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I syfte att åstadkomma den gemensamma inre marknaden, har EU-domstolen fastslagit att medlemsstaterna vid utövandet av sin lagstiftningsbehörighet gällande direkt beskattning måste iaktta unionsrätten. Inom unionsrätten finns etableringsfriheten, vilken kräver att etableringar inte får missgynnas beroende på var inom unionen etablering genomförs. Som huvudregel har det, i de nationella skattesysteIn most national tax legislations within EU, only groups of companies within the same Member State are allowed to consolidate their gains and losses within the group, which clearly treats foreign establishments unfairly and therefore disregards the freedom of establishment. After the Marks & Spencer case, it’s been clear that national tax law that only allows group relief between national comp

This essay is written in collaboration with the Environment Department in Malmö. The essay is a study in how the recycling of waste caused by visitors at major public events works. These events last for a shorter period of time and usually attract large numbers of visitors, thus large amounts of waste are produced during this short period. Previous investigations show that only a few major events

Uppsatsen syftar framförallt till att klarlägga huruvida den svenska skollagen står i strid med föräldrars rätt, enligt art. 2 TP 1 EKMR, att få sina religiösa övertygelser respekterade vid val av skolgång för sina barn. Den så kallade föräldrarätten. EKMR gäller som lag i Sverige och regeringsformen föreskriver att ingen annan lag får stiftas som strider emot denna. När den nya skollagen träddeThis paper aims primarily at clarifying if the Swedish Education Act conflicts with the parental right in article 2 protocol number 1 ECHR – that is, the right of parents to have their religious beliefs respected while choosing education for their children. ECHR has the status of law in Sweden. Further the constitution states that no other law may be passed if it conflicts with the ECHR. When th

Inclusive and differential cross-sections for the production of top quarks in association with a photon are measured with proton-proton collision data corresponding to an integrated luminosity of 139 fb−1. The data were collected by the ATLAS detector at the LHC during Run 2 between 2015 and 2018 at a centre-of-mass energy of 13 TeV. The measurements are performed in a fiducial volume defined at p

BACKGROUND: Type 2 diabetes (T2D) patients are at a greater risk of cardiovascular events due to aggravated atherosclerosis. Oxidized LDL (oxLDL) has been shown to be increased in T2D plaques and suggested to contribute to plaque ruptures. Despite intensified statin treatment during the last decade the higher risk for events remains. Here, we explored if intensified statin treatment was associated

OBJECTIVE: Assess the quality of healthcare across African countries based on health providers' clinical knowledge, their clinic attendance and drug availability, with a focus on seven conditions accounting for a large share of child and maternal mortality in sub-Saharan Africa: malaria, tuberculosis, diarrhoea, pneumonia, diabetes, neonatal asphyxia and postpartum haemorrhage.METHODS: With nation

Physiological time series are affected by many factors, making them highly nonlinear and nonstationary. As a consequence, heart rate time series are often considered difficult to predict and handle. However, heart rate behavior can indicate underlying cardiovascular and respiratory diseases as well as mood disorders. Given the importance of accurate modeling and reliable predictions of heart rate

Aim: The Cockcroft-Gault (CG) creatinine-based equation is still used to estimate glomerular filtration rate (eGFR) for drug dosage adjustment. Incorrect eGFR may lead to hazardous over- or underdosing. Methods: In a cross-sectional analysis, CG was validated against measured GFR (mGFR) in 14 804 participants and compared with the Modification-of-Diet-in-Renal-Diseases (MDRD), Chronic-Kidney-Disea

The EPOCH Measure of Adolescent Well-being measures five positive indicators of the well-being of adolescents: engagement, perseverance, optimism, connectedness and happiness. This five-factor structure along with other indicators of validity and reliability were supported for the original English version and the Chinese version. In this study, we tested the psychometric properties of the Swedish

BACKGROUND: Food biodiversity, encompassing the variety of plants, animals, and other organisms consumed as food and drink, has intrinsic potential to underpin diverse, nutritious diets and improve Earth system resilience. Dietary species richness (DSR), which is recommended as a crosscutting measure of food biodiversity, has been positively associated with the micronutrient adequacy of diets in w

BACKGROUND: Radiostereometric analysis (RSA) is a highly accurate tool to detect implant migration and predict loosening following total knee arthroplasty (TKA). However, little is known about the predisposing risk factors for implant migration, nor which migration profile should be considered physiological (i.e., merely part of an implant-settling phase) and which should be considered pathologica

Background: Palliative care focuses on identifying, from a holistic perspective, the needs of those experiencing problems associated with life-threatening illnesses. As older people approach the end of their lives, they can experience a complex series of problems that health-care professionals must identify and document in their patients’ records. Documentation is thus important for ensuring high-

Background: Infertility affects 15%–25% of all couples during their reproductive life span. It is a significant societal and public health problem with potential psychological, social, and economic consequences. Furthermore, infertility has been linked to adverse long-term health outcomes. Despite the advanced diagnostic and therapeutic techniques available, approximately 30% of infertile couples

Background: Malignant hyperthermia (MH) susceptibility is associated with variants in RYR1, the gene encoding the skeletal muscle ryanodine receptor-1 (RyR1), in 70–75% of patients. Functional characterisation demonstrating an increased sensitivity to RyR1 agonists is necessary among other criteria for inclusion in the European Malignant Hyperthermia Group list of MH susceptibility diagnostic vari

CysK1 and CysK2 are two members of the cysteine/S-sulfocysteine synthase family in Mycobacterium tuberculosis, responsible for the de novo biosynthesis of L-cysteine, which is subsequently used as a building block for mycothiol. This metabolite is the first line defense of this pathogen against reactive oxygen and nitrogen species released by host macrophages after phagocytosis. In a previous medi

Objective: Timely, accurate distinction between behavioural variant frontotemporal dementia (bvFTD) and primary psychiatric disorders (PPD) is a clinical challenge. Blood biomarkers such as neurofilament light chain (NfL) and glial fibrillary acidic protein (GFAP) have shown promise. Prior work has shown NfL helps distinguish FTD from PPD. Few studies have assessed NfL together with GFAP. Methods:

An accident on a passenger ferry may lead to evacuation using lifeboats or liferafts, a process that can be both complex and hazardous. This paper investigates the level of safety for passengers during evacuation based on field study and interview data. In the analysis, the eight goals of Universal Design (UD) were tailored and used to explore what ship and interior characteristics influence evacu

The human sex ratio at birth (SRB) undergoes temporary changes around a mean proportion of 0.51 male births. SRB has been well studied for historical, geographical, and secular trends, but until now not linked to health outcomes in the total population, e.g. for cardiovascular disease (CVD) or mortality during follow-up of birth cohorts. We used linkage analysis based on national registers in Swed

Data on marine microfossil assemblage composition have multiple applications. Initially, they were primarily used for (chrono)stratigraphy and palaeoecology, but these data are now also widely used to study evolutionary and ecological processes, such as past biodiversity and its links with environmental dynamics, or to provide a basis for conservation efforts and biomonitoring. The large range of

This work presents a new approach to the autotuning strategy for controlling pH in raceway reactors, based on classical relay-based autotuning principles. A relay applied to reference method is proposed that allows seamless integration into existing control loops without the need for manual recalibration across seasons or operator intervention. Two different models were identified: first-order wit