Activating Transcription Factor 3, a Useful Marker for Regenerative Response after Nerve Root Injury

Activating transcription factor 3 (ATF3) is induced in various tissues in response to stress. In this experiment, ATF3 expression was studied in adult rats subjected either to a dorsal or ventral root avulsion (VRA; L4-6), or sciatic nerve transection (SNT). Post-operative survival times varied between 1.5 h and 3 weeks. In additional experiments an avulsed ventral root was directly replanted to the spinal cord. Dorsal root ganglias (DRGs) from humans exposed to traumatic dorsal root avulsions were also examined. After SNT ATF3 immunoreactivity (ATF3 IR) was detected in a few DRG neurons already 6 h after the lesion. After 24 h the number had clearly increased and still at 3 weeks DRG neurons remained labeled. In the ventral horn, ATF3 IR in motoneurons (MN) was first detected 24 h after the SNT, and still 3 weeks post-operatively lesioned MN showed ATF3 labeling. After a VRA many spinal MN showed ATF3 IR already after 3 h, and after 6 h all MN were labeled. At 3 weeks a majority of the lesioned MN had died, but all the remaining ones were labeled. When an avulsed ventral root was directly replanted, MN survived and were still labeled at 5 weeks. In DRG, a few neurons were labeled already at 1.5 h after a dorsal root avulsion. At 24 h the number had increased but still only a minority of the neurons were labeled. At 3 days the number of labeled neurons was reduced, and a further reduction was at hand at 7 days and 3 weeks. In parallel, in humans, 3 days after a traumatic dorsal root avulsion, only a few DRG neurons showed ATF3 IR. At 6 weeks no labeled neurons could be detected. These facts imply that ATF3 response to axotomy involves a distance-dependent mechanism. ATF3 also appears to be a useful and reliable neuronal marker of nerve lesions even in humans. In addition, ATF3 up-regulation in both motor and sensory neurons seems to be linked to regenerative competence

När skatteflyktslagen tillämpas på förfaranden som omfattas av skatteavtal

Det grundläggande syftet med uppsatsen är att analysera tillämpningen och tolkningen av skatteflyktslagen på förfaranden som omfattas av skatteavtal. HFD har inte prövat frågan utan endast uttalat att lagen principiellt kan tillämpas om den gemensamma partsavsikten i det aktuella skatteavtalet inte hindrar det. Däremot har skatteflyktslagens tillämpning på s.k. Peru-upplägg prövats i kammarrätterna. Mot bakgrund av detta är det centrala i uppsatsen att analysera och redogöra för kammarrätternas praxis på området. I uppsatsen delar jag in kammarrätternas avgöranden i tre kategorier. I den första kategorin återfinns domar där domstolen ansåg att förfarandet inte stred mot syftet med lagstiftningen och att skatteflyktslagen därmed inte var tillämplig. Utgången motiverades med att skatteavtalet mellan Sverige och Peru saknade ett syfte att motverka skatteflykt. Den andra kategorin består av mål i vilka skatteflyktslagen ansågs hindra förfarandet. I domskälen framfördes bl.a. att avtalet missbrukats genom transaktionerna och att det knappast kan ha varit tänkt att avtalet skulle leda till dylika konstruktioner. Den sista kategorin utgörs av domar som följer HFD:s avgörande i HFD 2012 ref. 20. I enlighet med HFD:s prejudikat konstaterades i kammarrättsdomarna att skatteavtalet inte begränsade Sveriges rätt att beskatta inkomsten. Förfarandet prövades därför inte mot skatteflyktslagen. Vidare behandlas i uppsatsen frågor som uppkommer i samband med att lagen tillämpas på förfaranden som omfattas av skatteavtal. Bl.a. ger jag exempel ur HFD:s praxis som kan bidra till förståelsen för lagens tillämpning på detta område. Exemplen kretsar framför allt kring HFD:s bedömningar av lagstiftningens syfte, lagstiftarens passivitet och förfarandets sammanhållning i tiden. I uppsatsen ställer jag vidare frågan huruvida tillämpningen av ett skatteavtal kan leda till att en skatteförmån uppkommer i skatteflyktslagens mening. Utifrån förarbeten och HFD:s praxis är min uppfattning att det inte har någon betydelse vilka skattebestämmelser som tillämpas vid transaktionerna utan att det avgörande är om den kommunala- och statliga inkomstskatten blivit förmånligare för den skattskyldige än vid ett ”normalt” förfarande. Avslutningsvis diskuteras i uppsatsen hur lagstiftningens syfte ska bestämmas och vad som krävs för att förfaranden som omfattas av skatteavtal ska anses strida mot lagstiftningens syfte. Beträffande Peru-uppläggen är det tolkningen av detta rekvisit, 2 § 4 p. skatteflyktslagen, som främst skiljer kammarrätternas domar åt. Enligt min mening måste det första steget vara att utreda syftet med skatteavtalet, vilket görs genom att tolka avtalet utifrån Wienkonventionens tolkningsbestämmelser samt genom att ge särskild betydelse till kommentaren till OECD:s modellavtal. I några svenska skatteavtal finns ett uttryckligt syfte att motverka skatteflykt medan det i det stora flertalet avtal saknas stöd för ett sådant syfte. År 2003 infördes en skrivning i kommentaren till OECD:s modellavtal att skatteavtal har ett syfte att motverka skatteflykt. Vilken påverkan detta uttalande får på tidigare ingångna skatteavtal är emellertid osäkert. Det andra steget är enligt min uppfattning att analysera huruvida förfarandet strider mot syftet med avtalet. Vid den bedömningen är det nödvändigt att bestämma om den skattskyldige genom förfarandet kringgått något särskilt i avtalets uppbyggnad eller ändamål. Även frågan om syftet med de interna reglerna har kringgåtts kan i sammanhanget diskuteras.The objective of this thesis is to analyse the interpretation and application of the Swedish General Anti-Avoidance Rule (GAAR – Sw. lag (1995:575) mot skatteflykt) to transactions involving tax treaties. The Swedish Supreme Administrative Court (SAC) has not ruled on the issue. However, the SAC has declared that the GAAR, in principle, can be applied to such transactions if the common intention of the parties does not prevent the application. The Swedish Administrative Courts of Appeal have decided a number of cases concerning the application of the GAAR to so-called Peru-structures. The main focus of the thesis is therefore to analyse and report on these judgments of the Swedish Administrative Courts of Appeal. The judgments are divided into three categories. The first category consists of cases in which the GAAR did not prevent the transactions. The court concluded that the transactions were not contrary to the purpose of the legislation since the tax treaty between Sweden and Peru lacked a purpose to prevent tax avoidance. The second category contains judgments where all the prerequisites of the GAAR were met. In the reasoning the court put forward that the transactions constituted an abuse of the tax treaty and that it hardly was the intention of the parties to favour such structures. The last category consists of judgments that follow the SAC’s ruling in the case HFD 2012 ref. 20. In accordance with the precedent, the court found that the tax treaty did not limit Sweden’s right to tax the income. Accordingly the court did not examine the application of the GAAR. Furthermore, the thesis gives examples from SAC case law to deepen the understanding for situations where the GAAR is applied to transactions involving tax treaties. These examples mainly concern judgments regarding the purpose of the legislation, the legislature’s failure to act and transactions’ cohesion in time. The thesis also discusses whether a difference in taxation between two countries can result in a tax benefit under the GAAR. Based on SAC case law and preliminary work, my position on the matter is that the application of a tax treaty can result in a tax benefit since the decisive factor is whether the income tax is more favourable to the taxpayer than would have been the case at a comparatively “normal” procedure. In my view it is insignificant which tax provisions that have been used when obtaining the tax benefit. Finally, the thesis provides an analysis on how to determine the purpose of the legislation, and what is required for a transaction involving tax treaties to be viewed as contrary to the purpose of the legislation. In my view, the first step must be to examine the purpose of the tax treaty. This will be achieved by interpreting the treaty based on the rules of interpretation of the Vienna Convention, however also by giving special significance to the Commentary to the OECD Model Tax Convention. In some Swedish tax treaties there is an explicit purpose to prevent tax avoidance, however the vast majority of the treaties lacks support for such a purpose. Since 2003 it is stated in the Commentary that it is a purpose of tax treaties to prevent tax avoidance. In my opinion it is uncertain to what extent this statement may have effect on tax treaties concluded before 2003. The second step contains an analysis of whether the transaction is contrary to the purpose of the treaty. In this assessment it is necessary to establish a more specific treaty scheme or purpose that is abused by the transactions. The assessment should also address the question whether the transaction is contrary to the purpose of the internal rules that have been circumvented

Sediment suspended by bottom trawling can reduce reproductive success in a broadcast spawning fish

Suspended sediment adheres to pelagic fish eggs, affecting their buoyancy. In the stratified southern Baltic Sea, eggs of the Eastern cod depend on neutral buoyancy in the "reproductive volume" (RV) (approx. >11 salinity and >2 ml O2/L) for successful hatching. With increased suspended sediment concentrations (SSC), eggs risk sinking out of the RV into deeper, unfavourable conditions. Bottom trawling, which increases SSC, has been intense around the Eastern cod spawning ground. We modelled the transport of sediment suspended from trawling at this spawning ground to estimate the degree to which eggs could be affected by increased SSC. SSC >1 mg/L above background levels was found 3 km away, one trawl track subjecting a water volume equivalent to 0.01% of the RV to this excess SSC for >12 h. At this excess SSC, it would take c. 6 d for an egg to sink out into unfavourable conditions; insufficient time for it to become a larva. Extrapolating to real bottom trawling intensities in the area of the RV where suspension is highest showed that a water volume equivalent to half the RV experiences excess turbidity of >1 mg/L for c. 24 h during a year. However, fishing effort is heterogeneous; spatio-temporal overlap between trawling and the RV will enhance the duration and/or frequency of turbidity in the spawning area, affecting a higher fraction of the eggs than the model predicts. We conclude that bottom trawling at this spawning ground could decrease cod's reproductive success through increased SSC. Such effects are likely in populations of other fish with pelagic eggs that spawn at trawling grounds

On Acute Gene Expression Changes after Ventral Root Replantation

Replantation of avulsed spinal ventral roots has been show to enable significant and useful regrowth of motor axons in both experimental animals and in human clinical cases, making up an interesting exception to the rule of unsuccessful neuronal regeneration in central nervous system. Compared to avulsion without repair, ventral root replantation seems to rescue lesioned motoneurons from death. In this study we have analyzed the acute response to ventral root avulsion and replantation in adult rats with gene arrays combined with cluster analysis of gene ontology search terms. The data show significant differences between rats subjected to ventral replantation compared to avulsion only. Even though number of genes related to cell death is similar in the two models after 24 h, we observed a significantly larger number of genes related to neurite growth and development in the rats treated with ventral root replantation, possibly reflecting the neuroregenerative capacity in the replantation model. In addition, an acute inflammatory response was observed after avulsion, while effects on genes related to synaptic transmission were much more pronounced after replantation than after avulsion alone. These data indicate that the axonal regenerative response from replantation is initiated at an earlier stage than the possible differences in terms of neuron survival. We conclude that this type of analysis may facilitate the comparison of the acute response in two types of injury

Karolinska Institutet 200-Year Anniversary. Symposium on Traumatic Injuries in the Nervous System: Injuries to the Spinal Cord and Peripheral Nervous System – Injuries and Repair, Pain Problems, Lesions to Brachial Plexus

The Karolinska Institutet 200-year anniversary symposium on injuries to the spinal cord and peripheral nervous system gathered expertise in the spinal cord, spinal nerve, and peripheral nerve injury field spanning from molecular prerequisites for nerve regeneration to clinical methods in nerve repair and rehabilitation. The topics presented at the meeting covered findings on adult neural stem cells that when transplanted to the hypoglossal nucleus in the rat could integrate with its host and promote neuron survival. Studies on vascularization after intraspinal replantation of ventral nerve roots and microarray studies in ventral root replantation as a tool for mapping of biological patterns typical for neuronal regeneration were discussed. Different immune molecules in neurons and glia and their very specific roles in synapse plasticity after injury were presented. Novel strategies in repair of injured peripheral nerves with ethyl-cyanoacrylate adhesive showed functional recovery comparable to that of conventional epineural sutures. Various aspects on surgical techniques which are available to improve function of the limb, once the nerve regeneration after brachial plexus lesions and repair has reached its limit were presented. Moreover, neurogenic pain after amputation and its treatment with mirror therapy were shown to be followed by dramatic decrease in phantom limb pain. Finally clinical experiences on surgical techniques to repair avulsed spinal nerve root and the motoric as well as sensoric regain of function were presented

Bottentrålning - effekter på marina ekosystem och åtgärder för att minska bottenpåverkan

Under senare år har nya modeller för att detaljerat beskriva fiskets rumsliga utbredning och intensitet tagits fram. Metoder har utvecklats för hur detta fisketryck kan påverka ekosystemen via habitatens och bottendjurens känslighet för bottentrålning. Arbetet har bedrivits bl.a. genom det EU-finansierade forskningsprojektet BENTHIS och Internationella Havsforskningsrådet (ICES) och resultaten har tillämpats i ICES rådgivning till EU om indikatorer för bl.a. Havsmiljödirektivet. Denna rapport är kunskapssammanställning som bygger på detta arbete och fokuserar på den fysiska interaktionen mellan bottentrålfiske och havsbotten och indirekta effekter av bottentrålning kopplade till näringsväven. Rapporten går också igenom möjliga åtgärder för att minska bottentrålningens fysiska påverkan på havsbotten. I uppdraget från Havs- och vattenmyndigheten, som ligger till grund för denna rapport, ingick även att utreda bottentrålningens effekter i skyddade områden. Särskilt fokus har därför lagts på att identifiera och sammanfatta de studier som genomförts i svenska marina skyddade områden. Slutligen summeras översiktligt andelen av olika habitat som befinner sig inom områden med bottentrålningsförbud, samt var bottentrålningen bedrivs inom svensk ekonomisk zon i relation till den svenska trålgränsen

A no-take zone and partially protected areas are not enough to save the Kattegat cod, but enhance biomass and abundance of the local fish assemblage

To supplement catch and effort regulations with the purpose to rebuild the cod (Gadus morhua) stock in Kattegat, Sweden and Denmark established a large (426 km(2)) year-round no-take zone (NTZ) surrounded by partially protected areas (PPAs) in 2009. The purpose of these spatial regulations was to prohibit cod fishing on the spawning grounds and to displace fisheries bycatch of cod from areas where mature cod aggregate in the Kattegat. The aim of this study is to evaluate the effects of the established NTZ and PPAs on the local fish assemblage, including cod. Based on a spatially high-resolution bottom trawl survey in the Kattegat (covering 2008-2021), multivariate analyses revealed significant shifts in the fish assemblage. A closer analysis indicated that six to seven fish species, including cod increased in the NTZ relative to control areas depending on if abundance or biomass was used as dependent variable. Univariate analysis showed that two flatfish species dab (Limanda limanda) and lemon sole (Microstomus kitt), and Norway lobster (Nephrops norvegicus) significantly increased in biomass in the NTZ, and turbot (Scophthalmus maximus) in the PPA relative to the control areas. These results suggest that the NTZ protected even relatively mobile species in an open sea system, such as the Kattegat. However, neither cod abundance nor biomass showed a significant increase as an effect of the NTZ and PPA despite two relatively strong year classes in 2012 and 2013, which possibly would have helped the recovery of the cod stock. As assessed by the International Council for the Exploration of the Sea in 2022, Kattegat cod continuously suffer from being severely overfished with low recruitment, and high discard rates in the mixed N. norvegicus fishery, is considered the major driver behind the reinforced depletion of the stock

A no-take zone and partially protected areas are not enough to save the Kattegat cod, but enhance biomass and abundance of the local fish assemblage

To supplement catch and effort regulations with the purpose to rebuild the cod (Gadus morhua) stock in Kattegat, Sweden and Denmark established a large (426 km(2)) year-round no-take zone (NTZ) surrounded by partially protected areas (PPAs) in 2009. The purpose of these spatial regulations was to prohibit cod fishing on the spawning grounds and to displace fisheries bycatch of cod from areas where mature cod aggregate in the Kattegat. The aim of this study is to evaluate the effects of the established NTZ and PPAs on the local fish assemblage, including cod. Based on a spatially high-resolution bottom trawl survey in the Kattegat (covering 2008-2021), multivariate analyses revealed significant shifts in the fish assemblage. A closer analysis indicated that six to seven fish species, including cod increased in the NTZ relative to control areas depending on if abundance or biomass was used as dependent variable. Univariate analysis showed that two flatfish species dab (Limanda limanda) and lemon sole (Microstomus kitt), and Norway lobster (Nephrops norvegicus) significantly increased in biomass in the NTZ, and turbot (Scophthalmus maximus) in the PPA relative to the control areas. These results suggest that the NTZ protected even relatively mobile species in an open sea system, such as the Kattegat. However, neither cod abundance nor biomass showed a significant increase as an effect of the NTZ and PPA despite two relatively strong year classes in 2012 and 2013, which possibly would have helped the recovery of the cod stock. As assessed by the International Council for the Exploration of the Sea in 2022, Kattegat cod continuously suffer from being severely overfished with low recruitment, and high discard rates in the mixed N. norvegicus fishery, is considered the major driver behind the reinforced depletion of the stock

Seabed Mapping and Marine Spatial Planning: A Case Study from a Swedish Marine Protected Area

Physical chemistr

Chapter Seabed Mapping and Marine Spatial Planning: A Case Study from a Swedish Marine Protected Area

Physical chemistr