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Taxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if so, limits the possibility of loss deductions for the acquired company. Relevant rules are outlined in Chapter 40 of the Swedish Income Tax Act and are written ambiguously. The purpose of the regulations is to avoid trade with companies with carry forward losses if the transaction is carried out solely based on the accumulated loss of the acquired firm. The legislator’s intent has been that only commer-cially motivated transactions should take place. Transactions regarding carry forward losses are considered harmful to the economy and should be prevent-ed, as the lost tax revenue is not proportionate. The current regulation has its foundation in the laws established in the early 1960s and comes into force when there is a change in ownership structure, as outlined in Chapter 40, Sec-tions 10–13 the Swedish Income Tax Act. However, the rules have been criticized due to their complex formulation and vague scope of application. Both the Swedish Tax Agency and the business community have advocated for a revision of the regulations, which has led to a new proposal from the Ministry of Finance. The proposal contains both linguistic clarifications and substantive changes to existing law, with the aim to simplify and improve the current legislation. Chapter 40, Section 12-13 and 15-15 a will be affected by the proposed changes as well as the introduction of Chapter 40, Section 12 a, the Swedish Income Tax Act. The proposal is expected to enter into force on January 1, 2025. This essay has critically analyzed the new proposal in the light of tax princi-ples to verify its compliance, Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärren aktualiseras, vilken medför att det uppstår begränsningar i möjligt underskottsavdrag. Reglerna återfinns i 40 kap. IL. Syftet med regleringen är att undvika handel med underskottsbolag om för-värvet endast sker mot bakgrund av det ackumulerade underskottet. Lagstifta-rens intention har varit att enbart affärsmässigt motiverade överlåtelser ska ske. Övriga transaktioner anses skadliga för samhällsekonomin och ska hind-ras eftersom den bortfallna skatteinbetalningen inte är proportionerlig. Den nuvarande regleringen bygger till stor del på grunderna som etablerades under tidigt 1960-tal och aktualiseras vid ägarförändringar som framgår av 40 kap. 10 – 13 §§ IL. Reglerna har varit föremål för omfattande kritik på grund av deras komplice-rade skrivelser och vaga tillämpningsområde. Både Skatteverket och närings-livet har förespråkat en revidering av regelverket, vilket utmynnat i ett nytt förslag från Finansdepartementet. Förslaget behandlar både språkliga förtydli-ganden och materiella förändringar av gällande rätt som ska göra lagstiftning-en förenklad och förbättrad. Bestämmelserna som påverkas genom förslaget är 40 kap. 12–13 §§ IL och 40 kap. 15–15 a §§ IL samt införandet av den nya regeln i 40 kap. 12 a § IL. Den föreslagna ändringen förväntas träda i kraft den 1 januari 2025. Uppsatsen har kritiskt analyserat Förslaget i ljuset av skatterättsliga principer för att undersöka om principerna efterlevs. Analysens utgångspunkt har varit legalitets-, neutralitets-, likhets- och proportionalitetsprincipen. Vad gäller legalitetsprincipen har uppsatsen särskilt fokuserat på för

This study aims to utilize Juan J. Linz and Alfred Stepan's (1996) theory of democratic consolidation with its five interactive arenas to comprehend how the Belarusian dictatorship consolidated during the 1990s. A crucial aspect to achieve this aim is to ascertain whether the theory can provide clarity on when autocratic consolidation has occurred, or if it rather elucidates the process of autocratization in Belarus. The paper adopts a descriptive qualitative case study methodology with a deductive approach. By flipping the theory's perspective and examining how the regime undermined the arenas to strengthen autocracy, the study reveals the extent to which Belarus fulfills Linz and Stepan's (1996) three criteria of behavioral, attitudinal, and constitutional consolidation to gain insights into the consolidation of the Belarusian dictatorship. The findings reveal that the Lukashenko-led Belarusian regime systematically eroded aspects across all five arenas to consolidate its dictatorship. However, given the unascertainable attitudinal consolidation that transpired in Belarus during the 1990s, the study cannot pinpoint when autocratic consolidation occurred. Instead, it concludes that an autocratization process began under Lukashenko's rule, facilitated by political, social, legal, institutional, and economic maneuvers aimed at consolidating power. Taken together, the results deepen our understanding of what strategies autocratic regimes may employ to strengthen autocracy.

Aims: The aim was to describe the prevalence, characteristics, and outcome of patients with acute myocardial infarction (MI) developing left ventricular (LV) systolic dysfunction or pulmonary congestion by applying different criteria to define the population. Methods and results: In patients with MI included in the Swedish web-system for enhancement and development of evidence-based care in heart disease (SWEDEHEART) registry, four different sets of criteria were applied, creating four not mutually exclusive subsets of patients: patients with MI and ejection fraction (EF) < 50% and/or pulmonary congestion (subset 1); EF < 40% and/or pulmonary congestion (subset 2); EF < 40% and/or pulmonary congestion and at least one high-risk feature (subset 3, PARADISE-MI like); and EF < 50% and no diabetes mellitus (subset 4, DAPA-MI like). Subsets 1, 2, 3, and 4 constituted 31.6%, 15.0%, 12.8%, and 22.8% of all patients with MI (n = 87 177), respectively. The age and prevalence of different co-morbidities varied between subsets. For median age, 70 to 77, for diabetes mellitus, 22 to 33%; for chronic kidney disease, 22 to 38%, for prior MI, 17 to 21%, for atrial fibrillation, 7 to 14%, and for ST-elevations, 38 to 50%. The cumulative incidence of death or heart failure hospitalization at 3 years was 17.4% (95% CI: 17.1-17.7%) in all MIs; 26.9% (26.3-27.4%) in subset 1; 37.6% (36.7-38.5%) in subset 2; 41.8% (40.7-42.8%) in subset 3; and 22.6% (22.0-23.2%) in subset 4. Conclusions: Depending on the definition, LV systolic dysfunction or pulmonary congestion is present in 13-32% of all patients with MI and is associated with a two to three times higher risk of subsequent death or HF admission. There is a need to optimize management and improve outcomes for this high-risk population.

Aims: Unmet needs exist in the diagnosis and treatment of heart failure (HF) in the elderly population. Our aim was to analyse and compare data of diagnostics and management of very elderly patients (aged >= 85 years) compared with younger patients (aged 18-84 years) with HF in Sweden. Methods: Incidence of >= 2 HF diagnosis (ICD-10) was identified from primary/secondary care in Uppsala and Vasterbotten during 2010-2015 via electronic medical records linked to data from national health registers. Analyses investigated the diagnosis, treatment patterns, hospitalizations and outpatient visits, and mortality. Results: Of 8702 patients, 27.7% were >= 85 years old, women (60.2%); most patients (80.7%) had unknown left ventricular ejection fraction; key co-morbidities comprised anaemia, dementia, and cerebrovascular disease. More very elderly patients received cardiovascular disease (CVD)-related management after diagnosis in primary care (13.6% vs. 6.5%; P < 0.0001), but fewer patients underwent echocardiography (19.3% vs. 42.9%; P < 0.0001). Within 1 year of diagnosis, very elderly patients were less likely to be hospitalized (all-cause admissions per patient: 1.9 vs. 2.3; P < 0.0001; CVD-related admissions per patient: 1.8 vs. 2.1; P = 0.0004) or prescribed an angiotensin-converting enzyme inhibitor/angiotensin receptor blocker (ACEI/ARB) plus a beta-blocker (45.2% vs. 56.9%; P < 0.0001) or an ACEI/ARB plus a beta-blocker plus a mineralocorticoid receptor antagonist (15.4% vs. 31.7%; P < 0.0001). One-year mortality was high in patients >= 85 years old, 30.5% (CI: 28.3-32.7%) out of 1797 patients. Conclusions: Despite the large number of very elderly patients with newly diagnosed HF in Sweden, poor diagnostic work-up and subsequent treatment highlight the inequality of care in this vulnerable population.

Den pedagogiska måltiden är ett outforskat område i förskolan. Måltiden i förskolan bedrivs på olika sätt eftersom det inte finns tydliga riktlinjer framskrivna i förskolans styrdokument på hur undervisningen ska bedrivas. Måltiderna utförs minst tre gånger per dag i förskolan. Måltiderna är något som sker utan att det inte finns ett läroplanens mål kopplat till denna rutinsituation. Studien tar reda på hur de intervjuade verksamma pedagogerna i förskolan ser på den pedagogiska måltiden. Syftet med studien är att synliggöra hur pedagogerna förhåller sig till måltidspedagogik i förskolan. Metod Studien är narrativ och utarbetad från en kvalitativ metod baserat på ett sociokulturellt perspektiv. Insamlingen av material skedde med semistrukturerade intervjuer från verksamma pedagoger i förskolan. Intervjuerna genomfördes med tio verksamma pedagoger där hälften var förskollärare och hälften barnskötare. Resultat I resultatet framkommer det att det finns en osäkerhet bland pedagogerna angående vad en pedagogisk måltid innebär. Pedagogerna upplever i dagsläget att det är en tolkningsfråga. Intervjuade pedagoger menar dock att om det hade varit framskrivet som ett av läroplanens mål, hade det inte varit en osäkerhet kring ämnet. Medan ett fåtal intervjuade ansåg att det spelar en roll. Måltiden hade då blivit en karaktär med ett pedagogiskt inslag. Samspelet som sker i måltiderna är viktigt och att barnen lär av varandra i måltiderna anser samtliga intervjuade främja interaktionen mellan barnen. Även omsorg är ett viktigt ord att belysa i den pedagogiska måltiden anser pedagogerna. De flesta pedagoger påstår att det ändå får in mycket ämne i måltidssituationen som exempelvis matematik, teknik samt bland annat sociala relationer.

Abnormal behaviours are common in captive animals, and despite a lot of research, the development, maintenance and alleviation of these behaviours are not fully understood. Here, we suggest that conditioned reinforcement can induce sequential dependencies in behaviour that are difficult to infer from direct observation. We develop this hypothesis using recent models of associative learning that include conditioned reinforcement and inborn facets of behaviour, such as predisposed responses and motivational systems. We explore three scenarios in which abnormal behaviour emerges from a combination of associative learning and a mismatch between the captive environment and inborn predispositions. The first model considers how abnormal behaviours, such as locomotor stereotypies, may arise from certain spatial locations acquiring conditioned reinforcement value. The second model shows that conditioned reinforcement can give rise to abnormal behaviour in response to stimuli that regularly precede food or other reinforcers. The third model shows that abnormal behaviour can result from motivational systems being adapted to natural environments that have different temporal structures than the captive environment. We conclude that models including conditioned reinforcement offer an important theoretical insight regarding the complex relationships between captive environments, inborn predispositions, and learning. In the future, this general framework could allow us to further understand and possibly alleviate abnormal behaviours.

Aim: The aim of this study was to illuminate the meaning of being a nurse in the archipelago. Methodological Design and Justification: A phenomenological hermeneutical design was applied, as there is a need to understand the lifeworld and the meaning of being a nurse in the archipelago. Ethical Issues and Approval: Approval was granted by the Regional Ethical Committee and local management team. All participants provided consent to participate. Research Method: Individual interviews were conducted with 11 nurses (Registered Nurses or primary health nurses). The interviews were transcribed, and the text was analysed by means of phenomenological hermeneutical method. Results: The analyses ended in one main theme: Standing alone on the frontline, and three themes: 1. Combating sea, weather and the clock with the sub-themes: Fighting to give care to patients despite harsh conditions and Fighting against time; 2. Standing firm but wavering with the sub-themes: Embracing the unexpected and Calling out for support; and 3. Being a lifeline throughout the entire lifespan with the sub-themes: Having responsibility for the islanders and Having an intertwined private and work life. Study Limitations: The interviews may be considered few, but the textual data were rich and assessed suitable for the analysis. The text may be interpreted differently, but we deemed our interpretation as more probable than others. Conclusion: Being a nurse in the archipelago means standing alone on the frontline. Nurses, other health professionals and managers need knowledge and insight about working alone and the moral responsibilities thereof. There is a need to support the nurses in their lonely work. Traditional means of consultations and support could preferably be supplemented by modern digital technology.

In the pursuit of planning for inclusive public space, this thesis addresses feelings of unsafety as a hindering aspect of equal access. The aim of this thesis is to explore the role of embodied knowledge within urban planning for understanding feelings of safety in public space. Due to the complexity of socio-spatial relations, I suggest a feminist approach to knowledge creation. The study is based on semi-structured interviews including a visual elicitation with urban planners in Sweden (n=16). My findings show that planners’ conceptualisations of safety relate to an overall focus on social sustainability and a problematic relationship between safety and crime prevention. While multiple methods are being used to understand feelings of safety, such as site audits and citizen dialogues, embodied methods are not (actively) used. There is therefore a need to recognise our bodies as helpful tools for understanding feelings of safety. Furthermore, who we are affects the way we perceive our surroundings as well as our feelings. Thus, urban planning practitioners need to (continue to) be reflexive about their positionalities, as well as to include experiences and perspectives of peoples’ situated, embodied knowledge to create inclusive public space for all.

This article contributes to scholarly discussions about sanctuary enactments. We analyse transversal sanctuary enactments, i.e. when migrants in search of protection are provided with basic welfare and an opportunity to remain, in contestation of the state's migration politics. The study draws on empirical data collected through a transdisciplinary research initiative in Sweden, the Asylum Commission. The analysis is based on interviews with 90 people, asylum seekers and people voluntarily or professionally involved in support work. The article explores bottom-up transversal processes paralleled and intertwined with a growing institutional disenchantment. By analysing practices and challenges in sanctuary enactments and their implications for individuals and institutions, we argue that such disenchantment may have broader societal implications in terms of fundamental changes in relationships between public institutions and civil society actors. Furthermore, our study points to the importance of seeing beyond the city as sites for sanctuary enactments and acknowledging sanctuary enactments initiated in Sweden's rural areas.

Svarta vinbär, Ribes nigrum, är ett bär med lång historia i Sverige och har många kvalitativa egenskaper inte minst hur ett hälsoperspektiv. Dock faller inte detta bär alla i smaken på grund av dess sura smak, därför har förädling med fokus på att få fram en sötare smak utförts vid SLU. Kvalitetsegenskaper hos sju selektioner framtagna på Balsgård, varav fyra sortkandidater med sötare smak, analyserades i laboratorieförsök. Det som undersöktes var halten av totalsyra genom titrering, löslig torrsubstans med refraktometer (Brix-värde), kvoten mellan löslig torrsubstans/ titrerbar syra och innehållet av antocyaniner med HPLC. Antocyaniner bidrar till svarta vinbärs hälsorelaterade egenskaper och därför lades det extra fokus på just dessa, både under den laborativa delen och i den mindre litteraturstudien som utgör bakgrunden. Efter genomförda analyser kunde det konstateras att de utvalda sortkandidaterna hade högre kvot löslig torrsubstans/ titrerbar syra och lägre totalsyrainnehåll än övriga selektioner, och att alla selektioner innehöll varierande mängd och proportioner av de fyra vanligast förekommande antocyaninerna., Blackcurrant, Ribes nigrum, is a berry with a long history in Sweden and has many qualitative properties, not least from a health perspective. However, because of its sour taste, this berry is not to everyone's liking therefore breeding with a focus on getting a sweeter taste has been done. Seven selections produced at Balsgård, including four advanced selections with perceived sweet taste, were analyzed in laboratory experiments. What was examined was the content of acid by titration, sugars via BRIX, the ratio between sugar/acid and the content of anthocyanins by HPLC. Anthocyanins are one of the factors to the health-related aspects of black currants, and therefore extra focus was placed on these, particular during the experiments and in the smaller literary study that is the background. After the tests were carried out, it was revealed that the advanced selections had higher sugar/acid ratio and lower content of titratable acidity compared to the other selections, and that all selections contained varying amount and proportions of the four most commonly occurring anthocyanins.