Sökresultat

De senaste åren har beskattning av den digitala ekonomin hamnat i focus. Det har gett upphov till att bl.a. OECD och EU har kommit med förslag på hur man ska kunna lösa detta dilemma. Traditionellt blir ett företag beskattat i den stat där detta har hemvist eller i den stat där företaget har ett fast driftställe för vilket det är angivet flera olika anknytningspunkter. Dessa anknytningsfaktorer byIn the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. For a company to be taxed in a state it must be a resident in that state or be attributed a permanent establishment that requires that the company has a physical presence in the state. This makes taxi

The main goal of this thesis is to determine to what degree can there be observed indications for an overvaluation of Internet companies, which in turn may lead to the next asset price bubble in the Internet industry. By conducting an ex-ante analysis, the current study sets out to add additional knowledge in regards to whether and how well the emergence of a bubble can be determined in advance. T

Motivated by the increasing importance of today’s environmental issues as well as by the increasing concerns related to energy use, the study is intended to perform an energy intensity decomposition in order to analyze the effects of structural and technical changes on the energy patterns and in specific on the energy intensity of ten major developing countries in Asia and in Latin America. The ma

Reduced fibrinolytic capacity due to increased plasminogen activator inhibitor-1 (PAI-1) activity in plasma is a common finding in patients with coronary heart disease or venous thromboembolism, although its clinical significance is debated. Recently, a dimorphism in the PAI-1 promoter (4G-5G) has been reported and homozygosity for the 4G allele is associated with increased transcription and highe

A search for the supersymmetric partners of the Standard Model bottom and top quarks is presented. The search uses 36.1 fb−1 of pp collision data at s=13 TeV collected by the ATLAS experiment at the Large Hadron Collider. Direct production of pairs of bottom and top squarks (b¯ 1 and t¯ 1) is searched for in final states with b-tagged jets and missing transverse momentum. Distinctive selections ar

We present a detailed mapping of the dominant kinematical domains contributing to the prompt atmospheric neutrino flux at high neutrino energies by studying their sensitivity to the cuts on several kinematical variables crucial for charm production in cosmic ray scattering in the atmosphere. This includes the maximal center-of-mass energy for proton-proton scattering, the longitudinal momentum fra

When changes happen to big data analytics (BDA) applications in the Cloud at runtime, the affected BDA applications have to be re-deployed to accommodate the changes. Deciding the most suitable deployment is critical and complicated. Although there have been various research studies working on BDA application management, autonomic deployment decision making is still an open research issue. This pa

After the disintegration of the Soviet Union, the national identities of the Eastern and Central European states are finding themselves in a process of transformation and the results are having an impact on international relations in the region. National and foreign political identities of states are constituted by means of everyday discursive practices, not least in the media. In the present stud

A novel optical design for a flexible SAXS beamline at a modern synchrotron has been implemented for the CoSAXS beamline at the 3GeV ring at the MAX TV Laboratory. The performance of the beamline has been simulated through combined ray tracing and wave propagation with the code xrt taking into account the low emittance and highly coherent beam of MAX TV and the short inter-optics distances of the

Objectives To use the estimates from the Global Burden of Disease Study 2016 to describe patterns of suicide mortality globally, regionally, and for 195 countries and territories by age, sex, and Socio-demographic index, and to describe temporal trends between 1990 and 2016. Design Systematic analysis. Main outcome measures Crude and age standardised rates from suicide mortality and years of life

Social bees are central place foragers collecting floral resources from the surrounding landscape, but little is known about the probability of a scouting bee finding a particular flower patch. We therefore developed a software tool, BEESCOUT, to theoretically examine how bees might explore a landscape and distribute their scouting activities over time and space. An image file can be imported, whi

We present 77 new granite whole-rock analyses from the Qattar and Gharib areas, Eastern Desert, Egypt. Both areas include a “normal” granite and either a hypersolvus (Gharib) or an almost plagioclase-free granite (Qattar) enriched in fluorite. According to earlier results, F influences element distribution in granitic melts forming complexe

Background: Cutaneous melanoma is steadily increasing worldwide. The new AJCC 8th edition was recently launched and introduced several changes in melanoma staging, particularly for stage III. We conducted a population-based registry study with the purpose to evaluate the impact and prognostic accuracy of the new classification in Sweden. Methods: Consecutive patients diagnosed with stage III melan

Background. The Clubfoot Assessment Protocol (CAP) was developed for follow-up of children treated for clubfoot. The objective of this study was to analyze reliability and validity of the six items used in the domain CAPMotion Quality using inexperienced assessors. Findings. Four raters (two paediatric orthopaedic surgeons, two senior physiotherapists) used the CAP scores to analyze, on two differ

Expression of mRNAs for neuropeptide Y (NPY) and its receptor subtypes Y1 (Y1-R), Y2 (Y2-R) and Y5 (Y5-R) was studied in adult rat brain using in situ hybridization after 40 rapidly recurring seizures induced with 5-min interval by hippocampal kindling stimulations. At 2-4 h post-seizure, NPY mRNA levels were markedly elevated in dentate granule cells, CA1 and CA3 pyramidal layers, amygdala and pi

Cellular localization and tissue levels of BDNF protein were studied using immunocytochemistry and enzyme immunoassay, respectively, in the cortex and striatum at different reperfusion times (0-24 h) after 2 h of unilateral middle cerebral artery occlusion (MCAO) in rats. The distribution of neuronal injury was analyzed in NeuN-, cresyl violet-, and Fluoro-Jade-stained sections. At 2 h postischemi