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An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint

This article considers some of the issues presented during a Swedish International Fiscal Association(IFA) branch seminar held in December 2020 arising from the implementation by the EU Member Statesof the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020.Additionally, the article addresses comments issued by the Biden administration on possible progress onth

Agile practices in global software engineering – a systematic map

This paper presents the results of systematically reviewing the current research literature on the use of agile practices and lean software development in global software engineering (GSE). The primary purpose is to highlight under which circumstances they have been applied efficiently. Some common terms related to agile practices (e.g. scrum, extreme programming) were considered in formulating th

Agriculture, Pesticide Use, and Economic Development: A Cross-National Analysis (1990-2014)

Modern agricultural production typically requires large quantities of chemical pesticides, a potential source of both environmental and human harm. Previous social science research has suggested that environmental problems such as those associated with pesticide use may begin to decline at higher levels of economic development. Using fixed effects models, we examine whether this possible relations

Variable Selection in Functional Linear Concurrent Regression

We propose a novel method for variable selection in functional linear concurrent regression. Our research is motivated by a fisheries footprint study where the goal is to identify important time‐varying sociostructural drivers influencing patterns of seafood consumption, and hence the fisheries footprint, over time, as well as estimating their dynamic effects. We develop a variable‐selection metho

Commutator estimates on contact manifolds and applications

This article studies sharp norm estimates for the commutator of pseudo-differential operators with multiplication operators on closed Heisenberg manifolds. In particular, we obtain a Calderón commutator estimate: If D is a first-order operator in the Heisenberg calculus and f is Lipschitz in the Carnot–Carathéodory metric, then [D,f] extends to an L^2-bounded operator. Using interpolation, it impl