Osakeyhtiön sivuuttaminen, kohdistamisongelmana tulonsaaja - OY vs. osakas

Tutkielman tavoitteena on tutkia veronkiertosäännöksen eli VML 28 §:n soveltamista sivuutettaessa osakeyhtiö verotuksessa. Tutkielma on rajattu tapauksiin, joissa osakeyhtiön tuloa on sivuutettu ja verotettu osakkaan palkkatulona. Tutkielma muodostuu lähinnä kirjallisuuteen ja lainsäädäntöön perustuvista teoriaosista sekä oikeuskäytäntöön pohjautuvasta tutkimusosasta. Tutkimus on oikeusdogmaattinen, eli tarkoituksena on selvittää voimassa olevan lainsäädännön sisältö. Tutkimuksessa on käyty läpi korkeimman hallinto-oikeuden ja hallinto-oikeuksien päätöksiä ja selvitetty näiden avulla kriteerejä, joita voidaan pitää tunnusmerkkeinä vallitsevasta palkkasuhteesta. Tämä saattaa johtaa verotuksessa osakeyhtiön tulon sivuuttamiseen. Päätös osakeyhtiön sivuuttamisesta tehdään kuitenkin aina kokonaisarvioinnin perusteella. Päätöksen lopputulokseen vaikuttaa kuitenkin merkittävästi mm. osakeyhtiön toimeksiantajien lukumäärä. Mikäli toimeksisaaja työskentelee hyvin samankaltaisissa olosuhteissa kuin toimeksiantajan työntekijät, voidaan osakeyhtiö verotuksessa sivuuttaa, mikäli tilanne tulee esille esim. verotarkastuksen yhteydessä.

Anàlisi dels estats financers de l’IBEX 35 vs. CAC 40 en el període 2007-2012

Aquest treball final de grau consisteix en una comparativa, en el període 2007-2012, entre dos grans índexs. L’IBEX 35 per les empreses espanyoles, i el CAC 40 per les empreses franceses. En el treball es presenten els índexs borsaris juntament amb les empreses que els formen. Seguidament es realitzen tot un seguit d’estudis per determinar quin índex borsari presenta una millor situació financera. Els estudis consisteixen en una anàlisi a curt termini, una anàlisi a llarg termini, l’anàlisi econòmic, l’anàlisi de l’ECPN i, com a últim, l’anàlisi de l’EFE. Finalment s’arriben a unes conclusions globals que determinaran quines empreses estan millor, les franceses o les espanyoles.

Prooxidant/Antioxidant Balance in Hypoxia: A Cross-Over Study on Normobaric vs. Hypobaric "Live High-Train Low".

"Live High-Train Low" (LHTL) training can alter oxidative status of athletes. This study compared prooxidant/antioxidant balance responses following two LHTL protocols of the same duration and at the same living altitude of 2250 m in either normobaric (NH) or hypobaric (HH) hypoxia. Twenty-four well-trained triathletes underwent the following two 18-day LHTL protocols in a cross-over and randomized manner: Living altitude (PIO2 = 111.9 ± 0.6 vs. 111.6 ± 0.6 mmHg in NH and HH, respectively); training "natural" altitude (~1000-1100 m) and training loads were precisely matched between both LHTL protocols. Plasma levels of oxidative stress [advanced oxidation protein products (AOPP) and nitrotyrosine] and antioxidant markers [ferric-reducing antioxidant power (FRAP), superoxide dismutase (SOD) and catalase], NO metabolism end-products (NOx) and uric acid (UA) were determined before (Pre) and after (Post) the LHTL. Cumulative hypoxic exposure was lower during the NH (229 ± 6 hrs.) compared to the HH (310 ± 4 hrs.; P<0.01) protocol. Following the LHTL, the concentration of AOPP decreased (-27%; P<0.01) and nitrotyrosine increased (+67%; P<0.05) in HH only. FRAP was decreased (-27%; P<0.05) after the NH while was SOD and UA were only increased following the HH (SOD: +54%; P<0.01 and UA: +15%; P<0.01). Catalase activity was increased in the NH only (+20%; P<0.05). These data suggest that 18-days of LHTL performed in either NH or HH differentially affect oxidative status of athletes. Higher oxidative stress levels following the HH LHTL might be explained by the higher overall hypoxic dose and different physiological responses between the NH and HH.

An outcome and cost analysis of anal fistula plug insertion vs endorectal advancement flap for complex anal fistulae.

AIM: The study aimed to compare the rate of success and cost of anal fistula plug (AFP) insertion and endorectal advancement flap (ERAF) for anal fistula. METHOD: Patients receiving an AFP or ERAF for a complex single fistula tract, defined as involving more than a third of the longitudinal length of of the anal sphincter, were registered in a prospective database. A regression analysis was performed of factors predicting recurrence and contributing to cost. RESULTS: Seventy-one patients (AFP 31, ERAF 40) were analysed. Twelve (39%) recurrences occurred in the AFP and 17 (43%) in the ERAF group (P = 1.00). The median length of stay was 1.23 and 2.0 days (P < 0.001), respectively, and the mean cost of treatment was euro5439 ± euro2629 and euro7957 ± euro5905 (P = 0.021), respectively. On multivariable analysis, postoperative complications, underlying inflammatory bowel disease and fistula recurring after previous treatment were independent predictors of de novo recurrence. It also showed that length of hospital stay ≤ 1 day to be the most significant independent contributor to lower cost (P = 0.023). CONCLUSION: Anal fistula plug and ERAF were equally effective in treating fistula-in-ano, but AFP has a mean cost saving of euro2518 per procedure compared with ERAF. The higher cost for ERAF is due to a longer median length of stay.

Markkina- vs. Resurssipohjainen näkemys yrityksestä: Näkemyserot ja vaikutukset strategiseen päätöksentekoon

Kandidaatintyö käsittelee yrityksen strategista johtamista. Työn tavoitteena on esitellä kattavasti markkina- ja resurssilähtöinen yritysstrategia, ja tuoda esille näkökulmien erot, sekä vaikutus yrityksen päätöksentekoon. Molemmat mallit käsittelevät yrityksen kykyä kehittää ja pitää yllä pysyvää kilpailuetua. Työssä esitellään myös dynaamiset kyvykkyydet – malli, joka on resurssipohjaisen näkemyksen seuraava evoluutio. Markkinalähtöisessä mallissa painotetaan markkinainformaation keräämistä ja levittämistä läpi organisaation. Resurssipohjaisen mallin mukaan pysyvää kilpailuetua saavutetaan kehittämällä yrityksen sisäisiä elementtejä. Dynaamiset kyvykkyydet perustuu sisäisten elementtien kehittämiseen, mutta ottaa huomioon myös markkinoiden jatkuvan kehittymisen.

Erratum of initial paper: Postmortem computed tomography angiography vs. conventional autopsy: advantages and inconveniences of each method.

PURPOSE: Postmortem computed tomography angiography (PMCTA) was introduced into forensic investigations a few years ago. It provides reliable images that can be consulted at any time. Conventional autopsy remains the reference standard for defining the cause of death, but provides only limited possibility of a second examination. This study compares these two procedures and discusses findings that can be detected exclusively using each method. MATERIALS AND METHODS: This retrospective study compared radiological reports from PMCTA to reports from conventional autopsy for 50 forensic autopsy cases. Reported findings from autopsy and PMCTA were extracted and compared to each other. PMCTA was performed using a modified heart-lung machine and the oily contrast agent Angiofil® (Fumedica AG, Muri, Switzerland). RESULTS: PMCTA and conventional autopsy would have drawn similar conclusions regarding causes of death. Nearly 60 % of all findings were visualized with both techniques. PMCTA demonstrates a higher sensitivity for identifying skeletal and vascular lesions. However, vascular occlusions due to postmortem blood clots could be falsely assumed to be vascular lesions. In contrast, conventional autopsy does not detect all bone fractures or the exact source of bleeding. Conventional autopsy provides important information about organ morphology and remains the only way to diagnose a vital vascular occlusion with certitude. CONCLUSION: Overall, PMCTA and conventional autopsy provide comparable findings. However, each technique presents advantages and disadvantages for detecting specific findings. To correctly interpret findings and clearly define the indications for PMCTA, these differences must be understood.

Author Rights vs Self-Archiving in Spanish Scientific Journals

The paper analyzes publishers" copyright policies and self-archiving conditions of Spanish scientific journals. Data are extracted from the directory DULCINEA that contains information of 1318 Spanish journals, of which 775 (61%) allow some form of self-archiving to be about 60% of the post-print version and allowing them 87% of the deposit of the version of record. In 72% of journals the deposit can be performed immediately after publication and in 16% after article acceptance. 72% of the journals are freely available without charge to the user this figure raises up to 86% if free access after an embargo is considered. Only 18% of the journals use Creative Commons licenses. The adoption of different open access journals model in Spain is favorable, however there is still a high percentage of journals (39%) that do not provide any information about authors and publishers rights and that difficult or inhibits reuse of published articles.

Que lo urgente no relegue lo importante: absentismo vs. productividad

[spa] El debate sobre la productividad de los empleados públicos se mezcla a menudo con alusiones al grado de absentismo de estos. Existe la percepción de que la productividad es baja y el absentismo es muy preocupante y principal causa de la primera. Sin embargo, esta presumida relación causa-efecto es, en muchos casos, cuestionable. Por ello quisimos conocer la opinión de quienes tienen responsabilidad política, directiva o de gestión sobre la ocupación pública. Para ello realizamos una encuesta entre personas con dicho perfil en las Administraciones catalanas (142 encuestados). Un primer análisis nos permite aventurar que el absentismo no es tan apabullante; sin embargo, sí que preocupa la dudosa veracidad de las motivaciones de muchas de las bajas de corta duración. También destaca que la gran mayoría de los entrevistados crea que se debe incidir menos en la presencia efectiva del empleado y más en la fórmula de flexibilidad horaria y de logro de objetivos. Estas y otras observaciones nos llevan a cuestionarnos si la urgencia por combatir un nivel de absentismo que ni los datos ni la percepción entre gestores públicos le confieren el atributo de alarmante nos aleja de lo que sí es importante: la productividad.

Maintenance Therapy With Tumor-Treating Fields Plus Temozolomide vs Temozolomide Alone for Glioblastoma: A Randomized Clinical Trial.

IMPORTANCE: Glioblastoma is the most devastating primary malignancy of the central nervous system in adults. Most patients die within 1 to 2 years of diagnosis. Tumor-treating fields (TTFields) are a locoregionally delivered antimitotic treatment that interferes with cell division and organelle assembly. OBJECTIVE: To evaluate the efficacy and safety of TTFields used in combination with temozolomide maintenance treatment after chemoradiation therapy for patients with glioblastoma. DESIGN, SETTING, AND PARTICIPANTS: After completion of chemoradiotherapy, patients with glioblastoma were randomized (2:1) to receive maintenance treatment with either TTFields plus temozolomide (n = 466) or temozolomide alone (n = 229) (median time from diagnosis to randomization, 3.8 months in both groups). The study enrolled 695 of the planned 700 patients between July 2009 and November 2014 at 83 centers in the United States, Canada, Europe, Israel, and South Korea. The trial was terminated based on the results of this planned interim analysis. INTERVENTIONS: Treatment with TTFields was delivered continuously (>18 hours/day) via 4 transducer arrays placed on the shaved scalp and connected to a portable medical device. Temozolomide (150-200 mg/m2/d) was given for 5 days of each 28-day cycle. MAIN OUTCOMES AND MEASURES: The primary end point was progression-free survival in the intent-to-treat population (significance threshold of .01) with overall survival in the per-protocol population (n = 280) as a powered secondary end point (significance threshold of .006). This prespecified interim analysis was to be conducted on the first 315 patients after at least 18 months of follow-up. RESULTS: The interim analysis included 210 patients randomized to TTFields plus temozolomide and 105 randomized to temozolomide alone, and was conducted at a median follow-up of 38 months (range, 18-60 months). Median progression-free survival in the intent-to-treat population was 7.1 months (95% CI, 5.9-8.2 months) in the TTFields plus temozolomide group and 4.0 months (95% CI, 3.3-5.2 months) in the temozolomide alone group (hazard ratio [HR], 0.62 [98.7% CI, 0.43-0.89]; P = .001). Median overall survival in the per-protocol population was 20.5 months (95% CI, 16.7-25.0 months) in the TTFields plus temozolomide group (n = 196) and 15.6 months (95% CI, 13.3-19.1 months) in the temozolomide alone group (n = 84) (HR, 0.64 [99.4% CI, 0.42-0.98]; P = .004). CONCLUSIONS AND RELEVANCE: In this interim analysis of 315 patients with glioblastoma who had completed standard chemoradiation therapy, adding TTFields to maintenance temozolomide chemotherapy significantly prolonged progression-free and overall survival. TRIAL REGISTRATION: clinicaltrials.gov Identifier: NCT00916409.

Eficacia analgésica del diclofenaco sódico vs. ibuprofeno después de la extracción quirúrgica de un tercer molar inferior incluido

Objetivo: En este estudio evaluamos la eficacia analgésica del diclofenaco sódico en comparación con el ibuprofeno, después de la extracción quirúrgica de un tercer molar inferior incluido. Diseño de estudio: Los pacientes que participaron en el estudio fueron distribuidos de forma aleatoria en dos grupos. Uno fue el grupo ibuprofeno y el otro el grupo diclofenaco. La intervención practicada fue la extracción quirúrgica de un tercer molar inferior cuya dificultad fue determinada en función del grado de inclusión en todos los pacientes. Las variables registradas fueron la intensidad del dolor y la necesidad de medicación de rescate durante un periodo de una semana. Los registros se realizaron una vez al día a la misma hora y registrados en un cuaderno por parte del paciente. Resultados: Un total de 81 pacientes (87.1%) fueron incluidos en el estudio. Los valores fueron similares en las primeras 48 horas postoperatorias, pero a partir del tercer día existió una tendencia del grupo diclofenaco a mostrar valores de dolor superiores, aunque sin llegar a existir diferencias estadísticamente significativas (p>0.05). Esta tendencia a presentar mayor dolor durante el periodo postoperatorio en el grupo diclofenaco también se vio reflejada en el requerimiento del analgésico de rescate y en el número de comprimidos empleados. Conclusiones: No se evidenciaron diferencias estadísticamente significativas en cuanto a la eficacia analgésica del diclofenaco sódico respecto al ibuprofeno, aunque sí pudo observarse una mayor tendencia hacia la necesidad de más medicación suplementaria durante los 2 primeros días del postoperatorio en el grupo diclofenaco pero sin adquirir significación estadística (p>0.05).