A growing body of evidence suggests that social stress contributes to the pathogenesis of neurodegenerative diseases, such as multiple sclerosis (MS). For example, prior research has shown that social disruption (SDR) stress behaviorally and immunologically exacerbates Theiler’s murine encephalomyelitis virus (TMEV) infection. TMEV infection results in acute infection of the central nervous system (CNS) followed by a chronic demyelinating autoimmune disease, similar to that seen in MS. Research suggests that social stress exerts these effects by altering the immune response to infection. More specifically, it is hypothesized that SDR sensitizes the acute inflammatory response to infection and suppresses T cell effector function in the acute phase of disease. It was demonstrated that SDR is sufficient to alter inflammation. Exposure to a single session of SDR increases IL-­‐1β mRNA expression; however, IL-­‐6 mRNA expression, but not IL-­‐1β, is up regulated in response to chronic SDR. Furthermore, chronic SDR prior to infection resulted in increased infection related central IL-­‐6 and IL-­‐1β mRNA expression, and central administration of IL-­‐6 neutralizing antibody during SDR reverses this increase in neuroinflammation. This suggests that SDR sensitizes infection related CNS inflammation through an up-­‐regulation of IL-­‐6. Chronic SDR prior to infection also resulted in enhanced CNS viral titers and suppression of virus-­‐induced CD4 and CD8 T cell IFN-­‐γ release within the CNS. As a whole, this research indicates that SDR exacerbates the disease course of TMEV infection by altering the central innate and adaptive immune response to infection. This research enhances our understanding of the mechanisms by which social stress exacerbates neurodegenerative disease pathogenesis.

In this work, the influence of the second messenger cAMP on the functional plasticity of M-DC8+ dendritic cells (DC) was examined. The marker M-DC8 defines a population of native DC first described in blood. After their isolation, M-DC8+ DC acquire a mature CD83+ phenotype during a short culture ex vivo. After a challenge with LPS and IFN-g, M-DC8+ DC secrete large amounts of the proinflammatory cytokines IL-12(p70) and TNF-a surpassing by far other DC populations and monocytes. Due to their preferential induction of TH1-dominated T cell responses, M-DC8+ DC might play a role in the pathogenesis of inflammatory diseases. Different cAMP-elevating agents suppressed the proinflammatory cytokine production and enhanced the secretion of anti-inflammatory IL-10. Activity of phosphodiesterase (PDE) 4, the most important cAMP-hydrolysing enzyme in immune cells, was detected and RT-PCR revealed the expression of PDE4 subtypes 4A, 4B and 4D in M-DC8+ DC, whereas 4C was not detectable. The PDE4-specific inhibitors AWD12-281 and Roflumilast were then used to elevate cAMP concentrations. These substances have been proven to be efficient in anti-inflammatory therapies. In the presence of PDE4 inhibitors, the LPS/IFN-g-induced production of IL-12 and TNF-a was decreased by 90 % and 60 %, respectively, whereas the IL-10-release was doubled. These effects were only observed, if the PDE4 inhibitors where present from the beginning of the culture. The inhibition of the IL-12 secretion was reverted using an a-IL-10-receptor antibody. PDE4 inhibitor-treated M-DC8+ DC showed a reduced capacity to polarize TH1-cells, which was demonstrated analysing culture supernatants by ELISA and by single-cell analysis detecting intracellular IFN-g und IL-4. These results suggest that PDE4 inhibitors may not only be useful in the therapy of TH2-mediated diseases but also in TH1-dominated indications such as multiple sclerosis and Crohn´s disease. Despite the shift of the cytokine profile, the in vitro maturation of M-DC8+ DC was not affected by PDE4 inhibitors. The expression of CD83, CD80, CD86, MHC-molecules as well as CD54 and CD58, was assessed by FACS analysis. Correspondingly, in the presence of AWD12-281, M-DC8+ DC efficiently stimulated the proliferation of allogeneic CD4+CD45RA+ T-cells. In the second part of this study, the effects of an inhibition of cAMP-synthesis in M-DC8+ DC were analyzed. Two adenylyl cyclase (AC) inhibitors, 2,5-Dideoxyadenosine and SQ22536, clearly hampered the in vitro maturation of M-DC8+ DC. The expression of the DC maturation marker CD83 could be reconstituted using the stable cAMP-analogon 8-Br-cAMP. Measuring the intracellular cAMP concentration in M-DC8+ DC, initially low cAMP-levels were observed, but within 30 min the concentration raised and returned to original levels within 2 hrs. Blocking the cAMP synthesis by AC inhibitors, the LPS/IFN-g-induced production of IL-12, TNF-a and IL-10 was strongly reduced. Furthermore, it was demonstrated that M-DC8+ DC can only release IL-12 after a transient elevation of cAMP, i.e. they acquire a "license". Such a regulation of the IL-12 production has not been described before. Protein kinase A is an important effector molecule of cAMP. Inhibiting its activity resulted in a reduced expression of the DC maturation marker CD83 and a lower cytokine production underlining the importance of cAMP-signalling for the activation of M-DC8+ DC. In conclusion, this study provides evidence for a new concept of the immune-regulatory function of cAMP. Here, cAMP is essentially involved in the initial activation and maturation of DC and enables them to secrete large amounts of IL-12 and TNF-a upon stimulation with a TLR ligand. Conversely, a long-term elevation of cAMP-concentrations inhibits the proinflammatory effector functions of M-DC8+ DC and can induce anti-inflammatory responses by enhancing the secretion of IL-10. / In dieser Arbeit wurde der Einfluss des second messengers cAMP auf die funktionelle Plastizität von M-DC8+ dendritischen Zellen (DC) untersucht. Der Oberflächenmarker M-DC8 definiert eine zunächst im Blut beschriebene Population nativer DC. Nach ihrer Isolation erlangen M-DC8+ DC während einer kurzen Kultur einen maturen CD83+ Phänotyp. Nach Stimulation mit LPS und IFN-g produzieren native M-DC8+ DC deutlich höhere Mengen der proinflammatorischen Zytokine IL-12(p70) und TNF-a als andere DC-Populationen oder Monozyten. Dies resultiert in einer Programmierung TH1-dominierter T-Zellantworten. M-DC8+ DC könnten daher an der Pathogenese entzündlicher Krankheiten beteiligt sein. Unterschiedliche cAMP-erhöhende Substanzen supprimierten die proinflammatorische Zytokinproduktion und verstärkten gleichzeitig die Sekretion des anti-inflammatorischen IL-10. In M-DC8+ DC konnte die Aktivität von Phosphodiesterase (PDE) 4, dem wichtigsten cAMP-hydrolysierenden Enzym in Immunzellen, nachgewiesen werden. Durch RT-PCR wurde die Expression der PDE4-Subtypen 4A, 4B und 4D gezeigt, nicht aber 4C. Zur Erhöhung der cAMP-Konzentration wurden dann die PDE4-spezifischen Inhibitoren AWD12-281 und Roflumilast eingesetzt, deren klinische Effizienz bei anti-inflammatorischen Therapien belegt ist. Auch diese Substanzen verringerten die LPS/IFN-g-induzierte Produktion von IL-12 und TNF-a durch M-DC8+ DC um 90 % bzw. 60 %, während die IL-10-Freisetzung etwa verdoppelt wurde. Diese starken Effekte konnten nur erzielt werden, wenn die PDE4-Inhibitoren von Beginn der Kultur an eingesetzt wurden. Die Hemmung der IL-12-Sekretion wurde in Gegenwart eines a-IL-10-Rezeptor-Antikörpers aufgehoben. Unter dem Einfluss von PDE4-Inhibitoren war die TH1-Programmierung durch M-DC8+ DC deutlich reduziert, was sowohl durch die Analyse der Zellüberstände mittels ELISA als auch auf Einzelzell-Ebene durch intrazelluläre Detektion von IFN-g und IL-4 nachgewiesen wurde. Diese Ergebnisse legen nahe, dass PDE4-Inhibitoren nicht nur für TH2-vermittelte Erkrankungen sondern auch für TH1-dominierte Indikationen wie Multiple Sklerose oder Morbus Crohn von Nutzen sein könnten. Trotz der starken Modulation des Zytokinprofils blieb die in vitro-Ausreifung M-DC8+ DC unbeeinflusst von PDE4-Inhibitoren. Untersucht wurde die Expression von CD83, CD80, CD86, MHC-Molekülen, CD54 und CD58 mittels FACS-Analyse. Entsprechend induzierten M-DC8+ DC auch in Anwesenheit von AWD12-281 die Proliferation allogener CD4+CD45RA+ T-Zellen. Im zweiten Teil der Arbeit wurde untersucht, wie sich die Blockade der cAMP-Synthese auf M-DC8+ DC auswirkt. Zwei Adenylatcyclase-Inhibitoren, 2,5-Dideoxyadenosine und SQ22536, hemmten die in vitro-Maturation von M-DC8+ DC deutlich. Die CD83-Expression wurde mit 8-Br-cAMP rekonstituiert. Messungen der intrazellulären cAMP-Konzentration in unbehandelten M-DC8+ DC zeigten initial niedrige cAMP-Spiegel, die innerhalb von 30 min anstiegen und nach 2 h wieder auf das Ausgangsniveau abfielen. Die LPS/IFN-g-induzierte Produktion von IL-12, TNF-a und IL-10 wurde durch AC-Inhibitoren deutlich vermindert. M-DC8+ DC erhalten nur nach einer transienten cAMP-Erhöhung die "Lizenz" IL-12 freizusetzen. Eine derartige Regulation der IL-12-Sekretion ist bisher nicht beschrieben. Eine Hemmung des cAMP-Effektormoleküls Proteinkinase A resultierte in der reduzierten Expression des DC-Maturationsmarkers CD83 und einer verringerten Zytokinproduktion. Dies unterstreicht die Bedeutung von cAMP für die Aktivierung M-DC8+ DC. Zusammenfassend gibt diese Arbeit am Beispiel nativer humaner DC Anhalt für ein neues Konzept der immunregulatorischen Funktion von cAMP. Hierbei ist cAMP wesentlich an der Ausreifung von M-DC8+ DC beteiligt, woraufhin diese große Mengen IL-12 und TNF-a sekretieren können. Dagegen wirkt eine langfristige cAMP-Erhöhung durch die Induktion von IL-10 anti-inflammatorisch.

<p>En riktad utdelning innebär att en eller flera aktieägare helt eller delvis avstår sin rätt till utdelning till förmån för en annan aktieägare. Beskattningen av utdelningar sker i allmänhet i enlighet med 42:12 Inkomstskattelagen (IL), som stadgar att den som har rätt till en utdelning när denna kan disponeras även skall beskattas för densamma. Paragrafen är tillämplig på riktade utdelningar och torde vid en första anblick innebära att det är aktieägaren som mottar den riktade utdelningen som är skattskyldig till utdelningsbeloppet. En av de grundläggande principerna inom aktiebolagsrätten som aktualiseras vid vinstutdelning i ett aktiebolag är likhetsprincipen, som innebär att alla aktier har samma rätt i bolaget. En riktad utdelning innebär att en eller flera aktieägare får en större utdelning än vad som betingas av dennes aktieinnehav. Således kan en riktad utdelning innebära ett avsteg från likhetsprincipen. Likhetsprincipen utgör ett skydd för aktieägarna och skall därför upprätthållas. Avsteg är dock möjliga men kräver samtliga aktieägares samtycke. Hur påverkar då likhetsprincipen och andra civilrättsliga regler beskattningen av en riktad utdelning? För att besvara denna fråga måste man först utreda vilket förhållande skatterätten har till civilrätten. Normalt sett följer skatterätten civilrätten, d v s rättshandlingar som accepteras inom civilrätten ligger även till grund för den skattemässiga bedömningen, vilket torde innebära att riktade utdelningar som genomförts på ett enligt civilrätten godtagbart sätt skall ligga till grund för beskattningen. Rättsläget är dock oklart och det är tänkbart att man skatterättsligt inte godtar transaktionen utan istället beskattar aktieägaren och därmed bortser från överlåtelsen. Detta synsätt skulle kunna motiveras av att den riktade utdelningen ses som en disposition av den aktieägare som avstår utdelning och att det därför är denna person och inte mottagaren som skall beskattas. Syftet med uppsatsen är att utreda vilka inkomstskatterättsliga konsekvenser en riktad utdelning ger upphov till, dels för den person som avstår utdelning, dels för den person som mottar den riktade utdelningen.</p>

Thesis (D. Min.)--Northern Baptist Theological Seminary, 2006. / Abstract. Includes bibliographical references (leaves 128-134).

Increased vascularization (angiogenesis) is a required adaptation for sustained tumor growth, and the primary mediator of de novo blood vessel formation is vascular endothelial growth factor (VEGF). The central transcriptional activator of VEGF is hypoxia inducible factor-1 (HIF-1), a heterodimeric transcription factor composed of an inducible HIF-1alpha subunit and a constitutively expressed HIF-1beta subunit. In addition to HIF-1, it has recently been reported that signal transducer and activator of transcription 3 (Stat3) is required for VEGF production and angiogenesis. Although it is known that Stat3 is an important mediator of many of the oncogenic signaling pathways that regulate HIF-1alpha, it was not known if Stat3 regulates HIF-1alpha. To answer this important question, the effect of blocking Stat3 signaling on both HIF-1alpha and VEGF expression was examined. Treatment of cells with IL-6, a potent activator of Stat3, resulted in HIF-1alpha and VEGF induction during normoxia. By blocking protein synthesis with cycloheximide, it was determined that IL-6 induction of HIF-1alpha resulted from increased translation. When Stat3 was silenced with siRNA, both basal level expression and IL-6 induction of HIF-1alpha and VEGF were significantly reduced. Furthermore, it is likely that Stat3 is required for HIF-1alpha induction by a variety of growth signals, as both HIF-1alpha and VEGF expression resulting from EGF and heregulin were abolished when Stat3 signaling was blocked. Because we had observed that Stat3 was required for induction of HIF-1alpha by growth signals, we wanted to determine if Stat3 was also required for HIF-1a induction by hypoxia. When Stat3 was silenced and cells exposed to hypoxia, HIF-1a expression was again abolished. Furthermore, the hypoxic induction of VEGF and MMP-2 was also prevented.

Dendritic cells (DCs) are a migratory group of bone-marrow-derived leukocytes specialized for uptake, transport, processing and presentation of antigens to T cells. Exposure of DCs to bacterial pathogens can induce DC maturation characterized by cytokine production, up-regulation of co-stimulatory molecules and an increased ability to activate T cells. DCs have the ability to restrict growth of L. pneumophila (Lp), an intracellular Gram-negative bacillus that causes a severe form of pneumonia known as Legionnaires' disease, in murine ER-derived organelles (121) but replicate in human DCs (145). Even in human cells, however, lysis of the DCs does not occur for at least 24 hours which may allow DCs time to participate in the transition from innate to adaptive immunity (145). The primary polyphenol in green tea extract is the catechin (-)-epigallocatechin-3-gallate (EGCG) which accounts for most of the numerous reported biological effects of green tea catechins, including anti-bacterial, anti-tumor, and neuroprotective effects. Primary murine bone marrow derived DCs from BALB/c mice were treated in vitro with Lp, or stimulated for comparison with Escherichia coli lipopolysaccharide (LPS). CD11c, considered an important marker of mouse DCs, and surface expression of co-stimulatory molecules CD40, CD80, CD86, as well as class I/ II MHC molecules was determined by flow cytometry. Treatment of the cells with EGCG inhibited the microbial antigen induced up-regulation of CD11c, CD40, CD80, CD86 and MHC I/ II molecules. EGCG also inhibited, in a dose dependent manner, induced production of the Th1 helper cell activating cytokine, IL-12, and the chemokines RANTES, MIP1a, and MCP-1. However, EGCG upregulated TNFa production. In addition, EGCG inhibited both Lp and LPS induced expression of both TLR2 and TLR4 as well as LPS-induced NF-kB activation; all of which are important mediators of DC maturation. The modulation of phenotype and function of DCs by EGCG has implications for host interaction with microbial pathogens like Lp, which involve TLR interaction.

Toll-like receptors (TLRs) expressed by cells of the immune system play a central role in the generation of immune responses against pathogens. Following TLR ligation, both pro-inflammatory and anti-inflammatory mediators are produced in order to elicit an immune response that controls the microbial infection while limiting tissue damage. Among these mediators, the proinflammatory cytokine IL-12 and the anti-inflammatory cytokine IL-10 are known to play major roles. Here, we show that in vitro or in vivo stimulation with flagellin, the TLR5 ligand, does not result in IL-10 production. Furthermore flagellin inhibits IL-10 production by other specific TLR ligands at the protein and mRNA levels while increasing IL-12p70 production. Several studies have linked the activation of extracellular signal regulated kinases (ERKs) with IL-10 induction by TLRs. Our findings that LPS-induced ERK activation is significantly decreased in flagellin-treated macrophages suggest that this pathway might play a role in the inhibition of IL-10 production by flagellin. Flagellin-mediated IL-10 inhibition was not observed in cells that do not express TLR5 supporting that this effect is TLR5-dependent.Flagellin used as an adjuvant is capable of priming antigen specific T cell responses in an in vivo model of tolerance using high dose peptide. Furthermore, DCs differentiated in tolerogenic conditions (tolerogenic-DCs) express higher levels of TLR5 mRNA than standard BM-DCs and respond more vigorously to flagellin stimulation. Antigen presentation by LPS-matured tolerogenic-DCs results in the differentiation of IL-10 producing T cells with a Tr1-like phenotype. On the contrary, antigen presentation by tolerogenic-DCs that have been stimulated with flagellin results in the differentiation of a typical Th1 responseThis study provides a new insight of the role of flagellin recognition by TLR5 in shaping the immune response elicited by flagellated microorganisms.

Η cAMP αποτελεί ένα σημαντικό δεύτερο μήνυμα που ρυθμίζει την ανοσολογική απόκριση. Η αύξηση της ενδοκυττάριας cAMP αυξάνει την παραγωγή της IL-10 από μονοκύτταρα. Σκοπός της μελέτης είναι η αποσαφήνιση της συμμετοχής της cAMP στην παραγωγή της IL-10 από Τ-λεμφοκύτταρα όπου τα δεδομένα είναι ακόμα ασαφή. Ανθρώπινα Τ-λεμφοκύτταρα περιφερικού αίματος διεγέρθηκαν με anti-CD3/anti-CD28, anti-CD3 ή Ionomycin/PMA παρουσία ή απουσία παραγόντων που αυξάνουν την ενδοκυττάρια cAMP (10-6 Μ Forskolin, 10-6 Μ PGE2, 5x10-6 Μ Rolipram και 10-6 Μ 8-Br-cAMP). Το πρωτεϊνικό προϊόν της IL-10 μετρήθηκε με ELISA ενώ η παραγωγή mRNA της IL-10 με Real Time PCR. Η ενεργότητα του υποκινητή της IL-10 ελέγχθηκε με διαμόλυνση των κυττάρων με πλασμίδια που φέρουν τον υποκινητή του γονιδίου (1327 bp) ή τμήματα αυτού (-1010, -500, -310, -235, -135 bp). Η δέσμευση των μεταγραφικών παραγόντων MEF-2 και CREB ελέγχτηκε σε πυρηνικά πρωτεϊνικά εκχυλίσματα με πειράματα EMSA, ενώ η ενεργότητα τους ελέγχθηκε με πειράματα διαμολύνσεως με πλασμίδια που ελέγχουν την ενεργότητα της λουσιφεράσης υπό τον έλεγχο των MEF-2 και CREB. Αύξηση της cAMP ελαττώνει την παραγωγή της IL-10 σε πρωτεϊνικό επίπεδο κατά 50-60% μετά από διέγερση με Ion/PMA, και κατά 80-90% με anti-CD3 ή με anti-CD3/anti-CD28. Η IL-10 παράγεται ακόμα και μετά από διέγερση μόνο με anti-CD3, εύρημα ειδικό για την IL-10, καθώς δεν παρατηρήθηκε αύξηση της παραγωγής άλλων κυτταροκινων (IL-2 & IL-4). Η ελάττωση της παραγωγής της IL-10 αντανακλάται και σε επίπεδο mRNA όπου οι αντίστοιχες μειώσεις είναι κατά 50% με όλους τους τρόπους διέγερσης. Η ενεργότητα του υποκινητή της IL-10 δεν επηρεάζεται από αλλαγές στα επίπεδα της cAMP όταν η διεγερση παρακάμπτει τον Τ κυτταρικό υποδοχέα. Ωστοσο, μειώνεται παρουσία αυξημένων συγκεντρώσεων cAMP όταν τα κύτταρα διεγείρονται μέσω του Τ κυτταρικού υποδοχέα. Το τμήμα του υποκινητή της IL-10 που επηρεάζεται από την ανασταλτική δραση της cAMP (50 % αναστολή) βρίσκεται στις πρώτες 500 bp πριν το TATA box, και περιέχει σημεία πρόσδεσης των μεταγραφικών παραγόντων MEF-2 και CREB, όπως ελέγχθηκε με το πρόγραμμα Consite. Η δέσμευση του MEF-2 σε πυρηνικά εκχυλίσματα διεγερμένων Τ-λεμφοκυττάρων μειώνεται κατά 70% παρουσία αυξημένης cAMP ενώ η ενεργότητα του δεν επηρεάζεται σημαντικά. Αντίθετα, η αύξηση της cAMP αυξάνει τόσο τη δέσμευση (x 2,5) όσο και την ενεργότητα του CREB (x 2). Η δράση της cAMP στην παραγωγή της IL-10 είναι ειδική για τα Τ-λεμφοκύτταρα και εξαρτάται από τον τρόπο διέγερσής τους. Η ρύθμισή της γίνεται τόσο σε μεταγραφικό όσο και σε μετά-μεταγραφικό επίπεδο. Η αύξηση της cAMP μπορεί να επηρεάσει την παραγωγή IL-10 από τα Τ-λεμφοκύτταρα παρεμβαίνοντας στην δέσμευση και την ενεργότητα των παραγόντων μεταγραφής MEF-2 και CREB. Ο τρόπος της αλληλεπίδρασης/συνεργασίας των MEF-2 και CREB παραμένει υπό διερεύνηση. / cAMP is a second messenger playing a crucial role in the signal transduction which controls the immune response, while IL-10 is considered to be an important regulator of this response. Elevation of intracellular concentration of cAMP has been shown to increase IL-10 production by monocytes. The aim of this study was the elucidation of the role of cAMP in IL-10 production by normal T lymphocytes, a mechanism that remains unclear. Fresh Human Τ-lymphocytes derived from PBMC of healthy donors where stimulated with anti-CD3/anti-CD28 or Ionomycin/PMA, in the presence or absence of cAMP elevating agents (10-6 Μ Forskolin, 10-6 Μ PGE2, 5x10-6 Μ Rolipram and 10-6 Μ 8-Br-cAMP). The protein product of IL-10 was measured by ELISA, the production of IL-10 mRNA by Real Time PCR and IL-10 mRNA stability was determined by the use of Actinomycin D (10 μM). The activity of IL-10 promoter was measured by luciferase reporter assay, after transfection of cells with plasmids carrying the wild type promoter (1037bp) or promoter fragments (constructs of -1010, -500, -310, -235, -135bp). PKA role was examined either by cotransfection experiments with a plasmid carrying a constitutively active mutant of the catalytic subunit of PKA-α isoform, or by the use of a specific PKA inhibitor Rp-8- Br-cAMP (10-50 μM). The presence of binding sites of transcription factors in the first 500bp of the IL-10 promoter, was validated using the web-based program CONSITE. Binding of the transcription factors MEF2 and CREB was investigated in nuclear extracts of stimulated human T cells with EMSA experiments. The activity of MEF2 and CREB was investigated independently with transfection experiments using plasmids containing the lusiferase reporter under the control of the transcription factors. Intracellular cAMP elevation, inhibits IL-10 protein production by 50-60%, when T cells are stimulated with Ionomycin/PMA, and by 80-90% after stimulation with anti-CD3 or anti-CD3/anti-CD28, while PKA blocking by Rp-8- Br-cAMP reversed cAMP mediated inhibition.. IL-10 steady state mRNA levels follow the same pattern of inhibition only after anti-CD3/anti-CD28 stimulation. cAMP elevation decreases IL-10 mRNA stability after I/PMA stimulation, whereas in the anti-CD3/anti-CD28 stimulated cells, the mechanism of inhibition is mainly transcriptional. IL-10 promoter activity is reduced up to 60% when cells are stimulated with anti CD3/anti CD28 in the presence of cAMP elevating agents, but is not affected after stimulation with Ionomycin/PMA or cotransfection of the cells with constitutively active PKA mutant. Transfection assays with the different IL-10 promoter fragments revealed that the most responsible part of IL-10 promoter to cAMP mediated inhibition, is the first 500 bp after the TATA box. This part contains binding sites for the transcription factors MEF-2 and CREB, as validated by the web-based program Consite. Increased intracellular cAMP reduces the binding of MEF2 to nuclear extracts of stimulated T cells by 70 %, however its activity is not affected significantly. On the contrary, both the binding and the activity of CREB are increased in the presence of elevated cAMP. cAMP mediated inhibition of IL-10 production is PKA mediated and specific for T lymphocytes, depending on the nature/strength of stimulation. cAMP-dependent regulation of IL-10 production is controlled by transcriptional and/or post-transcriptional mechanisms depending on the nature of stimulus. Transcriptional mechanisms involve the transcription factors MEF2 and CREB, however the exact mechanisms of action of these factors deserves further elucidation. Cell and stimulus specific mechanism of regulation of IL-10 production is necessary for its immunoregulatory function.

Endoplasmic reticulum (ER) stress plays an important role in the pathogenesis of obesity-related inflammation and insulin resistance in adipose tissue. However, the mechanisms responsible for induction of ER stress are presently unclear. Proper ER redox state is crucial for oxidative protein folding and secretion and impaired protein folding in ER leads to induction of unfolded protein response and ER stress. However, while ER redox state is more oxidizing compared to the rest of the cell, its regulation is poorly understood. In order to determine the effects of ER redox state on development of ER stress and insulin resistance, several fluorescence-based sensors have been developed. However, these sensors have yielded results that are inconsistent with each other and with earlier non-fluorescence-based studies. In this study we attempted to develop and characterize a sensitive tool to study the ER redox state in adipocytes in real-time by targeting a new generation of redox-sensitive green fluorescent protein (roGFP) to ER. The roGFP1-iL sensor targeted to the ER is termed ‘eroGFP1-iL’ by convention. The ER-targeting eroGFP1-iL construct contains the signal peptide from adiponectin and the ER retention motif KDEL and has a midpoint reduction potential of -229 mV in vitro in oxidized and reduced lipoic acid. Despite having a midpoint reduction potential that is 50 mV higher than the previously determined midpoint reduction potential of the ER, eroGFP1-iL was found capable of detecting both oxidizing and reducing changes in the ER. In an attempt to determine the mechanisms by which roGFP1-iL detects oxidizing changes, we found that, first, glutathione mediated the formation of disulfide-bonded roGFP1-iL dimers with an intermediate excitation fluorescence spectrum resembling a mixture of oxidized and reduced monomers. Second, glutathione facilitated dimerization of roGFP1-iL, which in effect shifted the equilibrium from oxidized monomers to dimers, thereby increasing the molecule’s reduction potential compared with a dithiol redox buffer like lipoic acid. From this study, we concluded that the glutathione redox couple in ER significantly raised the reduction potential of roGFP1-iL in vivo by facilitating its dimerization while preserving its ratiometric nature, which makes it suitable for monitoring oxidizing and reducing changes in ER with high reliability in real-time. The ability of roGFP1-iL to detect both oxidizing and reducing changes in ER and its dynamic response in glutathione redox buffer between approximately -190 and -130 mV in vitro suggest a range of ER redox potential consistent with those determined by earlier approaches that did not involve fluorescent sensors. Our primary aim in developing eroGFP1-iL as a redox-sensing tool was to be able to assess whether redox changes represent an early initiator of ER stress in obesity-induced reduction in high molecular weight (HMW) adiponectin in circulation. Hypoxia is a known mediator of redox changes. We found that oligomerization of HMW adiponectin was impaired in the hypoxic conditions observed in differentiated fat cells. The redox-active antioxidant ascorbate was found capable of reversing hypoxia-induced ER stress. Lastly, we demonstrated that changes in ER redox condition is associated with ER stress response and is implicated in the mechanism of action of the insulin-sensitizing agent troglitazone and desensitizing agent palmitate. Using the redox sensing property of eroGFP1-iL, palmitate was found to be an effective modulator of redox changes in the ER and troglitazone was found to cause oxidizing changes in the ER. The action of palmitate in causing aberrant ER redox conditions was associated with aberrant HMW adiponectin multimerization. Palmitate-induced ER stress was ameliorated by troglitazone. Taken together, the data suggest a potential role of ER redox changes in ER stress and impaired protein folding in adipocytes.

Uppsatsens syfte är att, med fokus på tolkningen och tillämpningen, utreda näringsidkarens utrymmet att få avdragsrätt för FoU-bidrag lämnade till statliga universitet och högskolor. Vidare ska det rådande rättsläget problematiseras samt en utredning göras huruvida denna avdragsrätt bör särregleras i en egen lagparagraf.   Avdragsregeln för FoU-utgifter stadgas i 16 kap. 9 § IL. För att avdragsrätt ska föreligga krävs att: kostnaden kan kategoriseras som en FoU-utgift, att bidraget villkoras till att enbart avse FoU-verksamheten, att någon form av motprestation erhålls, samt att ett samband föreligger mellan FoU-verksamheten och bidragsgivarens näringsverksamhet. Tidigare var regeln i 16 kap. 9 § IL förenad med en forskningsförordning, vilken medgav en ovillkorad avdragsrätt för FoU-bidrag till universitet och högskolor. Förordningen upphävdes vid skattereformen 1991. Lagstiftarens avsikt var dock att förordningens funktioner: att förenkla förfarandet, att undvika tvister med Skatteverket, samt att öka förutsebarheten för den skattskyldige fortsatt skulle tillämpas genom en generösare praxis.   Avdragsrätt för FoU-bidrag till universitet och högskolor har prövats i tre kammarrättsmål. I samtliga mål har avdragsrätt nekats då sambandskravet ansetts bristande. Då Regeringsrätten nekat prövningstillstånd i samtliga mål kan rättsläget tolkas som att i stort sett ett avdragsförbud råder för lämnande av FoU-bidrag till universitet och högskolor, för grundforskning inom t.ex. ekonomi. Kritik kan riktats mot att Sverige nu är tillbaka i det restriktiva rättsläge som förelåg innan särregleringen av FoU-avdragsregeln gjordes 1970. Därför är det nu hög tid att FoU-avdragsregeln ses över och korrigeras. Den specifika avdragsrätten för FoU-bidrag till universitet och högskolor bör även särregleras i en egen lagparagraf för att därigenom lätta upp det nu rådande restriktiva rättsläget.