Filtyp
Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats. Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalifice
Nickel phosphide is a valuable material in high-temperature brazing and joining applications, offering excellent thermal stability for temperatures up to 400°C. Nickel phosphide is used as powder form for joining applications and therefore it is imperative to study the formation as well as interaction of Ni2P particles with adjacent particles in an in-situ/in-operando manner for high temperature j
Introduction Distinguishing between homicide and suicide in cases of single stab injuries to the trunk can be challenging, particularly in the absence of clear contextual information. This study aims to address this issue by developing the MODSIT score (Manner of Death in Stab Injuries to the Trunk)—an evidence-based scoring system designed to standardise forensic manner of death assessments. Meth
This paper considers adaptive schemes for the simultaneous monitoring of the mean and variability of a multivariate normal quality characteristic. At first, we extend an already existing bivariate non-adaptive simultaneous control chart to a multivariate one. Then, we develop several adaptive schemes, which will cover both previously bivariate and newly multivariate charts. After having designed a
Listening is often ignored and not understood as an organizational strategic resource. In this conceptual article, we explain why listening is downplayed by combining the two research fields Service Management and Strategic Communication. We propose that organizations embrace service logic as a perspective of managing organizations. Service logic has a stakeholder-centric approach to value creatio
Software is at the core of digitalisation and is often claimed to play a central role in innovation and in shaping competition across industries and firms. There are yet few studies of the extent and nature of software development across firms. We employ a unique firm-level survey comprising 3,929 firms across Sweden to analyse the distribution and characteristics of firms that invest in software
The contemporary crisis of public discourse is routinely misdiagnosed as a post-truth disregard for facts. This presentation argues that the deeper pathology is a hyper-eikotic environment: a flood of weaponised plausibilities resulting from the historical schism between demonstrable evidence and persuasive reasoning. To navigate this environment, citizens and critics need more than factchecking;
Objective To establish which risk factors are predictive for sudden death in hypertrophic cardiomyopathy (HCM) diagnosed in childhood. Methods A Swedish national cohort of patients with HCM diagnosed <19 years of age was collected between 1972 and 2014, consisting of 155 patients with available ECGs, with average follow-up of 10.9±(SD 9.0) years, out of whom 32 had suffered sudden death or cardiac
I artikeln analyseras historieskrivningen om den svenska konstnären Isaac Grünewald (1889–1946) med särskilt fokus på antisemitiskt grundade föreställningar om honom. Undersökningen utgår huvudsakligen från publicerade biografiska framställningarna som dels beskriver hans karaktär, dels positionerar honom inom den svenska modernistiska konsthistorien. I analyserna lyfts de i materialet återkommand
Progress with respect to enrichment and separation of native membrane components in complex lipid environments, such as native cell membranes, has so far been very limited. The reason for the slow progress can be related to the lack of efficient means to generate continuous and laterally fluid supported lipid bilayers (SLBs) made from real cell membranes. We show in this work how the edge of a hyd
A search for W′-boson production in the W′→tb¯→qq¯′bb¯ decay channel is presented using 36.1fb−1 of 13 TeV proton–proton collision data collected by the ATLAS detector at the Large Hadron Collider in 2015 and 2016. The search is interpreted in terms of both a left-handed and a right-handed chiral W′ boson within the mass range 1–5 TeV. Identification of the hadronically decaying top quark is perfo
Background: Branch-duct intraductal papillary mucinous neoplasm (BD-IPMN) presents a clinical conundrum. Rigorous long-term surveillance or surgical resection is recommended. The economic consequences of the management have not been fully investigated. Methods: A Markov decision model compared 4 strategies for low-risk BD-IPMN: I = upfront total pancreatectomy, II = upfront partial pancreatectomy,
The proportion of unpigmented coat on the trunk was determined from photographs of 38 German Simmental and 627 German Holstein bulls distributed over three generations. All 665 animals were members of 18 Holstein and 3 Simmental half-sib families. A Bayesian estimation of heritability yielded a posterior mean of 0.88 and a standard error of 0.08. A quantitative trait loci (QTL) scan over all chrom
Background: Arthropod eyes have diversified during evolution to serve multiple needs, such as finding mates, hunting prey and navigating in complex surroundings under varying light conditions. This diversity is reflected in the optical apparatus, photoreceptors and neural circuits that underpin vision. Yet our ability to genetically manipulate the visual system to investigate its function is large
A search is conducted for the electroweak pair production of a chargino and a neutralino pp→χ1±χ20, where the chargino decays into the lightest neutralino and a W boson, χ1±→χ10W±, while the neutralino decays into the lightest neutralino and a Standard Model-like 125 GeV Higgs boson, χ20→χ10h. Fully hadronic, semileptonic, diphoton, and multilepton (electrons, muons) final states with missing tran
Fuel properties have a strong impact on the efficiency of internal combustion engines. Contrary to other physical and thermochemical fuel properties, the molar expansion ratio is normally ignored. Molar expansion ratio is the ratio of number of moles of the products to the reactants. In this work, the impact of the fuel's molar expansion ratio on engine efficiency is investigated. Findings are bas
Searches for the Higgs boson decays H→ee and H→eμ are performed using data corresponding to an integrated luminosity of 139fb−1 collected with the ATLAS detector in pp collisions at s=13 TeV at the LHC. No significant signals are observed, in agreement with the Standard Model expectation. For a Higgs boson mass of 125 GeV, the observed (expected) upper limit at the 95% confidence level on the bran
