| 1. |
- Elert, Niklas, et al.
(författare)
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
- 2023
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Ingår i: Journal of evolutionary economics. - : Springer. - 0936-9937 .- 1432-1386. ; 33:2, s. 517-540
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Tidskriftsartikel (refereegranskat)abstract
- The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical definition of the entrepreneur as an owner, which enables us to identify entrepreneurship empirically by means of investments made by active owners of closely held corporations. Using detailed Swedish tax data, we analyze the tax incentives for such owner-entrepreneur investments from 1862 to 2018, thereby highlighting the evolution of a general institutional phenomenon through a long-run, in-depth, country-specific analysis. We calculate the annual marginal effective tax rate (METR) on capital income for investments, distinguishing between average- and top-income entrepreneurs, and between three sources of finance. We identify five tax regimes that indicate substantial differences in institutional quality over time according to the magnitude of the METR and METR differences between average- and top-income entrepreneurs and across sources of finance. Growth-conducive tax incentives shed light on why so many successful entrepreneurial firms were founded in Sweden around 1900, whereas increased taxation helps explain the absence of new large entrepreneurial firms in Sweden after World War II. Improved incentives can be associated with Sweden's recent entrepreneurial renaissance.
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| 2. |
- Hasselquist, David, et al.
(författare)
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Now is the Time: Scalable and Cloud-supported Audio Conferencing using End-to-End Homomorphic Encryption
- 2023
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Ingår i: PROCEEDINGS OF THE 2023 CLOUD COMPUTING SECURITY WORKSHOP, CCSW 2023. - : ASSOC COMPUTING MACHINERY. - 9798400702594 ; , s. 41-53
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Konferensbidrag (refereegranskat)abstract
- Homomorphic encryption (HE) allows computations on encrypted data, leaking neither the input nor the computational output. While the method has historically been infeasible to use in practice, due to recent advancements, HE has started to be applied in real-world applications. Motivated by the possibility of outsourcing heavy computations to the cloud and still maintaining end-to-end security, in this paper, we use HE to design a basic audio conferencing application and demonstrate that our design approach (including some advanced features) is both practical and scalable. First, by homomorphically mixing encrypted audio in an untrusted, honest-but-curious server, we demonstrate the practical use of HE in audio communication. Second, by using multiplication operations, we go beyond the purely additive audio mixing and implement advanced example features capable of handling server-side mute and breakout rooms without the cloud server being able to extract sensitive user-specific metadata. Whereas the encryption and decryption times are shown to be magnitudes slower than generic AES encryption and roughly ten times slower than Signal's AES implementation, our solution approach is scalable and achieves end-to-end encryption while keeping performance well within the bounds of practical use. Third, besides studying the performance aspects, we also objectively evaluate the perceived audio quality, demonstrating that this approach also achieves excellent audio quality. Finally, our comprehensive evaluation and empirical findings provide valuable insights into the tradeoffs between HE schemes, their security configurations, and audio parameters. Combined, our results demonstrate that audio mixing using HE (including advanced features) now can be made both practical and scalable.
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| 3. |
- Hasselquist, David, et al.
(författare)
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Twitch Chat Fingerprinting
- 2022
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Ingår i: Proc. IFIP Network Traffic Measurement and Analysis Conference (TMA) 2022.
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Konferensbidrag (refereegranskat)abstract
- The streaming content that we choose to watch canreveal much about our thoughts, opinions, and interests. Anadversary capable of determining what users watch thereforepresents a significant privacy threat. In this paper, we presentand evaluate the first fingerprinting attack on Twitch that allowsviewers of individual live streams to be identified despite thetraffic being encrypted. The attack targets the traffic patternsassociated with chat messages associated with each stream. Ourresults show that high accuracy can be achieved by eavesdroppingonly for a short time (e.g., 90 seconds) and that the accuracy canbe increased even further by interacting with the stream. We alsotake a closer look at how the accuracy and activity level differbetween different Twitch channels and provide insights into theaccuracy that attackers using different strategies for selectingtarget channels may have. Finally, we study countermeasures toprotect against such attacks and demonstrate that the naive use ofVPN is not enough. We instead present countermeasures alteringpacket timing and sizes. Our large-scale evaluation of differentcountermeasures provides important insights that help both thestreaming providers and users better protect their privacy.
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| 4. |
- Hållén, J., et al.
(författare)
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Using a dynamic mass balance model to predict fate and transport of PCBs in a polluted boreal lake in Sweden
- 2022
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Ingår i: Science of the Total Environment. - Stockholm : IVL Svenska Miljöinstitutet AB. - 0048-9697 .- 1879-1026. ; 853, s. 158522-158522
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Tidskriftsartikel (refereegranskat)abstract
- In 2013, a screening survey including fish (European perch, Perca fluviatilis) from 20 locations in the Stockholm region of Sweden indicated exceptionally high levels of PCBs (>450 ng ΣPCB7/g ww) in Lake Oxundasjön. An extensive sampling program was launched to define the magnitude and area of impact of PCBs. Moreover, a dynamic mass balance model approach was applied to identify and quantify key transport processes and predict the long-term turnover of PCBs given various remediation scenarios.Based on the dating of sediment profiles, primary emissions of PCBs to Lake Oxundasjön have likely occurred from the end of the 1940s until 1980, reaching the lake via one of its tributaries. Presently, the main source of PCBs is diffusion from the lake sediments. From the lake outlet, >400 g ΣPCB7/yr are transported to LakeMälaren (the third largest lake in Sweden), supplying drinkingwater for parts of the Stockholm area. Remediation actions are necessary to reduce the PCB levels in fish below today's marketing limits and environmental quality standards.With natural recovery, our results indicate that the PCB levels in non-migratory fish from Lake Oxundasjön will be elevated for decades to come. The mass of PCBs stored in the lake sediments was estimated, and to our knowledge, Lake Oxundasjön is the most heavily PCB contaminated lake in Sweden. The system constitutes a unique opportunity to test and develop a mathematical mass balance model for PCBs, with substantial data acquired from different aquatic matrices. The model presented in the paper is applicable for risk assessments of PCBs, and the results contribute to the general understanding of the transport and turnover dynamics of PCBs in aquatic ecosystems.
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| 5. |
- Johansson, Maurits, et al.
(författare)
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Apathy and anxiety are early markers of Alzheimer's disease
- 2020
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Ingår i: Neurobiology of Aging. - : Elsevier BV. - 0197-4580 .- 1558-1497. ; 85, s. 74-82
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Tidskriftsartikel (refereegranskat)abstract
- In this study, we investigated associations between neuropsychiatric symptoms (i.e., apathy, anxiety, and depression) and cerebral atrophy, white matter lesions (WML), beta-amyloid (A beta) deposition, and cognitive decline in a nondemented sample. 104 cognitively unimpaired and 53 subjects with mild cognitive impairment were followed for up to 4 years within the Swedish BioFINDER study. Neuropsychiatric assessments included the Hospital Anxiety and Depression Scale and the Apathy Evaluation Scale. Magnetic resonance imaging and F-18-flutemetamol-positron emission tomography quantified brain atrophy, WML, and A beta deposition. Mini-Mental State Examination assessed longitudinal global cognition. Regression analyses were used to test for associations. Apathy and anxiety were shown related to A beta deposition and predicted cognitive decline. Anxiety also interacted with amyloid status to predict faster cognitive deterioration. Apathy was further related to frontotemporal and subcortical atrophy, as well as WML. To conclude, the associations between apathy and anxiety with A beta deposition and cognitive decline point to these symptoms as early clinical manifestations of Alzheimer's disease. (C) 2019 Elsevier Inc. All rights reserved.
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| 6. |
- Johansson, Maurits, et al.
(författare)
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Development of Apathy, Anxiety, and Depression in Cognitively Unimpaired Older Adults : Effects of Alzheimer's Disease Pathology and Cognitive Decline
- 2022
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Ingår i: Biological Psychiatry. - : Elsevier BV. - 0006-3223 .- 1873-2402. ; 92:1, s. 34-43
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Tidskriftsartikel (refereegranskat)abstract
- Background: The impact of Alzheimer's disease (AD) pathology and cognitive deficits on longitudinal neuropsychiatric symptoms is unclear, especially in early disease stages. Methods: Cognitively unimpaired older adults (N = 356) enrolled in the prospective Swedish BioFINDER study were examined. Neuropsychiatric assessments encompassed the Apathy Evaluation Scale and the Hospital Anxiety and Depression Scale, performed biennially (together with tests of global cognition) for up to 8 years. Biomarkers were measured in cerebrospinal fluid or plasma at baseline. Magnetic resonance imaging quantified white matter lesions. We used linear mixed-effect models to test associations between baseline AD biomarkers (for amyloid-β [Aβ], tau, and neurodegeneration) and white matter lesions with longitudinal neuropsychiatric symptoms (apathy, anxiety, and depressive symptoms). We also tested associations between changes in cognition and changes in neuropsychiatric symptoms. Finally, we tested if change in cognition mediated the effects of different brain pathologies on neuropsychiatric symptoms. Results: Aβ pathology at baseline was associated with increasing levels of apathy (β = −0.284, p =.005) and anxiety (β = −0.060, p =.011) longitudinally. More rapid decline of cognition over time was related to increasing levels of apathy. The effects of baseline Aβ pathology on longitudinal apathy were partly mediated by changes in cognitive performance (proportion mediated 23%). Conclusions: Aβ pathology may drive the development of both apathy and anxiety in very early stages of AD, largely independent of cognitive change. The effect of Aβ on apathy is only partially conveyed by worse cognition. Together, these findings highlight certain neuropsychiatric symptoms as early manifestations of AD.
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| 7. |
- Johansson, Maurits, et al.
(författare)
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Mild behavioral impairment and its relation to tau pathology in preclinical Alzheimer's disease
- 2021
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Ingår i: Translational Psychiatry. - : Springer Science and Business Media LLC. - 2158-3188. ; 11:1
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Tidskriftsartikel (refereegranskat)abstract
- Mild behavioral impairment (MBI) is suggested as risk marker for neurodegenerative diseases, such as Alzheimer's disease (AD). Recently, pathologic tau deposition in the brain has been shown closely related to clinical manifestations, such as cognitive deficits. Yet, associations between tau pathology and MBI have rarely been investigated. It is further debated if MBI precedes cognitive deficits in AD. Here, we explored potential mechanisms by which MBI is related to AD, this by studying associations between MBI and tau in preclinical AD. In all, 50 amyloid-beta -positive cognitively unimpaired subjects (part of the BioFINDER-2 study) underwent MBI-checklist (MBI-C) to assess MBI, and the Alzheimer's Disease Assessment Scale - Cognitive subscale (ADAS-Cog) delayed word recall (ADAS-DR) to assess episodic memory. Early tau pathology was determined using tau-PET ([F-18]RO948 retention in entorhinal cortex/hippocampus) and cerebrospinal fluid (CSF) P-tau(181). Regression models were used to test for associations. We found that higher tau-PET signal in the entorhinal cortex/hippocampus and CSF P-tau(181) levels were associated with higher MBI-C scores (beta =0.010, SE=0.003, p=0.003 and beta =1.263, SE=0.446, p=0.007, respectively). When MBI-C and ADAS-DR were entered together in the regression models, tau-PET (beta =0.009, p=0.009) and CSF P-tau(181) (beta =0.408, p=0.006) were predicted by MBI-C, but not ADAS-DR. We conclude that in preclinical AD, MBI is associated with tau independently from memory deficits. This denotes MBI as an important early clinical manifestation related to tau pathology in AD.
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| 8. |
- Johansson, Rolf, et al.
(författare)
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Bokslutet från början: Fakta och övningsbok
- 2020. - 12
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Bok (populärvet., debatt m.m.)abstract
- Bokslutet från början är en kombinerad fakta- och övningsbok som är en direkt fortsättning på grundboken i bokföring, Bokföring från början. I denna bok fördjupas kunskaperna. Steg för steg behandlas de olika områden man måste behärska för att kunna upprätta ett fullständigt bokslut med årsredovisning i enlighet med årsredovisningslagens krav. För varje moment finns ett stort antal övningar.
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| 9. |
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| 10. |
- Altermark, Niklas, et al.
(författare)
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Personalisation at the top of civil societies? Legitimation claims on civil society elites in Europe
- 2023
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Ingår i: British Journal of Politics and International Relations. - : SAGE Publications. - 1369-1481 .- 1467-856X. ; 25:4, s. 758-788
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Tidskriftsartikel (refereegranskat)abstract
- Top civil society organisations (CSOs) face a particular legitimacy dilemma as they need to have leaders who are seen as legitimate by the elite groups they interact with, and by those they represent. This article investigates how they handle this dilemma by studying legitimation practices of newly appointed leaders. Based on Weber’s theory of authority and Pitkin’s theory of representation, the article investigates 114 public announcements of governance leaders in the United Kingdom, Sweden, and the EU. The article finds a common model of civil society elite legitimation beyond national differences. The observed model draws on two types of claims: promoting leaders as excellent and astounding professional leaders (charismatic authority) and as able spokespersons (substantive representation). Major European CSOs hence legitimate their leaders as being ‘on par with’ other top leaders, as an elite among other elite groups, similar to trends of personalisation in politics and business.
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