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Denna uppsats behandlar avdragsrätten för klimatkompensation i inkomstsla-get näringsverksamhet. Bakgrunden är den skatterättsliga gränsdragningen mellan avdragsgilla kostnader enligt 16 kap. 1 § inkomstskattelagen (1999:1229) och icke avdragsgilla gåvor enligt 9 kap. 2 § samma lag. Frågan aktualiseras när ett företag har utgifter som både kan beskrivas som affärs-mässigt motiverade och som ett st
Skatterätten brukar delas upp i två olika områden, det kopplade och det fri-kopplade. Det kopplade området är ett område som ofta saknar uttrycklig re-glering i skatterätten och som därav istället hämtar ledning från redovisnings-sätten. Det frikopplade är istället motsatt, där är frågorna särskilt reglerade i skatterätten för att undvika att redovisningen ska styra. Det frikopplade områ-det ska t
Current genetic research on obsessive-compulsive disorder (OCD) supports contributions to risk specifically from common single nucleotide variants (SNVs), along with rare coding SNVs and small insertion-deletions (indels). The contribution to OCD risk from rare copy number variants (CNVs), however, has not been formally assessed at a similar scale. Here we describe an analysis of rare CNVs called
Apolipoprotein A-I (ApoA-I), the primary component of high-density lipoprotein (HDL) cholesterol primes β-cells to increase insulin secretion, however, the mechanisms involved are not fully defined. Here, we aimed to confirm ApoA-I receptors in β-cells and delineate ApoA-I-receptor pathways in β-cell insulin output. An LRC-TriCEPS experiment was performed using the INS-1E rat β-cell model and ApoA
CD59 is a cell-surface inhibitor of the terminal step in the complement cascade. However, in addition to its complement inhibitory function, a non-canonical role of CD59 in pancreatic beta cells has been identified. Two recently discovered intracellular alternative splice forms of CD59, IRIS-1 and IRIS-2, are involved in insulin exocytosis through interactions with SNARE-complex components. In mic
AIMS: Cellular communication network factor 2 (CCN2) is a matricellular protein implicated in fibrotic diseases, with ongoing clinical trials evaluating anti-CCN2-based therapies. By uncovering CCN2 as abundantly expressed in non-diseased artery tissue, this study aimed to investigate the hypothesis that CCN2 plays a pivotal role in maintaining smooth muscle cell (SMC) phenotype and protection aga
AimsOrthostatic hypotension (OH) is an important differential diagnosis in unexplained syncope. Neurogenic OH (nOH) has been postulated to differ from non-neurogenic OH (non-nOH), yet pathophysiological differences are largely unexplored. We aimed to investigate aetiology and tilt table test (TTT)-induced haemodynamic responses in symptomatic OH patients.Methods and resultsWe performed a retrospec
CONTEXT: When clinically stable, patients with A-β+ Ketosis-Prone Diabetes (KPD) manifest unique markers of amino acid metabolism. Biomarkers differentiating KPD from type 1 (T1D) and type 2 diabetes (T2D) during hyperglycemic crises would accelerate diagnosis and management.OBJECTIVE: Compare serum metabolomics of KPD, T1D and T2D patients during hyperglycemic crises, and utilize Classification a
Background:cThe risk of coronavirus (COVID-19) can be affected by the presence of certain chronic conditions. It is unknown if individuals with severe hereditary alpha-1-antitrypsin deficiency (AATD) faced an increased risk of severe COVID-19 infection during the pandemic and if COPD in this population affected the risk of severe COVID-19 outcomes. Aim: Our aim was to investigate COVID-19 outcomes
Background Exposure to hexavalent chromium (Cr(VI)) can occur during occupational activities and leading lung cancer. MicroRNA (miRNA) plays an important part in carcinogenesis. Whether Cr(VI) exposure causes cancer-related miRNA changes is yet uncharacterized. Methods This study included 89 Cr(VI) exposed workers and 47 controls. MiRNAs were extracted from plasma followed by library preparations,
Distinguishing between vagrancy and regular migration has proved to be challenging as vagrants may, in theory, act as pioneers in the establishment of new migration routes. Because migratory songbirds tend to follow the same orientation and migration route throughout their lives, age assessment can help to distinguish individuals which have already used a route (i.e. adults) from those using it fo
BACKGROUND: Complement activation may promote atherosclerosis. Yet, data on the to which extent complement, and more specifically the alternative complement pathway, is activated in patients with carotid atherosclerosis and related to adverse outcome in these patients, are scarce.METHODS AND RESULTS: We measured, by ELISA, plasma levels of factor D, properdin, C3bBbP (C3 convertase), and factor H
Developments in ambulatory electrocardiogram (ECG) technology have led to vast amounts of ECG data that currently need to be interpreted by human technicians. Here we tested an artificial intelligence (AI) algorithm for direct-to-physician reporting of ambulatory ECGs. Beat-by-beat annotation of 14,606 individual ambulatory ECG recordings (mean duration = 14 ± 10 days) was performed by certified E
Background: Dyslipidaemia in patients with diabetes contributes to the risk of atherosclerotic cardiovascular disease. We aimed to identify a dyslipidemic profile associated with both dysglycemia and subclinical coronary atherosclerosis. Methods: Study participants (n = 5050) were classified in three groups: normoglycemia, pre-diabetes, and diabetes. A coronary artery calcium score (CACS) > 0 defi
