Sökresultat

Principen om ekonomisk dubbelbeskattning gäller som huvudregel i svensk rätt. Detta innebär att inkomster i företag som lämnas som utdelning till företagets ägare ska beskattas två gånger. Först en gång i företaget som skatt på inkomsten, och sedan ytterligare en gång när den lämnar företaget och beskattas hos mottagaren som inkomst av kapital. För ekonomiska föreningar som är att anse som kooperaThe principle of economical double taxation (not to be confused with international double taxation) is a centerpiece to the Swedish fiscal legislative system. Paid dividends are according to this principle subjected to taxation twice before they are received by a shareholder. Initially, the income of a company will be subjected to corporate taxation. Thereafter, when it leaves the company as paid

Studies, mainly from the UK, show that many farmland birds have declined as a result of recent agricultural intensification. We tested this idea by analysing farmland bird population trends in Sweden, a country displaying less dramatic agricultural changes and less intensive agriculture. Specifically we investigated whether (i) farmland specialists have declined more than generalists, (ii) populat

Patients with acute asthma attending the emergency room were included in a double-blind, double-dummy and parallel group study to investigate whether a dry powder inhaler (Turbuhaler) can be used in acute asthma. If so, the aim was to establish the potency relationship between a beta 2-agonist (salbutamol) administered by the dry powder inhaler and the pressurized metered-dose inhaler (pMDI). Eigh

Background: There is limited knowledge concerning fall-related activity avoidance in people with Parkinson's disease (PD); such knowledge would be of importance for the development of more efficient PD-care and rehabilitation. This study aimed to examine how fall-related activity avoidance relates to a history of self-reported falls/near falls and fear of falling (FOF) as well as to disease severi

A reliable assessment of the optical properties of atmospheric black carbon is of crucial importance for an accurate estimation of radiative forcing. In this study we investigated the spatio-temporal variability of the mass absorption cross-section (MAC) of atmospheric black carbon, defined as light absorption coefficient (σap) divided by elemental carbon mass concentration (mEC). σap and mEC have

Aims: Alexithymia has been linked to cardiovascular disease. The aim was to explore whether the immuno-inflammatory variables galectin-3 binding protein (Gal3BP), soluble (s)CD163 and galectin-3 were independently associated with alexithymia, while controlling for known risk factors for cardiovascular disease, such as depression, anxiety, impaired glycemic control, obesity, smoking, and physical i

Introduction: Limited prospective evidence is available to guide selection of first-line maintenance therapy in patients with COPD. This pre-specified analysis of the EMAX trial explored the efficacy and safety of dual-versus mono-bronchodilator therapy in maintenance-naïve and maintenance-treated patients. Methods: The 24-week EMAX trial evaluated lung function, symptoms (including rescue medicat

Peatlands store substantial amounts of carbon and are vulnerable to climate change. We present a modified version of the Organising Carbon and Hydrology In Dynamic Ecosystems (ORCHIDEE) land surface model for simulating the hydrology, surface energy, and CO2 fluxes of peatlands on daily to annual timescales. The model includes a separate soil tile in each 0.5° grid cell, defined from a global peat

Objective: Retrograde open mesenteric stenting (ROMS) through laparotomy was introduced as an alternative to surgical bypass in patients with acute mesenteric ischemia (AMI). The purpose of this study was to evaluate the indications and outcomes of ROMS for treatment of AMI and chronic mesenteric ischemia. Methods: We reviewed the clinical data and outcomes of all consecutive patients treated by R

In this paper we study the Lilang Super Group in the Spiti area, Indian Himalaya to understand environmental changes in the aftermath of the end-Permian mass extinction. We focus on the Mikin and Kaga Formations, which span the Induan to Ladinian stages of the Lower and Middle Triassic. These strata formed on the southern mid-palaeolatitude margin of East Gondwana and are interpreted as condensed,

Introduction The potential impact of socio-economic condition on virological suppression during antiretroviral treatment (ART) in sub-Saharan Africa is largely unknown. In this case-control study, we compared socio-economic factors among Ethiopian ART recipients with lack of virological suppression to those with undetectable viral load (VL). Methods Cases (VL>1000 copies/ml) and controls (VL<150 c

Background: The standard reference region (RR) for amyloid-beta (Aβ) PET studies is the cerebellar grey matter (GMCB), while alternative RRs have mostly been utilized without prior validation against the gold standard. This study compared five commonly used RRs to gold standard plasma input-based quantification using the GMCB. Methods: Thirteen subjects from a test–retest (TRT) study and 30 from a

Background: Mitral valve (MV) and tricuspid valve (TV) apparatus geometry are essential to define mechanisms and etiologies of regurgitation and to inform surgical or transcatheter interventions. Given the increasing use of cardiovascular magnetic resonance (CMR) for the evaluation of valvular heart disease, we aimed to establish CMR-derived age- and sex-specific reference values for mitral annula

Popular Abstract in Swedish I Män, våld och moralarbete uppmärksammas hur män, som frivilligt sökt sig till verksamheter där det erbjuds behandling för våld i nära relationer, rapporterar om sina erfarenheter. Rapporteringarna består dels av svar på frågeformulär, dels genom deltagande i samtalsintervjuer. Författaren analyserar hur männen förklarar sina handlingar och gestaltar återberättade erfMen, violence and moral work- Reports from help-seeking men at treatment centers working with violence in close relationships Men’s violence against women is an extensive social problem. In the 1970s, a new kind of centers were established in the US and UK, focusing on treating men who had been violent against their wives or girlfriends, the aim which is to end the men’s violent behavior. In the

OBJECTIVE: To evaluate the outcomes after fenestrated endovascular aortic repair (f-EVAR) in a tertiary European referral center. METHODS: All patients treated with commercially available custom-made f-EVAR between September 2002 and June 2007 were prospectively enrolled in a computerized database including co-morbidities and aneurysm morphology. Patients were retrospectively analyzed. Follow-up c

We assessed hepatocellular carcinoma (HCC) risk associated with smoking and alcohol consumption and their interactions, using both questionnaire data and objective serum biomarkers. Information on smoking and alcohol consumption was collected at baseline from 450,112 participants of the EPIC cohort, among whom 255 developed HCC after a median follow-up of 14 years. In a nested case–control subset

BACKGROUND: Prior research has established a positive association between the single-measured triglyceride-glucose (TyG) index and hypertension. Nevertheless, longitudinal studies addressing the enduring impact of TyG index on incident hypertension are lacking. This study sought to explore the association between cumulative TyG index (cum-TyG) and incident hypertension, especially obesity-related

Background: Violence due to firearms is a major global public health issue and vascular injuries from firearms are particularly lethal. The aim of this study was to analyse population-based epidemiology of firearm-related vascular injuries. Methods: This was a retrospective nationwide epidemiological study including all patients with firearm injuries from the national Swedish Trauma Registry (SweT

Background: In patients with chronic obstructive pulmonary disease (COPD), the relationship between short-term bronchodilator reversibility and longer-term response to bronchodilators is unclear. Here, we investigated whether the efficacy of long-acting bronchodilators is associated with reversibility of airflow limitation in patients with COPD with a low exacerbation risk not receiving inhaled co

BACKGROUND: Obesity, assessed by body mass index (BMI), is an established risk factor for 13 cancers. We aimed to identify further potential obesity-related cancers and to quantify their association with BMI relative to that of established obesity-related cancers.METHODS: Using Cox regression models on 4,142,349 individuals in Sweden (mean age 27.1 years at weight measurement), we calculated hazar