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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

Från Jernverk till Hjärnverk : Ungdomstidens omvandling i Ronneby under tre generationer

Popular AbstractAvsikten med denna avhandling är att utveckla en teori om de försvårade villkor som män ur arbetarklassen och den lägre medelklassen upplevt i Ronneby sedan början av 1900-talet; om hur traditionen att snabbt komma ut i arbetslivet — som bland män i Ronneby i det närmaste har varit likvärdigt med att bli vuxen — ersatts av ett behov att senarelägga vuxenblivandet. Bakgrunden är attThe place is Ronneby, a smallish town in southern Sweden. My subjects are working class and lower middle class men in Ronneby, men who — since the beginning of the century — have encountered changing conditions for reaching adulthood. In this dissertation, I will analyse these changing and increasingly difficult conditions and try to explain how the tradition of starting to work early in life, and

Manual performance after gripping cold surfaces with and without gloves

The European Directives on personal protective devices have increased the interest in protective and functional properties of work clothing and intensified standardisation work as well as stimulated research in areas with limited knowledge. There is a long tradition of research and information exchange in the Nordic countries on the subject. The NOrdisk KOrdineringsgruppe om BEskyttelseskläder som

Translating Foreign Ideas into Domestic Practices : Pharmaceutical Policies in Laos and Vietnam

Popular Abstract in Swedish Hur kommer det sig att liknande reformprogram återfinns i olika länder? Varför väljs vissa idéer framför andra? Avhandlingen syftar till att öka förståelsen av så kallad policydiffusion, spridning av olika typer av policy, och den dynamik som omgärdar spridningen. Detta görs genom att undersöka hur externa, eller utländska, idéer integreras och översätts i en ny omgivniSimilar policies may be found in different countries. This, in turn, is an indication that policies travel. But why are certain policies imitated while others are not? The author seeks to further our understanding of policy diffusion and its dynamics by investigating how foreign ideas are integrated and translated into new contexts, and how these imported ideas influence national policymaking and

The use of ultrasound in the prediction of endometrial cancer in women with postmenopausal bleeding

The aim of the work presented in this thesis was to identify the ultrasound methods and ultrasound features that are most useful for the prediction of endometrial cancer in patients with postmenopausal bleeding and sonographic endometrial thickness 4.5 mm or more. The grey-scale ultrasound variable that best predicted malignancy was heterogeneous endometrial echogenicity (area under the receiver o

Internal Dynamics and Energy Transfer in Dansylated POPAM Dendrimers and Their Eosin Complexes

Internal dynamics of dansylated poly(propyleneamine) dendrimers (POPAM, G1-G4) in solution and excitation energy transfer from dansyls to eosin in POPAM-eosin complexes have been studied by time-resolved fluorescence spectroscopy and molecular dynamics (MD) simulations. Combining the results from fluorescence anisotropy and the MD simulation studies suggests three time domains for the internal dyn

Colloidal Structure and Physical Properties of Gel Networks Containing Anionic Surfactant and Fatty Alcohol Mixture

We investigated the mechanical properties, thermal behavior, physical state, and colloidal structure of a model gel network formulated with various ratios of sodium dodecyl sulfate polyacrylamide (SDS) and cetyl/stearyl fatty alcohol (FA) mixture in constant amounts of water (89%). The metastable gel, formed by slowly cooling stirred samples from temperatures above the chain melting temperature (T

Robot-assisted laparoscopic surgery for cervical cancer

Cervical cancer is the third most common cancer in women worldwide and the fourth leading cause of cancer death. In Western countries, it is the 10th most common cause of cancer death. Cervical cancer often affects young women (< 40 years) who have not finished childbearing. Robot assistance is the latest development in laparoscopic surgery. There is one robot commercially available for gynecologi

Daily physical activity and its relation to aerobic fitness in children aged 8-11 years.

A positive relationship between daily physical activity and aerobic fitness exists in adults. Studies in children have given conflicting results, possibly because of differences in methods used to assess daily physical activity and fitness. No study regarding daily physical activity and fitness in children has been published, where fitness has been assessed by direct measurement of maximum oxygen

Homeward bound: Introducing a four-domain model of perceived housing in very old age

The aim of this article is to introduce an integrative and more comprehensive approach to understanding and measuring perceived housing in old age. First, four conceptual domains of subjective housing were introduced, based on the assumption that each of the domains brings a unique perspective to the understanding of perceived housing: housing satisfaction, usability in the home, meaning of home a

Experimental and theoretical studies of DyIII: radiative lifetimes and oscillator strengths of astrophysical interest

The lifetimes of three short-lived levels belonging to the 4f(9) 6p configuration and of two long-lived levels of the 4f(9) 5d configuration of Dy iii have been measured for the first time using time-resolved laser-induced fluorescence techniques. They are in good agreement with theoretical values calculated within the framework of a pseudo-relativistic configuration interaction approximation. Usi

Functional analysis of the EGF-like domain mutations Pro55Ser and Pro55Leu, which cause mild hemophilia B.

We studied the functional role of two mutations, Pro55Ser and Pro55Leu, located in the N-terminal Epidermal Growth Factor-like domain (EGF1) of coagulation factor (F) IX. Both mutations cause mild hemophilia B with habitual FIX coagulant activities of 10-12% and FIX antigen levels of 50%. We found that activation by FVIIa/TF and FXIa was normal for FIXPro55Ser, but resulted in proteolysis of FIXPr

Proteinase 3 and CD177 are expressed on the plasma membrane of the same subset of neutrophils.

Proteinase 3 (PR3) is found in granules of all nentrophils but also on the plasma membrane of a subset of nentrophils (mPR3). CD177, another neutrophil protein, also displays a bimodal surface expression. In this study, we have investigated the coexpression of these two molecules, as well as the effect of cell activation on their surface expression. We can show that CD177 is expressed on the same

Aspects on Cardiac Pumping

Popular Abstract in Swedish Förståelse av hjärtats pumpförmåga är av yttersta vikt för att kunna behandla patienter med hjärtsjukdom, framförallt hjärtsvikt. Studier av hjärtat har av naturliga skäl framförallt gjorts med öppen bröstkorg eller med hjärtat uttaget ur kroppen, och detta påverkar hjärtats pumpning. Magnetresonans-kameran gör det möjligt att avbilda hjärtat i alla delar av hjärtcykelnCardiac pumping physiology is important for understanding the pathophysiology of patients with cardiac disease. MRI gives the opportunity to measure volumes and flow non-invasively with high accuracy and precision. This thesis examines some aspects on cardiac pumping physiology. Study I showed that the total heart volume in humans decreases during systole by ~8 % (range 5-11 %), and anatomically i

A 6 hour working day - effects on health and well-being

The effect of the total amount of work hours and the benefits of a shortening is frequently debated, but very little data is available. The present study compared a group (N = 41) that obtained a 9 h reduction of the working week (to a 6 h day) with a comparison group (N = 22) that retained normal work hours. Both groups were constituted of mainly female health care and day care nursery personnel.

SCADA data and the quantification of hazardous events for QMRA

The objective of this study was to assess the use of on-line monitoring to support the QMRA at water treatment plants studied in the EU MicroRisk project. SCADA data were obtained from diary records, grab three Catchment-to-Tap Systems (CTS) along with system descriptions, sample data and deviation reports. Particular attention was paid to estimating hazardous event frequency, duration and magnitu

Trains of attosecond electron wave packets

We study temporally localized electron wave packets, generated using a train of extreme ultraviolet (XUV) attosecond pulses to ionize the target atoms. Both the electron wave packets and the attosecond pulse train ( APT) are characterized using the same technique, based on interference of two-photon transitions in the continuum. We study, in particular, the energy transfer from a moderately strong