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Intangible assets are a cornerstone of the modern technological economy. Intellectual property (IP) provides incentives for continued scientific development through the protection of innovation and creativity. This technological development has allowed vast creations that solve daily challenges; nevertheless, as the negative externalities seen in the effects of anthropogenic climate change become
Följande arbete undersöker fåmansföretagarens gränsbelopp genom lönebaserat utrymme på dennes kvalificerade andelar. Beräkning av lönebaserat utrymme kan kraftigt öka fåmansföretagarens lågbeskattade utdelning. Reglerna beträffande löneunderlaget är dock komplicerade eftersom oklarheter uppkommer i vilka kontanta ersättningar som omfattas samt att det finns en rad krav andelsägaren måste uppfylla The following study examines the salary-based taxations rules in close companies on the owners qualified shares. The special taxations rules regarding dividends in these close companies can lead to big taxation benefits for the shareholder. The legal framework is however unclear when it comes to what salaries that are incorporated and will affect the dividend. For the rules to apply, the sharehold
This study explores the engagement of bisexual individuals with the Netflix series Heartstopper in the context of media representations of bisexuality. It delves into the intersections of media engagement, representation, and identity through a social constructionist lens. This thesis lends its voice to twelve individuals who experience attraction to multiple genders and identify as bisexual, pans
In optical genome mapping (OGM), large numbers of individual DNA maps—sequence-specific data series along single DNA molecules—are produced. Such individual maps have to be stitched together in a process called de novo OGM assembly in order to create consensus OGM maps for corresponding regions along the chromosomes. While there are several types of experimental OGM assays, not all of them have de
Hur många roller ska skogen ta sig an? Skogen kan ta an många olika roller. Den kan vara en vacker vandringsmiljö. Kanske ett förvaringsutrymme för koldioxid? Eller till och med en viktig källa för bioenergi. Skogens förmåga att bidra med flera funktioner är fantastiskt men precis som andra naturresurser är förrådet begränsad. Dessutom är skogen en central del i klimatarbetet där dess funktion so
Uppsatsen behandlar förhållandet mellan plan- och bygglagen (2010:900) och strandskyddsbestämmelserna i miljöbalken (1998:808) vid prövningen av bygglov och förhandsbesked. Fokus ligger på hur strandskyddet påverkar prövningen i plan- och bygglagen och om en sådan påverkan har stöd i lagstiftningen. Frågan aktualiseras mot bakgrund av att plan- och bygglagen innehåller flera hänvisningar till miljThis thesis examines the relationship between the Planning and Building Act (2010:900) and the shore protection rules in the Environmental Code (1998:808) when assessing building permits and advance notice. Mainly focus is on how the shore protection affects assessments under the Planning and Building Act and whether such an impact is supported by legislation. The issue is relevant given that the
While there is substantial evidence on excess mortality in the first two years of the COVID-19 pandemic, no study has conducted a cause-specific analysis of excess mortality for the whole period 2020–2022 across multiple countries. We examined cause-specific excess mortality during 2020–2022 in Denmark, Finland, Norway, and Sweden—four countries with similar demographics and welfare provisions, wh
AIMS/HYPOTHESIS: The molecular mechanisms of insulin release are only partially known. Among putative factors for coupling glucose metabolism to insulin secretion, anaplerosis has lately received strong support. The anaplerotic enzyme pyruvate carboxylase is highly expressed in beta cells, and anaplerosis influences insulin secretion in beta cells. By inhibiting pyruvate carboxylase in rat islets,
Feeding, reproduction and accumulation of cyanobacterial toxins by the calanoid copepods Acartia bifilosa and Eurytemora affinis were studied during a cruise in the northern Baltic Sea. The experiments were carried out using both mixtures of natural plankton communities, mixtures containing the toxic Nodularia spumigena, and diets containing only the toxic cyanobacterium. Both copepod species had
Poland holds great potential for bioenergy. However, biomass production from dedicated energy crops has not developed at a pace that was hoped. Clearly, there are barriers hindering farmers. The aim of this research was to directly explore the farmers’ perspective on barriers to growing dedicated energy crops in Poland. During the on-the-ground research conducted in Poland the perceptions regardin
Popular Abstract in Swedish Avhandlingen handlar om ett område i hjärnan som kallas amygdala. Detta området är ansvarigt för att lära sig vad man bör tycka om och vad man skall vara rädd för. I avhandlingen diskuteras hur det här området verkar fungera, och hur det arbetar tillsammans med andra områden för att göra sitt jobb. Dessa reaktioner är primitiva känslor; rädsla, lycka och så vidare. Avha
Background: Alcohol use disorders (AUD) involving hazardous, harmful, and addictive misuse of alcohol are widespread in most parts of the world. The aim of this study was to review the effect of disulfiram in the treatment of patients with AUD. The effect of disulfiram was evaluated according to the primary outcome of an intake of alcohol below 30 and 20 g/d for men and women, respectively, as wel
