Skatteverket har sedan 2010 drivit ett antal processer mot riskkapitalfonder och dess ägare gällande den förmånliga, asymmetriska utdelning som de åtnjuter, benämnd carried interest. I de inledande processerna försökte skatteverket styra över inkomsten från ett bolag till ett annat och där man ansåg att fondens rådgivningsbolag skulle anses vara den egentliga mottagaren av ersättningen, trots att Since the beginning of 2010, the Swedish Tax agency has pursued private equity firms and its owners regarding their favorable revenue an asymmetric dividend, carried interest. In the initial legal proceedings the Swedish Tax agency tried to argue that the private equity funds advisory firm was to be considered the true recipient of carried interest, although the funds’ investment agreements stated

Stamcellsforskning har på senare tid lett till förhoppningar om att bota alla möjliga sorters sjukdomar. De stamceller som är mest flexibla och därför mest användbara finns i embryo. Att få tag på mänskliga embryon kan dock både vara dyrt och moraliskt problematiskt. Därför har forskare försökt att istället omprogrammera celler från vuxna individer. En sådan teknik som nyligen tagit fart är direktRegenerative medicine offers a great prospect for curing diseases. Scientists are using direct conversion to reprogram fibroblasts, a kind of skin cell, into neurons in an attempt to cure Parkinson's disease. Even though successful conversion has been done with embryonic cells, a more practical method for future treatment would be to reprogram cells directly from the adult individual. It has h

This project is a collaboration with Electrolux, KTH Royal Institute of Technology and the School of Industrial Design (Lund University). The goal of the project was to investigate new ways of cooling an individual, to ultimately result in a product proposal. We have all experienced heat waves in the summer, which can affect us even in our homes. In addition, typical home activities such as cleani

Straffrätten är en disciplin som i hög grad återspeglar det sociala och moraliska läget i ett samhälle. Här hanteras ideologiska frågor om hur staten bör utöva sin makt för att effektivt bekämpa brottslighet, vad som är rätt och orätt och vem som egentligen bör straffas. En filosofisk frågeställning som spelar en central roll i straffrätten är frågan om den fria viljans existens. Anledningen till Criminal law is a discipline that to a large extent reflects the social and moral situation in a society. Here, ideological questions are addressed about how the state should exercise its power to effectively fight crime, what is right and wrong and who should rightfully be punished. A philosophical issue that plays a central role in criminal law is the question regarding the existence of free wil

Vi har alla varit med om det när vi stått och rört runt med skeden i morgonkaffet. De fantastiska, komplexa mönster som uppträder när grädden blandar sig med det mörka kaffet, efterhand som vi rör runt med skeden. Även om du kanske själv aldrig har reflekterat över det så är den här typen av mixning och blandningsförlopp, komplexa fenomen som studerats av och sysselsatt forskare, vetenskapsmän ochMixing in millimeter scale applications faces completely different challenges compared with the macro scale. A thorough understanding of the physics and mass conservation principles that are affecting the fluid dynamics, are therefore key for development and successful implementation of mixers, in an existing process. Only relying on molecular diffusion for molecules with very low diffusivities ca

I denna uppsats undersöks uppsalaskolans syn på rättighetsbegreppet med utgångspunkt i texter av Axel Hägerström, Vilhelm Lundstedt och Ingemar Hedenius. Syftet är att jämföra hur de tre författarna ser på rättighetsbegreppet. Uppsalaskolan har ofta framställts som en enhetlig rättsfilosofi, men i själva verket hade företrädarna skilda ståndpunkter i viktiga frågor. Alla tre författarna är i all vThis paper examines the Uppsala school of thought’s (Uppsalaskolans) approach to the concept of rights. The investigation is based on texts by the three legal philosophers Axel Hägerström, Vilhelm Lundstedt and Ingemar Hedenius. The Uppsala school of thought has often been presented as a coherent philosophy of law, but the representatives in fact held differing positions on a number of important i

Alla celler i samma kropp har samma genetiska information lagrad i DNA. Olika delar av den genetiska informationen är lagrade i en otillgänglig form. Vilken del av cellens DNA som är tillgänglig avgör sedan vilken specialisering cellen har. Genom att kontrollera vilken information som används kan man omprogrammera celler, till exempel kan en hudcell bli en hjärncell. En metod för att åstadkomma deAstrocytes are one of the most common types of cells found in the central nervous system, and they play an important supportive role for neurons and other brain cells. In order to obtain astrocytes for medical or experimental purposes, some protocols enable the production of astrocytes from stem cells, but it is of interest to be able to produce astrocytes from fibroblasts, a cell type found in th

We study orthogonal decompositions of complex special linear Lie algebras or, in other words, linear spaces consisting of complex matrices with zero trace. The conjugacy of the component subspaces give rise to change of basis matrices with a particular form that we, for the moment, call "nice". We prove a necessary and sufficient condition for this form, which allows us to characterize o

The aim of this paper is to specify a theory to explain why transitions to a market economy cause a shift to a higher level of innovation. Marketization increases the power of economic actors relative to political actors, increases inter-firm competition, creates new opportunities for entrepreneurship, and subsequently motivates innovative activity. For our empirical application, we focus on China

This bachelor thesis explores the intersection of Christian identity and postmodern critique through the concept of profilicity and related concepts. By examining the perspectives of theologians and philosophers, particularly with the help of the works of Medi Ann Volpe and her sources and synthesizing them with the works of Hans-Georg Moeller and Paul J. D’Ambrosio and their sources, various conc

Based on the combination of two regular Gallager (Low-Density Parity-Check (LDPC)) codes, we will introduce a new code construction, called Chained Gallager codes. Following Gallager’s method we will derive a lower bound on the normalized minimum distance for the ensemble of Chained Gallager codes. Applying this lower bound on the normalized minimum distance to different transmissions schemes with

This paper formalizes the use of integral and differential cumulants for measurements of multiparticle event-by-event transverse momentum fluctuations, rapidity fluctuations, as well as net-charge fluctuations. This enables the introduction of multiparticle balance functions, defined based on differential correlation functions (factorial cumulants), that suppress two- and three-prong resonance dec

I centrum för avhandlingen står en staty av Marcellus, enligt legenden staden Paris förste biskop. Den placerades vid slutet av 1100-talet som trumeaupelare i Porte Sainte-Anne, den högra av de tre portalerna på Notre-Dames västfasad. En första del av studien ger skulpturens historia, sådan den framställes i den konsthistoriska forskningen, och dess tolkning genom Marcelluslegenden. Ett grundlägga

Handling of critical situations is an important part in the architecture of an autonomous vehicle. A controller for autonomous collision avoidance is developed based on a wary strategy that assumes the least tireroad friction for which the maneuver is still feasible. Should the friction be greater, the controller makes use of this and performs better. The controller uses an acceleration-vector ref

A phenomenological study of the isolated photon production in high energy pp and pA collisions at RHIC and LHC energies is performed. Using the color dipole approach we investigate the production cross section differential in the transverse momentum of the photon considering three different phenomenological models for the universal dipole cross section. We also present the predictions for the rapi

Recipient IgG immunity against leukoreduced donor platelets is dependent on indirect T-cell allorecognition and is suppressed in vivo by inhibitors (aminoguanidine, AMG) of inducible nitric oxide synthase (INOS). To examine recipient processing pathways of donor platelet antigens, enriched macrophages (antigenpresenting cells [APC]) from BALB/c (H-2(d)) mice were pulsed with allogeneic C57BL/6 (H-

We present a detailed mapping of the dominant kinematical domains contributing to the prompt atmospheric neutrino flux at high neutrino energies by studying their sensitivity to the cuts on several kinematical variables crucial for charm production in cosmic ray scattering in the atmosphere. This includes the maximal center-of-mass energy for proton-proton scattering, the longitudinal momentum fra

Experimental and computational efforts are constantly made to elucidate mechanisms controlling cell fate decisions during development and reprogramming. One powerful computational method is to consider cell commitment and reprogramming as movements in an energy landscape. Here, we develop Computation of Energy Landscapes of Logical Gene Networks (CELLoGeNe), which maps Boolean implementation of ge