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Uppsatsen tar sin utgångspunkt i de ränteavdragsbegränsningar som infördes i inkomstskattelagen 1 januari 2009. Dess instiftande kan betraktas som ett svar på den praxis som utbildats i Regeringsrätten gällande den kategori av transaktioner som ofta kallas ”räntesnurror”. I två avgöranden, RÅ 2001 ref. 79 (Kommunmålet) och RÅ 2007 ref. 85 (Industrivärden), befanns denna transaktionskategori inte sThis essay deals with the new rules regarding restrictions of interest deduction for certain dividends that came into force on the first of January 2009. These new restrictions where brought forth due to certain legislative development in the rulings of the Supreme Administrative Court regarding alleged advanced tax planning based on interest deduction; the law against tax evasion were not applica

Background: In a screening study for silent atrial fibrillation (AF), which is a frequent source of cardiac emboli with ischemic stroke, the proportion of non-participants was considerable and their clinical profile differed from the participants' profile. We intended to geo-map the target population and non-participation in an attempt to understand factors related to screening uptake and, thereby

BACKGROUND AND PURPOSE: Quality indicators serve as standards of care by which performance of individual hospitals is measured. Although several audits for monitoring quality of stroke care have been established in Europe, there is currently no consensus on quality indicators for acute stroke care or for methodology for collecting information on these measures. METHODS: An up-to-date inventory on

The latest Cyrtograptus lundgreni graptolite Chron (Late Wenlock, middle Silurian) is characterized globally by the Mulde Event faunal extinctions and glacio-eustatic sea-level change. Only in the last decade has it been recognized as one of the most severe extinction events of the Silurian Period. A section spanning the Slite Group-Halla Formation boundary on the islet Ytterholmen off main Gotlan

Background & Aims: Iron overload may be carcinogenic. Patients with hereditary hemochromatosis (HH) are reportedly at a 20-200-fold risk of intrahepatic cancer, but the reported risks for nonhepatobiliary cancers are conflicting. The risk of cancer in heterozygous individuals (estimated allele frequency, 1/10 to 1/20) is unknown. This study aimed to better assess these risks. Methods: We perfo

Various ecosystems, including shallow lakes, are suggested to possess alternative stable state dynamics. The response of such systems to environmental change is non-linear and not fully reversible, which calls for identification of feedback mechanisms and subtle changes connected to structural stability. Here, we used a 25-year data series on water chemistry to make inferences on processes prior t

Background Irritable bowel syndrome (IBS) is the most common gastrointestinal disorder, affecting more than 10% of the general population worldwide. Although a genetic component is suspected, unambiguous susceptibility genes have so far not been identified. This study tested the hypothesis that genes contributing to epithelial barrier integrity, control of mucosal immune responses and interactions

BACKGROUND: Phthalates may pose a risk for perinatal developmental effects. An important question relates to the choice of suitable biological matrices for assessing exposure during this period. OBJECTIVES: This study was designed to measure the concentrations of phthalate diesters or their metabolites in breast milk, blood or serum, and urine and to evaluate their suitability for assessing perina

The myeloid translocation gene 16 product MTG16 is found in multiple transcription factor-containing complexes as a regulator of gene expression implicated in development and tumorigenesis. A stable Tet-On system for doxycycline-dependent expression of MTG16 was established in B-lymphoblastoid Raji cells to unravel its molecular functions in transformed cells. A noticeable finding was that express

The scarab beetle Osmoderma eremita and its larval predator, the click beetle Elater ferrugineus, are threatened saproxylic beetles regarded as indicators of the species-richness of insect fauna of hollow deciduous trees. Male O. eremita produce the pheromone (R)-(+)-gamma-decalactone to attract conspecific females, and this compound is also utilized by E. ferrugineus as a kairomone, presumably fo

The clover seed weevils Apion fulvipes Geoffroy, 1785 and Apion trifolii L., 1768 (Coleoptera: Apionidae) cause major losses to seed production of white clover (Trifolium repens L.) and red clover (Trifolium pratense L.), respectively. Clover is important as animal forage and an alternative to inorganic fertilizers. Because clover is mainly pollinated by bees, the use of insecticides in management