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In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax

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The concern raised in this paper is whether the cone of diversification for EU to its low income trading partners has become more similar over time, as this would imply a risk for a Stolper- Samuelson effect. In order to assess this risk, the methodology in this paper is designed to capture any rising similarities of EU to its trading partners since a Stolper- Samuleson effect infers that the good

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It is an open question whether small planets around M dwarfs are able to maintain atmospheres. The Hot Rocks Survey aims to address this question by observing nine rocky exoplanets orbiting M dwarfs with MIRI emission photometry to constrain the onset of atmospheres. In this paper, we present two MIRI F1500W (15 μm) eclipses of LTT 3780 b, an ultrashort-period super-Earth (P = 0.768 days, R = 1.32

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This bachelor thesis focuses on the democratic transition in Argentina in the begin¬ning of the 1980s and aims to expose several variables within this political develop¬ment by using a method of process tracing. What many scholars have failed to notice is the role that women's movements in Latin America have had in this process. The authoritarian regime in Argentina also failed to acknowledge

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OBJECTIVES: Left ventricular diastolic dysfunction with preserved systolic function (DD-PSF) is associated with an increased risk of morbidity and mortality. Population-based surveys studying the associations between DD-PSF and lifestyle-associated risk factors, such as leisure time physical activity (LTPA) and smoking, are scarce. Thus, the aims were to explore the associations between DD-PSF and

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The possible association between stress-related exhaustion and reduced activity in the hypothalamo-pituitary-adrenal (HPA) axis is increasingly in focus. The aim of the present study was to examine whether exhaustion measured in a non-patient population is associated with alterations in diurnal cortisol profile. The study population included 78 working individuals. The study group was dichotomised

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Background: Central venous oxygen saturation (ScvO(2) ) is suggested to reflect the adequacy of oxygen delivery, and the main objective of the present study was to determine whether ScvO(2) is associated with outcome in haemodynamically stabilized trauma patients. Methods: Haemodynamically unstable trauma patients receiving a central venous line within 1 h of admission were eligible for inclusion

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INTRODUCTION: This study examines the link between daytime and nighttime excessive sleep and cognition, cognitive decline, and dementia in individuals with existing mild cognitive impairment (MCI).METHODS: Using data from the Swedish longitudinal study Good Aging in Skåne, participants aged 60-102 years were retrospectively classified as MCI based on cognitive testing. The average follow-up time w

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This paper aims to empirically explore and conceptualise how circular fashion platforms enable and shape the practice of secondhand clothes shopping. Taking a shopping-as-practice approach and drawing on an ethnographically inspired study, this paper explores how a Swedish digital second-hand commerce platform enables different modes of shopping. The analysis shows that this platform and its socio

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BACKGROUND: Both postoperative acute kidney injury (AKI) and preoperative chronic kidney disease (CKD) are associated with significantly worse outcomes following surgery. The relationship of both of these conditions with each other and with CKD progression after surgery remains poorly studied. Our objective was to assess if there was an interaction between preoperative kidney function estimated by

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OBJECTIVES: We aimed to investigate whether sleep duration is associated with self-reported overall health, screen time, and nighttime texting among Swedish adolescents.METHODS: This was a cross-sectional survey of students (n = 1518) aged 13 to 15 years (50.7% girls) in southern Sweden.RESULTS: Fewer than 8 hours sleep duration before a school day was reported by 31% of students. The median time

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A growing body of evidence suggests that astrocytes play a major role in the pathophysiology of Alzheimer's disease. Given that APOE is primarily expressed in astrocytes, these cells might be an important link between the APOE ϵ4 allele and the development of Alzheimer's disease pathology. Here, we investigate this hypothesis in vivo by measuring myo-inositol, a metabolite involved in astrocytic f

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Rh immune globulin (WinRho SDF; Cangene, Mississauga, ON, Canada) is an effective treatment for autoimmune thrombocytopenic purpura; however, maintaining a sustained supply for its use in autoimmune thrombocytopenic purpura and its primary indication, hemolytic disease of the newborn, makes the development of alternative reagents desirable. We compared Rh immune globulin and 6 human monoclonal ant

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Background: Arterial hemodynamic parameters derived from reservoir-excess pressure analysis exhibit prognostic utility. Reservoir-excess pressure analysis may provide useful information about an influence of altered hemodynamics on target organ such as the kidneys. We determined whether the parameters derived from the reservoir-excess pressure analysis were associated with the reduction in estimat

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Background: The menopause transition is associated with unfavourable alterations in health. However, postprandial metabolic changes and their mediating factors are poorly understood. Methods: The PREDICT 1 UK cohort (n=1002; pre- n=366, peri- n=55, and post-menopausal females n=206) assessed phenotypic characteristics, anthropometric, diet and gut microbiome data, and fasting and postprandial (0–6

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Generative Artificial Intelligence (AI) having become increasingly embedded into work in both academia and industry has put a magnifying glass on Human-AI collaboration. With this paper, we seek to answer calls for research on the interactions between human and AI agents and their outcomes. We adopt the IS Delegation Framework (Baird & Maruping, 2021) to look at dynamics in relationships betwe

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Introduction: Proteomics may help discover novel biomarkers and underlying mechanisms for cardiovascular disease. This could be useful for childhood cancer survivors as they show an increased risk of cardiovascular disease. The aim of this study was to investigate circulating cardiovascular proteins in young adult survivors of childhood cancer and their relationship to previously reported subclini

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Background: Trauma-focused therapies (TFTs) are first-line treatments for posttraumatic stress disorder (PTSD). However, TFTs are under-utilised, partly due to clinicians’ and patients' fear that TFT is too challenging or harmful. We review the qualitative studies on how adults with PTSD experience TFTs to enhance the understanding of user perspectives, therapeutic processes, and outcomes. Methods

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This blog post delves into the global phenomenon of the Danish political drama series "Borgen," created by Adam Price. The unexpected revival of "Borgen" for a new season, with significant Netflix financing, marks a pivotal moment in Danish television. This season focuses on geopolitical tensions involving Greenland, offering a fresh perspective on Danish-Greenlandic relations and broader internat

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Organisms inhabiting extreme thermal environments, such as desert birds, have evolved spectacular adaptations to thermoregulate during hot and cold conditions. However, our knowledge of selection for thermoregulation and the potential for evolutionary responses is limited, particularly for large organisms experiencing extreme temperature fluctuations. Here we use thermal imaging to quantify select