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CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga.

Popular Abstract in Swedish Skatteparadis och lågskatteländer utövar en stark dragningskraft på inkomsterna i världen. En bidragande orsak till det förhållandet är att den skattskyldige kan undgå eller minska sin skatt på inkomster, som överföres till sådana länder. Ett sätt att minska skatten är att skattskyldig med hemvist i högskatteland äger bolag med hemvist i skatteparadis eller lågskattelanThis thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into thei

Intestinal trauma, Analysis of 101 cases

Intestinal injuries sustained by 101 Swedish patients during the period 1950-1979 are reviewed. The abdominal trauma was blunt in 78 cases and penetrating in 23. Small-bowel and mesenteric, but not large-bowel, injuries showed increasing frequency. This was associated with rising numbers of motorcar accidents. Injuries to other abdominal organs were found in 56 of the 101 patients, particularly in

Cardioprotection by estrogens: implications of observational studies

Women younger than 50 have a lower age-specific incidence of CVD than men. With advancing age this difference gradually disappears. These well-established facts provide the rationale for numerous primary and a few secondary intervention studies with ERT. With increasing sophistication and longer observation periods, both case-control and cohort studies agree on a cardioprotective effect by estroge

Dizziness and fear of falling: A behavioural and physiological approach to Phobic Postural Vertigo

Popular Abstract in Swedish Yrsel är ett mycket vanligt symtom bland patienter inom olika specialiteter inom sjukvården. Orsaken bakom symtomen kan ligga i neurologiska sjukdomar, sjukdomar i innerörats balansorgan samt i psykiatriska sjukdomar, framför allt ångestsjukdomar. Medicinska undersökningar leder inte alltid till att orsaken till yrseln konstateras i en specifik sjukdom och ibland kan maDizziness is a common problem and it often co-exists with anxiety. Level of anxiety is the best predictor of handicap for dizzy patients. There is diagnostic controversy and few treatment programs for such patients. These patients can be labeled as panic disorder with agoraphobia or by the concept of Phobic Postural Vertigo which is characterized by dizziness or imbalance in standing or walking de

Maternity and bone mineral density

During pregnancy and lactation, changes occur in a variety of factors which have great potential to influence bone mineral density (BMD). Smoking habits, the level of alcohol consumption, the level of physical activity, body weight, soft tissue composition and hormone levels are all factors that change during the course of these conditions. Some of these factors are capable of increasing BMD, and

Biological treatment of whitewater in a laboratory process in order to determine kinetic parameters for model development

Implementation of an in-mill biological treatment plant is one solution to the problems associated with closure of whitewater systems. It is, however, important to operate the treatment with low concentration of nutrients in the effluent. The effect on the COD reduction from decreased additions of NH4-N and PO4-P were investigated in three parallel aerobic suspended carrier reactors during treatme

Revision and complication rates in 654 Exeter total hip replacements, with a maximum follow-up of 20 years.

Background: Iceland's geographical isolation with a stable and small population gives a rare opportunity for follow-up studies of medical interventions. Total hip replacements (THR) have been done at FSA Central Hospital in Akureyri, Iceland since 1982 with the Exeter hip implant being in use from the beginning. Methods: Hospital records for all patients operated on with THR between 1982 and the e

The solar neighbourhood age-metallicity relation - Does it exist?

We derive stellar ages, from evolutionary tracks, and metallicities,from Strömgren photometry, for a sample of 5828 dwarf and sub-dwarfstars from the Hipparcos Catalogue. This stellar disk sample is used toinvestigate the age-metallicity diagram in the solar neighbourhood. Suchdiagrams are often used to derive a so called age-metallicity relation.Because of the size of our sample, we are able to q

Exhaust emissions in residential areas with different street network configurations

The differences in fuel consumption and exhaust emissions for residential areas with different street network designs were investigated. Five areas with three different designs, including a traditional grid network and designs feeding the traffic in from a surrounding street and from a centrally located street, were considered. Differences in total fuel consumption and amount of exhaust emissions

Scattering from frequency selective surfaces: an efficient set of V-dipole basis functions

In this paper, a novel set of V-dipole basis functions is introduced. These basis functions are used to approximate the induced surface current density on an infinite, plane frequency selective surface (FSS). The elements of the FSS are supposed to consist of straight sections and bends. Two groups of elements which the present V-dipole basis functions can be applied to are identified, namely, the

Performance evaluation of impulse radio UWB systems with pulse-based polarity randomization

In this paper, the performance of a binary phase shift keyed random time-hopping impulse radio system with pulse-based polarity randomization is analyzed. The effects of interframe interference and multiple-access interference on the performance of a generic Rake receiver are investigated for asynchronous systems in frequency-selective environments. A key step is to model the asynchronous system a

The influence of non-dissipative quantities in kinematic hardening plasticity

A kinematic hardening plasticity model valid for finite strains is presented. The model is based on the well-known multiplicative split of the deformation gradient into elastic and plastic parts. The basic ingredient in the formulation is the introduction of a locally defined configuration-a centre configuration-which is associated with a deformation gradient that is used to characterize the kinem

Experimental vitreoretinal surgery in the rabbit eye - electrophysiology and morphology

Popular Abstract in Swedish Tekniken för vitreoretinal kirurgi har utvecklats betydligt de senaste åren, både vad gäller metodik och instrumentering. Allt fler sjukdomstillstånd i näthinnan kan nu behandlas. För att utveckla dessa metoder vidare, och även öka kunskapen bakom verkningsmekanismen för deras effektivitet, är standardiserade djurmodeller där både funktion och histologi kan utvärderas aThe field of vitreoretinal surgery has expanded greatly over the last decades. A continuous refinement of surgical methods and instruments has increased the number of treatable retinal disorders. Vitrectomy, retinectomy and laser treatment are all part of the modern surgical arsenal. In order to further develop and refine these methods, and also to improve the knowledge of the mechanisms behind th