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I uppsatsen har gällande rätt avseende utomståenderegeln i 57 kap. 5 § IL fram-ställts och analyserats. Utomståenderegeln är en undantagsregel från de särskilda beskattningsreglerna i 3:12-regelverket. Bestämmelsen blir tillämplig om aktie-ägaren visar att utomstående i betydande omfattning äger del i företaget. Syftet med uppsatsen har varit att undersöka om tillämpningen av bestämmelsen är ändamThis bachelor thesis deals with the outsider rule in 57:5 Swedish income tax law (IL). The outsider rule is an exemption clause, and if found applicable the general taxation rules will be applied instead of the special close company rules. The out-sider rule will be applicable if the shareholder shows that outsiders own a signifi-cant amount of the company's shares. The purpose of this thesis

The main purpose of this thesis is to examine marine environmental protection in the Arctic. This objective has been achieved by analyzing pertinent legal instruments on the global, regional and national level. The regional cooperation of the Arctic states has also been examined, as it is of paramount importance to the effectiveness of marine environmental protection in the Arctic. However, in ord

The purpose of this study is to examine the optimal hedge ratio for the currency exposure of foreign investments. The optimal hedge ratio is determined after evaluating our portfolios from the three perspectives; ex-ante, ex-post and profit/loss. The ex-ante perspective is examined by the usage of historical simulation to calculate VaR on 11 portfolio pairs. Each pair consists of a portfolio with

Relationships between defence mechanisms and body movements were investigated in regard to three hypothesis; I. that a difference in frequency of body movements correlates to different signs of defence mechanisms, II. that themes of body movements can be identified in regard to signs of defence mechanisms, III. that no significant differences will be found between the different groups of gender. T

This paper introduces a model of the atrioventricular node function during atrial fibrillation (AF), and describes the related ECG-based estimation method. The proposed model is defined by parameters that characterize the arrival rate of atrial impulses, the probability of an impulse choosing either one of the two atrioventricular nodal pathways, the refractory periods of these pathways, and the p

The objective of this study is to reach a better understanding of accidents on Swedish roads involving tractors and to suggest ways of preventing them. In an earlier study we analyzed police-reported fatal accidents and accidents that led to physical injuries from 1992 to 2005. During each year of this period, tractors were involved in 128 traffic accidents on average, an average of 7 people were

Objective: A voluminous umbilical cord has been described in diabetic pregnancies. The aim of this study was to see if measurements of cord diameters might be of value in the evaluation of diabetic pregnancies and especially those suspected of a large for gestational age (LGA) fetus. Methods: In an observational, prospective study umbilical cord areas and vessel diameters were measured between ges

The negative impacts of surface ozone (O(3)) on vegetation are determined by external exposure, leaf gas exchange and plant antioxidant defence capacity, all dependent on climate and CO(2) concentrations. In this study the influence of climate change on simulated stomatal O(3) uptake of a generic crop and a generic deciduous tree at ten European sites was investigated, using the LRTAP Mapping Manu

Exposure of metazoan organisms to hypoxia engages a metabolic switch orchestrated by the hypoxia-inducible factor 1 (HIF-1). HIF-1 mediates induction of glycolysis and active repression of mitochondrial respiration that reduces oxygen consumption and inhibits the production of potentially harmful reactive oxygen species (ROS). Here, we show that FoxO3A is activated in hypoxia downstream of HIF-1 a

Landing from a jump is related to predictive sensorimotor control. Frontal, central and parietal brain areas are known to play a role in this process based on online sensory feedback. This can be measured by EEG. However, there is only limited knowledge about brain activity during predictive preparation for drop landings (DL). The purpose is to demonstrate changes in brain activity in preparation

Extensive measurements of soil surface (including vegetation cover) CO2 efflux were carried out on 80 positions at four different forest sites (Sweden, Germany, Czech Republic and Italy) using a closed dynamic chamber technique. The period of measurement was 4-5 consecutive days per site. Two approaches were used to analyze the measured data, the Q(10) parameter and the Arrhenius relationship. Bas

Objectives To assess the prevalence of HIV and related risk behaviours among people who inject drugs (PWID) in Iran. Methods We conducted a national cross-sectional bio-behavioural surveillance survey between March and July 2010, interviewing male PWID from a geographically dispersed sample through a facility-based sampling method. Results We recruited 2480, and tested 2290 PWID. The overall preva

To identify previously unknown genetic loci associated with fasting glucose concentrations, we examined the leading association signals in ten genome-wide association scans involving a total of 36,610 individuals of European descent. Variants in the gene encoding melatonin receptor 1B (MTNR1B) were consistently associated with fasting glucose across all ten studies. The strongest signal was observ

Objective. To compare the effects of a restrictive versus a liberal fluid prescription, on quality of life, physical capacity, thirst and hospital admissions, in patients who had improved from NYHA class (III-)IV CHF to a stable condition without clinical signs of significant fluid overload. Design. The present study is a randomised cross-over study. Seventy-four patients (mean age 70 +/- 10 years