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Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recog

Genom en grundlig studie av utdelningsreglerna för fåmansföretag med särskild inriktning på verksamhetsrekvisitet har jag i denna uppsats försökt att belysa de problem som uppstår med ett vagt och oklart rekvisit. I Sverige utgör fåmansföretag en stor andel av de registrerade företagen. En särskild reglering har tagits fram, eftersom det råder ett intimt förhållande mellan företaget och dess ägare

Popular Science Summary Mikroskopiska plastbitar minskar självförsvaret hos rudor I smink, mat och i rengöringsmedel kan man finna mikroskopiska plastbitar. Dessa hamnar i våra vatten eftersom reningssystem inte tar upp dem. De är väldigt små och därför kan de enkelt ta sig in i cellsystem och ta med sig giftiga ämnen. De kan därför vara farliga för fiskar och andra djur i vattnet. Fiskar kan ta

Abstract Ketoprofen, naproxen, diclofenac, and ibuprofen are four widelyused anti-inflammatory drugsthat areproduced in several kilotons each year.They end up in natural water recipients which couldvary inpH from around 6.0 to 9.0. Bearing in mind that most of thesepharmaceuticals are weak acids and therefore dissociates in different degree depending on surroundingpH and the chemical’s pKa, we ca

Abstract Over 1000 published species which are largely heterogenous in morphology were formerly grouped in the lichen genus Caloplaca s. lat. (Ascomycota, eloschistaceae). Although there is no complete monograph of the genus, many taxonomic studies have focused on specific geographical regions. Although a number of these studies have focused on species that exist in California, samples of putativ

Elförsörjningen som till huvuddel kommer från fossila bränslen uppfyller vanligen inte efterfrågan i Irak. Samtidigt som det finns goda förutsättningar och stor potential för att installera och utnyttja solel som en lösning för den bristande elförsörjningen men med omtanke som värnar om miljön. Idag har cirka 20 procent av den irakiska befolkningen ingen tillgång till el, de återstående 80 procentThe main supply of electricity from fossil fuels does not usually meet demand in Iraq. At the same time, there are good conditions and great potential for installing and utilizing environmental friendly electricity from solar energy as a solution to the lack of power supply. Today, about 20 percent of the Iraqi population has no access to electricity, the remaining 80 percent have no continuous el

Popular Abstract in Swedish Osteoporos (benskörhet) är ett tillstånd som definieras av låg benmassa och ett tillstånd som ökar med stigande ålder. Sjukdomen i sig är symptomfri men ökar risken för frakturer. Frakturer i kota, axel, handled, bäcken, och höft efter 50 års ålder är ofta förknippade med osteoporos och ca 70 000 sådana frakturer inträffar årligen i Sverige. Även artros (ledsvikt) i höfPartly due to an ageing population, the number of osteoporosis-related fractures and osteoarthritis (OA)-related hip and knee arthroplasty procedures is increasing. The individual suffering and the burden on society for these conditions is immense. Genetic contribution for the variance in bone mineral density (BMD) is estimated at around 60–80%, and for OA 50%, leaving a considerable proportion to

The aim of this work is to generate detailed and simplified kinetic models for the oxidation of the Primary Reference Fuels (PRF) n-heptane, iso-octane and their mixtures, with low numbers of species and reactions. These mechanisms are consistent in terms of the choice of kinetic parameters for the different reaction classes. The further aim is to validate the kinetic models for a wide range of di

Popular Abstract in Swedish Ägglavarna, släktet Candelariella, är ett relativt litet släkte omfattande ungefär 50 kända arter i världen. Släktet är ansett som en problematisk grupp med få karaktärer som är användbara för att skilja arterna åt. Enbart ett fåtal studier har tidigare behandlat arterna och den mest omfattande är en avhandling av Rainar Hakulinen från 1954, vilken i första hand behandlThe lichen genus Candelariella comprises crustose to small squamulose members of the family Candelariaceae. The genus currently includes c. 50 species world-wide but few studies have treated the taxonomy within this group. In the present thesis the taxonomy of the genus in western North America is treated. Nine new species are proposed and in total twenty-one species are recognized from the region

Popular Abstract in Swedish ”Att leva med cancer som äldre, livskvalitet och upplevelse av mening” Cancer drabbar företrädesvis äldre personer och är en sjukdom som blir vanligare i takt med det stigande antalet äldre i befolkningen. Cancer hos äldre innebär en komplex situation eftersom åldrandet är präglat av stora individuella förändringar med ökande sjuklighet, nedsatt funktionell förmåga, föThe overall aim of this thesis was to investigate quality of life in people aged 75 and older with cancer in relation to age, gender, presence and type of complaints, comorbidity, living conditions, perceived economic situation, sense of coherence, receiving help for daily living and social resources. The aim was also to investigate older people’s experiences and the meaning of living with cancer

Abstract Background: Surgical site infection (SSI) in the groin after vascular surgery is common and deep perivascular infection leads to long periods of hospitalization, sometimes to amputation and/or death. Negative pressure wound therapy (NPWT) is increasingly used for treating wounds such as deep perivascular groin infections after vascular surgery, but there is no scientific evidence supporti

Background: Type 2 diabetes (T2D) and poor mental health are two major public health concerns in Europe. Ethnicity is identified as a risk marker for both conditions. Middle-Eastern immigrants represent the largest group of non-European immigrants in Sweden and are at increased risk for T2D. In clinical trials, lifestyle interventions focusing on physical activity and healthy diet have been shown

The responses of 56 neurons recorded in the lumbosacral spinal cord of halothane-anesthetized rats were studied following the application of mechanical stimuli to the skin on the lateral aspect of the paw or electrical stimulation of the sural nerve. Only neurons driven by A- and C-fiber stimulation were considered. The evoked activity in a nerve supplying flexor muscles, the common peroneal nerve

Background. Myocardial infarction (MI) remains the leading cause of death worldwide, despite several advances in acute coronary care during the last decades. This thesis assessed different risk stratification tools and evaluated interventional and pharmacological treatment strategies in high-risk patients with MI. Methods. This work comprises four studies. The first and the fourth study extracted

Background. Over five billion people worldwide lack access to safe and affordable surgery and anesthesia care when required. There is a critical unmet need for surgical care, especially in low-income and middle-income countries (LMICs). The shortage of surgical providers is one of the most influential barriers to receiving surgical care, and the maldistribution is aggravated by doctors emigrating

The role of multiple groups of primary biological aerosol particles (PBAPs) as ice nucleating particles (INPs), and of ice formation processes such as time-dependent freezing of various INPs, and various secondary ice production(SIP) mechanisms in overall ice concentration has been evaluated in a range of cloud systems by simulating them numerically with the state-of-the-art ‘Aerosol-Cloud’ (AC) m

Propionic acid (PA) is a naturally occurring short chain fatty acid produced by microbial fermentation of the indigestible foods in the intestine, having a positive effect on the gastrointestinal health. PA inhibits the growth of pathogenic bacteria and molds; hence it is widely used as preservative for food, feed and grains. It is also used as a component in several industrial products like polym

Background: Patients with oesophageal and gastric cancer face a poor prognosis and multiple symptoms and problems that negatively affect their quality of life. In view of the prognosis and extensive illness burden, an early palliative care approach is of importance.Aim: The overall aim of this thesis was to describe and compare symptoms, problems and care needs in relation to the initial treatment