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Location Specific Advantages (LSAs) förenlighet med armlängdsprincipen enligt OECD

Location Specific Advantages (LSAs) kan ses som lokala, immateriella tillgångar som finns på en viss plats i form av exempelvis billig arbetskraft eller en välutvecklad infrastruktur. I FN:s manual för internprissättning från maj 2013 ges både Kina och Indien egna kapitel där de förklarar sin syn på LSAs och hur de anser att multinationella bolag bör ta hänsyn till dessa i sin internprissättning.

Amir Naghibi

Researcher Contact details Email: amir [dot] naghibi [at] tvrl [dot] lth [dot] seOrganisation Division of Water Resources Engineering Service point: 3 WebpageAmir Naghibis profile in Lund University research portalOther affiliations Profile area member LTH Profile Area: Water Researcher Centre for Advanced Middle Eastern Studies (CMES) Member of Strategic Research Area MECW: The Middle East in the

https://www.cmes.lu.se/amir-naghibi - 2026-06-15

The GAGOme : a cell-based library of displayed glycosaminoglycans

Glycosaminoglycans (GAGs) are essential polysaccharides in normal physiology and disease. However, understanding of the contribution of specific GAG structures to specific biological functions is limited, largely because of the great structural heterogeneity among GAGs themselves, as well as technical limitations in the structural characterization and chemical synthesis of GAGs. Here we describe a

Similar estimates of temperature impacts on global wheat yield by three independent methods

The potential impact of global temperature change on global crop yield has recently been assessed with different methods. Here we show that grid-based and point-based simulations and statistical regressions (from historic records), without deliberate adaptation or CO 2 fertilization effects, produce similar estimates of temperature impact on wheat yields at global and national scales. With a 1 °C

Medium-term heat load prediction for an existing residential building based on a wireless on-off control system

For district heating systems, prediction of the heat load is a very important topic for energy storage and optimized operation. For large and complex heating systems, most prediction models in previous publications only considered the influence of outdoor temperature, whereas the indoor temperature and thermal inertia of buildings were not included. For an energy-efficient residential building in

Musculature of an Early Cambrian cycloneuralian animal

Cycloneuralians are ecdysozoans with a fossil record extending to the Early Cambrian Fortunian Age and represented mostly by cuticular integuments. However, internal anatomies of Fortunian cycloneuralians are virtually unknown, hampering our understanding of their functional morphology and phylogenetic relationships. Here we report the exceptional preservation of cycloneuralian introvert musculatu

Industrial Intensification and Energy Embodied in Trade : Long-Run Energy Perspective of the Planned Economy of Czechoslovakia

This paper examines the role of foreign trade in the consumption of energy in Czechoslovakia through a bottom-up approach in accounting for energy embodied in trade with manufactured goods. It provides a unique analysis of annual changes in energy embodied in trade in a country characterized by changing political regimes. On the whole, Czechoslovakia has been a net exporter of energy throughout th

The Platformized Matchmaking Labor : What Do Prosumers Do in Dating Apps

Across a wide range of cultural and socio-political contexts, matchmaking has been valued as a legitimate profession that involves labor and remuneration in cultures. It represents the long-lasting commercialization of effective intimacy building. In the era of algorithms and platforms,the emergence of modern matchmaking, such as in mobile dating apps (MDAs), showcases the impact of platformizatio

Reflections about handling interview data from third countries at European universities: Collaboration opportunities and/or risky business for participants and researchers?

Through reflections about a case study concerning an unfeasible, planned research study on nurses’ working days during the COVID-19 pandemic, the article aims to describe and discuss legal and ethical challenges when conducting European-based research together with nurses in third countries. The article highlights how the General Data Protection Regulation challenges EU and non-EU research collabo