Avdragsrätt för bolag regleras främst i 16 kap. 1 § inkomstskattelagen. I denna paragraf stadgas det att utgifter för att förvärva och bibehålla inkomster ska dras av som kostnad. Det finns dock regler som inskränker denna avdragsrätt även fast utgifterna uppfyller kravet på att vara kommersiellt motiverade. Dessa specialregler återfinns i 9 kap. 2 § inkomstskattelagen och stadgar bland annat förbudet mot avdrag för gåvor. Förhållandet mellan dessa två paragrafer har blivit aktuellt vid avgöranden rörande sponsorersättningar gjorda mellan företag och organisationer. År 2014 nekades bolaget Saltå Kvarn AB avdragsrätt för kostnader hänförliga till klimatkompenserande åtgärder. Klimatkompensera innebär att finansiera en åtgärd utanför den egna organisationen vilken leder till någon form av utsläppsreduktion. Högsta förvaltningsdomstolen likställde detta förfarande med sponsring och fann till följd av det att inte medge avdrag för kostnaderna i verksamheten. Detta är det enda mål Högsta förvaltningsdomstolen har avgjort beträffande klimatkompensationer.   Under 2016 behandlades två fall rörande klimatkompensationer av Förvaltningsrätten i Stockholm och i Luleå. Både Arla Foods AB och Max Hamburgerrestauranger AB nekades avdragsrätt precis som Saltå Kvarn AB. Omständigheterna för de bägge förstnämnda bolagen varierade dock mot de omständigheter som återfinns angående Saltå Kvarn AB. Detta togs det till synes ingen hänsyn till av förvaltningsrätterna och prejudikatet rörande Saltå Kvarn AB verkar ha fått ett allt för stort rättskällevärde. Syftet med denna uppsats är därför att analysera vilket rättskällevärde Saltå Kvarn-domen har och om det således innebär att klimatkompensationer som bolag gör aldrig föranleder avdragsrätt.   Slutsatsen är att det beror på ett bolags förutsättningar och vilka sakomständigheter som är aktuella i varje enskild fall. Det är således inte motiverat att påstå att klimatkompensationsåtgärder aldrig föranleder avdragsrätt.

The global prevalence of chronic kidney disease (CKD) has risen at an accelerating rate, increasing the global healthcare burden for long-term and chronic care costs. Multiple risk factors including hypertension, diabetes, and dyslipidemia synergistically induce the progression of CKD. Chief among these factors are dyslipidemia and obesity; increased free fatty acid uptake due to excess consumption of lipid-rich diets has been shown to promote intra-renal lipid accumulation in several in vivo models and in patients in various stages of CKD. Furthermore, patients with renal disease are also at a substantially higher risk for atherosclerotic cardiovascular disease (CVD). In the general population, as well as in patients with renal disease, circulating low-density lipoprotein cholesterol (LDLc) is a well-established driver of atherosclerotic lesion development and CVD progression. In 2003, the proprotein convertase subtilisin/kexin type-9 (PCSK9) was identified as the third locus of familial hypercholesterolemia and was further characterized for its ability to enhance the degradation of the low-density lipoprotein receptor (LDLR). Since this seminal discovery, the development of monoclonal antibodies targeted against PCSK9 demonstrated a significant reduction in LDLc and subsequent CVD risk, establishing the remarkable ‘bench to bedside’ transition. However, the inherent role of PCSK9 in regulating lipid homeostasis remained unknown in different pathological conditions. In the first chapter of my thesis, I demonstrate that PCSK9 regulates the LDLR as a feedback mechanism to protect against non-alcoholic steatohepatitis (NASH) progression induced by a high-fat diet (HFD) challenge. Since its seminal discovery, PCSK9 was also characterized to modulate a wide variety of receptors known to play a crucial role in lipid metabolism including the cluster of differentiation 36 (CD36), the very low-density lipoprotein receptor (VLDLR), and the apolipoprotein E receptor 2 (ApoER2). Previously, we have demonstrated that the absence of PCSK9 promotes diet-induced non-alcoholic steatohepatitis and liver injury through increased surface expression of CD36. Given that these same receptors are well-expressed on renal epithelia, the second chapter of my thesis demonstrates that PCSK9 is also able to modulate renal lipid metabolism by attenuating tubular lipid accumulation and subsequent renal injury. Furthermore, when PCSK9 was first characterized by Seidah and colleagues in 2003, in situ hybridization of murine PCSK9 demonstrated that it was primarily expressed in the liver, but also well-expressed in the kidney cortex, cerebellum, and small intestines. Despite its expression in a wide range of tissues, the secretion of PCSK9 was exclusive to the liver, thus, questioning what the intracellular role of PCSK9 may be. Hence, my last chapter of my masters studies lies in establishing the role of intracellular PCSK9 expression in a cellular process known as endoplasmic reticulum (ER) stress in the kidney. ER stress is a phenomena which primarily occurs due to increased accumulation of misfolded polypeptides, and has been implicated in numerous metabolic diseases including hepatic steatosis, CKD, and neurodegenerative pathologies. Previously, we have demonstrated that overexpressing wild-type and variants of PCSK9 in a Pcsk9-/- mouse does not induce the activation of the unfolded protein response (UPR) and attenuates hepatic ER stress. Using a well-established CKD model, I show that Pcsk9-/- mice exhibit increased renal ER stress and injury relative to wild-type controls. Overall, my findings demonstrate for the first time that both extracellular and intracellular PCSK9 has the ability to modulate renal injury using two distinct mechanism to protect against CKD progression. / Thesis / Master of Health Sciences (MSc)

Abstract : Pro-inflammatory cytokines play a key role in pathogenesis of obesity and non-alcoholic fatty liver disease (NAFLD). IL-15 is a pro-inflammatory cytokine, which signals through a receptor complex composed of the IL-15 receptor (IL-15R) alpha chain, the IL-2/IL-15R beta chain and the common gamma chain. The functions of IL-15 have been extensively described in immune cells but less is known about its functions in others tissues such as the liver. The aim of this thesis is to investigate the role of IL-15 in fatty liver disease. C57BL/6 wildtype (WT) and IL-15 knockout (Il15[superscript -/-]) mice were maintained on high fat diet (HFD) or normal control diet (NCD). After 16 weeks, body weight, liver mass, fat accumulation in the liver, serum lipid levels and gene expression in the liver were evaluated. Intrahepatic lymphocytes (IHL) were also analysed. Primary hepatocytes were stimulated with IL-15 and chemokines gene expression was studied. IHLs were examined in WT, Il15[superscript -/-] and Il15ra[superscript -/-], as well as in macrophage- and hepatocyte-specific Il15ra[superscript -/-] mice. We found that IL-15 deficiency prevents weight gain and accumulation of lipids in the liver. Circulating levels of cholesterol and non-esterified fatty acids were elevated in WT mice but not in Il15[superscript -/-] mice. Hepatic expression of chemokines such as Ccl2, Ccl5 and Cxcl10 was increased in WT mice under HFD, but not in Il15[superscript -/-] mice. The livers of Il15[superscript -/-] and Il15ra[superscript -/-] mice also showed decreased expression of Tnfa and iNOS, and macrophage markers Cd68 and F4/80. Accordingly, stimulation of primary hepatocytes with IL-15 induced chemokine gene expression in WT but not in Il15ra[superscript -/-] hepatocytes. Furthermore, hepatocyte-specific ablation of IL-15Rαreduced infiltration of NK and NKT cells in the liver, suggesting that IL15Rα expression in the hepatocytes is needed for the recruitment and/or maintenance of the NK cell population in the liver. In conclusion, IL-15 promotes fat accumulation in the liver, and this is associated with increased inflammatory response in the liver. Increased availability of IL-15 in obesity may stimulate hepatocytes to secrete chemokines that promote hepatic inflammation resulting in fatty liver disease. IL-15Rα expression in hepatocytes appears to play a role in the maintenance of NK, NKT and iNKT cells. // Résumé : Les cytokines pro-inflammatoires jouent un rôle important dans la pathogenèse de l’obésité et la stéatose hépatique. L'IL-15 est une cytokine pro-inflammatoire qui est trans-présentée par l'IL-15Rα aux chaines IL-2/IL-15Rβ et γc. La fonction de l'IL-15 a été largement décrite dans les cellules immunitaires, mais ses fonctions dans d'autres tissus sont moins connues. Le but de ce mémoire est d'élucider le rôle de l'IL-15 dans la stéatose hépatique. Les souris C57BL/6 de type sauvage (WT) et Il15[indice supérieur -/-] ont été soumises à un régimehyperlipidique (HFD) ou à un régime normal. Après 16 semaines, le poids corporel, lamasse hépatique, l'accumulation de lipides dans le foie, les taux de lipides sériques et l'expression des différents gènes reliés à l’inflammation et au métabolisme dans le foie ont été évalués. Les lymphocytes intra-hépatiques (IHL) ont été également étudiés. Des hépatocytes primaires ont été stimulés avec IL-15, et l'expression génique de chimiokines a été déterminée. Les populations de IHLs ont été également caractérisées chez les souris WT, Il15[indice supérieur -/-] et Il15ra[indice supérieur -/-], ainsi que chez des souris dont la déficience dans l’expression d’IL-15Rα est ciblée aux macrophages ou aux hépatocytes. Nos résultats montrent que la déficience en IL-15 empêche l'accumulation de lipides dans le foie. Les taux de cholestérol et d’acides gras non estérifiés dans le sang étaient élevés chez les souris WT, mais pas chez les souris Il15[indice supérieur -/-]. L'expression hépatique des chimiokines Ccl2, Ccl5, Cxcl10 et des marqueurs de macrophages était augmentée chez les souris WT sous HFD, mais pas chez les souris Il15[indice supérieur -/-]. La stimulation des hépatocytes primaires avec l'IL-15 induit l'expression des gènes des chimiokines chez les hépatocytes WT, mais pas chez les Il15ra[indice supérieur -/-]. En outre, nous avons trouvé une infiltration réduite des cellules NK et NKT dans le foie des souris déficientes en Il15ra[indice supérieur -/-] dans les hépatocytes, ce qui suggère que l'expression d’IL15Rα chez les hépatocytes est nécessaire aurecrutement des cellules NK, NKT et / ou à leur maintien. En conclusion, nous proposons que l’IL-15 favorise l'accumulation de lipides dans le foie, et que ceci est associée à une réponse inflammatoire accrue. La disponibilité accrue de l'IL-15 dans l'obésité pourrait stimuler les hépatocytes à secréter des chimiokines ce qui favorise l'inflammation hépatique et conduirait à la stéatose hépatique. L’expression de l'IL-15Rα dans les hépatocytes semble jouer un rôle principal dans l’infiltration des cellules NK, NKT et iNKT dans le foie.

Publikationen die in letzter Zeit veröffentlicht wurden zeigten den G Protein-gekoppelte Rezeptor 30 (Gpr30) als neuer potenzieller Östrogen Rezeptor. Dieser Befund wird kontrovers diskutiert, zudem wurde die physiologische Funktion von Gpr30 bisher noch nicht vollständig geklärt. Ziel der vorliegenden Arbeit war die Erforschung der Rolle von Gpr30 in vivo. In einer primären und sekundären Untersuchung wurde eine phänotypische Charakterisierung einer Gpr30-defizienten Mauslinie vorgenommen. Diese Mauslinie wurde generiert, indem eine beta-Galactosidase-Neomycin Vektorkassette in den open reading frame des Gpr30 Gens eingesetzt wurde. Im Rahmen der primären Untersuchung zeigte die immunologische Analyse eine Reduzierung der T-Zellen sowohl bei den männlichen als auch bei den weiblichen mutanten Mäusen. In einer Thymus-Genexpressionanalyse konnten einige Gene identifiziert werden, die möglicherweise in der Regulation der Anzahl an T-Zellen involviert waren. Auf der Grundlage dieser Ergebnisse wurde eine Erhöhung der Kalzium-vermittelten T-Zellen Apoptose hypothetisiert. Gegenstand der sekundären Untersuchung war die Bestimmung eines möglichen metabolischen und kardiovaskulären Phänotyps, da Gpr30 überwiegend in den Blutgefäßen verschiedener Organe, sowie in der Pankreas und im Magen exprimiert ist. Zu diesem Zweck wurden die Mäuse einer Hochfettdiät unterzogen und es wurden metabolische sowie hemodynamische Tests durchgeführt. Um den Phänotyp dieser ersten Mauslinie zu bestätigen, wurde eine zweite Mauslinie ohne Selektionsmarker generiert. Insgesamt tragen die Ergebnisse der vorliegenden Studie zu einem besseren Verständnis der Funktion von Gpr30 in vivo bei. Eine Rolle des Rezeptors bezüglich der Regulation des Körpergewichts konnte widerlegt werden, während ein Einfluss auf den Lipid- und Muskelstoffwechsel angenommen werden kann. Zudem wurde gefunden, dass Gpr30 für einige Östrogen-regulierende, physiologische Prozesse nicht erforderlich ist. / Recent studies identified the G protein-coupled receptor 30 (Gpr30) as a potential new estrogen receptor. However, these findings remain still controversial and the physiological role of Gpr30 has not been clarified yet. In order to decipher the role of Gpr30 in vivo, we investigated the phenotype of a Gpr30 mutant mouse line, generated by the insertion of a beta-galactosidase-neomycin cassette into the Gpr30 open reading frame, in a primary and a secondary screen. The primary screen revealed a decrease of T cell levels in both male and female mutants. Thymus gene expression analysis allowed to detect some of the genes potentially involved in regulating T cell levels in these mice. On this basis a hypothesis of an increase in T cell calcium-mediated apoptosis was formulated. The secondary screen aimed at unraveling a potential metabolic and cardiovascular phenotype, being Gpr30 mainly expressed in the vasculature of several organs, as well as in the pancreas and in the chief gastric cells of the stomach. Therefore, mice were challenged with a defined high fat diet, and metabolic and hemodynamic tests were performed. To confirm the phenotype achieved in this first mouse line, a second one, devoid of any selection marker, was analyzed. Altogether the results achieved may contribute to a better understanding of Gpr30 function in vivo, disproving a role of Gpr30 in body weight regulation, suggesting a role in lipid and muscular metabolism, and providing evidence that Gpr30 may not be required for several estrogen-regulated physiological processes.

Submitted by Timbo Noeme (noeme.timbo@metodista.br) on 2016-08-05T19:36:41Z No. of bitstreams: 1 Valeria Gouveia de Macedo.pdf: 1392529 bytes, checksum: fa08615233189b814f709fa5d264d094 (MD5) / Made available in DSpace on 2016-08-05T19:36:41Z (GMT). No. of bitstreams: 1 Valeria Gouveia de Macedo.pdf: 1392529 bytes, checksum: fa08615233189b814f709fa5d264d094 (MD5) Previous issue date: 2016-03-07 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / To achieve the proposed objectives, ie up and describe sociocultural indicators of a sample of adolescents in compliance with socio-educational measures, and describe psychological characteristics and personality of juvenile offenders, the study surveyed 47 adolescents in compliance with socio-educational measures. There were two stages of work: first, the 47 teens participated in a semistructured interview; in the second, ten of these adolescents were selected and submitted to a projective tool to research aspects of personality: the "Drawing the Human Figure" of Machower, adapted by Van Kolck (1956; 1984). The theoretical discussion of the results was based on a post-Freudian psychoanalytic approach to understanding both adolescence as a phase of human development as the antisocial behavior. The study results confirmed the arising theory of psychological literature that addresses common patterns during adolescence, a phase in which there is a complex of individual factors of biological maturity associated with social / cultural environment and, in turn, establish relations with the psychological or mental bodies of the subject along with the specific characteristics of each individual. In search of understanding of these common sample of adolescent offenders used in this study patterns, psychosocial, cultural and demographic data were collected; psychosocial aspects and psychodynamic aspects and personality characteristics. In conclusion, the study highlighted the adolescent problematic in conflict with the law, associated with social, mental health, and the psychic development, signaling the need for focused Psychoprophylactic actions for child population, young family groups and the community representing its surroundings / Para atingir os objetivos propostos, ou seja, levantar e descrever indicadores socioculturais de uma amostra de adolescentes em cumprimento de medida socioeducativa, e descrever características psicológicas e de personalidade dos adolescentes infratores, num estudo que pesquisou adolescentes em cumprimento de medida socioeducativa. O trabalho foi realizado em duas as etapas: na primeira, os 47 adolescentes participaram de uma entrevista semidirigida; na segunda, dez desses adolescentes foram selecionados e submetidos a um instrumento projetivo para investigação de aspectos da personalidade: o “desenho da Figura Humana” de Machower, adaptado por Van Kolck (1956; 1984). A discussão teórica dos resultados baseou-se numa abordagem psicanalítica pós-freudiana para a compreensão da adolescência tanto como fase do desenvolvimento humano como dos comportamentos antissociais. Os resultados do estudo corroboraram a teoria advinda da literatura psicológica que aborda padrões comuns no período da adolescência, fase em que ocorre um complexo de fatores individuais da maturidade biológica associados ao meio social/cultural e que, por sua vez, estabelecem relações com as instâncias psicológicas ou psíquicas do sujeito junto com as características específicas de cada indivíduo. Na busca da compreensão desses padrões comuns da amostra dos adolescentes infratores utilizados no presente estudo, foram levantados dados do perfil psicossocial, cultural e demográfico; dos aspectos psicossociais e aspectos psicodinâmicos e de características de personalidade. A título de conclusão, o estudo destacou a problemática do adolescente em conflito com a lei, associada às questões sociais, de saúde mental, além do desenvolvimento psíquico, sinalizando a necessidade de ações psicoprofiláticas voltadas para população infantil, jovem, agrupamentos familiares e para a comunidade que representa seu entorno.

Ce travail de thèse s’est attaché à comprendre le lien étroit entre les dérégulations métaboliques et les dérégulations du système immunitaire, dans le cadre du modèle de diabète auto-immun de la souris NOD. Nous avons constaté que les bezafibrates protègent les souris NOD du diabète. Nous avons mis en évidence que ceci était lié à une diminution de l’infiltration des ilots beta du pancréas par les lymphocytes et cellules présentatrice d’antigen (CPA). La diminution d’IL-6 dans le sérum des souris traitées suggère une diminution générale de l’inflammation. Aussi, nous avons évalué l’implication du traitement en dehors du système immunitaire, en l’occurrence sur le stress cellulaire et la survie des cellules beta des ilots de Langherans, en utilisant une méthode de streptozotocine à faible dose, et nous avons observé une protection des souris traitées par les bezafibrates. Dans une deuxième partie de l’étude, nous avons observé qu’il existait au niveau du système immunitaire inné une surexpression des Toll-like récepteurs (TLR) 1, 2 et 6 dans les souris NOD comparées aux souris contrôles C57BL/6, ceci au niveau transcriptionnel ainsi qu’au niveau traductionnel. Nous avons ensuite démontré que cette surexpression avait une légitimité fonctionnelle. En effet, les CPA sécrètent plus d’Interleukine 6 (IL-6), et les cellules B, plus d’Immunoglobuline M (IgM). Nous avons poursuivi notre étude en modulant le contenu sérique en lipides dans nos souris NOD, en utilisant un régime gras pour augmenter la lipidémie et des bezafibrates hypolipidémiantes. Nous n’avons pas observé de modulation majeure de l’expression de TLR2 et TLR6, mais il est à noter que les CPA issues des souris soumises au régime gras sont plus susceptible à la réponse au ligand synthétique FSL-1 de TLR 2/6, qui sécrètent alors plus d’IL-6 que les NOD contrôles ou traitées aux bezafibrates. Nous avons pu ainsi souligner l’importance des liens entre le métabolisme et le système immunitaire, dans l’apparition de la maladie auto-immune que constitue le diabète de type 1. / In this thesis we sought to understand the link between metabolic deregulation and immune deregulation in the context of the NOD mouse autoimmune model. We observed that bezafibrates protect NOD mice from type 1 diabetes (T1D). We showed that pancreas beta islet infiltration by lymphocytes and APCs was diminished. IL-6 decrease in bezafibrate treated mice serum suggested a general dampening down of inflammation. Besides we evaluated the effect of bezafibrate out of the immune system by using a low-dose streptozotocin method and we observed that bezafibrate mice treated were protected. In a second part of this study we observed an overexpression of Toll-like receptors (TLR) 1, 2, 6 in NOD mice compared to C57BL/6 controls. This was noticeable at the transcription and translation level. We showed that this overexpression had a functional role. Indeed APCs from NODs secreted more IL-6, and B cells secreted more IgM when stimulated with corresponding ligands. We then modified the lipid content of NOD mice by using bezafibrates to decrease lipidemia, and a high fat diet (HFD) to increase lipidemia. No modulation of TLR2 and TLR6 expression was observed. However, APCs from HFD mice were more susceptible to TLR2/6 ligand FSL-1 stimulation by secreting more IL-6 than control or bezafibrate treated NODs. We here highlight the important links existing between metabolism immunity in the autoimmune T1D onset

O ψευδάργυρος -Zn ελέγχει τον μεταβολισμό των λιπιδίων και γλυκόζης μέσω Ζn-μεταγραφικών παραγόντων. Δίαιτες υψηλών λιπαρών οδηγούν στην ενδοκυτταρική συσσώρευση ελευθέρων ριζών, μειώνουν την μεταγραφική έκφραση των εκκαθαριστών τους και την ενεργότητα αντιοξειδωτικών ενζύμων και οδηγούν σε μεταβολικό σύνδρομο. Οι πρωτεϊνες του θερμικού shock (Heat shock proteins-HSP) παίζουν σημαντικό ρόλο στην αντίσταση στο κυτταρικό stress ως προσαρμογή ,μετά από έκθεση, σε διάφορα ερεθίσματα. ΣΚΟΠΟΣ : Μελέτη της επίδρασης του διατροφικού Ζn και των Hsp70,στην μεταβονομική των λιπιδίων αίματος και ήπατος ποντικών ΥΛΙΚΟ-ΜΕΘΟΔΟΙ :Ενήλικα αρσενικά ποντίκια: 1. Wild type (Wt) Hybrid (F1/F1) C57Bl/6 x CBA και 2. Transgenic (Tg) human HSP70 overexpressing mice, από ηλικίας ενός μηνός εντάχθηκαν στις παρακάτω διατροφές ,επί 10 εβδομάδες. Διατροφή Αριθμός Wt Αριθμός Tg Chow Diet (30 Zn) 6 10 High Fat Diet (3 Zn) 13 12 High Fat Diet (30 Zn) 9 8 High Fat Diet (300 Zn) 12 12 Σύνθεση των τριών διαιτών υψηλών λιπαρών -HFD: 3mg, 30mg, 300mg Zn /kg τροφής (mucedoola s.r.l Ιtaly-55% Cal από λιπαρά στοιχεία), Chow : δίαιτα ελέγχου Βιοχημικές αναλύσεις: Cholesterol ,Triglycerides ,HDL-cholesterol, Glucose ,Insulin Μετρήσεις μετάλλων και αντιοξειδωτικών παραγόντων: SOD (ερυθρά αιμοσφαίρια ) TAC (ορός αίματος) Zn , Cu (ερυθρά αιμοσφαίρια και ιστός ήπατος) Μεταβονομική ανάλυση και αξιολόγηση λιπιδίων :Εκχύλιση ορού αίματος και ηπατικού ιστού για λήψη Φάσματος 1H-NMR ΣΥΜΠΕΡΑΣΜΑΤΑ 1. Η HF δίαιτα αύξησε σημαντικά ,το τελικό βάρος και τον ρυθμό αύξησης βάρους ,τη χοληστερόλη -CL και την λιποπρωτεϊνη υψηλής πυκνότητας-ΗDL ,την ινσουλίνη –Ins, στα WT & Tg και μείωσε την ολική αντιοξειδωτική ικανότητα-TAC στο πλάσμα και την δραστηριότητα της σουπεροξείδιο-δισμουτάσης-SOD στα ερυθροκύταρα των WΤ και Tg 2. Ο επαρκής διατροφικός Zn (30mg/kgτροφής) φαίνεται να αποτελεί κρίσιμο παράγοντα διαμόρφωσης προστατευτικού ηπατολιπιδαιμικού προφίλ, ποντικών σε υπερλιπιδική δίαιτα. Η αύξηση ή μείωση του Zn σε HFDς φαίνεται να μειώνει την TAC του πλάσματος σε WΤ και Tg ενώ η δραστικότητα της SOD φαίνεται ανάλογη των επιπέδων του Zn Η ανεπάρκεια ή περίσσεια Zn αυξάνει τα αθηρογόνα SFA και μειώνει τα αντι-αθηρογόνα λιπίδια, PC, DU, LA DIAL ,UFA στις HDL, nonHDL και το ήπαρ, στα WΤHFD και στα ΤgHFD 3. Οι HSP70 : Τα διαγονιδιακά ζώα που φέρουν το γονίδιο hHsp70, φαίνεται ότι είτε σε έλλειψη είτε σε περίσσεια Ζn, που συνήθως συνοδεύoνται από μεταβολικό σύνδρομο, κατορθώνουν να διατηρούν καλλίτερους δείκτες λιπιδικού προφίλ σε σχέση με τα WT ζώα. Τα Τg εμφάνισαν σημαντικά χαμηλότερη CL ,TG , HDL σε σύγκριση με τα WT ενώ η HSP70 αύξησε σημαντικά την ενεργότητα της ολικής SOD στα ερυθρά αιμοσφαίρια. Η HSP70 μείωσε τα αθηρογόνα SFA και αύξησε τα αντιαθηρογόνα λιπίδια DIAL, DU, LA, UFA, SM στις HDL, nonHDL , και στο ήπαρ ποντικών που εκτέθηκαν σε HFD και σε όλες τις συγκεντρώσεις Zn. / Zinc –Zn controls lipid and glucose metabolism via Zn-transcription factors. High fat diets –HFDs lead to intracellular free radicals accumulation, decrease the transcriptional expression of their scavengers and anti-oxidative enzymes’ activity leading finally to metabolic syndrome. Heat shock proteins-HSPs play a significant role in cellular resistance response , as an adaptation mechanism, after exposure to various stimuli. SCOPE: To study the effects of nutritional Zn and HSP70s on the metabonomics of serum and liver lipids in mice MATERIALS-METHODS: Male mice: 1. Wild type (Wt) Hybrid (F1/F1) C57Bl/6 x CBA και 2. Transgenic (Tg) human HSP70 overexpressing mice, one month old, were subjected for 10 weeks to the following diets : Diet Number of Wt Number of Tg Chow Diet (30 Zn) 6 10 High Fat Diet (3 Zn) 13 12 High Fat Diet (30 Zn) 9 8 High Fat Diet (300 Zn) 12 12 Composition of the three HF Diets: 3mg, 30mg, 300mg Zn /kg τροφής (mucedoola s.r.l Ιtaly-55% Cal from greasy ingredients),Chow :control diet Biochemical analyses: Cholesterol ,Triglycerides ,HDL-cholesterol, Glucose ,Insulin Metals and antioxidative factors levels: SOD (red blood cells )TAC (blood serum) Zn , Cu (red blood cells and liver tissue) Lipids metabonomics : Blood serum and liver tissue extracts for 1H-NMR spectrum analysis and evaluation CONCLUSIONS 1. HFDiet significantly increased the rate of mice body weight gaining, as well as, cholesterol-CL, high density lipoproteins-HDL, insulin, in WT and Tg mice and decreased plasma total antioxidant capacity-TAC and red blood cell super oxide dismutase –SOD activity , in WT and Tg mice 2.Suficient nutritional Zn (30 mg/kg food) prevails as a crucial modulator of a protective hepato-lipidaemic profil of mice in high fat diet. Zinc deficiency or excessiveness , in HFDiets , decreases plasma TAC in WT and Tg mice, while SOD activity shows proportional to Zn levels. Zinc deficiency or excessiveness increases the atherogenic SFA and decreases the anti –atherogenic lipids : PC, DU, LA DIAL ,UFA, in HDL, nonHDL and liver, in WΤ-HFD and Τg-HFD mice 3. HSP70s : Transgenic mice over-expressing hHsp70 gene and exposed either to Zn deficiency or Zn excessiveness , both driving usually to metabolic syndrome , reveal significantly better lipid profile indicators, comparing to WT mice. Tg mice revealed significantly lower CL , TG , HDL levels compared to WT, while HSP70 in Τg mice significantly increased total SOD activity in red blood cells. HSP70 also decreased the atherogenic SFAs and increased the anti-atherogenic lipids DIAL, DU, LA, UFA, SM in HDL, nonHDL and in the liver of mice exposed to HFDiets and all Zn concentrations

No description available.

Two distinct features of a limited liability company are separate legal existence and consequently limited liability. Those features are also expressed in the principle of limited liability whereby risks are capped by the invested capital. The liability cannot be extended to personal assets. An exception to this principle is made if there has been fraud or other serious wrongdoings. The Swedish Companies Act (2005:551) contains several action-based rules aimed at the company's representatives. Moreover, business companies have freedom of contract based on mutual agreement and free choice. The Swedish Tax Agency, on the other hand, is not operating by the free market rules. Tax liabilities are thus another exception from the principle. Chapter 59 of the Swedish Tax Procedures Act (2011:1244) stipulates that a representative of a company may be liable to pay the amount of tax together with the company, if this person intentionally or through gross negligence fails to pay tax at the right time and in the right way. This separate framework for taxes has been an object of criticism throughout the years, mostly directed at the aspects of legal security and predictability as well as low probability of success in court proceedings against the claims pursued by the state. The Confederation of Swedish Enterprise is driving those issues by lobbying for a revision of the tax liability of representatives. However, the confederation's biased role together with relatively recent development by Supreme Administrative Court ruling warrants an in-depth study of the current regulations. This thesis will investigate and analyze Chapter 59, Section 12-13 and 15 of the Swedish Tax Procedures Act (2011:1244) in administrative courts' application after precedent HFD 2018 ref. 4. This is done by explaining the regulatory framework behind tax liability of representatives, the obligation of a court to follow the law of a superior court, explaining the circumstances in the precedent and lastly by conducting an investigative study of a selection of judgments rendered between years 2018 and 2019. The conclusion shows that current regulations require a balanced view of the situation that proceeded the omission of tax payments when deciding upon personal liability through gross negligence. This was confirmed by Supreme Administrative Court in HFD 2018 ref. 4. Most courts' judgments show an awareness of this fact by either referring to the precedent directly or by describing options available to each representative. Although the liability is not strict, all the studied judgments ended in favor of The Swedish Tax Agency. The precedent is mostly followed by courts, but because of its unusual circumstances, it has limited impact on the outcome of judgments on tax liability. / Utredningen om det skatterättsliga företrädaransvaret (Fi 2019:07)

Sedan slutet av 1960-talet har det i lag funnits en avdragsregel som innebär att utgifter, för vissa typer av ändringsarbeten på en byggnad, kan dras av omedelbart, istället för genom årliga värdeminskningsavdrag. Regeln brukar benämnas det ”utvidgade reparationsbegreppet” och återfinns i 19 kap. 2 § 2 st. inkomstskattelagen (1999:1229). Efter att många skattskyldiga ansåg att regeln givits en alltför restriktiv tolkning i rättspraxis, genomfördes en lagändring som resulterade i att benämningen i lagtexten ändrades från ”den bedrivna näringsverksamheten” till ”den skattskyldiges näringsverksamhet”. Ändringen innebär att bedömningen av huruvida vidtagna ändringsarbeten kan anses normala i en verksamhet ska göras utifrån antingen fastighetsägarens eller hyresgästens verksamhet, beroende på vem av dem som bekostar arbetena. I juni 2016 publicerade Skatteverket ett ställningstagande i vilket redogörs för om utgifter för ändringsarbeten på en byggnad vid en ”förstagångsanpassning” av byggnaden eller dess byggnadsdel (lokal), kan vara omedelbart avdragsgilla enligt det utvidgade reparations-begreppet. Skatteverkets slutsats är att utgifter för ändringsarbeten vid en ”förstagångs-anpassning” inte är omedelbart avdragsgilla. Skatteverket har kritiserats för att i ställningstagandet tolka begreppet ”näringsverksamhet” alltför restriktivt i förhållande till lagstiftarens syfte och gällande rätt i övrigt. I föreliggande uppsats studeras det utvidgade reparationsbegreppet närmare med följande övergripande frågeställningar som utgångspunkt: Vad är gällande rätt avseende det utvidgade reparationsbegreppet? Är Skatteverkets ställningstagande och tolkning av begreppet ”näringsverksamhet” förenligt med gällande rätt? I uppsatsen kommer författaren fram till slutsatsen att Skatteverkets tolkning av begreppet ”näringsverksamhet” förefaller vara restriktivare än vad lagstiftaren åsyftar. Emellertid finner författaren likaledes att, i brist på prejudikat ifrån HFD, någon definitiv slutsats om huruvida Skatteverkets tolkning överensstämmer med gällande rätt eller ej, inte går att fastställa i dagsläget. Istället får det konstateras att rättsläget tillsvidare är oklart.