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Den 1 januari 2009 slopades avskattningsregeln för personaloptioner till förmån för en regel anpassad till EU-praxis. Avskattningsregeln reglerade anställda som deltagit i personaloptionsprogram och som flyttat ut ur Sverige innan programmet löpt ut. Avskattningsregeln träffade den del av personaloptionen för vilken kvalifikationstidpunkten infallit under tid då den anställde haft sitt hemvist iOn January the first 2009 the rule of exit taxation for stock-options was abolished in favor of a rule adapted to EU case law. The rule of exit taxation regulated employees who participated in stock option plans and who moved out of Sweden before those plans had expired. The rule of exit taxation was aimed at those stock options for which vesting had occurred during the period when the employee r

This master thesis follows the process of a product design and development project concerning the mechanical design of an ultrasound sensor. The project giver is the global medical technology company Gambro specialized in products for dialysis. The mentioned ultrasound sensor is a level detector from Gambro’s hemodialysis ma-chines, designed to prevent the occurrence of air embolism. Air that for

Abstract: The controversial issue of ‘missing girls’ has been a cause of concern since the time of the British rule in India. Most research studies pointed towards a demographic pattern of its occurrence, the Northwestern plains of India saw an alarming scarcity of girl children. Since then many studies focused at examining the economic and socio-cultural factors motivating the missing girl phenom

En stor del av våldsbrotten i Sverige begås av gärningsmän som handlat under självförvållat rus. Hur man straffrättsligt ska behandla den här kategorin av lagöverträdare är ett ämne som givit upphov till debatter kring vad som är den lämpligaste lösningen. Skuldbedömningen för personer som begått brott under inverkan av rusningsmedel har förändrats ett flertal gånger genom svensk rättshistoria, trA large number of the violent crimes that are committed in Sweden involve an intoxicated offender. How these offenders should be treated is a subject that has raised several debates regarding the most appropriate solution. The assessment of guilt for people committing crimes under the influence of alcohol has changed several times through Swedish legal history. Nonetheless there is still disagreem

This population-based register study examined if factors during the fetal and neonatal period influence the risk for the child to develop bronchial asthma (asthma). From the Swedish Hospital Discharge Register we identified children, born between 1987 and 1999, who had been hospitalized for asthma up to 2001. Thus, the outcome measure contains only hospitalized cases, not all children with asthma.

Popular Abstract in Swedish Rätt förhållande mellan mängden bränsle och luft är viktigt i dagens förbränningsmotorer för att den katalytiska avgasreningen skall fungera. Motorer i serieproduktion mäter syrehalten i avgaserna för att få en uppfattning om blandningsförhållandet. Denna utvecklar en metod att skatta blandningsförhållandet genom mätning av cylindertrycket. Man kan på så sätt få snabbarThis thesis investigates the use of cylinder pressure measurements for estimation of the in-cylinder air/fuel ratio in a spark ignited internal combustion engine. An estimation model which uses the net heat release profile for estimating the cylinder air/fuel ratio of a spark ignition engine is developed. The net heat release profile is computed from the cylinder pressure trace and quantifies the

We study deterministic algorithms for gossiping problem in ad hoc radio networks. The efficiency of communication algorithms in radio networks is very often expressed in terms of: maximum eccentricity D, maximum in-degree Δ, and size (number of nodes) n of underlying graph of connections. The maximum eccentricity D of a network is the maximum of the lengths of shortest directed paths fro

PURPOSE: We review the current epidemiological and genetic knowledge regarding hereditary prostate cancer, and outline its clinical implications. MATERIALS AND METHODS: Published articles on hereditary prostate cancer were identified using the MEDLINE data base. RESULTS: A risk of prostate cancer, particularly early onset disease, is strongly affected by family history (number of relatives with pr

Popular Abstract in Swedish Cirkulationen i de minsta kärlen, de s.k. mikrovaskulära utbyteskärlen är viktig för vävnadens syre- och näringstillförsel. Mikrocirkulationen utgörs av de minsta artärerna, kapillärerna, och de minsta venerna. I kapillärerna och i de minsta venerna sker utbytet av näring, syre, samt koldi-oxid och andra metabola restprodukter. För fettlösliga ämnen som koldioxid och syThis thesis presents some effects of Rho kinase, prostacyclin (PGI2) and nitric oxide (NO) in relation to trauma and inflammation by evaluating their effects on microvascular perfusion and permeability in mouse brain and in cat skeletal muscle. PGI2 and NO are endogenous vasoactive substances produced by the endothelium. They are vasodilators with antiaggregatory/antiadhesive and permeability-redu

BACKGROUND: An increasing incidence of penicillin-resistant Streptococcus pneumoniae (PRP) was detected in Malmo in 1994. OBJECTIVE: To evaluate clonality and factors facilitating the spread of PRP among children in day-care centers (DCCs). METHODS: We used phenotypic and DNA-fingerprinting methods in conjunction with epidemiologic data from the South Swedish Pneumococcal Intervention Project's in

Popular Abstract in Swedish Många tolkningar och användningsområden har av olika forskare föreslagits för det gammaltestamentliga offret shelamin. Detta offer hade också en oklar plats i den israelitiska kulturen. Avsaknaden av konsensus och misslyckandet med att nå fram till en tillfredsställande lösning på gåtan gör shelamim till ett intressant offer att undersöka med hjälp av modern ritualforsk

The size and shape of the cockerel comb, ran be regarded as secondary sexual characters or sexual ornaments. Sexual characters are assumed to be costly to express and the expression of a secondary sexual character is suggested to be favourably correlated with the bearer's condition or fitness. The aim of this study was to clarify the effects of selection for male sexual characters, the correlated

Genom reformen en modernare rättegång gjordes möjligheten för parter att närvara vid domstolssammanträden via ljud- och/eller bildöverföring permanent. Användningen av sådana lösningar har ökat under de senaste åren och accelererades av covid-19-pandemin. I experimentell miljö har det återkommande observerats att vittnens och målsägandes utsagor uppfattas som mindre tillförlitliga om de presenterThrough the reform en modernare rättegång [a more modern trial] the possibility for parties to attend court hearings via video and/or audio was made permanent. The use of such solutions has increased over the last years and was accelerated by the covid-19 pandemic. In experimental settings it has repeatedly been observed that witnesses’ and complainants’ testimonies are perceived as less credibl

Rekvisitet verksam i betydande omfattning återfinns i 57 kap 4 § inkomstskattelagen. Innebörden av begreppet är inte definierat i lagen, varför förarbeten som ligger till grund för lagstiftningen är av särskild betydelse vid ledning tillika tolkning av lagen. Ordalydelsen verksam i betydande omfattning, förknippar delägarens nedlagda arbetstid. Förarbeten tar upp att andelsägarens position i föreProps active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law. The wording operates to a significant extent, associates the co-owner's time spent on work. Prepa

Det blir allt vanligare att människor flyttar mellan länder för att bo, studera, arbeta eller leva som pensionär. Till en persons hemvist knyts allt fler rättigheter och skyldigheter i samhället vilket skapar ett ökat behov för individen och staten att kunna fastställa var en person har sin hemvist. Idag finns ingen enhetlig tolkning av hemvistbegreppet. En persons hemvist kan därför variera mellaToday it is common for people to move across borders to live, study, work or retire. A person’s residence is linked to an increasing number of rights and obligations in society, which creates an increased need for both the individual and the state to determine where a person has its residence in different situations. Today there is no uniform interpretation of the concept. Where a person is consid

Numerous broad insights have emerged in the last decades concerning the invasive non-indigenous round goby (Neogobius melanostomus) and its expanding presence in the Baltic Sea. The waters surrounding the Danish isles are the final frontiers separating the Baltic Sea from the North Sea, and although they offer highly favourable habitats, the biotic resistance in Öresund by native competitors might

Under de senaste åren har ett antal fall av hets till självmord på internet och sociala medier uppmärksammats såväl nationellt som internationellt. Under våren år 2018 rapporterade medier i Sverige om ett svenskt fall där en polisman givit en ung kvinna instruktioner via sms om hur hon bäst skulle begå självmord. Eftersom självmord och självmordsförsök inte är kriminaliserat blir medverkansreglernIn recent years, a number of cases of incitement to suicide on the internet and social media have been highlighted both nationally and internationally. In spring 2018, media reported on a Swedish case where a policeman gave a young woman instructions through text messages about how to best commit suicide. Since suicide and suicide attempts are not criminalized, the rules of complicity are not appl

Grov kvinnofridskränkning är ett av de svåraste brotten att bevisa. Ofta är situationen sådan att ord står mot ord. Domstolen har då att bedöma trovärdigheten och tillförlitligheten i målsägandens utsaga, för att bedöma om utsagan, tillsammans med vad som övrigt visats i målet, kan styrka åtalet bortom rimligt tvivel. Hur denna bevisvärdering går till är i enlighet med den fria bevisprövningens prGross violation of a woman’s integrity is one of the most difficult crimes to prove. Most often, one person's word stand against another. In such cases, the court has to prove the credibility and reliability of the plaintiff's oral statement in order to assess if it, together with the other circumstances of the case, can prove the case beyond reasonable doubt. Due to the principle of free

Although clinical stage I (CS I) testicular cancer is highly curable, the optimal management is controversial. The aims of the Swedish and Norwegian Testicular Cancer Group (SWENOTECA) studies for CS I non-seminoma (NS) and seminoma (S) have been to reduce treatment intensity while maintaining high survival rates, reduce the number of patients needing salvage treatment and implement patient autono

Objectives: Short relative telomere length (RTL) is associated with vascular ageing, inflammation and cardiovascular risk factors. Previous studies have reported an association between abdominal aortic aneurysm and short RTL. The presence of atherosclerosis among patients with aneurysm disease may, however, be a confounder. The aim was to explore the associations between short RTL and aneurysm dis