Sökresultat

Uppsatsen berör hur bevisvärderingen och resultatet av denna uttrycks i domskälen i avgöranden från kammarrätter och förvaltningsrätten i mål gäl-lande skattetillägg och mervärdesskatt, och vilka konsekvenser detta har för rättssäkerheten för den enskilde. Uppsatsen grundar sig på den senaste tidens kritik mot Skatteverket och skatteprocessen som bland annat Advokatsamfun-det och Rättvis skatteproThis thesis examines how the evaluation, and the results of such assessment, is articulated in the judicial reasonings delivered by the Administrative Courts of Appeal and Administrative Courts in cases regarding tax surcharges and value-added tax, as well as the implications this has for the taxpayer’s legal certainty. This thesis is prompted by recent criticism directed at the Swedish Tax Agency

Urban pluvial flooding threatens transport accessibility, yet the spatial factors such as elevation, vegetation, and road density associated with accessibility loss remain insufficiently understood. This study assessed changes in nearest-facility travel time to hospitals, clinics, schools, supermarkets, and fire stations under a 100-year return period flood scenario in Stockholm, Sweden, for both

PURPOSE: This study aimed to examine the associations between the intake of high- and low-fat fermented dairy (cheese and fermented milk), their proteomic profiles, and mortality risk.METHODS: This cohort study included 25,187 participants (mean age 57.7 years, 60.9% females). Fermented dairy intake was assessed by a modified diet history method. In a random subset of this cohort (n = 4359), we co

BACKGROUND: Post-acute sequelae of SARS-CoV-2 infection, or long COVID, include diverse symptoms and remain a major concern worldwide. This study investigates the occurrence of depression, anxiety, fatigue, and headache 1 year prior to the COVID-19 pandemic (2019), 12 months prior to, and 6 months after long COVID diagnosis in individuals diagnosed with long COVID and matched population-based cont

Background: We set out to profile the immune mechanisms active in treatment-naïve oligoarticular JIA (oJIA) to improve the knowledge of its immunopathogenesis, to identify potential biomarkers that can aid diagnosis, predictions and that correlate with clinical disease parameters. Methods: Using Olink proteomics (inflammation panel measuring 92 markers), we defined and compared the inflammation pr

Background: Amyotrophic lateral sclerosis (ALS) is invariably fatal but there are large variations in the rate of progression. The lack of predictability can make it difficult to plan clinical interventions. This includes the requirement for gastrostomy where early or late placement can adversely impact quality of life and survival. Methods: We designed a model to predict the timing of gastrostomy

Objective: To investigate the development of sexual activity, sexual function, and body image in women with primary vulvar cancer from the time of diagnosis to 24 months after the end of treatment. Methods: This nationwide prospective cohort study assessed health-related quality of life in women with newly diagnosed vulvar cancer using validated patient-reported outcome measures (EORTC-QLQ-VU34 [E

Objective Individuals with SLE commonly report chest pain or discomfort. We performed cardiovascular magnetic resonance (CMR) to differentiate coronary artery disease (CAD), coronary microvascular dysfunction (CMD), pericarditis and myocarditis in individuals with SLE who presented with chest symptoms. We also assessed the clinical utility of CMR. Methods Adults with SLE were included if reporting

ObjectivesUncertainty among healthcare providers about patients’ ability to make care decisions is a barrier to shared decision-making. We aimed to assess the self-reported decision-making ability of patients with cancer at the end of life.MethodsData from 11 countries of adults with a limited life expectancy and cancer as the primary diagnosis were used. Participants completed a questionnaire, in

INTRODUCTION: In Sweden, most older adults continue to age in dwellings they have lived in for many years, with a small proportion relocating. Longitudinal studies examining relocation histories, especially among younger old adults and those beyond frail populations, are scarce. This study aimed to describe individuals who stayed in their homes (stayers) and those who relocated (movers) while iden

Lake water storage variations on the Tibetan Plateau (TP) serve as crucial indicators of regional hydrological dynamics and climate changes, providing more comprehensive insights than discrete measurements of lake area or water level alone. While accurate bathymetric data is fundamental for quantifying lake water storage, conventional bathymetric surveys are often constrained by logistical challen

Objective: To evaluate the impact of pregestational diabetes on duration of active labour (DAL) in induced and spontaneous labour and to compare caesarean section (CS) rates and indications between women with and without diabetes. Design: A population-based cohort study. Setting: Sweden. Population: 243 537 nulliparous women, registered in the Swedish Pregnancy Register, who delivered a singleton

Background Although the role of smoking as a risk factor for emphysema in α1-antitrypsin deficiency (AATD) is well known, never-smokers with severe AATD may also develop lung disease, ranging from mild asymptomatic disease to severe emphysema. Methods We performed a cross-sectional and observational study to analyse the characteristics of the population of never-smoker severe AATD (genotype) indiv

BackgroundOut-of-hospital cardiac arrest (OHCA) survivors generally report good health-related quality of life, but physical aspects of health seem more affected than other domains. Limitations in physical function after surviving OHCA have received little attention.AimsTo describe physical function 6 months after OHCA and compare it with a group of ST elevation myocardial infarction (STEMI) contr

BACKGROUND: Transmission of coronavirus disease 2019 (COVID-19) can occur through inhalation of fine droplets or aerosols containing infectious virus. The objective of this study was to identify situations, patient characteristics, environmental parameters, and aerosol-generating procedures (AGPs) associated with airborne severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) virus.METHODS:

Background: Balance Body Tape (BBT) is a recently developed taping-method with the aim to reduce pain and improve posture through change in movement behavior. However, the potential effects of a treatment with BBT are scarcely documented. Therefore, the aim with this study was to investigate the effect of a three-week Balance body tape-treatment on the intensity of perceived neck, shoulder and bac

Background: The requirement concerning formal education for emergency medical dispatcher (EMD) is debated and varies, both nationally and internationally. There are few studies on the outcomes of emergency medical dispatching in relation to professional background. This study aimed to compare calls handled by an EMD with and without support by a registered nurse (RN), with respect to priority leve

BACKGROUND: The relative cardiovascular safety of gonadotropin-releasing hormone (GnRH) antagonists compared with GnRH agonists in men with prostate cancer and known atherosclerotic cardiovascular disease remains controversial. METHODS: In this international, multicenter, prospective, randomized, open-label trial, men with prostate cancer and concomitant atherosclerotic cardiovascular disease were

Background: The neurobiological origins of the early and predominant behavioral changes seen in the behavioral variant of Alzheimer’s disease (bvAD) remain unclear. A selective loss of Von Economo neurons (VENs) and phylogenetically related neurons have been observed in behavioral variant frontotemporal dementia (bvFTD) and several psychiatric diseases. Here, we assessed whether these specific neu

Aims Our primary aim was to assess reoperation-free survival at one year after the index injury in patients aged ≥ 75 years treated with internal fixation (IF) or arthroplasty for undis-placed femoral neck fractures (uFNFs). Secondary outcomes were reoperations and mortality analyzed separately. Methods We retrieved data on all patients aged ≥ 75 years with an uFNF registered in the Swedish Fractu