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Skattelagstiftning styrs av principer, som ibland kan säga emot varandra och då behöva vägas mot varandra. I förarbeten redogör lagstiftaren för hur denna bedömning ser ut, och det är möjligt att genom förarbeten analysera vilka principer lagstiftaren behandlar, hur de behandlas och hur de vägs mot varandra. Det finns olika sätt att dela in skatterättsliga principer; ett sätt är att dela in dem i Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are

Rätt bakterier i tarmen kan göra det lättare att förbli smal Övervikt är ett stort problem i dagens samhälle. Övervikt och fetma kan kopplas ihop med ett antal sjukdomar som följd av övervikten. Personer med övervikt lider större risk att drabbas av hjärt– och kärlsjukdomar, diabetes typ 2 och även förtidig död. Det är visats av andra forskargrupper att överviktiga barn har en högre risk att själAbstract Problem with obesity is a growing health problem, and young children with obesity and overweight suffer a bigger risk to become overweight as adults. The aim of this study was to compare the differences which arise in the microbiota among preschool children who had participated in an intervention study. The present study includes two groups of children, whom had different body mass index

Effekter av träning i fastande tillstånd Den tydligaste effekten av uthållighetsträning är förbättrad kondition. Ordet kondition kan definieras som samspelet mellan lungor, hjärta, blod och muskler. Lungorna ska växla syrgas från inandningsluften och släppa ut koldioxid. Hjärtat ska pumpa blod till lungorna och ut i kroppen. Blodets uppgift är att syresätta musklerna vid fysisk ansträngning. Allt

Sandvik Rock Processing in Svedala is a business area within the Sandvik Group who manufactures crushers and spare parts. A new production plant, Greenfield, will be completed in 2013 and as part of the change the company makes in connection with the new plant, there is a desire to revise and optimize the order quantities in the production. There are several models for lot sizing. Economic Order Q

At present China suffers from severe desertification or land degradation. About 27% of the total territory was exposed in 2004, mainly the northern provinces. Consequences of desertification, such as floods or sandstorms, require huge effort and financial assets. Soil moisture understanding plays a key role in combating desertification and is necessary in order to implement a sustainable water man

The use of timber volume elements (TVEs) in residential multi-storey buildings is increasing in popularity. Manufacturing methods and building processes have been streamlined to improve product quality. However, further streamlining still remains concerning the efficiency of current calculation methods, as many developers still use simple hand calculations. The objective with this dissertation was

This master thesis work comprises 20 academic credits (20 weeks) and was carried out in a time period beginning autumn 2004 ending early 2005 at the department of Industrial Management and Logistics under the division of Production Management at Lund Institute of Technology (LTH) in cooperation with IdeonCenter AB. The problem being investigated was how to measure the development of the new techno

For historical reasons, Swedish railways use 15 kV/16? Hz overhead contact lines for train traction, while the most common standard worldwide is 25 kV/50-60 Hz. This leads to higher investment costs for railway conversions and expansions, and to greater energy losses in the distribution of electricity to the trains. Yet to get away from these drawbacks by investing in a 25 kV/50 Hz overhead contac

Reppe, a starch factory within the concern of Lantmännen is mainly producing starch from wheat but also gets gluten as a product in the process. Currently, the wheat gluten is primarily used to improve the properties of flour for bread-making and as an additive in the baking industry. But there is an interest to explore new uses of the product. To make this possible, the solubility of gluten has t

A new method to determine the concentration of the free protein S in plasma is described. It is an enzyme-linked ligandsorbent assay (ELSA) which utilises the protein S binding capacity of the natural ligand C4b-binding protein (C4BP) to capture the free protein S from plasma samples. The use of C4BP as ligand in the assay is possible due to the high affinity (Kd = 0.1 nM) of the interaction betwe

An approach to reduce CO2 emissions while simultaneously keeping the soot emissions down from compression ignition (CI) engines is to blend in short chained oxygenates into the fuel. In this work, two oxygenated fuel blends consisting of diesel, gasoline and ethanol (EtOH) in the ratio of 68:17:15 and 58:14:30 have been utilized and studied in a single cylinder light duty (LD) CI engine in terms o

OBJECTIVES: To examine costs and effects of care based on comprehensive geriatric assessment (CGA) provided by an ambulatory geriatric care unit (AGU) in addition to usual care.DESIGN: Assessor-blinded, single-center randomized controlled trial.SETTING: AGU in an acute hospital in southeastern Sweden.PARTICIPANTS: Community-dwelling individuals aged 75 years or older who had received inpatient hos

Previous genome-wide association studies (GWASs) of stroke - the second leading cause of death worldwide - were conducted predominantly in populations of European ancestry1,2. Here, in cross-ancestry GWAS meta-analyses of 110,182 patients who have had a stroke (five ancestries, 33% non-European) and 1,503,898 control individuals, we identify association signals for stroke and its subtypes at 89 (6

Background: Despite being the gold standard of research to determine effectiveness, randomised controlled trials (RCTs) often struggle with participant recruitment, engagement and retention. These issues may be exacerbated when recruiting vulnerable populations, such as participants with mental health issues. We aimed to update understanding of the scope of these problems in trials of health techn

Background: Childhood tension-type headache (TTH) is a prevalent and debilitating condition for the child and family. Low-cost nonpharmacological treatments are usually the first choice of professionals and parents. This study examined the outcomes of specific strength training for girls with TTH. Methods: Forty-nine girls aged 9–18 years with TTH were randomized to patient education programs with

Summary. This review describes the background for the development of recombinant FVIIa (rFVIIa; NovoSeven) for use in haemophilic patients with inhibitors. The first proof of principle for using pharmacological doses of FVIIa as a haemostatic agent was obtained by producing small amounts of pure plasma-derived FVIIa, which showed encouraging effect in two patients with haemophilia A and inhibitors

Aims/hypothesis: Type 1 diabetes develops gradually, and previous exposures may influence incidence. We aimed to assess the geographical variation in type 1 diabetes incidence in Sweden by considering all residential locations from birth to diagnosis in individuals aged 0–30 years, diagnosed between 2005 and 2022. Significant high- and low-risk clusters were identified for different life stage exp

Different anion-exchange membranes (AEMs) based on polystyrene (PS) carrying benzyltrimethyl ammonium cations are currently developed for use in alkaline fuel cells and water electrolyzers. However, the stability of these state-of-the-art cations needs to be further improved. Here, we introduce highly alkali-stable mono- and spirocyclic piperidine-based cations onto PS by first performing a supera

Background: The European Union's 7th Framework Programme (EU's FP7) project HEALS – Health and Environment-wide Associations based on Large Population Surveys – aims a refinement of the methodology to elucidate the human exposome. Human biomonitoring (HBM) provides a valuable tool for understanding the magnitude of human exposure from all pathways and sources. However, availability of specific bio