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I det svenska skattesystemet beskattas fåmansföretag enligt specifika regler. För att förhindra att arbetsinkomst omvandlas till kapitalinkomst med en lägre skattesats, regleras utdelning och kapitalvinst från fåmansföretag. För att omfattas av reglerna krävs att andelarna är kvalificerade. Kvalifikation uppstår när ägaren är verksam i betydande omfattning enligt 57 kap. 4 § inkomstskattelagen. GäIn the Swedish tax system, close companies are subject to special rules. In order to prevent an owner from transforming his or her salary to a capital income with a lower tax rate, dividend and capital gain is regulated. The rules are only applicable on qualified shares. The shares become qualified when the owner is active to a significant extent according to chapter 57, section 4 of the Swedish I

The brain consists of billions of neurons forming intricate contiguous networks. The connective strength in these networks change throughout life in response to experience and environmental stimuli. Indeed, by using these plastic mechanisms You have successfully molded networks in your brain to perform the task of reading and understanding this text. This feat is made more remarkable when consider

The Gaia space astrometry mission (to be launched in 2012) will use a continuously spinning spacecraft to construct a global system of positions, proper motions and absolute parallaxes from relative position measurements made in an astrometric focal plane. This astrometric reduction can be cast as a classical least-squares problem, and the adopted baseline method for its solution uses a simple ite

Duodenal levodopa infusion represents an effective strategy to manage motor and non-motor complications in patients with advanced Parkinson's disease (PD). However, most published clinical series regard small numbers of patients and do not exceed 1 year follow-up. In this multi-national observational cohort study conducted in seven specialised PD clinics and university hospitals we assessed long-t

Markers of mercury (Hg) exposure have shown both positive and negative associations with cardiovascular disease (CVD). We assessed the association between serum Hg (S-Hg) and risk of cardiovascular disease in a prospective population-based cohort, with attention to the roles of dental health and fish consumption. Total mortality, as well as morbidity and mortality from acute myocardial infarction

Pervasive computing is a vision about computers blending into the background, being there to assist us when we need them, but not requiring constant attention. The vision covers scenarios in the home, at work, and out in the street, and builds on the ongoing development towards an increasing number of embedded computers with network connectivity. The thesis presents the assembly as a lightweight

Background: Alphal-antitrypsin (AAT) deficiency is an under-diagnosed condition in patients with chronic obstructive pulmonary disease (COPD). The objective of the present screening was to estimate the AAT gene frequency and prevalence and to identify AAT deficiency cases in a large cohort of Lithuanian patients with COPD. Methods: A nationwide program of AAT deficiency was conducted in 1167 COPD

Patients with diabetes mellitus have more extensive coronary artery disease, more disease progression, and restenosis. The use of drug-eluting stents (DES) in these patients is widespread, despite uncertain long-term safety and efficacy. All consecutive patients with diabetes mellitus in Sweden who underwent percutaneous coronary intervention were entered into the Swedish Coronary Angiography and

The Gaia satellite, to be launched in August 2012, will measure highly accurate absolute parallaxes of hundreds of millions of stars. This is done by comparing parallactic displacement of stars in different parts of the sky. The accuracy of this method highly depends on the stability of the so-called basic angle between the two fields of view of the Gaia instrument, and periodic variations could l

Den här uppsatsen kretsar kring svenska kommuners drift av gym, en företeelse som gör att kommunen agerar som aktör på den öppna marknaden. I takt med att allt mer av den offentliga och den privata sektorn har smält samman så har också antalet konkurrenskonflikter som detta kan föranleda ökat. Det privata näringslivet har under årtionden påtalat att de upplever det som ett problem och att den offeThis essay revolves around Swedish municipalities' operation of gyms, a phenomenon that makes the municipalities act as players on the open market. As more and more of the public and private sectors have merged the number of competitive conflicts that this has caused has also increased. The private sector has, for decades, complained that it feels it is an issue and that the public sector is n

This thesis studies the interaction between rivers and human culture through a wide theoretical perspective combining the theories of Fernand Braudel, Jean-Paul Sartre, Homi Bhabha and recent “symmetrical archaeology”. While landscape archaeology previously to a large degree has been focused on phenomenology and studies of symbolic landscapes, this thesis tries to emphasise the importance of the

Introduction: Platelet transfusions are often used when thrombocytopenic patients are facing a central venous catheter (CVC) insertion, but their use has been up to debate. Point-of-care devices such as thromboelastometry (ROTEM) and platelet aggregometry (Multiplate) better reflect in vivo haemostasis than routine coagulation tests. Aim of the study was to investigate the effects of platelet tran

A highly optimized Monte Carlo (MC) code package for simulating light transport is developed on the latest graphics processing unit (GPU) built for general-purpose computing from NVIDIA - the Fermi GPU. In biomedical optics, the MC method is the gold standard approach for simulating light transport in biological tissue, both due to its accuracy and its flexibility in modelling realistic, heterogen

The complexation of macroions or charged micelles and oppositely charged polyelectrolytes was studied by the use of Monte-Carlo simulations and mean field calculations. The Monte-Carlo simulations were performed on a simple model system with the emphasis on the electrostatic interaction, (i) polyelectrolyte rigidity, (ii) polyelectrolyte linear charge density, (iii) surfactant tail length, and (iv

The concept "declaration of legal intent" belongs to the legal tradition of most European countries. Different versions of a theory pertaining to the declaration of legal intent have been elaborated, all with a view to rendering the concept itself more precise: what conception of "intent" or "will" (counterparts of the latter word being used in several languages, for instance the Swedish viljef