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On 26 May 2016 the Court of Justice of the EU (CJEU) decided Bookit Ltd v HMRC (Bookit)1 which dealt with the interpretation of the exemption for transactions concerning payments within article 135(1)(d) of the Council Directive on the common system of value added tax (the VAT Directive).2 Article 135(1)(d) of the VAT Directive provides that Member States shall exempt "transactions, including nego

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Spectrophotometric equilibrium measurements indicate formation of the complexes [Pd(H2O)(3)HSO4](+) and [Pd(H2O)(3)SO4] in the reaction between [Pd(H2O)(4)](2+) and hydrogen sulfate/sulfate in the region: 0.10 less than or equal to [H+] less than or equal to 0.80 M. The stability constants are 0.7 +/- 0.2 and 19 +/- 6 M-1, respectively, at 25 degrees C and 1.00 M ionic strength. The protolysis con

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Objectives Regulations heavily control medical technology (MT), which often includes information technology (IT), but staff experiences related to these regulations are unknown. The study aim was to assess Swedish IT/MT staff experiences regarding regulations for medical devices and medical information systems. Methods An anonymous, ten-item, self-report questionnaire was administered to IT and MT

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Access to palliative care is unequally distributed across Sweden and thus does not meet the needs. The holistic perspective of palliative care is sometimes contrasted with the usual medical focus on organ failure and disease. Palliative consultation teams provide specialist palliative care competencies for staff caring for patients in primary care, nursing homes and in hospitals. Efforts to increa

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Fast substitution of chloride for bromide and iodide trans to triphenylsilyl in trans-PtCl(SiPh3)(PMe2Ph)2 has been studied by stopped-flow spectrophotometry in acetonitrile solution. Substitution is reversible with an observable solvent path via the solvento complex trans-[Pt(SiPh3)(MeCN)(PMe2Ph)2]+, which has also been synthesized and characterized in solution. Rate constants for the forward and

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Reduction of [AuCl4]- and trans-[Au(CN)2X2]- (X = Cl, Br) by sulfur(IV) as SO2.nH2O, HSO3-, and SO3(2-) has been studied at 25-degrees-C in aqueous solution with ionic strength 1.0 M and 0 < pH < 2.3 by use of stopped-flow spectrophotometry. Redox takes place directly without initial substitution at the gold(III) centers with stoichiometry Au(III):S(IV) = 1:1 and with Au(I) complexes and HSO4- as

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We investigate the effects of the orientation of the magnetic field and the orientation of a quantum dot, with respect to crystallographic coordinates, on the quality of an electrically controlled qubit realized in a gated semiconductor quantum dot. We find that, due to the anisotropy of the spin-orbit interactions, by varying the two orientations it is possible to tune the qubit in the sense of o

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Thin films of "complex salts" (CS = ionic surfactants with polymeric counterions) have recently been shown to respond to humidity changes in ambient air by changing their liquid crystalline structure. We here report isotherms and kinetics of water sorption/desorption for ∼10-100 μm films of alkyltrimethylammonium polyacrylate CS, measured in a dynamic gravimetric vapor sorption instrument over a 0

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This paper focuses on mapping the different losses present in an Insert Permanent Magnet Synchronous Machine (IPMSM). The machine is designed as a traction machine according to the requirements of a parallel hybrid electric heavy vehicle. This includes a wide constant power range and overload capability, all to be fitted in a strictly limited space in the vehicle. In order to meet the requirements

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This study sought to analyse antimicrobial pressure, indications for treatment, and compliance with treatment recommendations and to identify possible problem areas where inappropriate use could be improved through interventions by the network of the local Swedish Strategic Programme Against Antibiotic Resistance (Strama) groups. Five point-prevalence surveys were performed in between 49 and 72 pa

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We present mid-infrared laser-induced thermal grating spectroscopy (IR-LITGS) using excitation radiation around 3 μm generated by a simple broadband optical parametric oscillator (OPO). Acetylene as a typical small hydrocarbon molecule is used as an example target species. A mid-infrared broadband OPO pumped by the fundamental output of a neodymium-doped yttrium aluminum garnet (Nd:YAG) laser was

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The aim of this study was to investigate non-solvent precipitation of starch to produce nanoparticles that could be used in Pickering emulsions. The material used was waxy maize, modified with octenyl succinic anhydride. Different methods of non-solvent precipitation were investigated, and a method based on direct mixing of an 8% starch solution and ethanol (ratio 1:1) was found to produce the sma

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Abstract: Many species in the family Paridae, such as marsh tits Poecile palustris, are large-scale scatter hoarders of food that make cryptic caches and disperse these in large year-round territories. The perhaps most well-known species in the family, the great tit Parus major, does not store food itself but is skilled in stealing caches from the other species. We have previously demonstrated tha

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Quantum chemical geometry optimisations have been performed on realistic models of the active site of myoglobin using density functional methods. The energy of the hydrogen bond between the distal histidine residue and CO or O2 has been estimated to be 8 kJ/mol and 32 kJ/mol, respectively. This 24 k J/mol energy difference accounts for most of the discrimination between CO and O2 by myoglobin (abo

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Water exchange of tetraaquaplatinum(II) has been studies by use of high-pressure oxygen-17 NMR spectroscopy. Negative entropies and negative volumes of activation support associative activation. The tretraaquapalladium(II) complex reacts 1.4x10exp6 times faster than the corresponding platinum(II) complex.

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INTRODUCTION: Previous research of how people with stroke manage public transport has mainly focused on barriers due to physical limitations whereas the influence of cognitive limitations is scarce. There is also a lack of knowledge of facilitators that can help to overcome these barriers. The aim of this study was to describe facilitators for travelling with public transport, e.g. local buses, am

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Cerebrospinal fluid (CSF) biomarkers may support the diagnosis of Alzheimer's disease (AD). We studied if the diagnostic power of AD CSF biomarker concentrations, i.e., Aβ42, total tau (t-tau), and phosphorylated tau (p-tau), is affected by differences in lateral ventricular volume (VV), using CSF biomarker data and magnetic resonance imaging (MRI) scans of 730 subjects, from 13 European Memory Cl