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Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

Popular Abstract in Swedish I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl.a. infördes skilda skatteskalor för arbetsinkomster och kapitalinkomster. Inkomster som genereras av arbete beskattas progressivt med 45-75 % men avkastning av kapital proportionellt med 30 %. Allokering av inkomst till respektive inkomstkategori har därför stor betydelse i skattesSince the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. The allocation of income to earned income or capital income is therefore an important

Levels of S100B protein are higher in mature human milk than in colostrum and milk-formulae milks

Background & Aims: Human milk is believed to contain biological factors involved in the regulation of newborn growth, including brain development. Recently, it has also been shown to contain the calcium-binding S100B protein, regarded as a neurotrophic factor. The present study investigates the concentrations of this protein in colostrum, human milk at different levels of maturation and in mil

Regional mapping of nitrogen leaching from clearcuts in southern Sweden

Increased nitrogen leaching from forest soils is a potential environmental problem in areas with high nitrogen deposition. In Sweden nitrogen is strongly retained in the forests, and high nitrogen leaching is not common from growing forests. However, soil water measurements on clearcuts along a deposition gradient in Sweden showed a positive correlation between increased concentration of inorganic

Size-dependent effects of an invasive herbivorous snail (Pomacea canaliculata) on macrophytes and periphyton in Asian wetlands

1. The invasive golden apple snail (Pomacea canaliculata), native to South America, is a serious pest on rice seedlings in south-east Asia and has also been shown to consume large amounts of macrophytes in natural wetlands, with large effects on ecosystem functioning. Earlier studies suggest that the snail undergoes an ontogenetic diet shift, feeding on algae and detritus as juveniles and shifting

Comparison of glutathione peroxidase activity, and of total and soluble selenium content in two muscles from chicken, turkey, duck, ostrich and lamb

Glutathione peroxidase activity (GSHPx), total and soluble selenium in two muscles from five species were compared (chicken, duck, turkey, ostrich and lamb). The highest GSHPx activity, found in duck muscles (4.8 U/g; 3.0 U/g), was significantly higher than that in lamb (1.8 U/g; 1.4 U/g), turkey (1.2 U/g; 0.6 U/g), chicken (1.0 U/g; 0.7 U/g), and ostrich muscles (0.9 U/g; 0.8 U/g). GSHPx activiti

A prospective study of quality of life in head and neck cancer patients. Part I: at diagnosis

PURPOSE: A Swedish and Norwegian study was designed to examine health-related quality of life (HQL) in patients with head and neck cancer (head and neck) at diagnosis and during treatment and rehabilitation. The overall aim was to examine the impact on HQL at diagnosis depending on tumor location, stage, sex, and age (part I) and to describe HQL longitudinally and determine for which patients and

Dislocation of Eemian peat in a deglaciation succession: stratigraphical implications for the Neubrandenburg area

A large gravel pit 30 km north of the Pomeranian ice margin has been investigated. Besides gravel, sand, fines and diamicton, several deposits of organic material are present, some of them showing a typical Eemian Pollen- and macroflora. Previous interpretations assume that the sediments below the Eemian peat belong to the Saalian, and those above the peat to the Weichselian. Sorted sediments in t

Differences between body movement adaptation to calf and neck muscle vibratory proprioceptive stimulation

Adaptation is essential in maintaining stability during balance-challenging situations. We studied, ill standing subjects with eyes open and closed, adaptive responses of the anteroposterior head, shoulder, hip and knee movements: gastrocnemius and tibialis anterior EMG activity and anteroposterior body Posture when proprioceptive information from the neck or calf muscles underwent vibratory pertu

Effect of H-2/CO ratio and N-2/CO2 dilution rate on laminar burning velocity of syngas investigated by direct measurement and simulation

Laminar burning velocities of syngas/air premixed flames, varying with H-2/CO ratio (from 5/95 to 75/25) and N-2 or CO2 dilution rate (from 0% to 60%), were accurately measured using a Teflon coated Heat Flux burner and OH-PLIF based Bunsen flame method. Experiments were carried out at atmospheric pressure and room temperature, with fuel/air equivalence ratios ranging from fuel-lean to fuel-rich.

Novel Genome-Wide Association Study-Based Candidate Loci for Differentiated Thyroid Cancer Risk

Context: Genome-wide association studies (GWASs) on differentiated thyroid cancer (DTC) have identified robust associations with single nucleotide polymorphisms (SNPs) at 9q22.33 (FOXE1), 14q13.3 (NKX2-1), and 2q35 (DIRC3). Our recently published GWAS suggested additional susceptibility loci specific for the high-incidence Italian population. Objective: The purpose of this study was to identify no

Prospective Study of Human Papillomavirus (HPV) Types, HPV Persistence, and Risk of Squamous Cell Carcinoma of the Cervix

Background: The link between squamous cell cervical carcinoma and human papillomavirus (HPV) 16/18 is well established, but the magnitude of the risk association is uncertain and the importance of other high-risk HPV (HRHPV) types is unclear. Methods: In two prospective nested case-control series among women participating in cytologic screening in Sweden, we collected 2,772 cervical smears from 51

Manual versus mechanical cardiopulmonary resuscitation. An experimental study in pigs

Background: Optimal manual closed chest compressions are difficult to give. A mechanical compression/ decompression device, named LUCAS, is programmed to give compression according to the latest international guidelines (2005) for cardiopulmonary resuscitation (CPR). The aim of the present study was to compare manual CPR with LUCAS-CPR. Methods: 30 kg pigs were anesthetized and intubated. After a

Severe and moderate alpha-1-antitrypsin deficiency at the age of 30

Alpha-1-antitrypsin (AAT) is a glycoprotein synthesised in the liver. Its main role is to protect lung tissue from destruction by neutrophil elastase. In severe (PiZZ) AAT deficiency, there is an increased risk of emphysema, especially in smokers. The deficiency is caused by the retention and aggregation by polymerization of the AAT molecules in the liver, which increases the risk of neonatal chol

Cerebral Inflammatory Response after Fetal Asphyxia and Hyperoxic Resuscitation in Newborn Sheep.

Resuscitation with pure oxygen at birth after fetal asphyxia may aggravate brain damage by inducing pro-inflammation. The toll-like receptors (TLRs) may serve a pro-inflammatory role in hyperoxemia during ischemia-reperfusion. Sixteen near-term fetal sheep (132-136 d) were subjected to 10 min of cord occlusion, delivery and mechanical ventilation with 100% O-2 (n = 8), or 21% O-2 (n = 8) for 30 mi

Postgraduate education in internal medicine in Europe

Background: Limited information exists on the framework and content of postgraduate education in internal medicine in Europe. This report describes the results of a survey of postgraduate training in internal medicine in the European countries. Methods: Two online questionnaire-based surveys were carried out by the European Board of Internal Medicine, one on the practice of internists and the othe

Acoustic trapping as a generic non-contact incubation site for multiplex bead-based assays.

In this study, we show a significantly reduced assay time and a greatly increased bead recovery for a commercial Luminex-based multiplex diagnostic immunoassay by performing all liquid handling steps of the assay protocol in a non-contact acoustic trapping platform. The Luminex assay is designed for detecting antibodies in poultry serum for infectious bursal disease virus, infectious bronchitis vi

Introducing urban food forestry: a multifunctional approach to increase food security and provide ecosystem services

We examine the potential role of perennial woody food-producing species ("food trees") in cities in the context of urban sustainable development and propose a multifunctional approach that combines elements of urban agriculture, urban forestry, and agroforestry into what we call "urban food forestry" (UFF). We used four approaches at different scales to gauge the potential of UFF to enhance urban

Natural history of radiographic features of hand osteoarthritis over 10 years

Objectives: To evaluate the natural history of radiographic hand osteoarthritis (OA) over 10 years. Design: We assessed 118 subjects (30 women) twice (X-ray A and B) with mean (SD) follow-up time of 9.6 (0.4) years. Subjects were of mean (SD) age 52 (10) years at X-ray A and had undergone prior knee meniscectomy. Radiographs of the distal interphalangeal (DIP) and proximal interphalangeal (PIP) jo

Professionalization, Gender and Anonymity in the Global File Sharing Community

This article presents the analysis of a large survey on file-sharing that was conducted in April 2011 with over 75,000 respondents from all over the world. The study, also known as The Research Bay, due to that it was conducted in collaboration with the infamous BitTorrent site The Pirate Bay, by the Cybernorms research group. The aim of the online study of The Pirate Bay community has been to des

Femoral neck fractures. Aspects on treatment and outcome.

Popular Abstract in Swedish Höftfraktur är en vanlig skada, som huvudsakligen drabbar äldre kvinnor, och oftast orsakas av ett ringa våld. Det är vanlig orsak till funktionsnedsättning, sjuklighet och dödlighet hos de äldre. Både incidensen (antal nya fall per antal innevånare och år) av höftfrakturer och det totala antalet har ökat de senaste årtiondena. Höftfrakturer medför stora kostnader för sHip fractures are a common cause of morbidity and mortality in elderly patients, with a high risk of functional impairment and institutionalization. The incidence and number of hip fractures have increased during the recent decades and hip fractures consume considerable health-care resources. The incidence of hip fractures in Malmö, Sweden, 1992–95, is described in Paper I. The annual incidence pe