3:12-reglernas utveckling - från 70-talet till 2014

3:12-reglerna kallas de särskilda fördelningsreglerna för beskattning av fåmansföretag. Problemet är att i Sverige finns en dual beskattning för fysiska personer, där inkomster antingen ska beskattas som kapitalinkomst eller som tjänsteinkomst. Utdelning från fåmansföretag hamnar emellan dessa två inkomstslag och det är 3:12-reglerna som avgör vad som ska utgöra vad. Dagens regler utgörs av definitionsregler för om ett företag är ett fåmansföretag, kvalificeringsregler och sedan utdelningsregler som sätter ett gränsbelopp om hur mycket kapitalbeskattad utdelning en delägare får ta ut. Gränsbeloppet räknas ut på två sätt, antingen med hjälp av en schablonregel eller med ett lönebaserat utrymme där hela företagets löneuttag utgör grund till gränsbeloppet. Uppsatsen syftar till att gå igenom utvecklingen av dessa regler och dess syften från 70-talet, när den första särskilda utredningen om fåmansföretag genomfördes, till vad som har lett till reglernas utformning idag och regeringens ändringsförslag inför 2014. 70-talet hade föranletts av en kraftig ökning fåmansföretag. Den då socialdemokratiska regeringen ville utreda huruvida det kunde bero på möjligheter att för ägare i fåmansföretag tillskansa sig skatteförmåner. Detta ansåg utredningen och regeringen vara fallet och stoppregler mot otillåtna transaktioner infördes. Det skattemässiga läget med fåmansföretag fortsatte att utredas. Till skattereformen i början av 1990-talet, när Sverige fick sitt duala skattesystem, infördes särskilda fördelningsregler för utdelning från fåmansföretag till ägare. Dessa fick kritik för att vara komplexa och för hämmande mot företagare. Synen på fåmansföretag ändrades till att bli mer positiv under 90-talet. Nya utredningar fick uppdraget att se över reglerna. Vid slutet av 90-talet och under första hälften av 00-talet gick åsikterna till att reglerna behövdes göras om för att gynna entreprenörskap, tillväxt, risktagande och anställning. När de nya reglerna kom 2006 inkluderades en ny schablondel och en ny lönebaserad del som gjorde regelsystemet klart mer gynnande, framförallt till att få fåmansföretag att anställa fler. 2013 lanserar Sveriges regering ett ändringsförslag med ytterligare ändringar av 3:12-reglerna. Detta har blivit föremål för en omfattande debatt under 2013. Många representanter ifrån näringslivet har ansett att de föreslagna förändringarna är i hämmande riktning mot företagande och entreprenörskap. Särskilt omdebatterat är ett förslag om ett kapitalandelskrav om 4 % för att få räkna med det lönebaserade utrymmet. 3:12-reglerna har genomgått flera förändringar och debatter. Genomgående har varit att särregler för beskattning av fåmansföretag behövs, då ägaren och bolaget ses som två skilda subjekt men ett reellt tvåpartsförhållande saknas. I och med att den svenska ekonomin och det politiska klimatet har förändrats har synen på fåmansföretag förändrats. I och med att synen på denna typ av företag har gått från att ses som ett skattesmitarmedel till en ekonomisk tillgång för Sverige och arbetsmarknaden har beskattningsreglerna blivit gynnsammare

Tactile thresholds are preserved yet complex sensory function is impaired over the lumbar spine of chronic non-specific low back pain patients. A preliminary investigation

Objectives: To investigate impairments in sensory function in chronic non-specific low back pain patients and the relationship between any impairment and the clinical features of the condition. Design: A cross-sectional case-control study. Setting: Laboratory based study. Participants: Nineteen chronic non-specific low back pain patients and nineteen healthy controls. Main Outcome measures: Tactile threshold, two point discrimination distance and accuracy at a task involving recognizing letters drawn over the skin of the lower back (graphaesthesia) were assessed over the lumbar spine in both groups. Pain duration, pain intensity, physical function, anxiety and depression were assessed by questionnaire in the back pain group Results: We found no difference in tactile threshold between the two groups (median difference 0.00 95% CI -0.04 – 0.04). There was a significant difference between controls and back pain patients for two point discrimination (mean difference 17.85 95% CI 5.93 – 29.77) and graphaesthesia accuracy (mean difference 6.13 95% CI 1.27-10.99). Low back pain patients had a larger lumbar two point discrimination distance threshold and a greater letter recognition error rate. In the patient group, we found no relationship between clinical profile and sensory function and no relationship between the sensory tests. Conclusions: These data support existing findings of perceptual abnormalities in chronic non-specific low back pain patients and are suggestive of cortical rather than peripheral sensory dysfunction. Amelioration of these abnormalities may present a target for therapeutic intervention

The effect of electrical neurostimulation on collateral perfusion during acute coronary occlusion

<p>Abstract</p> <p>Background</p> <p>Electrical neurostimulation can be used to treat patients with refractory angina, it reduces angina and ischemia. Previous data have suggested that electrical neurostimulation may alleviate myocardial ischaemia through increased collateral perfusion. We investigated the effect of electrical neurostimulation on functional collateral perfusion, assessed by distal coronary pressure measurement during acute coronary occlusion. We sought to study the effect of electrical neurostimulation on collateral perfusion.</p> <p>Methods</p> <p>Sixty patients with stable angina and significant coronary artery disease planned for elective percutaneous coronary intervention were split in two groups. In all patients two balloon inflations of 60 seconds were performed, the first for balloon dilatation of the lesion (first episode), the second for stent delivery (second episode). The Pw/Pa ratio (wedge pressure/aortic pressure) was measured during both ischaemic episodes. Group 1 received 5 minutes of active neurostimulation before plus 1 minute during the first episode, group 2 received 5 minutes of active neurostimulation before plus 1 minute during the second episode.</p> <p>Results</p> <p>In group 1 the Pw/Pa ratio decreased by 10 ± 22% from 0.20 ± 0.09 to 0.19 ± 0.09 (p = 0.004) when electrical neurostimulation was deactivated. In group 2 the Pw/Pa ratio increased by 9 ± 15% from 0.22 ± 0.09 to 0.24 ± 0.10 (p = 0.001) when electrical neurostimulation was activated.</p> <p>Conclusion</p> <p>Electrical neurostimulation induces a significant improvement in the Pw/Pa ratio during acute coronary occlusion.</p

Spinal cord stimulation in the treatment of refractory angina: systematic review and meta-analysis of randomised controlled trials

<p>Abstract</p> <p>Background</p> <p>The aim of this paper was undertake a systematic review and meta-analysis of the use of spinal cord stimulation (SCS) in the management of refractory angina.</p> <p>Methods</p> <p>We searched a number of electronic databases including Medline, Embase and Cochrane Library up to February 2008 to identify randomised controlled trials (RCTs) reporting exercise capacity, ischemic burden, functional class, quality of life, usage of anti-anginal medication, costs and adverse events including mortality. Results were reported both descriptively for each study and using random effects meta-analysis. Given the variety in outcomes reported, some outcome results were pooled as standardised mean differences (SMD) and reported in standard deviation units.</p> <p>Results</p> <p>Seven RCTs were identified in a total of 270 refractory angina patients. The outcomes of SCS were found to be similar when directly compared to coronary artery bypass grafting (CABG) and percutaneous myocardial laser revascularisation (PMR). Compared to a 'no stimulation' control, there was some evidence of improvement in all outcomes following SCS implantation with significant gains observed in pooled exercise capacity (SMD: 0.76, 0.07 to 1.46, <it>p </it>= 0.03) and health-related quality of life (SMD: 0.83, 95% CI: 0.32 to 1.34, <it>p </it>= 0.001). Trials were small and were judged to range considerably in their quality. The healthcare costs of SCS appeared to be lower than CABG at 2-years follow up.</p> <p>Conclusion</p> <p>SCS appears to be an effective and safe treatment option in the management of refractory angina patients and of similar efficacy and safety to PMR, a potential alternative treatment. Further high quality RCT and cost effectiveness evidence is needed before SCS can be accepted as a routine treatment for refractory angina.</p

Nucleus gracilis responses to knee joint motion: A frequency response study

1. (1) A systems analysis approach was used to study the dynamic responses of sensory cells in thenucleus gracilis of anesthetized cats. Sinusoidal changes in knee angle were used as inputs and the average firing rate of single gracile cells was recorded as the output. Frequency response functions were derived from data displayed as Bode plots.2. (2) Fifty-nine cells were studied. The majority of these cells exhibited an acceleration sensitivity but 5 cells exhibited a velocity sensitivity. No position sensitivity was evident and no slowly adapting or tonic responses were recorded.3. (3) The acceleration sensitive cells demonstrated significant non-linear responses. The gain associated with their frequency response function depended upon both static knee angle and input excursion amplitude. These cells also exhibited a bi-directional response to sinusoidal and square wave inputs.4. (4) These data are taken as evidence that the dorsal columns may carry acceleration and velocity information from receptors in the knee joint, but that positional information may travel by other pathways to cells located in other areas. If such is the case, lesion experiments involving the dorsal columns should reveal loss of velocity and acceleration sense but no decrement in position sense.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/33751/1/0000003.pd

Bioinspired approaches for toughening of fibre reinforced polymer composites

In Nature, there are a large range of tough, strong, lightweight and multifunctional structures that can be an inspiration to better performingmaterials. Thiswork presents a review of structures found in Nature, frombiological ceramics and ceramics composites, biological polymers and polymers composites, biological cellular materials, biological elastomers to functional biological materials, and their main tougheningmechanisms, envisaging potential mimicking approaches that can be applied in advanced continuous fibre reinforced polymer (FRP) composite structures. For this, themost common engineering compositemanufacturing processes and current composite damage mitigation approaches are analysed. This aims at establishing the constraints of biomimetic approaches development as these bioinspired structures are to be manufactured by composite technologies. Combining both Nature approaches and engineering composites developments is a route for the design and manufacturing of high mechanical performance and multifunctional composite structures, therefore new bioinspired solutions are proposed.This research was funded by the project “IAMAT—Introduction of advanced materials technologies into new product development for the mobility industries”, with reference MITP-TB/PFM/0005/2013, under the MIT-Portugal program and in the scope of projects with references UIDB/05256/2020 and UIDP/05256/2020, exclusively financed by FCT - Fundação para a Ciência e Tecnologia

Neurophysiology of Skin Thermal Sensations

Undoubtedly, adjusting our thermoregulatory behavior represents the most effective mechanism to maintain thermal homeostasis and ensure survival in the diverse thermal environments that we face on this planet. Remarkably, our thermal behavior is entirely dependent on the ability to detect variations in our internal (i.e., body) and external environment, via sensing changes in skin temperature and wetness. In the past 30 years, we have seen a significant expansion of our understanding of the molecular, neuroanatomical, and neurophysiological mechanisms that allow humans to sense temperature and humidity. The discovery of temperature‐activated ion channels which gate the generation of action potentials in thermosensitive neurons, along with the characterization of the spino‐thalamo‐cortical thermosensory pathway, and the development of neural models for the perception of skin wetness, are only some of the recent advances which have provided incredible insights on how biophysical changes in skin temperature and wetness are transduced into those neural signals which constitute the physiological substrate of skin thermal and wetness sensations. Understanding how afferent thermal inputs are integrated and how these contribute to behavioral and autonomic thermoregulatory responses under normal brain function is critical to determine how these mechanisms are disrupted in those neurological conditions, which see the concurrent presence of afferent thermosensory abnormalities and efferent thermoregulatory dysfunctions. Furthermore, advancing the knowledge on skin thermal and wetness sensations is crucial to support the development of neuroprosthetics. In light of the aforementioned text, this review will focus on the peripheral and central neurophysiological mechanisms underpinning skin thermal and wetness sensations in humans. © 2016 American Physiological Society. Compr Physiol 6:1279‐1294, 2016

An overview of treatment approaches for chronic pain management

Pain which persists after healing is expected to have taken place, or which exists in the absence of tissue damage, is termed chronic pain. By definition chronic pain cannot be treated and cured in the conventional biomedical sense; rather, the patient who is suffering from the pain must be given the tools with which their long-term pain can be managed to an acceptable level. This article will provide an overview of treatment approaches available for the management of persistent non-malignant pain. As well as attempting to provide relief from the physical aspects of pain through the judicious use of analgesics, interventions, stimulations, and irritations, it is important to pay equal attention to the psychosocial complaints which almost always accompany long-term pain. The pain clinic offers a biopsychosocial approach to treatment with the multidisciplinary pain management programme; encouraging patients to take control of their pain problem and lead a fulfilling life in spite of the pain. © 2016 Springer-Verlag Berlin Heidelber

Behavioural repertory of cats without cerebral cortex from infancy

Bilateral removal of the cerebral cortex was made in cats neonatally. Spontaneous and imposed behaviour was studied while they were growing up and after they had become adult. Special emphasis was put on the utilization of visual cues and on learning. The cats ate, drank and groomed themselves adequately. Adequate maternal and female sexual behaviour was observed. They utilized the visual and haptic senses with respect to external space. Two cats were trained to perform visual discrimination if a T-maze. The adequacy of the behaviour of these cats is compared to that of animals with similar lesions made at maturity