| 1. |
- Blad, Karin, 1982-
(författare)
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Styrelseledamöters skyldigheter och ansvar vid risk för obestånd och liknande situationer
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Styrelseledamöter har ett antal skyldigheter när ett aktiebolag får ekonomiska svårigheter. Vilka regler som aktualiserar bolagsledningens ansvar beror på om ett aktiebolag har betalningsproblem eller balansproblem. Avseende balansproblemet finns regler om så kallat medansvar för styrelseledamöter och andra företrädare i 25 kap. aktiebolagslagen (2005:551). Syftet med kapitalbristreglerna är att tillse en snabb avveckling av ett kapitalsvagt aktiebolag och därvid skydda borgenärskollektivet. Utöver medansvarsreglerna finns det regler om skadeståndsansvar för bland andra styrelseledamöter för skador de åsamkar bolaget, aktieägare eller andra, exempelvis borgenärer. Vid ett aktiebolags betalningsproblem aktualiseras obeståndsrelaterade ansvarsregler i de fall betalningsoförmågan inte bedöms vara endast tillfällig. Härvid kan särskilt nämnas borgenärsbrotten i 11 kap. brottsbalken (1962:700), vilka förutsätter gäldenärens obestånd eller att påtaglig fara för obestånd föreligger. Därtill aktualiserar den särskilda oförmågan att betala förfallna skatteskulder det skatterättsliga företrädaransvaret i 59 kap. skatteförfarandelagen (2011:1244) (SFL) och för det räcker att betalningsoförmågan är endast tillfällig. Avhandlingen syftet är att systematisera och utvärdera reglerna om skyldigheter och personligt ansvar för styrelseledamöter när bolaget befinner sig i insolvenszonen, det vill säga när det är risk för obestånd eller obestånd är ett faktum. I syftet ingår att undersöka regleringens ändamålsenlighet.
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| 2. |
- Kulin Olsson, Karin, 1951-
(författare)
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Arvsrätt eller rätt till arv : en studie om arvsberättigande och kvarlåtenskapens fördelning
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The present Swedish law of inheritance has developed slowly and is based on ideas stemming from an earlier social structure than that of today. When reforms have been made, modern regulations have been added to a very old structure. The rules on inheritance are still based on the nuclear family, though changes in society and the family forms that people choose have impacted on the notion of family, a notion which can no longer be seen as homogenous and clear. With changing living conditions and new forms of family, the present regulation has resulted in uncertainties and unpredictable consequences for the affected parties, such as when the wish of the deceased are restricted, equal heirs are treated differently, new forms of inheritance occur or when established protective mechanisms are sidelined. In an age when each person’s right to decide over their own interests enjoys central importance, it can be questioned whether a traditional law of inheritance is effective in contemporary society.The purpose of this dissertation is to examine from a historical perspective to what extent the law of inheritance is adapted to contemporary society, considering changing living conditions, forms of family and societal values. The dissertation’s point of departure is the law of inheritance of 1928 and the law of wills of 1930, and the question of who has the right to inherit and how the estate is distributed. Within this purpose the conditions for inheriting, principles regarding the distribution of the estate and the motives behind these are examined.The research has been conducted through an analysis of the development of the existing inheritance law's design and function in relation to the living conditions, family relationships and social values at different times in history. The approach has required that a wider perspective been applied to the design of the regulations on the right of inheritance and the distribution of the estate, which goes beyond law. The purpose and effect of the mentioned regulations have been identified and analysed on the basis of this background. The approach has meant that the current regulations have been examined both from an internal and an external perspective. The research has resulted in a proposal of change to the present principles of distribution and restrictions in order to accommodate present- day society’s living conditions and forms of family by extending the freedom of the decedent to dispose over the distribution of it’s estate after death.
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| 3. |
- Lindroos-Moll, Sebastian, 1985-
(författare)
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Värdering vid upprättande av kontrollbalansräkning : En aktiebolagsrättslig och redovisningsrättslig studie
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.It is stated in Ch. 25, sect. 13, Swedish Companies Act (SCA), that the board is under the obligation to draw up a balance sheet for liquidation purposes without delay when there is reason to expect that the company's own capital is less than half of the registered shareholder equity. Balance sheet for liquidation purposes shall be drawn up pursuant to applicable law on annual reports, but in calculating its own assets a number of adjustments may be made. The study focuses on the meaning of valuation consistent with the generally accepted accounting principles (Swedish GAAP), and reporting assets at net realisable value.In the 1970s, it was stated that the Swedish GAAP was an actual existing praxis in a qualitatively representative circle of parties under duty to keep accounts, an identified praxis among the actors. This description is far from the present situation as it is specifically stated in the general guidelines issued by the Swedish Accounting Standards Board (BFN) that private companies must comply with their guidelines.Among other things in this study, the role of the guidelines issued by the BFN are investigated and analysed in terms of their constitutional status regarding norm setting. The study includes a comparison of the Danish, Norwegian and Finnish rules on “serious loss” of the subscribed capital.One conclusion is that, under the current Swedish regulations regarding obligation to liquidate due to capital deficiency, there is room for changes which would reduce the distance between intended functions and the wording of the law. A more long-term solution, however, would require a total review of capital protection rules.
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| 4. |
- Olsson, Eleonor
(författare)
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Molecular Analysis of Breast Cancer Transcriptomes, Genomes, and Circulating Tumor DNA
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Breast cancer is a very heterogeneous disease in terms of clinical characteristics, genetic aberrations and prognosis. In Paper I, we focused on the CD44 molecule that often is aberrantly expressed in breast cancer and is widely used as a marker for cancer stem cells. Several isoforms of the CD44 molecule were analyzed at the transcriptome level across breast tumors and the expression of individual isoforms was correlated to molecular subtypes, protein expression of clinical markers, and cancer stem cell (CSC) phenotypes in breast tumors and cell lines. The CD44S isoform was associated with expression of the CSC marker ALDH1 and the CSC phenotype CD44+/CD24- was correlated to alternatively spliced isoforms in tumors. The isoforms were differentially expressed in molecular subtypes and HER2 and EGFR positive tumors were associated to CD44S and CD44v8-10, respectively. In Paper II, by using targeted genomic re-sequencing we screened for somatic mutations in 1237 genes in a panel of basal-like breast cancer cell lines, both in coding and surrounding non-coding regions. In total, 658 high confidence SNVs and indels were detected and 315 of these were novel (not in COSMIC). A selection of the variants were validated with Sanger sequencing and, 123 of 130 high confidence variants were confirmed including 111 novel variants. The mutation frequency was higher in coding (CDS) compared to non-coding (non- CDS) regions and in particular G or C base replacements were higher in the CDS compared to non-CDS. The SNVs within the context of T[C]A/T[G]A and T[C]T/A[G]A were significantly more common in the CDS than in the non-CDS regions. Re-sequenced data was used to derive copy number estimations, which correlated well to SNP array data. In Paper III, the potential in using tumor-specific rearrangements present in circulating tumor DNA (ctDNA) to detect occult metastatic breast cancer was evaluated. In total, 14 eventual metastatic (EM) patients and 6 long-term disease free (DF) patients were investigated. We used whole-genome sequencing on the primary tumors to derive patient-specific rearrangements that were confirmed by PCR. Circulating tumor DNA levels across multiple plasma samples during the clinical course were analyzed by quantitative droplet digital PCR. Accurate post-surgical discrimination of EM patients (93%) from DM (100%) was achieved by ctDNA monitoring. The average lead-time to clinical detection of metastatic disease was 11 months (range 0-37 months). Moreover, the ctDNA level was a quantitative predictor for both recurrence (P=0.02) and death (P=0.04). We demonstrated that monitoring of ctDNA can be used for early detection of metastatic breast cancer and is a potential tool for optimization of adjuvant therapy and should be evaluated further in clinical studies.
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| 5. |
- Wiklander, Per-Ola, 1984-
(författare)
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Kommunal redovisning : En rättsvetenskaplig studie
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. In accordance with LGAA a requirement on all accounting is that it needs to be established in line with Swedish General Accepted Accounting Principles (GAAP).At the same time as LGAA came into effect, the state and the municipal federations established a new standard-setting body. It had, and still has, the task to publish recommendations with the body’s view on how municipalities should account in accordance with Swedish GAAP. The body received the name The Council for Municipal Accounting, CMA. In this study the complex of norms that is of certain importance for Swedish municipalities when they account are analysed. Questions that are analysed are e.g. what position and function the standard-setting body CMA and the body’s recommendations have in a legal context. Another question that is analysed is how the regulation for municipalities should be understood in relation to the regulation for private sector.Some of the conclusions in the study are that there is a possibility to identify a Swedish GAAP for Municipalities which has its own systematic. The legal control of whether municipalities account in accordance to Swedish GAAP is weak though. When evaluating what should be seen as Swedish GAAP for municipalities, there is a presumption that the recommendations from CMA are the correct interpretations, even though the recommendations in line with the constitution can not be seen as any form of binding law. In light of this, the strength of the presumption is somewhat unclear, but should not be seen as strong as the equivalent presumption that recommendations from standard-setting bodies in private sector are the correct interpretation of Swedish GAAP.
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