The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.

Pilgrimstad in central Sweden is an important locality for reconstructing environmental changes during the last glacial period (the Weichselian). Its central location has implications for the Scandinavian Ice Sheet as a whole. The site has been assigned an Early Weichselian age (marine isotope stage (MIS) 5 a/c; > 74 ka), based on pollen stratigraphic correlations with type sections in continental

Software process simulation can be a valuable support for process analysis and improvement provided the respective model development can focus on the issues at hand without spending effort on basically modeling everything from scratch. Rather, the modeling groundwork should readily be available as building blocks for (re)use. In the domain of software engineering, the work-test-rework cycle is one

Aim We analysed whether total body fat, abdominal fat and body fat distribution are associated with higher composite risk factor scores for cardiovascular disease (CVD) in young children. Methods Cross-sectional study of 238 children aged 8-11 years. Total body fat (TBF) and abdominal fat mass (AFM) were measured by DXA. TBF was expressed as a percentage of body weight (BF%). Body fat distribution

This study reports findings from the first large-scale experiment investigating whether entrepreneurs differ 1 from other people in their willingness to expose themselves to various forms of uncertainty. A stratified random sample of 700 chief executive officers from the Yangzi delta region in China is compared to 200 control group members. Our findings suggest that in economic decisions, entrepre

The removal of Mn(II) ions from water using mesoporous silica as the adsorbent material is discussed. The mesoporous silica was prepared in an economic manner through the use of sodium silicate as an inexpensive source of silica and decaoxyethylene cetyl ether [C-16(EO)(10)] as the template agent. The properties of the material were characterized and its adsorption capacity for Mn(II) ions from aq

An important new development within the European ENSEMBLES project has been to explore performance-based weighting of regional climate models (RCMs). Until now, although no weighting has been applied in multi-RCM analyses, one could claim that an assumption of ‘equal weight’ was implicitly adopted. At the same time, different RCMs generate different results, e.g. for various types of extremes, and

Biomarkers are needed to improve current diagnosis and surveillance strategies for patients with Barrett's oesophagus (BO) and oesophageal adenocarcinoma (OAC). Macrophage inhibitory cytokine 1/growth differentiation factor 15 (MIC-1/GDF15) tissue and plasma levels have been shown to predict disease progression in other cancer types and was therefore evaluated in BO/OAC.

Background and Purpose: Natriuretic peptides predict poor outcomes in cardiovascular disease. However, the knowledge of their relationship to stroke is limited and prospective studies from the general population are few. The purpose of this study was to explore the relationship between N-terminal pro-brain natriuretic peptide (NT-proBNP) and midregional pro-atrial natriuretic peptide (MR-proANP) p

A set of concotto samples, a type of fired mixture of various raw materials, coming from firing place of the perifiuvial protohistoric site of Longola (Campania region, southern Italy) was characterized by means of a multi-analytical approach, i.e. polarized light optical microscopy (OM), X-ray powder diffraction (XRD), scanning electron microscopy and energy dispersive spectrometry (SEM-EDS), X-r

We perform a statistical and energetic analysis of atomic polarizabilities obtained with the LoProp approach for all atoms in the avidin tetramer for 70 snapshots from molecular dynamics simulations with seven different biotin analogues, and from the crystal structure of the photosynthetic reaction center (in total 560 698 individual polarizabilities). Dynamic effects give a variation of the polar

Low-frequency coding DNA sequence variants in the proprotein convertase subtilisin/kexin type 9 gene (PCSK9) lower plasma low-density lipoprotein cholesterol (LDL-C), protect against risk of coronary heart disease (CHD), and have prompted the development of a new class of therapeutics. It is uncertain whether the PCSK9 example represents a paradigm or an isolated exception. We used the "Exome Arra

A single-nucleotide polymorphism (SNP) at the IL12RB2 locus showed a suggestive association signal in a previously published genome-wide association study (GWAS) in systemic sclerosis (SSc). Aiming to reveal the possible implication of the IL12RB2 gene in SSc, we conducted a follow-up study of this locus in different Caucasian cohorts. We analyzed 10 GWAS-genotyped SNPs in the IL12RB2 region (2309

U-Pb baddeleyite geochronology and geochemistry of mafic cobbles from the similar to 300 Ma Dwyka diamictite on the western boundary of the Kalahari Basin provide new insights into the sub-Kalahari basement. Palaeo-ice flow directions indicate that the origin of the Dwyka diamictite deposits on the border between South Africa and Namibia is from beneath the Kalahari sands to the east or north-east

A biocatalysis based method for the solvent-free production of N-alkanoyl-N-methylglucamide (MEGA) surfactants was developed and used as a case study for the evaluation of different environmental assessment tools, such as the freeware package EATOS (Environmental Assessment Tool for Organic Synthesis). In order to also consider energy usage and process facilities, e. g. heating, stirring and vacuu

CONTEXT: Autism spectrum disorders (ASDs) have been suggested to represent the extreme end of a normal distribution of autisticlike traits (ALTs). However, the evidence of this notion is inconclusive. OBJECTIVE: To study whether there are similar genetic and/or environmental etiologies behind ASDs and ALTs. DESIGN: A nationwide twin study. PARTICIPANTS: Consenting parents of all Swedish twins aged

The capacity of different microbial groups to recolonise soil after a fire event will be decisive in determining the microbial community after the fire. Microbial recovery after a wildfire that occurred in Sierra la Grana (Alicante province, southeast Spain) was tracked for 32 months after the fire. Colony forming units (CFUs) of different microbial groups, microbial biomass, soil respiration, bac

Cyclooxygenase-2 (COX-2) is an inducible enzyme that drives inflammation and is the therapeutic target for widely used nonsteroidal antiinflammatory drugs (NSAIDs). However, COX-2 is also constitutively expressed, in the absence of overt inflammation, with a specific tissue distribution that includes the kidney, gastrointestinal tract, brain, and thymus. Constitutive COX-2 expression is therapeuti

In this retrospective epidemiologic study, we present pneumococcal carriage data from 109 Swedish day care centers over a period of 10 years. Aspects of season, age, personnel and group size were studied. We found a significant seasonal variation in pneumococcal carriage. Group size was a significant risk factor for pneumococcal carriage. Pneumococcal carriage was 4.5 % in personnel.

Ductile shear zones associated with emplacement of high-pressure nappes are key features to resolve exhumation mechanisms. The Eastern Segment of the Sveconorwegian orogen hosts an eclogite-bearing fold nappe, whose basal shear zone shows structures associated with emplacement of the eclogite-bearing nappe and decompression under high to intermediate pressure granulite and upper amphibolite fades