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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

Background: The optimal timing of oral anticoagulation for prevention of early ischaemic stroke recurrence in people with acute ischaemic stroke and atrial fibrillation remains uncertain. We aimed to estimate the effects of starting a direct oral anticoagulant (DOAC) early (≤4 days) versus later (≥5 days) after onset of ischaemic stroke. Methods: For this systematic review and meta-analysis we sea

Salinity gradient energy (SGE) can play an important role in the energy transition from fossil-based sources to renewable sources. Its potential is estimated to be around 625 TWh·a-1 corresponding to 3% of global electricity consumption [1]. SGE sources are most abundant in the estuaries where rivers meet seawater. However, it is also available in different forms such as brackish water, brine etc

BACKGROUND: – The clinical use of risk scores to guide treatment decisions and improve clinical outcomes has rarely been prospectively evaluated. This study aimed to evaluate whether a biomarker-based ABC-AF risk score–guided multidimensional treatment strategy improves long-term outcomes in patients with AF. METHODS: – The multicenter, registry-based, randomized, controlled, open-label study enro

To cite this article: Cai G-H, Hashim JH, Hashim Z, Ali F, Bloom E, Larsson L, Lampa E, Norbäck D. Fungal DNA, allergens, mycotoxins and associations with asthmatic symptoms among pupils in schools from Johor Bahru, Malaysia. Pediatr Allergy Immunol 2011; 22: 290-297. ABSTRACT: While there is a large variation of prevalence of asthma symptoms worldwide, what we do know is that it is on the rise in

Background: Dietary advice remains the cornerstone of prevention and management of type 2 diabetes (T2D). However, understanding the efficacy of dietary interventions is confounded by the challenges inherent in assessing free living diet. Here we profiled dietary metabolites to investigate glycaemic deterioration and cardiometabolic risk in people at risk of or living with T2D. Methods: We analyse

Importance: Prenatal exposure to phthalates has been associated with neurodevelopmental outcomes, but little is known about the association with language development. Objective: To examine the association of prenatal phthalate exposure with language development in children in 2 population-based pregnancy cohort studies. Design, Setting, and Participants: Data for this study were obtained from the

BACKGROUND: Mean diffusivity (MD) and fractional anisotropy (FA) from diffusion MRI (dMRI) have been associated with cell density and tissue anisotropy across tumors, but it is unknown whether these associations persist at the microscopic level.PURPOSE: To quantify the degree to which cell density and anisotropy, as determined from histology, account for the intra-tumor variability of MD and FA in

BACKGROUND: Timely assessment of the burden of HIV/AIDS is essential for policy setting and programme evaluation. In this report from the Global Burden of Disease Study 2015 (GBD 2015), we provide national estimates of levels and trends of HIV/AIDS incidence, prevalence, coverage of antiretroviral therapy (ART), and mortality for 195 countries and territories from 1980 to 2015.METHODS: For countri

IntroductionConsidering that on average in developed countries we spend about 65% of our time in private homes, understanding the exposures in homes is of outmost importance. Aerosol concentrations indoors come from indoor sources, infiltrate from outdoors and can be formed from precursors both of indoor and outdoor origin. Several characteristics and processes influence the properties of aerosols

Intracerebral haemorrhage and small vessel ischaemic stroke (SVS) are the most acute manifestations of cerebral small vessel disease, with no established preventive approaches beyond hypertension management. Combined genome-wide association study (GWAS) of these two correlated diseases may improve statistical power to detect novel genetic factors for cerebral small vessel disease, elucidating unde

Aims: Estimation of prognosis in pulmonary arterial hypertension (PAH) has been influenced by that various risk stratification models use different numbers of prognostic parameters, as well as the lack of a comprehensive and time-saving risk assessment calculator. We therefore evaluated the various European Society of Cardiology (ESC)-/European Respiratory Society (ERS)-based three-and four-strata

BACKGROUND: Neurological disorders are increasingly recognised as major causes of death and disability worldwide. The aim of this analysis from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2016 is to provide the most comprehensive and up-to-date estimates of the global, regional, and national burden from neurological disorders.METHODS: We estimated prevalence, incidence, d

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

Centre for Retail Research at Lund University ANNUAL REPORT | 2015 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2015 3 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2015 Introduction Centre for Retail Research – the second year Yet another year of activities at the Centre for Retail Research is marked with this second annual report. During the past year we have striv

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/annualreport-2015.pdf - 2026-05-08

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

Utvecklingsenheten Postadress Campus Helsingborg Box 882, 251 08 Helsingborg Besöksadress Universitetsplatsen 2, 252 25 Helsingborg Telefon, 042-35 65 19, 042- 35 65 00 (växel) E-post carola.fors@ch.lu.se Webbadress www.ch.lu.se 1 (6) Minnesanteckningar från Campusgruppsmöte 25 september 2024 Närvarande: Charlotta Johnsson Rektor, Utvecklingsenheten Jerker Jacobsson Utvecklingsenheten Julia Luttru

https://www.ch.lu.se/internt/sites/ch.lu.se.internt/files/2024-10/Campusgruppen%202024-09-25%20Minnesant..pdf - 2026-05-08

Svenska för lärare i gymnasieskolan Kursen ger en fördjupning inom områdena litteraturvetenskap och skri- vande i skolan samt inom valbart område som utgör ämne för uppsats. De studerande tränas i vetenskapligt skrivande samt tillämpning av aktuell forskning. Kursen är uppdelad i tre moment. Målgrupp Du som har lärarexamen och undervisar i detta ämne i gymnasieskolan utan att vara ämnesbehörig. St

https://www.lu.se/sites/www.lu.se/files/9_jan_svenska_for_larare_91-120.pdf - 2026-05-08

lum_2009_04 LUM Lunds universitets magasin | Nr 4 | 2009 LaserMannen Anslagen till utbildningen urholkas Biologi tvingas säga upp lärare Tio miljoner satsas på jämställdhet 2 LUM nr 4 | 2009 robotförebiLd LUM nr 4 | 2009 3 Hur geckoödlans fötter har inspire- rat till klättrande robotar är ett ex- empel på spännande forskning som uppstått i mötet mellan biologi och fysik. Med hjälp av nano teknik,

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-4-2009.pdf - 2026-05-08

https://www.keg.lu.se/sites/keg.lu.se/files/sgspl_utbildningsplan_beslut_2017-02-02.pdf - 2026-05-08