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Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. SamtidigThe ALP can be considered one of the most significant principles within international taxation law. It is regulated under article 9 of the OECD MTC, which acts as a model for developing new bilateral tax treaties. According to article 9, the profit of an enterprise may be adjusted if the enterprise has been involved in transactions with an associated enterprise on conditions that are not of an arm

Most of the recombinant proteins produced nowadays are fused to affinity tags, in order to facilitate their purification through affinity chromato-graphy. Out the different tags available, poly-histidine tags are among the most commonly used and can help purification through immobilised metal ion affinity chromatography (IMAC). In this thesis, we present different metal binding tags, and their af

To estimate incremental costs for patients with psoriasis/psoriatic arthritis (PsO/PsA) compared to population-based referents free from PsO/PsA and estimate costs attributable specifically to PsO/PsA.

In multi-view sports broadcasting, extracting high-quality highlights and selecting the optimal camera angle from concurrent video streams is traditionally a labor-intensive process with significant computational overhead. This thesis explores the feasibility of automating the production of multi-view sports highlights using Multimodal Large Language Models (MLLMs). To manage the high computatio

Increasing demands for highly sensitive, accurate, fast and portable analytical assays have led to the development of new analytical tools. The integration of highly specific biological sensing elements and appropriate transducers has enabled design of even more efficient biosensor devices for the detection of target substances. In a clinical setting, early detection of biomarkers is crucial for

As the new generation of Information Technology is progressing at a rapid pace, with big data establishing a trend in organisations, integration between systems becomes substantial. In this chapter, we particularly look at information security as a system that has become an essential part of Business Intelligence (BI). BI systems represent one type of decision support system (DSS) with a focus on

Background: Under inflammatory conditions, T cell-dependent (TD) protein antigens induce proinflammatory T-and B-cell responses. In contrast, tolerance induction by TD antigens without costimulation triggers the development of regulatory T cells. Under both conditions, IgG antibodies are generated, but whether they have different immunoregulatory functions remains elusive. Objective: It was shown

Mörk materia har funnits sedan tidernas begynnelse, från den Stora Smällen. Under Universums första hundratals miljoner år var tyngdkraften från den mörka materian så kraftfull att den drog till sig den vanliga materian, som muskler till revben, och formade gigantiska strukturer. De första galaxerna växte där dessa strängar möttes.Galaxer kolliderade med andra galaxer, och slogs samman för att

Anhedoni, minskad motivation att uppleva lust, är associerad med förändringar i belöningssystemet. Belägen i ventrala striatum utgör den bilaterala nucleus accumbens (NAcc) den centrala noden i detta nätverk, där dopamin agerar som huvudsaklig excitatorisk neurotransmitter. Studier med funktionell magnetresonanstomografi (fMRI) har visat att aktiviteten i ventrala striatum minskar under belöningsbAnhedonia, reduced motivation to experience pleasure, is associated with alterations in the circuitry of the reward system. Located in the ventral striatum, the bilateral nucleus accumbens (NAcc) is the central hub of this network where dopamine acts as the main excitatory neurotransmitter. Studies using functional magnetic resonance imaging (fMRI) found that activity in the ventral striatum is de

The tendency to buy expensive and unnecessary goods is a pattern of consumer behavior that is becoming all too common in our society. We consume luxury items to satisfy practical needs that are already satisfied in the quest toward self-fulfillment, or simply to impress those around us. The phenomenon of “status consumption” has become increasingly evident in modern society. Although conspicuous c

This paper reconsiders how central banks get involved in the process of determining nominal variables such as market interest rates and inflation rates. It is argued that the traditional story deriving central bank power from its monopoly of issuing base money is flawed. That story - in its various guises - is based on the quantity equation. This equation, however, is only applicable in the hypoth

Martin Johansson är forskargruppsledare för den här forskargruppenWe mainly study two important aspects of human kidney disease. First, we study the cellular background for kidney regeneration. The traditional concept that the human kidney lacks a stem cell compartment has recently been challenged by an alternative view, stating that stem cells indeed are localized to the kidney. The issue is thus far from settled and we are currently researching this important

This thesis delves into Louis Spohr and his First Concerto for Clarinet and Orchestra, Op. 26, starting with an overview of the composer's life and his work. The analysis will provide a better understanding of the meaning and characteristics of this composer's writing during his musical career. The thesis also explores the performance of his concerto that is closer to the composer’s origin