Rights of the Criminally Accused

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring. Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget. Key executives erhåller carried interest indirekt genom sitt ägande av ILP-bolaget. Rådgivningsbolaget har aldrig ingått något avtal som ger det rätt till carried interest. Som vi tagit upp tidigare i uppsatsen är frågan om vilket inkomstslag som carried interest ska beskattas i uppdelat i två läger, tjänst mot kapital. Vi anser att värdeförändringen i en venture capital-fond är beroende av ett antal olika faktorer. Exempel på dessa faktorer är omvärldsfaktorer, GP-bolagets förvaltningsstrategi, beslutanderätten hos GP-bolaget och arbetsprestation. Man kan inte singla ut en enskild faktor som helt avgörande för fondens  utveckling, så som SKV önskar göra med faktorn arbetsprestation. På grund av detta anser vi att det inte finns någon anledning att beskatta carried interest som inkomst av tjänst, eftersom inkomsten inte endast uppkommer genom arbetsinsats. Beskattningen ska istället ske i inkomstslaget kapital på grund av att key executives och PLA-innehavare har investerat en summa i fonden, orelaterat till deras arbetsinsatser, och räntan på denna investering bör onekligen beskattas i inkomstslaget kapital. En annan beskattningsform kräver, enligt oss, en ändring av lag

Solids flows in circulating fluidized beds: explorations of phenomena with applications to boilers

The circulating fluidized bed (CFB), which is a technology that is commonly used in the heat and power sector, efficiently converts renewable and/or and low-grade solid fuels, such as biomass and biogenic waste fractions. CFB units serve also as a technological platform for carbon capture processes (combustion by oxy-firing or chemical looping), which are foreseen to play a key role in the transition of the energy system towards decreased atmospheric CO2 emissions. However, the development of commercial CFB boilers is limited by key gaps in the knowledge, one of which is the solids flow pattern, which is not sufficiently understood even though it is an important phenomenon that governs both mass and heat transfers in the system. This thesis aims to elucidate the solids flow patterns in CFB units that are representative of large-scale boilers. More specifically, the objectives are to identify and characterize the interlinked underlying phenomena that govern the solids flow pattern in the riser and the external circulation of solids. The specific phenomena studied here are: depletion of the dense bed; solids entrainment from the bottom region; the back-mixing in the splash and transport zones; and the riser exit backflow. Also examined is how these factors are affected by the unit size. For these purposes we conducted experimental analyses in two units: a pseudo-2-dimensional unit; and a fluid-dynamically down-scaled unit (in which studies were carried out with and without scaled bed material). Validation of the cold-flow scale model with scaled material shows very good similarity between the concentration profiles obtained from the cold-flow scale model and from the large-scale (>200-MWth) CFB reference boiler.The results show that the presence/absence of a dense bed affects the entrainment of particles from the bottom region into the freeboard. The expansion of the splash zone immediately above the dense bed is affected by the dense bed height due to the modified bubble growth. The solids back-mixing from the core region to the wall layers is mostly affected by the gas velocity and the cross-sectional geometry of the riser. Finally, the external circulation of solids is shown to be non-equal the upwards solids flux at the top of the riser, with the exceptions of cases with very low gas velocities, revealing significant local back-mixing of solids at the furnace exit at nominal loads

Solids Flow in Large-Scale Circulating Fluidized Bed Furnaces

The flow pattern of solids established in large-scale circulating fluidized bed (CFB) furnaces is of great importance for the performance of commercial CFB boilers, as it governs the heat transfer and mixing of the fuel and any other reactive solids. The solids flow pattern in the riser is crucial for the design and scaling up of large-scale CFB technologies for the thermochemical conversion of solids. The aim of this work is to acquire new knowledge and understanding of the solids flow patterns in CFBs that are representative of large-scale furnaces. The goal is to improve the reliability of predictive modeling tools and, thereby expand the development of new and existing CFB technologies within the energy field. The solids flow of a CFB furnace is characterized by a bottom region with a high concentration of solids, a splash zone with strong solids back-mixing, and a transport zone that covers the major height of the furnace and has a lower level of solids back-mixing, from the bottom and upwards. This thesis uses experimental campaigns and various modeling tools to elucidate the CFB solids flow. The experimental work is carried out in two cold units: a pseudo-2-dimensional unit that allows visual observation of the flow; and a 3-dimensional unit that can be operated under fluid-dynamical scaling, which has been shown to reflect accurately the solids flow in an existing reference >200-MWth CFB boiler. Furthermore, the data derived from the different sizes and operational ranges of these experimental units are linked to previous measurements of large-scale CFB combustion. Examinations of the solids back-mixing phenomena are supported by different modeling tools, including Direct Number Simulations, semi-empirical modeling through the Finite Volume Method, and Monte Carlo modeling. The results of this work show that: (i) the presence/absence of a dense bottom bed affects the extent of solids entrainment from the bottom region; (ii) a fluid-dynamical region similar to the splash zone is established even in the absence of a dense bottom bed; (iii) the rate of solids back-mixing in the splash zone can be predicted from modeling of the gravity-driven ballistic trajectories; (iv) the solids back-mixing in the transport zone is governed by the transfer of solids through the core-wall layer boundary, which is driven by turbophoresis (i.e., the migration of particles in the direction of increasing particle concentration), and for which a Sherwood number-based expression is proposed that improves on the former empirical expressions; and (v) the solids back-flow effect at the riser exit cannot generally be neglected when predicting the in-furnace back-flow, and is substantial at gas velocities that are typical for commercial CFB boilers. Validated expressions are proposed for the decay coefficients of the splash and transport zones and the solids entrainment from the bottom region. Taking together this collected knowledge, this thesis improves the reliability of semi-empirical modeling tools for the prediction of the solids flow patterns in large-scale CFB furnaces for a wide range of operational conditions

Reconstruction in the gastroesophageal junction- from routine to advanced.

The general aim of the thesis was to contribute to a more evidenced based framework in the surgical treatment of diseases in the gastroesophageal junction (GEJ), by comparing outcome, measured by complication and survival rates, and evaluate different reconstructions regarding long-term symptoms and quality of life (QoL). The GEJ is a poorly defined anatomic area that represents the lower part of the esophagus and its’ junction to the proximal stomach.Diseases in this area cause symptoms that affect negatively the QoL for the patients and often interfere with the ability to eat and drink. The surgical treatments not only aim at eliminating the patient’s symptoms but also to cure her/his sometimes life-threatening condition. In Paper I we compared two different antireflux procedures in the treatment of gastroesophageal reflux disease (GERD). Many patients do not respond to acid suppressor medication making the need of an antireflux procedure with good long-term functional results important. Epiphrenic diverticula are rare but can cause life-threatening conditions. In Paper II we studied the treatment of symptomatic epiphrenic diverticula, and evaluated the outcome after an antireflux procedure had been added to the myotomy, and studied the long-term effect after surgery both regarding symptoms relief and QoL. The incidence of adenocarcinoma (AC) in the GEJ increases rapidly in the Western world. In Paper III we compared the extensive and less used extended gastrectomy with long Roux-en-Y loop with the more commonly used esophagectomy with gastric tube in the treatment of AC in the GEJ. In Paper IV, we validated the paracetamol absorption test for measuring emptying from the gastric tube and compared it to gold standard, scintigraphy. In Paper V, we evaluated if there is a place for redoing reconstruction of the esophagus when the primary reconstruction fails. In conclusion, reconstruction for diseases in the GEJ can, both for benign and malignant diseases, be performed with a low postoperative morbidity and mortality, and with good long-term results. In the treatment of GERD, both a total and an anterior 120° fundoplication result in good long-term QoL. Treatment of epiphrenic diverticula should include a myotomy extended through the LES and an antireflux procedure, although the long-term QoL will remain impaired despite good postoperative regression of the primary symptoms. For AC in the GEJ, the extended gastrectomy can be used safely as a complement to esophagectomy and with good long term functional results and QoL. The paracetamol absorption test may be used as an alternative to scintigraphy for identifying delayed emptying from the gastric tube. In case of failure of the primary reconstruction, the patient should be offered another attempt, since it is possible to achieve an equally good outcome after a redo-reconstruction as after a primary reconstruction

Understanding media publics and the antimicrobial resistance crisis

Antimicrobial resistance (AMR) imperils health for people across the world. This enormous challenge is being met with the rationalisation of prescription, dispensing and consumption of antimicrobials in clinical settings and in the everyday lives of members of the general population. Individuals need to be reached outside clinical settings to prepare them for the necessary changes to the pharmaceutical management of infections; efforts that depend on media and communications and, therefore, how the AMR message is mediated, received and applied. In 2016, the UK Review on Antimicrobial Resistance called on governments to support intense, worldwide media activity to promote public awareness and to further efforts to rationalise the use of antimicrobial pharmaceuticals. In this article, we consider this communications challenge in light of contemporary currents of thought on media publics, including: the tendency of health communications to cast experts and lay individuals in opposition; the blaming of individuals who appear to ‘resist’ expert advice; the challenges presented by negative stories of AMR and their circulation in public life, and; the problems of public trust tied to the construction and mediation of expert knowledge on the effective management of AMR

High Ringxiety: Attachment Anxiety Predicts Experiences of Phantom Cell Phone Ringing

Mobile cell phone users have reported experiencing ringing and/or vibrations associated with incoming calls and messages, only to find that no call or message had actually registered. We believe this phenomenon can be understood as a human signal detection issue, with potentially important influences from psychological attributes. We hypothesized that individuals higher in attachment anxiety would report more frequent phantom cell phone experiences, whereas individuals higher in attachment avoidance would report less frequent experiences. If these experiences are primarily psychologically related to attributes of interpersonal relationships, associations with attachment style should be stronger than for general sensation seeking. We also predicted that certain contexts would interact with attachment style to increase or decrease the likelihood of experiencing phantom cell phone calls and messages. Attachment anxiety directly predicted the frequency of phantom ringing and notification experiences, whereas attachment avoidance and sensation seeking did not directly predict frequency. Attachment anxiety and attachment avoidance interacted with contextual factors (expectations for a call or message and concerned about an issue that one may be contacted about) in the expected directions for predicting phantom cell phone experiences.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/140350/1/cyber.2015.0406.pd

Kopparassocierad kronisk hepatit hos hund

Kronisk hepatit är relativt vanligt förekommande hos hund och kan orsakas av många olika etiologier, varav en är förhöjd upplagring av koppar i levern. Koppar är ett essentiellt spårämne som intas med födan. Fysiologiskt sker den främsta kopparupplagringen i levern och kopparöverskott utsöndras främst från kroppen via gallan. Primär kopparackumulation i levern är ett patologiskt tillstånd som beror på en defekt kopparmetabolism, vilket leder till förhöjd kopparkoncentration i levern. Hur primär kopparackumulation orsakar inflammation och fibros i levern är inte helt klarlagt, men förmodas bero på att fria kopparjoner ger upphov till oxidativ stress, vilket inducerar inflammation och skadar omgivande vävnad. Förhöjd kopparackumulation kan också ske sekundärt till gallstas på grund av annan samtidig intrahepatisk eller extrahepatisk sjukdom. Kopparassocierad kronisk hepatit förefaller ha en viss raspredisposition och har bland annat setts hos bedlingtonterrier, labrador retriever, dalmatiner, dobermann, west highland white terrier och skyeterrier. Studier har visat att den genomsnittliga kopparkoncentrationen i levern har ökat över tid, både hos predisponerade och ickepredisponerade hundraser. I denna litteraturstudie redovisas vilka olika patofysiologiska mekanismer som ligger bakom kopparassocierad kronisk hepatit hos hund. Fokus kommer att ligga på möjliga bakomliggande etiologier samt eventuella skillnader mellan olika hundraser avseende patofysiologin. Bedlingtonterrier och labrador är de hundraser hos vilka mekanismerna bakom sjukdomstillståndet är mest studerade och till störst del klarlagda. En primär kopparackumulation förekommer hos båda raser, med en påvisad ärftlighet som förklaras av mutationer på flertalet olika gener. Dessa gener kodar för proteiner som deltar i eller påverkar kopparutsöndringen från levern till gallan och blodet. Hos dalmatiner och west highland white terrier talar resultatet av höga hepatiska kopparkoncentrationer och histopatologiska fynd i levern för att primär kopparassocierad kronisk hepatit förekommer även hos dem, men fler studier krävs för att förklara de bakomliggande mekanismerna. Bristen på studier gäller även för dobermann och skyeterrier, där de hittills publicerade studierna talar för att sekundär kopparackumulation förekommer hos dessa raser till följd av annan leverpatologi. Förutom primär och sekundär kopparackumulation till följd av reducerad kopparutsöndring, kan mängden koppar som intas via dieten vara en förklarande faktor till förhöjd kopparackumulation i levern. Framtida studier bör också försöka klargöra orsaken till ökningen av uppmätta medelkopparkoncentrationer i levern över tid hos både predisponerade och icke-predisponerade hundraser. .Chronic hepatitis is fairly common in dogs and can be caused by many different etiologies, one of which is an increased level of copper in the liver. Copper is an essential trace element that is ingested through feed. Copper is mainly stored in the liver, and copper excess is mainly secreted by bile. Primary copper accumulation is caused by a defect in the copper metabolism, causing excessive copper concentration in the liver. How primary copper accumulation leads to inflammation and fibrosis is not entirely clear but may be due to free copper ions causing oxidative stress, which in turn induces inflammation and damages surrounding tissues. Copper accumulation can also be secondary to cholestasis caused by concurrent intrahepatic or extrahepatic pathology. Copper-associated chronic hepatitis is most commonly found in certain breeds of dogs, for example Bedlington terrier, Labrador retriever, Dalmatian, Dobermann pinscher, West highland white terrier and Skye terrier. Studies show that hepatic mean copper concentration has increased over time, both in predisposed and non-predisposed dog breeds. This literature review investigates what kind of pathophysiological mechanisms that are causing copper-associated chronic hepatitis in dogs. The focus of this literature review will be on underlying etiologies and possible differences between different breeds regarding the pathophysiology. The pathophysiological mechanisms behind the disease is most verified in Bedlington terrier and Labrador retriever. A primary copper accumulation is present in these breeds with a proven heredity that is due to mutations in several different genes. These genes encode for proteins which play a role in the secretion of copper from the liver. Histopathological findings and high concentration of copper in the liver of Dalmatians and West highland white terrier indicate that a primary copper accumulation is present in these breeds. However, more studies are required to be certain of the underlying mechanisms. Lack of studies is also the case regarding Dobermann pinscher and Skye Terrier, where published studies show that secondary copper accumulation may be present due to concurrent liver disease. Except for primary and secondary copper accumulation caused by reduced copper secretion, the amount of dietary copper can also explain increased levels of copper in the liver. Furthermore, future studies should aim at clarifying the cause of increased levels of copper in the liver, in both predisposed and nonpredisposed dog breeds

Solids flow patterns in large-scale circulating fluidised bed boilers: Experimental evaluation under fluid-dynamically down-scaled conditions

This work aims at gaining novel knowledge of the mechanisms governing the solids flow pattern in the furnace of large-scale Circulating Fluidised Bed (CFB) boilers. A fluid-dynamically down-scaled unit resembling an existing 200-MWth CFB boiler was built and validated against full-scale data. The extensive experimental campaign showed, among others, that the presence or absence of a dense bed governs the entrainment of solids from the bottom region of the furnace, and that the back-flow of solids at the exit region is negligible at low gas velocities although it quickly becomes significant with an increase in gas velocity. Thus, it is shown that the estimation of the external solids flux by the top flux in the furnace is not generally valid

Användning av GPS-halsband på renar i renskötsel

Under början av 2000-talet började GPS-halsband användas på renar i renskötseln, sedan har användningen ökat och idag förekommer det hos nästintill alla samebyar. GPS-halsband används främst av renskötarna för att kunna följa renhjorden på avstånd, upptäcka eventuella kalvningsplatser samt populära flyttleder som hjorden och renskötarna använder. Efterfrågan av mark och markanvändningen ökar i renskötselområden, vilket skapar konkurrens om renbetesområden. Renhjordar rör sig över stora områden, och undviker störningar som kommer från gruvindustrin och vindkraftverk. Skogsindustrin påverkar till största del betet och bidrar till betesbortfall. GPS-halsband fungerar genom att satelliter skickar signaler till GPS-halsbanden som lagrar positionerna, innan de skickas vidare till servrar. Därifrån kan renskötare lägga in positionerna på kartor för att se hur hjordarna rör sig. Renskötarna kan således även visa hur renhjordarna utnyttjar markerna samt vilka områden som är viktiga för dem under olika betingelser så som väder och årstid. Med ett förändrat klimat förändras även renens beteende gällande vandringsleder och födosök, vilket kan följas med GPS-halsband. I denna litteraturstudie framgår det även hur forskare kan utnyttja GPS-halsbandens data för att se hur renhjorden påverkas av olika industrier som utnyttjar renbetesmarker, så som skogsindustrin, gruvindustrin samt vindkraftverk. Investeringen för att kunna utnyttja GPS-system är stor, men fördelarna väger tyngre än nackdelarna vilket gör att det är lönsamt för samebyn att införskaffa systemet.At the beginning of the 21st century the reindeer husbandry started using GPS collars on the reindeer herd, and the use has increased since then and almost every Sami village are using it today. The GPS collar are mostly used by the reindeer herders to follow the herd from a distance, finding potential calving areas and commonly used trails by the reindeer herd and the herders. The use and demand of land in the reindeer husbandry areas are increasing, which leads to competition of reindeer grazing areas. Reindeer herds move over large areas and avoids disturbances from the forest industry the mining industry and wind turbines. The forest industry mostly affects the pasture and contributes to the declining of pasture areas. The GPS-collar works by the satellites are sending signals to the GPScollar who store the positions, before sending to servers. The data can then be used by the reindeer herders and be put on maps to follow the herd. The reindeer herders are also able to show how the reindeer herd are using the land and which areas are more important during conditions like the weather and season. Climate change have changed the behaviour of the reindeer regrading trails and foraging behaviour, which can be followed by the GPS-system. It appears in this literature study how the The GPS-collar can also be used in research to see how the reindeer herd are affected by the industries such as the forest industry, the mining industry and wind turbines who are using the reindeer grazing areas The investment to be able to use the GPS-system are big, but the advantages are bigger than the disadvantages which makes it profitable for the Sami village

Solids backmixing and entrainment in the splash zone of large-scale fluidized bed boilers

This work studies the fluid dynamics of the solids in the splash zone of fluidized bed furnaces, with focus set on solids back-mixing and solids entrainment in order to enhance the understanding and prediction of the solids flow in the bottom region of the furnace. Experimental results show the establishment of a splash zone also for runs in absence of a dense bottom bed. A simple model assuming ballistic trajectories of the ejected solids is shown to satisfactorily estimate the solids back-mixing rate. The flux of non-backmixed solids, which are entrained from the bottom region, is found to be unaffected by the bottom wall configuration (tapered/vertical) for a given gas flow. Finally, an empirical expression is proposed for the solids entrainment from the bottom region which covers wide operational and unit size ranges