Den 3:e november 2016 presenterade 3:12-utredningen sitt förslag om skärpta regler kring beskattningen av fåmansbolag. 3:12-regelverket har varit omdiskuterat och förändrats ett antal gånger sedan det infördes i samband med skattereformen 1990/91 och detta förslag är sannolikt inte det sista regelförändringsförlaget. Det kan därför finnas anledning att mer principiellt diskutera hur entreprenörska

In this paper we address a sensitivity problem with financial applications. Namely the study of price variations of different contingent claims in the Black-Scholes model due to changes in volatility. This study needs an extension of the classical Vega index, i.e. the price derivative with respect to the constant volatility, which we call the local Vega index (lvi). This index measures the importa

Incisional hernia is one of the most common complications (5–20%) after abdominal surgery. Surgery is the only option to cure a hernia. Symptoms of an incisional hernia depend on the size of the abdominal wall defect and the protruding tissue. About 30% of the patients with an incisional hernia will have an operation performed. Traditional surgical sutured techniques have very high recurrence rateIncisional hernia is one of the most common complications (5–20%) after abdominal surgery. Surgery is the only option to cure a hernia. Symptoms of an incisional hernia depend on the size of the abdominal wall defect and the protruding tissue. About 30% of the patients with an incisional hernia will have an operation performed. Traditional surgical sutured techniques have very high recurrence rate

The main challenge for future electricity systems is to match the available electricity from variable renewable resources with the electricity demand in place, time and quantity. One option for increasing electricity system flexibility is to integrate the electricity system with the district heating systems via the use of power-to-heat technologies such as electric boilers. The overarching objecti

Quantification and mapping possibilities of lithium in geological material, by Nuclear Reaction Analysis (NRA), was evaluated at the Lund Ion Beam Analysis Facility (LIBAF). LiF and two Standard Reference Materials, (SRM 610 and SRM 612) were used in the investigation. The main part of the data was obtained at the beam energy 635keV studying the high Q-value reaction 7Li(p, α)4He, but reaction yie

We introduce an axiomatization for the coalgebraic fixed point logic which was introduced by Venema as a generalization, based on Moss' coalgebraic modality, of the well-known modal mucalculus. Our axiomatization can be seen as a generalization of Kozen's proof system for the modal mu-calculus to the coalgebraic level of generality. It consists of a complete axiomatization for Moss' modality, exte

Identification and quantitative monitoring of mutant BCR-ABL1 subclones displaying resistance to tyrosine kinase inhibitors (TKIs) have become important tasks in patients with Ph-positive leukemias. Different technologies have been established for patient screening. Various next-generation sequencing (NGS) platforms facilitating sensitive detection and quantitative monitoring of mutations in the A

Background: Smoking and nicotine exposure increase insulin resistance and the risk of type 2 diabetes. Swedish smokeless tobacco (snus) is high in nicotine, and its use is prevalent in Scandinavian countries, but few studies have investigated snus use in relation to diabetes risk. Objective: To explore the association between snus use and risk of type 2 diabetes using pooled data from five cohorts

Background: Radiotherapy reduces the risk of local recurrence in rectal cancer. However, the optimal radiotherapy fractionation and interval between radiotherapy and surgery is still under debate. We aimed to study recurrence in patients randomised between three different radiotherapy regimens with respect to fractionation and time to surgery. Methods: In this multicentre, randomised, non-blinded,

The prevalence of metabolic diseases such as type 2 diabetes mellitus (T2DM) is rapidly increasing all over the world. Frequent episodes of elevated postprandial blood glucose have been associated with oxidative stress and subclinical inflammation, and the importance of a tight glycaemic control has been identified as an important factor to maintain health and prevent T2DM, obesity and cardiovascuThe prevalence of metabolic diseases such as type 2 diabetes mellitus (T2DM) is rapidly increasing all over the world. Frequent episodes of elevated postprandial blood glucose have been associated with oxidative stress and subclinical inflammation, and the importance of a tight glycaemic control has been identified as an important factor to maintain health and prevent T2DM, obesity and cardiovascu

Purpose: To report a family affected by familial exudative vitreoretinopathy (FEVR) in which more severe disease phenotypes segregated with digenic rather than monogenic variants in FEVR-related genes. Methods: Phenotype was documented with high-resolution imaging of retinal structure and wide-field fundus photography. Next-generation sequencing (NGS) of known genes involved in FEVR was performed.

Range expansion of species is driven by the interactions among individual- and population-level processes and the spatial pattern of habitats. In this work we study how cooperatively growing populations spread on networks representing the skeleton of complex landscapes. By separating the slow and fast variables of the expansion process, we are able to give analytical predictions for the critical c

Introduction: Factor VIII activity (FVIII:C) assays of samples containing glycoPEGylated recombinant FVIII such as turoctocog alfa pegol (N8-GP) can be associated with differences in FVIII recovery in vitro between various one-stage activated partial thromboplastin time (APTT)-based clotting assays and some chromogenic assays. Careful validation and qualification of specific assays and conditions