Sökresultat

Skattelagstiftningen i Sverige och Europeiska unionen utformas i allt större utsträckning med utgångspunkt i dokument som tagits fram av OECD. Modellregler, kommentarer och administrativa riktlinjer om skattebaserodering och vinstförflyttning samt global minimibeskattning är inte rättsligt bindande, men påverkar ändå innehållet i bindande rätt. I avhandlingen undersöks vilket rättskällevärde sådanTax legislation in Sweden and in the European Union is increasingly drafted with reference to documents produced by the OECD. Model rules, commentaries and administrative guidance concerning base erosion and profit shifting and global minimum taxation are not legally binding, yet they influence the content of binding law. This thesis examines what weight such documents can be accorded as sources o

This article deals with the embodied and sensory experiences of individuals in Iceland who have become vegan in recent years. Grounded in ethnology and theoretically informed by embodied and relational approaches to eating, the study employs the concept of attunement to analyze empirical material from in-depth interviews with eighteen vegans aged 21–63 years old, as well as thirty-five written resThis article deals with the embodied and sensory experiences of individuals in Iceland who have become vegan in recent years. Grounded in ethnology and theoretically informed by embodied and relational approaches to eating, the study employs the concept of attunement to analyze empirical material from in-depth interviews with eighteen vegans aged 21–63 years old, as well as thirty-five written res

Sustainability in agriculture is as much a policy goal as a cultural and political project: privileging scientific expertise, innovation, and entrepreneurship, it defines what counts as competent farming, sidelining the everyday, hands-on skills that actually sustain it. This paper examines how skills shape sustainability in Southeastern European agriculture, focusing on North Macedonia and Greece

Hybrid desalination processes have gained attention for overcoming limitations of conventional membrane desalination. Forward osmosis (FO) systems using thermo-responsive polymer draw solutions are considered promising. In this work, the feasibility for water recovery from a thermo-responsive block copolymer solution (PAGB2000) was investigated using pervaporation (PV) and nanofiltration (NF) memb

In response to increasing human pressures on biodiversity, conservation targets have been set to reduce these pressures and halt biodiversity decline. However, consequences of these objectives on common species are rarely studied. We analyse the effect of a range of drivers related to climate, land use and land-use intensity on 265 common bird and 144 common butterfly species from more than 20,000

Semiconductor heterostructures that combine components with different dimensionalities provide an interesting avenue to manipulate the physical properties of the resulting material. Two-dimensional lead halide perovskites crystallize as flat microcrystals and have efficient in-plane exciton mobility, while perovskite nanocrystals are efficient emitters with a tunable bandgap that can self-ass

Retaining glycosyltransferases catalyze the formation of stereochemically conserved glycosidic bonds through mechanisms that remain debated. Using bovine α1,3-galactosyltransferase (α3GalT) as a model, we combine mutagenesis, equilibrium unfolding, kinetics, and molecular dynamics simulations to understand how donor-induced loop ordering promotes catalysis. Alanine-scanning mutagenesis of the C-te

The development of stable, high-concentration oil-in-water nanoemulsions (NEs) incorporating thyme essential oil (TEO) is hindered by intrinsic instability mechanisms, such as Ostwald ripening, and by challenges in characterizing concentrated, optically complex systems. Here, a rational, inquiry-driven formulation strategy, aligned with Formulation by Design principles, was applied to produce NEs

Oven bags are widely used in cooking to improve food juiciness and flavor while minimizing dishwashing. These bags are commonly manufactured from plastics such as polyamide (PA, nylon) and polyethylene terephthalate (PET). However, plastics used in food preparation may release additives, microplastics, or nanoplastics into food during heating, raising potential environmental and health concerns. T

Palladium hydrides are promising systems for hydrogen sensors and hydrogen storage, making the study of hydride formation in nanoparticles highly relevant. Lately, such studies have often been performed in situ or operando using synchrotron radiation of increasingly high intensity and brilliance. While beam-induced effects are well documented in liquid environments, they are rarely considered in t

This dissertation examines rhetorical aspects of market-oriented political thought in Sweden during the turn towards market-liberalism during the 1970s and 1980s. While there is a vast body of literature that demonstrates the importance of employers’ organisations in the dissemination of market-liberal ideas in Sweden, less attention has been paid to the rhetorical aspects through which ideologica

We report on the development and first experiments at a new X-ray absorption spectroscopy (XAS) endstation at the FemtoMAX beamline of the MAX IV Laboratory. Femtosecond time-resolved XAS measurements on solvated photoexcited molecular systems were performed with pulse-width-limited temporal resolution. The results demonstrate nearly shot-noise-limited signal quality, highlighting the capability o

Aim: We aimed to investigate the prevalence of self-reported kinesiophobia seven months after out-of-hospital cardiac arrest (OHCA) and its relationship with self-reported and objectively assessed physical activity. Additionally, to explore the relationship between self-reported kinesiophobia and symptoms of anxiety and depression.Method: Cross-sectional sub-study conducted within the Targeted HypAim: We aimed to investigate the prevalence of self-reported kinesiophobia seven months after out-of-hospital cardiac arrest (OHCA) and its relationship with self-reported and objectively assessed physical activity. Additionally, to explore the relationship between self-reported kinesiophobia and symptoms of anxiety and depression.Method: Cross-sectional sub-study conducted within the Targeted Hyp

The internal structures of the semi-magic, neutron-rich N=126 nuclei, 203Ir and 202Os, were studied. The nuclei of interest were produced using relativistic-energy projectile fragmentation of a 208Pb beam at the GSI facility in Germany. Internal isomeric decays were investigated via delayed γ-ray spectroscopy. In 203Ir, four observed transitions were associated with parallel decay branches from an

The object of study of this thesis is Fierté nationale: De Jéricho vers Gaza, a film that I shot in 2019 and completed in 2025, which follows Hassan Al Balawi—a Palestinian diplomat to Europe—as he returns to Palestine on the occasion of the fifteenth anniversary of the death of Yasser Arafat, former leader of the Palestine Liberation Organisation (PLO). Rather than beginning with a predefined res

Over the years, public service has entered a transition into collaboration as a means of accomplishing common goals for the good of society. Collaborative work across professions has long played an essential role in providing integrated services in response to complex societal problems. Inter-professional collaboration involves integrating different skills and competencies, which is described as a

Measurements of surface-atmosphere carbon dioxide (CO2) and methane (CH4) fluxes have been relatively sparse across the Arctic tundra and boreal biomes, causing significant uncertainties in carbon budget estimates from the region. While the availability of Arctic-boreal carbon flux data has increased substantially over the past decade, the data have remained spread across different repositories, s