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Skatteavtal är folkrättsliga avtal som ingås mellan stater för att underlättagränsöverskridande ekonomiska aktiviteter. De avtalsslutande staterna ärskyldiga att begränsa sina skatteanspråk enligt avtalets regler. Denna bokhandlar om hur skatteavtalens funktion att begränsa nationella skatteanspråkförhåller sig till nationella generalklausuler mot skatteflykt. Fråganhar blivit allt viktigare i och
A new strategy of multi-objective structural optimization is integrated into Austin-Moore prosthesis in order to improve its performance. The new resulting model is so-called Improved Austin-Moore. The topology optimization is considered as a conceptual design stage to sketch several kinds of hollow stems according to the daily loading cases. The shape optimization presents the detailed design sta
Observations of sea level and precipitation in Malmö, Sweden in the southeastern part of the sound Öresund have been used to estimate the probabilities of local compound events of high sea level and large daily and hourly rains. There are observations of sea level and daily rains extending back to 1930. The observations of short-term rainfall are from 1980 and onwards. Most large rainfalls come in
Violaxanthin de-epoxidase (VDE) is a conditionally soluble enzyme located in the thylakoid lumen and catalyses the conversion of violaxanthin to antheraxanthin and zeaxanthin, which are located in the thylakoid membrane. These reactions occur when the plant or algae are exposed to saturating light and the zeaxanthin formed is involved in the process of non-photochemical quenching that protects the
Quantitative risk analysis (QRA) is a very powerful tool with which the fire protection engineer systematically can analyze fire safety problems. Risk analysis methods have during the last decades become more common for analyzing fire safety problems. This is partly because of the development of fire simulation tools enabling a quantitative estimation of the consequences. The increased use of risk
We analyze theoretically a superlattice structure proposed by A. Andronov et al. [JETP Lett. 102, 207 (2015)] to give Terahertz gain for an operation point with positive differential conductivity. Here we confirm the existence of gain and show that an optimized structure displays gain above 20 cm-1 at low temperatures, so that lasing may be observable. Comparing a variety of simulations, this gain
According to Ruth Chang the three standard positive value relations: “better than”, “worse than” and “equally good” do not fully exhaust the conceptual space for positive value relations. According to her, there is room for a fourth positive value relation, which she calls “parity”. Her argument for parity comes in three parts. First, she argues that there are items that are not related by the sta
Large-scale food storage has been identified at an Early Mesolithic settlement on the east coast of Sweden, implying a delayed-return subsistence strategy. The excavation and analysis of the contents of a 9200-year-old construction, combined with ethnographic analogies and modern knowledge of microbial activity, suggest that fish was fermented at the site. The identification of a foraging economy
Six new species of Hieracium sect. Tridentata, viz. H. piranhae, H. xanthochlorum, H. bertilssonii, H. erectiramum, H. rigescoides and H. subpardalinum are described from the Götaland region, southern Sweden and H. gothicum var. blekingense is raised to specific rank as H. blekingense.
Molecular self-diffusion coefficients were measured in solutions of microcrystalline cellulose (MCC) and dissolving pulp, in 40 wt% aqueous tetrabutylammonium hydroxide (TBAH), using pulsed field gradient stimulated echo NMR. From the cellulose diffusion coefficients, a weight averaged radius of hydration h>w = 6.1 nm for MCC and h>w = 15 nm for pulp were obtained. Water and TBA+ ions show a signi
Families living with a person with mental illness can experience distress requiring therapeutic interventions. Web-based mindfulness interventions have shown beneficial health outcomes for both clinical and healthy populations, and may help families cope and overcome barriers that can otherwise hinder a help-seeking process. Aims: To develop and assess outcomes of a web-based mindfulness intervent
The Dynamic Testing Method has been shown to accurately characterize the electromagnetic model of Permanent Magnet Synchronous Machines by describing the relationship between the phase currents and the linked magnetic flux. Within this work, a performance evaluation of the Dynamic Testing Method applied to the Synchronous Reluctance Machine is presented. This paper discusses the difficulties of a
On the day of the 2016 summer solstice, June 21, MAX IV, the new synchrotron radiation facility in Lund, Sweden, will be inaugurated. MAX IV is setting a new standard in terms of emittance, thereby providing beamlines with the best possible brilliance and coherence. At the same time, MAX IV continues a more than three-decades-long successful history of Swedish synchrotron-radiation-based research.
In this study, we systematically assess the spatial variability in carbon and nitrogen balance simulations related to the choice of global circulation models (GCMs), representative concentration pathways (RCPs), spatial resolutions, and the downscaling methods used as calculated with LPJ-GUESS. We employed a complete factorial design and performed 24 simulations for Europe with different climate i
One of the largest challenges of computational chemistry is calculation of accurate free energies for the binding of a small molecule to a biological macromolecule, which has immense implications in drug development. It is well-known that standard molecular-mechanics force fields used in most such calculations have a limited accuracy. Therefore, there has been a great interest in improving the est
Substrate pH has been shown to be important for bryophyte distribution, although bryophytes are believed to obtain more or less all of their nutrients from rain water and deposition of airborn dust. In order to better understand bryophyte-pH relations we investigated pH ranges of bryophytes and bryophyte richness at different pH in southern Sweden. In addition, species turnover and critical pH val
Capacitive binding assays have long been considered highly sensitive. The underlying method in such assays includes sending short potential pulses and then registering the current. However, with the introduction of current pulses and registration of potential responses, the stability improved significantly, leading to assays of extreme sensitivities. The new assaying technology has been applied in
Opportunities for online shopping are transforming travel behaviour related to shopping, and they have the potential to reduce overall travel demands. This paper analyses the potential for reductions in carbon dioxide (CO2) emissions from passenger transport due to an increased use of online shopping in Sweden and adds to the broader picture of what potential growing online shopping might have on
