meta-analysis and trial seq

Glioblastoma, a type of cancer affecting the central nervous system, is characterized by its poor prognosis and the dynamic alteration of its metabolic phenotype to fuel development and progression. Critical to cellular metabolism, mitochondria play a pivotal role, where the acetylation of lysine residues on mitochondrial enzymes emerges as a crucial regulatory mechanism of protein function. This

This paper contains decision analytical approaches, conditions and models for the quantification of decision values for built environment systems. Specifically, (1) delta formulations of objective functions for decision value quantification are introduced, (2) conditions for decision value are identified and (3) action value analysis formulations are further developed. The delta objective function