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The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. The wage remuneration rule may increase the amount of dividend that the a
LUNDS UNIVERSITET HISTORISKA INSTITUTIONEN HIS A22, tematisk fördjupning 1 vt 2017 Harald Gustafsson Livsvärldar i det tidigmoderna Europa Kursinfo och lite hjälp vid inläsningen Välkommen till det tidigmoderna Europa! Det är 1604 i Vadstena och Hans Skräddare påträffas hängd i sitt hus. Var det mord eller självmord? Var han trött på livet eller var hans dotter trött på honom? Möjligen kommer vi i
https://www.historiska.lu.se/media/utbildning/dokument/kurser/HISA22/20171/tk_livsvrldar_kursinfo.docx - 2026-07-24
Mexico City’s water system is not sustainable. There is an unfair inequality gap in the quantity and quality of water access for its residents. Moreover, the groundwater aquifers in the city are being over-exploited and polluted. This has resulted in the sinking of the city, damage to the ecosystems, and the reduction of water access to Mexico City’s residents. As the policies are a direct instrum
In recent years, the drawbacks of parallel systems in Disaster Risk Reduction (DRR) and Climate Change Adaptation (CCA) have been acknowledged in professional and academic communities, where the need for integration of the two fields in connection to development has been stressed. In this regard, the concept of resilience as an antithesis of risks has also been considered. In this study, a scoping
Meeting international climate goals require a major reallocation of global investment portfolios. However, in 2016, 74%. of all assets under management were still socially and environmentally unchecked. Research has started to address how finance can support the low-carbon transition, but little is known about how the financial sector itself perceives this transition. This thesis seeks to 1) ident
A search for a dark photon, a new light neutral particle, which decays promptly into collimated pairs of electrons or muons is presented. The search targets dark photons resulting from the exotic decay of the Standard Model Higgs boson, assuming its production via the dominant gluon-gluon fusion mode. The analysis is based on 140fb-1 of data collected with the ATLAS detector at the Large Hadron Co
Existing LLM-based approaches remain limited by simplistic task execution, restricted tool integration, and a lack of contextual reasoning when interacting with professional GIS software. This study investigates the efficacy of a multi-agent architecture designed to enhance geospatial task execution accuracy through collaboration, reasoning and tool-use. The architecture integrates Chain of Though
Synthetic biomaterials used as bone graft extenders (BGE) in spinal fusion surgery can supplement but do not replace autologous bone. This pilot study evaluated a calcium sulfate/hydroxyapatite (CaS/HA) material as an antibiotic-eluting BGE and a carrier for bone morphogenetic protein-2 (BMP-2) in a rabbit posterolateral lumbar (L4–L5) spinal fusion model (PLF). Pre-set CaS/HA beads were loaded wi
The Yersinia protein kinase A (YpkA) is injected into host cells by the yersinial type three secretion system (TTSS). YpkA is widely believed to function within the host cell based on the fact that its kinase domain is clearly homologous to eukaryotic Ser/Thr kinases and that its enzymatic activity, when assayed in vitro, is dependent on eukaryotic-derived host factors. Whether this activity is re
Collagen VI, a microfibrillar protein found in virtually all connective tissues, is composed of three distinct subunits, alpha 1(VI), alpha 2(VI), and alpha 3(VI), which associate intracellularly to form triple helical heterotrimeric monomers then dimers and tetramers. The secreted tetramers associate end-to-end to form beaded microfibrils. Although the basic steps in assembly and the structure of
Phosphatidylinositol phosphate kinase (PIPK) is an enzyme involved in the regulation of cellular levels of phosphoinositides involved in various physiological processes, such as cytoskeletal organization, ion channel activation, and vesicle trafficking. In animals, research has focused on the modes of activation and function of PIPKs, providing an understanding of the importance of plasma membrane
This paper compares two flow routing algorithms' influences on ecohydrological estimations in a northern peatland catchment, within the framework of an arctic-enabled version of the dynamic ecosystem model LPJ-GUESS. Accurate hydrological estimations are needed to fully capture vegetation dynamics and carbon fluxes in the subarctic peatland enviroment. A previously proposed distributed hydrologica
Navigate PD was an educational program established to supplement existing guidelines and provide recommendations on the management of Parkinson's disease (PD) refractory to oral/transdermal therapies. It involved 103 experts from 13 countries overseen by an International Steering Committee (ISC) of 13 movement disorder specialists. The ISC identified 71 clinical questions important for device-aide
To investigate, within the first 2 years of diagnosis with rheumatoid arthritis (RA), associations between disease-related measures and cardiovascular disease (CVD) and mortality in patients with RA onset before and after 65 years of age.
Objective. Although deep vein thrombosis (DVT) and pulmonary embolism (PE) are manifestations of the same disease, far from all patients develop PE. Our objective was to investigate risk-modifying factors. Setting, subjects and design. Between 1970 and 1982, 23 796 autopsies, representing 84% of all in-hospital deaths in the Malmo City population, were performed, using a standardized procedure. In
The early B cell factor (EBF) is a transcription factor shown crucial for the development of B lymphocytes. The protein is expressed from the earliest stages of B cell development until the mature B cell stage, but the control elements responsible for the regulation of the gene are unknown. In this study, we report of the identification of a promoter region flanking the EBF gene. Several transcrip
