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The main objective of this paper is to calculate the distribution of the tax burden across income levels in Spain between 1960 and 1990. The chosen period covers the final years of Franco’s dictatorship and the first ones of the present parliamentary regime, and is thus meant to explore how political change was reflected on taxation. Does transition entail a fiscal revolution? Here is one case stu
This paper investigates the evolution of income inequality in Spain during its transition to democracy, suggesting a method for the correction of under-reporting of earnings and profits in the Household Budget Surveys’ data. The contribution is twofold: the methodological proposal, based on income-expenditure discrepancy and scaling-up to National Accounts, improves on previous work, and can be co
Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases. I maintain in this article that legal certainty would benefit from explicit signals from the state
Background: On-going climate change is predicted to result in a growing number of extreme weather events - such as heat waves - throughout Europe. The effect of high temperatures and heat waves are already having an important impact on public health in terms of increased mortality, but studies from an Estonian setting are almost entirely missing. We investigated mortality in relation to high summe
The cytosolic Ca2+-binding S100A9 and S100A8 proteins form heterodimers that are primarily expressed in human neutrophils and monocytes. We have recently shown that S100A9 binds to TLR4 in vitro and induces TLR4-dependent NF-κB activation and a pro-inflammatory cytokine response in monocytes. In the present report we have further investigated the S100A9-mediated stimulation of TLR4 in monocytes. U
Background: Contact dermatitis resulting from the use of shin pads is usually caused by rubber components, dyes, benzoyl peroxide, or formaldehyde resins. Objectives: To investigate and identify a new allergen in shin pads that was responsible for severe contact dermatitis in a young football player. Methods: High-performance liquid chromatography (HPLC) of samples of shin pads was performed. The
PurposeCities are both at risk and the cause of risk. The interconnectedness of urban features and systems increases the likelihood of complex disasters and a cascade or “domino” effect from related impacts. However, the lack of research means that our knowledge of urban risk is both scarce and fragmented. Against this background, the purpose of this paper is to examine the unique dynamics of risk
Modern society is increasingly dependent on IT-systems. Due to this dependence it is importantthat IT-networks are designed to be resilient, meaning that they will either maintain or quickly recover theirfunctionality when exposed to strain. Simulation-based methods that consider supply network topology as wellas system responsible for repairing supply network have previously been used and found t
Diabetes mellitus is a group of diseases characterized by chronic hyperglycemia. Women who develops hyperglycemia for the first time during pregnancy receive the diagnosis gestational diabetes mellitus (GDM). Presently, there is no consensus about the diagnostic criteria for GDM. A majority of these women subsequently develop postpartum overt diabetes making it important to identify these patients
Mental health problems affect the patients and their families, who may also need therapeutic interventions. Mindfulness interventions have shown beneficial health effects for clinical and healthy populations. A web-based mindfulness intervention was tailored to address families' needs of support and tested in a pilot intervention study. The aim of this study was to explore the participants' experi
Our preliminary data show high levels of adenosine in the blood of very low birth weight (VLBW) infants, positively correlating to their prematurity (i.e. body weight class). This prompted us to look for a mechanism promoting such impressive adenosine increase. We hypothesized a correlation with oxygen challenge. In fact, it is recognized that either oxygen lack or its excess contribute to the pat
Background: Maintaining and improving the quality of prosthetics and orthotics education at the Tanzania Training Centre for Orthopaedic Technologists is essential for the provision of appropriate prosthetics and orthotics services in African countries. Aim: To describe how Tanzanian and Malawian graduates’ of the Diploma in Orthopaedic Technology perceive their education and how it could be impro
Introduction: In Sierra Leone, West Africa, there are many people with disabilities in need of rehabilitation services after a long civil war. Sierra Leone is among the ten least developed countries in the world and half of the population live under the absolute poverty line with an income less than $1.25 a day. Aim: The aim of this qualitative study was to explore the experiences of prosthetic an
Introduction: Assistive technology is required to implement the Convention of Rights of Persons with Disabilities which asserts that all people with disabilities have the right to personal mobility and available and affordable assistive technologyAim: Investigate patients’ satisfaction with their lower-limb prosthetic or orthotic device and related service delivery in Malawi and Sierra Leone and t
Introduction: Few studies have investigated overall satisfaction with prostheses fabricated using low-cost technology. Evidence-based recommendations for prosthetic and orthotic services in low-income countries are needed in order to more effectively provide services. Detailed analysis of variables which influence patient satisfaction with assistive devices are therefore of interest to investigate
Danmark och Sverige skiljer sig åt i konstitutionella grundmodeller för den statliga förvaltningens ställning. Artikeln undersöker i rättsvetenskapligt perspektiv vad dessa skillnader betyder för utrymmet för politisk styrning av den statliga förvaltningen i fråga om organisation, styrning av olika slag samt kontroll. En slutsats är att de teoretiska konstitutionella modellerna inte ensamma bidrar
Background: Maintaining and improving the quality of prosthetics and orthotics education at the Tanzania Training Centre for Orthopaedic Technologists is essential for the provision of appropriate prosthetics and orthotics services in African countries.Objectives: To describe how Tanzanian and Malawian graduates’ of the Diploma in Orthopaedic Technology perceive their education and how it could be
