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Ingen relation är perfekt – En studie av relationen mellan intern skattelagstiftning och skatteavtal i svensk rätt i ljuset av OECD:s modellavtal och tre avgöranden från Högsta förvaltningsdomstolen

Trenden av ökad internationell handel har resulterat i att skattskyldiga blivit allt mer beroende av dubbelbeskattningsavtal. Existensen av dessa har på senare år blivit hotad, eftersom domstolar underlåtit tillämpningen av avtal till fördel för intern rätt, internationellt benämnt tax treaty override. I Sverige har sådan override skett genom Högsta förvaltningsdomstolens praxis. Uppsatsens syfte With the growing global trade, the demand for tax treaties has risen. The existence of such treaties has however lately been threatened due to courts applying domestic law in favor of tax treaties, more commonly known as “tax treaty override”. The Swedish Supreme Administrative Court has been guilty of treaty override in its case law. The aim of this thesis is therefore to determine applicable law

Romana mors: självmord i romarnas värld

Romana mors (=Roman death) was the expression the Romans used for suicide since the Latin word suicidium didn’t exist in classical Latin and didn’t appear until the late Middle Ages. Such deaths were common among the upper classes in the 1st century B.C. and A.D., the two periods which I have drawn material from, and were considered as a noble way to end one’s life, a turning-point being Cato’s su

NAGLU mutations underlying Sanfilippo syndrome type B

Sanfilippo syndrome type B (mucopolysaccharidosis III B) is a rare autosomal recessive disease caused by deficiency of alpha-N-acetylglucosaminidase, one of the enzymes required for the lysosomal degradation of heparan sulfate. The gene for this enzyme, NAGLU, recently was isolated, and several mutations were characterized. We have identified, in amplified exons from nine fibroblast cell lines der

Expression of a functional proteinase inhibitor capable of accepting xylose: bikunin

Bikunin is a Kunitz-type proteinase inhibitor, which is cross-linked to heavy chains via a chondroitin sulfate chain, forming inter-alpha-inhibitor and related molecules. Rat bikunin was produced by baculovirus-infected insect cells. The protein could be purified with a total yield of 20 mg/liter medium. Unlike naturally occuring bikunin the recombinant protein had no galactosaminoglycan chain. En

The Promotional Tactics of Neo-Nazi Groups and Extreme Far Right Parties - The Raoul Wallenberg Inst

The Promotional Tactics of Neo-Nazi Groups and Extreme Far Right Parties - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and

https://rwi.lu.se/2018/03/14/promotional-tactics-neo-nazi-groups-extreme-far-right-parties/ - 2025-10-19

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Publication Series VOL.2 From so far to so close: Stories from the present and the past *This publication is licenced under a CC BY-NC License for free access. https://creativecommons.org/licenses/by/4.0/ @SoCloseEU @socloseeu SO-CLOSE Project www.so-close.eu Enhancing Social Cohesion through Sharing the Cultural Heritage of Forced Migrations https://twitter.com/So_close_eu https://twitter.com/So_

https://www.sol.lu.se/fileadmin/user_upload/amnen/europastudier/SO-CLOSE_Publication_VOL.2.pdf - 2025-10-18

Plasma levels of six carotenoids in nine European countries: report from the European Prospective Investigation into Cancer and Nutrition (EPIC)

Background: In addition to their possible direct biological effects, plasma carotenoids can be used as biochemical markers of fruit and vegetable consumption for identifying diet-disease associations in epidemiological studies. Few studies have compared levels of these carotenoids between countries in Europe. Objective: Our aim was to assess the variability of plasma carotenoid levels within the c

Rapidly evolving marmoset MSMB genes are differently expressed in the male genital tract.

BACKGROUND: Beta-microseminoprotein, an abundant component in prostatic fluid, is encoded by the potential tumor suppressor gene MSMB. Some New World monkeys carry several copies of this gene, in contrast to most mammals, including humans, which have one only. Here we have investigated the background for the species difference by analyzing the chromosomal organization and expression of MSMB in the

To buy or not to buy - public or private. A study regarding the announcement effect and value creation in different types of M&A transactions

Purpose: The purpose of this study is to examine the abnormal returns for the acquiring firms surrounding M&A announcements. The emphasis of the study lies on examining the difference in abnormal returns between acquiring public and private firms. Secondly, the study aims to get theoretical insights by examining the relationship between the magnitude of abnormal returns and different deal char

The Integrity of the Human Mind - State-Sponsored Online Manipulation and the Freedom to Hold Opinions in Article 10 ECHR

Den teknologiska utvecklingen i samhället medför nya utmaningar i förhållande till mänskliga rättigheter. Individers beroende av internet och sociala medier utnyttjas i allt större utsträckning av aktörer som i hemlighet avser påverka den fria åsiktsbildningen. Statligt finansierad manipulation via digitala medier utgör ett särskilt oroande fenomen på grund av dess implikationer på åsiktsfrihet ocThe current digitalisation in society has brought new challenges to international human rights law. Actors aiming to covertly influence opinions are increasingly taking advantage of individuals’ dependence on the internet and social media. State-sponsored online manipulation constitutes a phenomenon of particular concern in light of its potential implications for the free forming of opinions and,

Atrial fibrillation in immigrant groups : a cohort study of all adults 45 years of age and older in Sweden

To study the association between country of birth and incident atrial fibrillation (AF) in several immigrant groups in Sweden. The study population included all adults (n = 3,226,752) aged 45 years and older in Sweden. AF was defined as having at least one registered diagnosis of AF in the National Patient Register. The incidence of AF in different immigrant groups, using Swedish-born as referents

Cancer patients' perceptions of quality-of-care attributes—Associations with age, perceived health status, gender and education

Aims and objectives: The aim of this study was to explore the associations between patients' gender, education, health status in relation to assessments of patient-centred quality and individuality in care and trust in nurses for those <65 (working age) and ≥65 years (older people). Background: Patients' assessments of the quality of care they receive are essential for the development of the provi

CYP3A genes and the association between prenatal methylmercury exposure and neurodevelopment

Background Results on the association between prenatal exposure to methylmercury (MeHg) and child neuropsychological development are heterogeneous. Underlying genetic differences across study populations could contribute to this varied response to MeHg. Studies in Drosophila have identified the cytochrome p450 3A (CYP3A) family as candidate MeHg susceptibility genes. Objectives We evaluated whethe

Evolution of floral scent in relation to self-incompatibility and capacity for autonomous self-pollination in the perennial herb Arabis alpina

Background and Aims: The transition from outcrossing to selfing is a frequent evolutionary shift in flowering plants and is predicted to result in reduced allocation to pollinator attraction if plants can self-pollinate autonomously. The evolution of selfing is associated with reduced visual floral signalling in many systems, but effects on floral scent have received less attention. We compared mu

Qmod 2016 plenary speakers

Jens J. Dahlgaard Sweden Dr. Dahlgaard became a chair professor in financial auditing at Aarhus Uni- versity (1986-1991), and chair professor of a new established department of quality management in 1991 where he developed and was responsible for the first and only MSc program in quality management in Denmark from 1992 to 2000. He became later (2000) chair professor of the Division of Quality Tech

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/qmod_2016_plenary_speakers.pdf - 2025-10-19

Land cover classification using machine-learning techniques applied to fused multi-modal satellite imagery and time series data

Land cover classification is one of the most studied topics in the field of remote sensing, involving the use of data from satellite sensors to analyze and categorize different land surface types. There are numerous satellite products available, each offering different spatial, spectral, and temporal resolutions. Consequently, several methodologies have been developed to efficiently determine land

Tongue and Jaw Movement Patterns in Heavy Metal Growling: An EMA Case Study

Research into voice qualities that employ supraglottal structures has enlightened our knowledge on the relationship between the laryngeal and the oral articulators. One such insight, which is described within the laryngeal articulator model, is the relationship between the tongue and jaw, and laryngeal constriction. There is evidence to suggest that the tongue dorsum is actively involved in laryng

Pernillegooch

Curriculum Vitae Education/academic degrees Ph.D in Social Anthropology from the University of Lund 1998. B.A. from the University of Lund. Major in social anthropology, minors in sociology, cultural geography and environmental science 1987. Current position Senior lecturer in human ecology at the Human Ecology Division, Lund University. Lecturer at the Department of Sociology/Social Anthropology,

https://www.keg.lu.se/sites/keg.lu.se/files/pernillegooch.pdf - 2025-10-19