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Vid en diskussion om nivån på den svenska bolagsskatten är det av stor vikt att avgöra huruvida diskussionen rör den nominella eller den effektiva skattesatsen. Den nominella skattesatsen uppgår till 28 procent och återfinns i 65 kap. 14 § IL. Den effektiva skattesatsen är däremot inte given utan kan i viss utsträckning påverkas, eftersom den bestäms genom att dividera skatt på årets resultat med
This article gives an overview of some ethical problems raised in connection to nutritional genomics, especially the use of knowledge from nutrigenomics as a basis for personalised nutrition after a genetic test.
Online courses have become common in health sciences education. This learning environment can be designed using different approaches to support student learning. To further develop online environment, it is important to understand how students perceive working and learning online. The aim of this study is to identify aspects influencing students' learning processes and their adaptation to self-dir
Kerstin Thorvall (1925–2010) is a Swedish author of books for children and young adults, as well as books for adults. In 1965, she wrote the article “Do all authors of children's books live in Tomtebolandet?” (“Bor alla barnboksförfattare i Tomtebolandet”, Expressen 1965) in which she claims that gender roles in Swedish children's literature, are depicted in an old and stereotypical fashion. She a
I ett samhälle med ökad globalisering blir regler angående den internationella privat- och processrätten allt viktigare. Denna uppsats behandlar lagvalsregler, vilka går att finna i Romkonventionen. Romkonventionens huvudregel är lagvalsfrihet. Det finns dock bestämmelser i konventionen som inskränker denna möjlighet. Artikel 7 rörande internationellt tvingande regler är ett exempel på detta och ä
The exhaustion doctrine (also known in some jurisdictions as the ''first sale doctrine See U.S. Copyright Code Section 109(a)'') is one of the basic rules of intellectual property (IP) system, and is applied to many IP rights, from copyright to trademark. The term ''exhaustion'' or ''first sale'' describes the concept of this rule, where, after the &
Ever since Goldin-Meadow, S., C. Mylander, W. C. So, and A. Özyürek. 2008. The natural order of events: How speakers of different languages represent events nonverbally. PNAS 105: 9163–9168. proposed that there is a preferred order in sequential non-verbal event representations (Actor > Patient > Act), apparently independent of the default word order in one’s native language, the topic has been th
IMPORTANCE In age-related macular degeneration (AMD), rare variants in the complement system have been described, but their functional consequences remain largely unexplored. OBJECTIVES To identify new rare variants in complement genes and determine the functional effect of identified variants on complement levels and complement regulation in serum samples from carriers and noncarriers. DESIGN, SE
Medellivslängden ökar och är idag över 80 år i 34 av världens länder, jämfört med i 19 länder år 2005. Detta ärpositivt, men den åldrande befolkningens hälsa är också en samhällsutmaning inte minst för välfärdssystemen.Hälso- och sjukvården riskerar blir särskilt belastad med allt fler vårdsökande äldre. Yrkesgrupperna inom hälsoochsjukvården har dessutom en hög medelålder och är samtidigt bland d
Context. Parallaxes for 331 classical Cepheids, 31 Type II Cepheids, and 364 RR Lyrae stars in common between Gaia and the Hipparcos and Tycho-2 catalogues are published in Gaia Data Release 1 (DR1) as part of the Tycho-Gaia Astrometric Solution (TGAS). Aims. In order to test these first parallax measurements of the primary standard candles of the cosmological distance ladder, which involve astrom
Purpose: To investigate the inflammatory response of current and future potential vitreous substitutes in an experimental in vivo vitrectomy model. Methods: Twenty-five gauge pars plana vitrectomy was performed in the right eye of 60 pigmented rabbits, with subsequent injection of 0.5–1.0 ml of Healaflow® (cross-linked hyaluronic acid, n = 12), Bio-Alcamid® (polyalkylimide, n = 8), silicone oil (n
People with severe self-harming behavior and histories of lengthy psychiatric inpatient admissions can represent a challenge to care providers. This interview-based study illuminates healthcare provider experiences (n = 12) of Brief Admission (BA) among self-harming individuals, with >180 days of psychiatric admission the previous year. Qualitative content analysis revealed that providers experien
The current study aims to computationally evaluate the effect of right upper arm position on the geometric and hemodynamic characteristics of the brachial artery (BA) and cephalic vein (CV) and, furthermore, to present in detail the methodology to characterise morphological and hemodynamical healthy vessels. Ten healthy volunteers were analysed in two configurations, the supine (S) and the prone (
The systematic review of universities and social innovations was carried out by placing universities within the broad framework of social innovation. Focus on social innovation as a response to development and societal problems, the review adopted a three-prong approach by analysing the drivers, process and impact of social innovations in the three core missions of universities: teaching, research
Purpose: Elevated copeptin, a vasopressin marker, is linked to metabolic disease, and obese rats with low-vasopressin concentration had a decreased risk of liver steatosis. We here investigated the association between copeptin and nonalcoholic fatty liver disease (NAFLD) and possible differences in copeptin concentration between ethnicities. Methods: In this cross-sectional study of 361 South Afri
We apply a novel analytical framework based on medium resolution satellite data for the period 2001 – 2012 to estimate the effects of gold mining on agricultural production in Ghana, Mali, Tanzania and Burkina Faso. Our analysis finds a strong correlation between official statistics of agricultural production and vegetation index from satellite data at district level in these countries. Agricultur
