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Skatteflykt inom EU - Skatteflyktslagens förenlighet med fördragsfriheterna och ATAD

Skatteflyktslagen är ett viktigt redskap i lagstiftarens kamp mot skatteförmåner som åtnjutits genom att kringgå ordinarie skattelagstiftning. Skatteflyktsförfarande kan innefatta gränsöverskridande rättshandlingar till andra medlemsstater inom EU. Att tillämpa skatteflyktslagen i de situationerna måste då göras i enlighet med EU-rätten och de fördragsfriheter som säkerställer en fri inre marknad.

Autonoma fartyg ute på djupt vatten? - En utredning av obemannade fartygs sjövärdighet

Sjötransport är idag det dominerande transportsättet i internationell handel och de senaste åren har ett starkt kommersiellt intresse för autonoma fartyg kommit att växa fram. Säkerhetsfrågan utgör grundstenen i sjörätten och den tekniska utvecklingen har medfört att gamla sjörättsliga bestämmelser måste tolkas i ljuset av den pågående digitaliseringen. Uppsatsen syftar till att, med utgångspunkt Today, carriage by sea is the dominant means of transportation in international trade, and in recent years a strong commercial interest in autonomous vessels has emerged. The safety issue is the cornerstone of maritime law, and the technical development makes it necessary to interpret old legal terms in the light of the ongoing digitalization. The purpose of this thesis is, based on the concept of

Nämndemannasystemet - En studie om politiska nämndemän i ljuset av Europakonventionen

Nämndemannasystemet har en långvarig tradition i svensk rätt. På senare tid har systemet fått en allt tydligare politisk förankring. Nämndemän utses av politiska partier i kommun- och landstingsfullmäktige och det är nästintill enbart personer med partipolitisk tillhörighet som nomineras och utses till nämndemannauppdraget. Uppsatsen utreder med stöd av en rättsdogmatisk och europarättslig metod

"Vad fan får jag för pengarna?" – En granskning av bestämmelserna om rättelse på eget initiativ

En rättelse på eget initiativ innebär att den enskilde begär ändring av en tidigare lämnad uppgift till Skatteverket. Dessa rättelser medför både ansvarsfrihet från skattetillägg och från åtal för skattebrott. Skatteverket får genom självrättelser kännedom om uppgifter som de troligtvis aldrig hade fått ta del av annars. Institutet har fått ökad uppmärksamhet de senaste åren då allt fler svenskar

An Analysis of Minorities in the Workplace

This research stems from questions regarding people's relationships in the workplace, especially questions from the perspectives of minorities, such as cultural, visual, religious, and sexual minorities. The motive in pursuing this topic is illustrated by a few episodes about people whom I encountered in my life. They had difficulties being a minority in the workplaces, still the difficulties

Energy reserves, information need and a pinch of personality determine decision-making on route in partially migratory blue tits

In facultative partial migrants some individuals in a population are migratory and others are resident and individuals decide each year anew which strategy to choose. While the proportion of birds migrating is in part determined by environmental conditions and competitive abilities, the timing of individual departure and behaviours on route are little understood. Individuals encounter different en

C4b-binding protein protects β-cells from islet amyloid polypeptide-induced cytotoxicity

C4BP (C4b-binding protein) is a polymer of seven identical α chains and one unique β chain synthesized in liver and pancreas. We showed previously that C4BP enhances islet amyloid polypeptide (IAPP) fibril formation in vitro. Now we report that polymeric C4BP strongly inhibited lysis of human erythrocytes incubated with monomeric IAPP, whereas no lysis was observed after incubation with preformed

Gene × physical activity interactions in obesity: combined analysis of 111,421 individuals of European ancestry. : combined analysis of 111,421 individuals of European ancestry

Numerous obesity loci have been identified using genome-wide association studies. A UK study indicated that physical activity may attenuate the cumulative effect of 12 of these loci, but replication studies are lacking. Therefore, we tested whether the aggregate effect of these loci is diminished in adults of European ancestry reporting high levels of physical activity. Twelve obesity-susceptibili

Comparison of standardised dietary folate intake across ten countries participating in the European Prospective Investigation into Cancer and Nutrition

Folate plays an important role in the synthesis and methylation of DNA as a cofactor in one-carbon metabolism. Inadequate folate intake has been linked to adverse health events. However, comparable information on dietary folate intake across European countries has never been reported. The objective of the present study was to describe the dietary folate intake and its food sources in ten countries

Validation of plasma proneurotensin as a novel biomarker for the prediction of incident breast cancer.

Background: High fasting plasma proneurotensin concentration was associated with the development of breast cancer in the Malmö Diet and Cancer Study (MDCS). Here we aimed at replicating the initial finding in an independent second cohort. Methods: The Malmö Preventive Project (MPP) is a population study and comprised 18 240 subjects when examined 2002-2006. Of women without history of breast cance

Insulinotropic and Antidiabetic Effects of 17{beta}-Estradiol and the GPR30 Agonist G-1 on Human Pancreatic Islets.

We have recently shown that 17β-estradiol (E2) and the synthetic G protein-coupled receptor 30 (GPR30) ligand G-1 have antiapoptotic actions in mouse pancreatic islets, raising the prospect that they might exert beneficial effects also in human islets. The objective of the present study was to identify the expression of GPR30 in human islets and clarify the role of GPR30 in islet hormone secretion

Industriell symbios - Framtidens affärsmodell för Helsingborgsregionen?

I detta arbete har befintliga samarbeten mellan företag i Helsingborg kartlagts. Potential för att utveckla ytterligare samarbeten genom affärsmodellen industriell symbios har analyserats. Industriell symbios innebär att verksamheter, varav minst en industri, gemensamt utnyttjar energi, nyttigheter, material eller service, för att på ett innovativt sätt skapa mervärden samt minska kostnader och miIn this work the existing collaborations between companies in Helsingborg has been identified. The potential to further develop collaborations of industrial symbiosis and the region has been analysed. Industrial symbiosis means that synergies, including at least one industry, who in common use energy, goods, materials or services in an innovative way create added value and reduce costs and environ

Sport Accessory Design for Narrative Clip 2

This report describes the development of mounts for the company Narrative’s camera Narrative Clip 2, focusing on people with an active lifestyle. The terminal goal of the thesis is to come down to which types of mounts to develop for the active lifestyle user and thereafter, create a couple of 3D-printed mounts for these placements. Moreover, suggestions for optimizing the Clip itself and its user

Lipase-based in vitro release assays for pharmaceutical lipid formulations

När man tar en medicin är det viktigt att man tar rätt dos. Tar man för liten dos uteblir den önskade terapeutiska effekten och tar man för stor dos kan bieffekterna bli allvarliga. Skillnaden mellan terapeutisk och giftig dos kallas terapeutiskt fönster. Om det terapeutiska fönstret är snävt kan man behöva ta små doser ofta för att en säker och effektiv koncentration av läkemedlet i kroppen underThe purpose of this project was to develop and test lipase-based in vitro release (IVR) assays for model and active pharmaceutical ingredients (API) entrapped in lipid formulations based on mixtures of phosphatidylcholine (PC) and glycerol dioleate (GDO). Two dyes, Fluorescein disodium salt and Patent Blue V sodium salt, functioning as model drug compounds, were investigated separately in the PC/G

Structural MRI findings in the brain related to pain distribution in chronic overlapping pain conditions : An explorative case–control study in females with fibromyalgia, temporomandibular disorder-related chronic pain and pain-free controls

Background: Few neuroimaging studies have investigated structural brain differences associated with variations in pain distribution. Objective: To explore structural differences of the brain in fibromyalgia (FM), temporomandibular disorder pain (TMD) and healthy pain-free controls (CON) using structural and diffusion MRI. Methods: A case–control exploratory study with three study groups with diffe

Clinical Outcomes of Scapular versus Fibular free flaps in Head and Neck Reconstructions : A Retrospective Study of 120 patients"

BACKGROUND: The scapular free flap has increasingly gained popularity as an alternative to the fibular free flap in osseous head and neck reconstruction. The present study aimed to evaluate their use in maxillomandibular reconstructions and examine surgical and patient outcomes.METHODS: Osseous head and neck defects reconstructed with an angular artery-based scapular flap or fibular flap from 2016

High sperm deoxyribonucleic acid fragmentation index is associated with an increased risk of preeclampsia following assisted reproduction treatment

OBJECTIVE: To study the association between sperm deoxyribonucleic acid fragmentation index (DFI) and the odds of preeclampsia and other adverse perinatal outcomes after in vitro fertilization (IVF) and intracytoplasmic sperm injection (ICSI) treatment.DESIGN: A prospective cohort study including infertile couples undergoing conventional IVF or ICSI treatment and their children. Data regarding pre

Assimilating hydraulic response data from in-situ bioremediation injection treatment for improved decision-support modelling

In-situ remediation through the injection of bioremediation fluids is becoming increasingly common for treating contaminated sites. Contaminants are targeted for treatment either directly at the source zone or through injections that form a permeable reactive barrier to prevent further transport of the contaminants. Commonly, multiple injections are performed in a grid covering an area of strategi