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Begreppet verksamhetsgren – ett verkligt tolkningsproblem
Sipano 2 – en lägesrapport beträffande näringsbetingade andelar
Generationsskifte i enskild näringsverksamhet – särskilt om överföring av periodiseringsfonder och expansionsfonder m.m.
Generationsskifte i enskild näringsverksamhet – fångesklassificering med inriktning på överföring av sparad räntefördelning och fonder
Redovisning och beskattning vid skada på materiella anläggningstillgångar – särskilt om ersättningsfond
Beräkning av anskaffningsvärden – idag och i framtiden
Nya regler för löpande bokföring och redovisning av mervärdesskatt
Enskild näringsidkares årsbokslut – särskilt med inriktning mot K1-företag
Några skatteaspekter med anledning av K2-reglerna
Bokföringsnämnden har beslutat om vägledning för årsredovisning i mindre aktiebolag (K2)
Bestämmelserna om ersättningsfond tolkas ändamålsenligt
Gäldenärens perspektiv på ovillkorat aktieägartillskott
K3 allmänt råd eller vägledning?
Single-cell transcriptional and functional analysis of dopaminergic neurons in organoid-like cultures derived from human fetal midbrain
Significant efforts are ongoing to develop refined differentiation protocols to generate midbrain dopamine (DA) neurons from pluripotent stem cells (PSCs) for application in disease modeling, diagnostics, drug screening, and cell-based therapies for Parkinson's Disease (PD). An increased understanding of the timing and molecular mechanisms promoting the generation of distinct subtypes of human mid
Cancer risk in severe alpha-1-antitrypsin deficiency: the importance of early identification
Background Severe alpha-1-antitrypsin deficiency (AATD), phenotype PiZZ, is a risk factor for pulmonary emphysema and liver disease, but its effect on cancer risk is unknown. Our aim was to evaluate the risk and the risk factors for incident cancer in PiZZ individuals compared with the general population with known smoking habits. Methods A longitudinal study of PiZZ individuals (n=1,595) from the
Mitochondrial Effects of Common Cardiovascular Medications : The Good, the Bad and the Mixed
Mitochondria are central organelles in the homeostasis of the cardiovascular system via the integration of several physiological processes, such as ATP generation via oxidative phosphorylation, synthesis/exchange of metabolites, calcium sequestration, reactive oxygen species (ROS) production/buffering and control of cellular survival/death. Mitochondrial impairment has been widely recognized as a
Redox-controlled reorganization and flavin strain within the ribonucleotide reductase R2b–NrdI complex monitored by serial femtosecond crystallography
Redox reactions are central to biochemistry and are both controlled by and induce protein structural changes. Here, we describe structural rearrangements and crosstalk within the Bacillus cereus ribonucleotide reductase R2b–NrdI complex, a di-metal carboxylate-flavoprotein system, as part of the mechanism generating the essential catalytic free radical of the enzyme. Femtosecond crystallography at
The Role of Family Function and Triadic Interaction on Preterm Child Development—A Systematic Review
Preterm infants are at high risk of developmental disability/delay and are more dependent on their caregiving environment for regulation due to their neurological immaturity. A premature birth is also a major stressor to the family system that constitutes the infant’s caregiving environment. The following systematic review investigates whether families with preterm children differ from families wi
Discovery of the 4-aminopiperidine-based compound EM127 for the site-specific covalent inhibition of SMYD3
Recent findings support the hypothesis that inhibition of SMYD3 methyltransferase may be a therapeutic avenue for some of the deadliest cancer types. Herein, active site-selective covalent SMYD3 inhibitors were designed by introducing an appropriate reactive cysteine trap into reversible first-generation SMYD3 inhibitors. The 4-aminopiperidine derivative EM127 (11C) bearing a 2-chloroethanoyl grou