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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

The auditor is seen as the guardian of the market. However, several scandals have resulted in the public’s suspicions of auditor ethics. Therefore, the need of investigation of ethical awareness and ethical judgment among auditors should be taken into a deep consideration. The aim of this thesis is to investigate the differences in ethical awareness and ethical judgment of auditors across nations,

Nanoteknik är ‘big business’. Stora summor pengar står på spel då detta innovativa teknikområde expanderar i snabb takt. Denna undersökning utgår från antagandet att ekonomiska intressen snarare än demokratiska värden och hållbar utveckling styr utvecklingen av nanoteknik i Sverige idag. Detta ses som problematiskt, och det övergripande målet är att föreslå alternativa principer för att styra utve

Abstract in UndeterminedRejections of infants among non-human primates occasionally occur in the wild as well as in captive settings. Controlled adoptions of orphans and introductions of individuals into new groups are therefore sometimes necessary in captivity. Consequently, behavioral research on integration procedures and on the acceptance of infants by adoptive mothers is much needed. In this

Consistent but indirect evidence has implicated genetic factors in smoking behavior1,2. We report meta-analyses of several smoking phenotypes within cohorts of the Tobacco and Genetics Consortium (n = 74,053). We also partnered with the European Network of Genetic and Genomic Epidemiology (ENGAGE) and Oxford-GlaxoSmithKline (Ox-GSK) consortia to follow up the 15 most significant regions (n > 140,0

Background. Weight loss is common among patients with squamous cell carcinoma of the head and neck (SCCHN) and is mainly due to tumor and treatment related factors. The aim of the present study was to evaluate weight loss in patients with SCCHN undergoing two different radiotherapy (RT) schedules. Material and methods. Nutritional data were analyzed from the ARTSCAN study, a controlled randomized

Background: Although cardiovascular disease is thouht to be common in cirrhosis, there are no systematic investigations on the prevalence of electrocardiographic (ECG) abnormalities in these patients and data on the occurrence of post-transplant cardiac events in comparison with the general population are lacking. We aimed to study the prevalence and predictors of ECG abnormalities in patients wit

OBJECTIVE - Whole-grain foods are touted for multiple health benefits including enhancing insulin sensitivity and reducing type 2 diabetes risk Recent genome-wide association studies (GWAS) have identified several single nucleotide polymorphisms (SNPs) associated with fasting glucose and insulin concentrations in individuals free of diabetes We tested the hypothesis that whole-grain food intake an

Biological applications of ion beams have recently become a new important research field using single ion hit facilities to study individual living cells and their response to the hit of a counted number of ions. One motivation is the search for a better understanding of the fundamental processes taking place in cells and organs as a result of irradiation. Another comes from the increasing interes

Atherosclerosis, thickening of the major arteries, is a chronic disease leading to cardiovascular disease (CVD) such as myocardial infarction (MI) and stroke, both affecting millions worldwide. T-cells and antibodies have been implicated in atherosclerosis. This thesis contains studies on CD4+ helper subsets and studies on antibodies against methylglyoxal-modified apolipoprotein B100 (MGO-ApoB100)

Background and purpose Spontaneous osteonecrosis of the knee (SPONK) is a painful lesion in the elderly, frequently leading to osteoarthritis and subsequent knee surgery. We evaluated the natural course and long-term consequences of SPONK in terms of need for major knee surgery. Methods Between 1982 and 1988, 40 consecutive patients were diagnosed with SPONK. The short-term outcome has been report

OBJECTIVE-We tested genetic associations with weight loss and weight regain in the Diabetes Prevention Program, a randomized controlled trial of weight-loss inducing interventions (lifestyle and metformin) versus placebo. RESEARCH DESIGN AND METHODS-Sixteen obesity-predisposing single nucleotide polymorphisms (SNPs) were tested for association with short-term (baseline to 6 months) and long-term (