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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

Title: Identifying with fun and family in the time of changes and downsize. Seminar date: June 1st, 2009 Course: Masters thesis in Business Administration Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Author: Ellert Örn Erlingsson and Elvar Ólafsson Advisor: Sara Louise Muhr Key words: Cultural family metaphor, Resistance, Cynicism, Organizational iden

This study challenges existing dogma of economists and environmentalists with a finding that sustainable consumption in industrial societies is impossible within standard models of growth because the approaches that are being taken to investments (in new technologies) are linked with and dependent on increased consumption as a requirement of innovation and as part of ideology in societies. Though

"What should we have for dinner?" is one of the most challenging and anxiety provoking questions of today. In a society where appreciation for eating rituals and common knowledge about food have been almost lost, a new look at layout, space and functions of kitchens is needed to demystify and dedramatize the dogmatic image people have of cooking so they can rediscover the fun in the kitc

The bachelor thesis was to create a GPS tracking system for Svep Design Center AB. The system would consist of two major parts which were linked together through a common database. One part consisted of a cell phone application were the user can transmit their current position and the other part was a web application where the position data is presented on a map outlining the route of the user. Si

Type 2 diabetes (T2D) is a polygenic disease and studies to understand the etiology of the disease have required selectively bred animal models with polygenic background. In this review, we present two models; the Goto-Kakizaki (GK) rat and the Oikawa-Nagao Diabetes-Prone (ON-DP) and Diabetes-Resistant (ON-DR) mouse. The GK rat was developed by continuous selective breeding for glucose tolerance f

Type 2 diabetes (T2D) is caused by insufficient insulin secretion from pancreatic β-cells. To identify candidates contributing to T2D pathophysiology, we studied human pancreatic islets from ~300 individuals. We found 395 differentially expressed genes (DEGs) in islets from individuals with T2D, including, to our knowledge, novel (OPRD1, PAX5, TET1) and previously identified (CHL1, GLRA1, IAPP) ca

Increased platelet destruction is central in the pathogenesis of immune thrombocytopenia. However, impaired platelet production is also relevant and its significance underlies the rationale for treatment with thrombopoietin receptor agonists (TPO-RAs). Previous studies have associated enhanced complement activation with increased disease severity. Additionally, treatment refractoriness has been deIncreased platelet destruction is central in the pathogenesis of immune thrombocytopenia. However, impaired platelet production is also relevant and its significance underlies the rationale for treatment with thrombopoietin receptor agonists (TPO-RAs). Previous studies have associated enhanced complement activation with increased disease severity. Additionally, treatment refractoriness has been de

Background: Women with Turner syndrome (TS) have an increased risk of aortic dissection. The current recommended cutoff to prevent aortic dissection in TS is an aortic size index (ASI) of ≥2.5 cm/m2. This study estimated which aortic size had the best predictive value for the risk of aortic dissection, and whether adjusting for body size improved risk prediction. Methods: A prospective, observatio

Transition metals such as copper and zinc are essential elements required for the survival of most organisms, from bacteria to humans. Yet, elevated levels of these elements are highly toxic. The Copper TRansporter protein family (CTRs) represents the only identified copper uptake proteins in eukaryotes and hence serves as key components for the maintenance of appropriate levels of the metal. More

The contribution of terrestrially derived carbon to micro-crustacean zooplankton biomass (i.e., allochthony) has been previously studied in lakes, reservoirs, and estuaries, but little is known about zooplankton allochthony in rivers. In lacustrine environments, allochthony is regulated by distinct selective feeding behavior of different taxa. However, we hypothesized that restricted possibility f