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When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly – in different legal outco

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Effective pollination is a complex phenomenon determined by the outcome of the interaction between pollen transfer and a plants' pollinator dependency, yet most studies investigate pollinator effectiveness without consideration of plant mating system differences. We investigated pollinator effectiveness in three types of blueberry that differed in their degree of pollinator dependency as measured

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Samhällsreformer och utvecklingen inom den svenska offentliga sektorn har omformat förutsättningarna för socionomyrket och andra professioner samt förändrat socionomernas arbetsområde. Jag har använt begreppet karriär för att undersöka förändringar inom socionomprofessionen, eftersom det ger ett perspektiv för att belysa stabilitet och förändring samt kan fånga både externa och interna krafter i pSocietal reforms and development within the Swedish public sector have reframed the prerequisites for social workers, and other professions, and changed the area of work practice. I have used the career concept in order to investigate professional change because it provides a conceptual lens to illuminate stability and change and it captures both external and internal professional processes. To ma

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The combination of short days and long cold winter nights, in temperate regions, presents a major challenge for small diurnal birds. Small birds regularly employ heterothermy and enter rest-phase hypothermia during winter nights to conserve energy. However, we know little about how environmental conditions, such as food availability, shape these strategies. We experimentally manipulated food avail

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Drop-in biofuels from forest by-products such as black liquor can help deliver deep reductions in transport greenhouse gas emissions by replacing fossil fuels in our vehicle fleet. Black liquor is produced at pulp mills that can increase their pulping capacity by upgrading some of it to drop-in biofuels but this is not well-studied. We evaluate the techno-economic and greenhouse gas performance of

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The present article describes the approaches of five ensembles specialized in transcultural music-making in the context of contemporary music in Germany, the Netherlands, Uzbekistan and Turkey. While facing similar underlying conceptual and practical challenges in the process of combining different musical traditions and cultural backgrounds, such as the question of how to merge oral and notated t

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Orsi and Garcia (Philos Stud, 2020, https://doi.org/10.1007/s11098-020-01471-6) argue that fitting-attitude analysis of value (FA-analysis, for short) isvulnerable to an explanatory objection. On FA-analysis, for an object to be valuable is for it to be a fitting target of an attitude—a pro-attitude if its value is positive and a con-attitude if it is negative. For different kinds of value differeOrsi and Garcia (Philos Stud, 2020, https://doi.org/10.1007/s11098-020-01471-6) argue that fitting-attitude analysis of value (FA-analysis, for short) isvulnerable to an explanatory objection. On FA-analysis, for an object to be valuable is for it to be a fitting target of an attitude—a pro-attitude if its value is positive and a con-attitude if it is negative. For different kinds of value differe

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In this brief comparison of three examples from contemporary Chinese SF, we see the impossible topology of the digital realm envisioned as a lightscape, a seascape, and as a cityscape under surveillance. The digital chronotopes explored include the computer-generated alternative reality in Liu Cixin's The Three-Body Problem, the ocean of data in Tang Fei's “Call Girl,” and language as World Wide W

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In 2009, the Swedish government launched a nationwide dissemination and implementation project regarding substance abuse treatment, Knowledge to Practice (KTP), which was commissioned by the Swedish National Board of Health and Welfare (SoS). Aim: The study aimed to evaluate the effectiveness of a national project to disseminate and implement evidence-based assessment instruments and treatment met

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Magnesium and its alloys attract increasingly wide attention in various fields, ranging from transport to medical solutions, due to their outstanding structural and degradation properties. These properties can be tailored through alloying and thermo-mechanical processing, which is often complex and multi-step, thus requiring in-depth analysis. In this work, we demonstrate the capability of synchro

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Time-resolved optical pump/X-ray probe experiments are often used to study structural dynamics. To ensure high temporal resolution, it is necessary to monitor the timing between the X-ray pulses and the laser pulses. The transition from a crystalline solid material to a disordered state in a non-thermal melting process can be used as a reliable timing monitor. We have performed a study of the non-

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Catalysis is one of the most important processes in our world, being accountable for over 85% of the worldGPD. As a consequence, the implementation of novel techniques as well as the study and development of newcatalysts is of primary importance. In this context, the catalytic oxidation of CO is of significant importance forfundamental research and industrial applications alike.This work presents