Det globala skatteavtalsnätverket består idag av mer än 3000 skatteavtal. Ett av skatteavtalens primära syfte är att undvika att skattesubjekt blir beskattade för en och samma inkomst två gånger. Genom uppnåendet av syftet att undvika dubbelbeskattning främjas globalisering och internationell tillväxt. Skatteavtal är folkrättsliga traktat och ingåendet av ett bi – eller multilateralt skatteavtal fToday, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. There is no universal system on how countries look at the relationship between tax treaties entered into and domestic law. It is usually sa

Vid utdömandet av påföljder i den svenska straffrätten utgår domstolarna ifrån brottslighetens straffvärde. De vanligaste faktorerna för nedsättning av straffvärdet är uttryckliga i lagtexten men domstolarna har även möjlighet att beakta andra grunder som de anser vara av vikt. Dessa grunder kan vidare användas för att utdöma straff som understiger straffskalan för det aktuella brottet. Denna upp

En bostadsfastighet har ofta ett stort förmögenhetsvärde, varför sådana ibland utmäts och säljs i samband med utsökning. Emellertid kan en utmätning av en bostadsfastighet innebära stora olägenhet för gäldenären i fråga, särskilt med tanke på den bostadsbrist som finns i Sverige. Därför syftar denna uppsats till att utreda hur utmätningsordningen behandlar utmätning av bostadsfastigheter i de fall

Artificiell intelligens blir allt vanligare inom det kreativa området. AI uppvisar på olika sätt kreativitet genom att producera nya självständiga konstnärliga och litterära verk. För att AI ska kunna producera ett resultat måste ofta stora mängder data samlas in och analyseras i en process som kallas för datautvinning. Innan data kan användas i datautvinningsprocessen behöver den ofta förbehandlaArtificial intelligence is becoming more common in the creative sphere. AI is displaying creative abilities by producing new independent artistic and literary works. In order for AI to produce an output it requires vast amounts of data to be collected and analyzed in a process called data mining. Before the data can be used for data mining it often has to be altered and treated in a preprocess. If

Single-nucleotide polymorphisms (SNPs) in GSDMB (Gasdermin B) and ORMDL3 (ORMDL sphingolipid biosynthesis regulator 3) are strongly associated with childhood asthma, but the molecular alterations contributing to disease remain unknown. We investigated the effects of asthma-associated SNPs on DNA methylation and mRNA levels of GSDMB and ORMDL3. Genetic association between GSDMB/ORMDL3 and physician

Abstract in UndeterminedExtreme down-scaling of nanoelectronic devices by top-down fabrication methods may be hindered by several obstacles, such as the cost for patterning and processing, or inferior device performance due to process-induced damage. In this presentation I will present a bottom-up approach for nanometer-scale device fabrication, based on seeded growth of semiconductor nanowires, u

A significant proportion of familial breast cancers cannot be explained by mutations in the BRCA1 or BRCA2 genes. We applied a strategy to identify predisposition loci for breast cancer by using mathematical models to identify early somatic genetic deletions in tumor tissues followed by targeted linkage analysis. Comparative genomic hybridization was used to study 61 breast tumors from 37 breast c

Aim The distribution of taxa ('microspecies') in the apomictic species complexes Hieracium L. sect. Hieracium and H. sect. Vulgata (Griseb.) Willk. and Lange have been analysed to test whether the geographical distribution of species within each complex will reflect historical processes and phenomena, e.g. historical barriers to migration and range expansion. It is argued that apomictic species ca

Design To study the association between mode of delivery and neonatal mortality in second twins. To study the association between caesarean delivery and mortality with minimum bias of the indication for the operation, we wanted to compare the outcome of second twins delivered by caesarean due to breech presentation of the sibling with vaginally delivered second twins in uncomplicated pregnancies.

Objective: Long-term oxygen therapy (LTOT) during 15 h/day or more prolongs survival in patients with chronic obstructive pulmonary disease (COPD) and severe hypoxemia. No randomized controlled trial has evaluated the net effects (benefits or harms) from LTOT 24 h/day compared with 15 h/day or the effect in conditions other than COPD. We describe a multicenter, national, phase IV, non-superiority,