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MLI:s styrkor och svagheter - En skatterättslig analys av OECD:s multilaterala instruments potentiella genomslagskraft och funktionalitet

För närvarande har 78 stater signerat OECD:s multilaterala konvention för att implementera BEPS-åtgärder (MLI). Syftet med konventionen är att snabbt implementera skatteavtalsrelaterade BEPS-åtgärder i skatteavtal utan att bilateralt behöva omförhandla dessa. Konventionsparterna kan själva välja vilka skatteavtal de vill ska omfattas av MLI och ges stora möjligheter att reservera sig mot bestämmelTo this day, 78 states have signed the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The purpose of the convention is to swiftly implement tax treaty related BEPS measures without having to bilaterally implement those changes in every tax treaty. The parties of the convention are free to choose which of their tax treaties t

Depot neuroleptic maintenance treatment: clinical, pharmacological and neuropsychological aspects

Popular Abstract in Swedish Underhållsbehandling med neuroleptika minskar risken för nya skov av schizofreni. Ofta har patienter med kronisk psykos bristande sjukdomsinsikt och är därmed dåligt motiverade att följa medicinordinationer (bristande compliance). I sådana fall kan injektionsbehandling med depå-neuroleptika vara ett gott alternativ. Av de 89 patienter som behandlades med depåneuroleptikNeuroleptic maintenance treatment is effective to reduce the risk of further episodes of schizophrenia and other chronic psychoses, except affective. Lack of insight often lead to poor compliance to the prescripted medication. Then, neuroleptics might be given as depot injections. A group of chronic psychotic outpatients were assessed of clinical symptoms and side effects regularely during the th

It's a child's game: Investigating cognitive development with playing robots

To study and simulate cognitive development, it is useful to find a natural domain where many cognitive functions are needed and, but where the complexity of the environment and task is reasonable. We suggest that childrens games constitute a suitable domain. The ability to play is a very fundamental part of children's daily life and it is crucial for the future development of our behaviors in Bek

Functional Data Analysis of Tongue Articulation in Palatal Vowels: Gothenburg and Malmöhus Swedish /i:, y:, u-:/

This study used Functional Data Analysis (FDA) to analyse tongue articulation dynamics, more specifically the height and frontness of the tongue body and tip in the palatal vowels /i:, y:, u-:/ of two varieties of Swedish. Articulatory data were collected from nine speakers each of Gothenburg and Malmöhus Swedish. Standard z-score transformations were used for speaker normalisation. Results showed

Functional data analysis of tongue articulation in Gothenburg and Malmöhus Swedish /i:, y:, u-:/

Articulatory data collected from nine speakers each of Gothenburg and Malmöhus Swedish were used in a Functional Data Analysis (FDA) to study tongue articulation dynamics, more specifically the height and frontness of the tongue body and tip in the palatal vowels /i ̆, y ̆, u̟ ̆/. Standard z-score transformations were used for speaker normalisation. Results showed that the tongue articulation for

Joseph Beuys : fett och filt : en forskningskritisk essä

Joseph Beuys. Fat and felt. A critical essay. The extremely singular materials fat and felt for use in art, have an entirely dominating role in a long series of Joseph Beuys’ (1921-1986) most important work. They are found both in single works of art as well as in installations and happenings from the beginning of the 1960s and up to the end of the artist’s life. This essay deals with the artist’

A novel triple mix radiobinding assay for the three ZnT8 (ZnT8-RWQ) autoantibody variants in children with newly diagnosed diabetes.

BACKGROUND AND AIMS: Autoantibodies against the zinc transporter 8 (ZnT8A) are common in type 1 diabetes (T1D). ZnT8A analyses are complicated by the fact that there are three variants of the autoantigen at amino acid position 325 representing ZnT8-R (Arginine), ZnT8-W (Tryptophan) and ZnT8-Q (Glutamin). The aims of the study were: 1) to develop an autoantigen triple mix Radio-Binding Assay (RBA)

Successful Photopatch Testing with Ketoprofen Using One-Hour Occlusion.

The standard procedure for photopatch testing includes 24-h occlusion of the allergen, followed by irradiation at 5 J/cm2 ultraviolet A (UVA). Due to the timing, a separate visit to the clinic is needed for UV irradiation. The aim of this study was to determine whether a reduction in occlusion time from 24 h to 1 h, in order to simplify the testing procedure, influences test results when photopatc

Assessment of high and low enterotoxin A producing Staphylococcus aureus strains on pork sausage.

Three Staphylococcus aureus strains representing different alleles of the Siphoviridae prophage-encoded enterotoxin A (SEA) gene, including two high-SEA-producing strains and one low-SEA-producing strain were studied to investigate sea expression and SEA formation on a frankfurter type of sausage. The effect of lactic acid, an antimicrobial compound used as a preservative in food, was also investi

CCAAT/enhancer binding protein alpha (C/EBP alpha)-induced transdifferentiation of pre-B cells into macrophages involves no overt retrodifferentiation

Earlier work has shown that pre-B cells can be converted into macrophages by the transcription factor CCAAT/enhancer binding protein a at very high frequencies. Using this system, we performed a systematic analysis of whether during transdifferentiation the cells transiently reactivate progenitor-restricted genes or even retrodifferentiate. A transcriptome analysis of transdifferentiating cells sh

Acceptance and importance of clinical pharmacists' LIMM-based recommendations.

Objective The objective of this study was to evaluate the quality of the clinical pharmacy service in a Swedish hospital according to the Lund Integrated Medicine Management (LIMM) model, in terms of the acceptance and clinical significance of the recommendations made by clinical pharmacists. Method The clinical significance of the recommendations made by clinical pharmacists was assessed for a ra

Conformational analysis of HAMLET, the folding variant of human alpha-lactalbumin associated with apoptosis

A combination of hydrogen/deuterium (H/D) exchange and limited proteolysis experiments coupled to mass spectrometry analysis was used to depict the conformation in solution of HAMLET, the folding variant of human alpha-lactalbumin, complexed to oleic acid, that induces apoptosis in tumor and immature cells. Although near- and far-UV CD and fluorescence spectroscopy were not able to discriminate be

Self-perception and value system as possible predictors of stress

This study was directed towards personality-related, value system and sociodemographic variables of nursing students in a situation of change, using a longitudinal perspective to measure their improvement in principle-based moral judgement (Kohlberg; Rest) as possible predictors of stress. Three subgroups of students were included from the commencement of the first three-year academic nursing prog

High predictive value of the Systemic Lupus International Collaborating Clinics/American College of Rheumatology damage index for survival in systemic lupus erythematosus.

OBJECTIVE: We previously reported high Systemic Lupus International Collaborating Clinics (SLICC) scores in fatal cases of systemic lupus erythematosus (SLE) from our inception cohort. This study was done to clarify if the SLICC damage scores 5 years after diagnosis predicted the outcome. METHODS: We studied 80 patients with SLE (70 women, 10 men), all enrolled and diagnosed during the years 1981

A sulfophenylated polysulfone as the DMFC electrolyte membrane - an evaluation of methanol permeability and cell performance

A sulfophenylated polysulfone (PSU-sph), carrying 0.8 sulfonic acid units per repeating unit of the polymer, is evaluated as a membrane electrolyte for DMFC applications. The liquid uptake, methanol transport characteristics, electrolyte conductivity, and fuel cell performance are investigated. The methanol transport and DMFC performance results are compared to those of Nafion® 117. The PSU-sph me

Quality of planar whole-body bone scan interpretations - a nationwide survey

Purpose The purpose of this study was to investigate, in a nationwide study, the inter-observer variation and performance in interpretations of bone scans regarding the presence or absence of bone metastases. Methods Bone scan images from 59 patients with breast or prostate cancer, who had undergone scintigraphy due to suspected bone metastatic disease, were studied. The patients were selected to

Ramet demography in a ring-forming clonal sedge

1 In a calcareous dry grassland community in central Europe genets of the clonal sedge Carex humilis form very distinct rings of densely aggregated ramets. As genet growth form is generated by ramet population dynamics, ramet demography must be studied in order to understand how rings develop. We analysed how ramet demography in C. humilis depends on ramet position within the ring and how this is

Model Describing Material-Dependent Deformation Behavior in High-Velocity Metal Forming Processes

A constitutive model for rate-dependent and thermomechanically coupled plasticity at finite strains is presented. The plasticity model is based on a J(2) model and rate-dependent behavior is included by use of a Perzyna-type formulation. Adiabatic heating effects are handled in a consistent way and not, as is a common assumption, through a constant conversion of the internal work rate into rate of

Chronic hyperbaric exposure activates proinflammatory mediators in humans

Decompression illness (DCI) is an illness affecting divers subjected to reductions in ambient pressure. Besides a mechanical explanation to DCI, an inflammatory mechanism has been suggested. In this study, levels of interleukin (IL)-8, IL-6, IL-1 receptor antagonist (IL-1ra), secretory leukocyte protease inhibitor (SLPI), and neutrophil gelatinase-associated lipocalcin (NGAL) were measured in dive

Extraction of cadmium from phosphoric acid solutions with amines Part II. Diluent selection, flow-sheet configuration, pilot plant operation

A large number of diluents were screened to determine the optimum combination between diluent and extractant. Combinations of a C8 tertiary amine and aromatic diluents or of a C12 tertiary amine and aliphatic diluents do not lead to third-phase formation. A flow-sheet for a solvent-extraction process for treatment of various qualities of wet-process phosphoric acid solutions is proposed. Based on