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Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly – in different legal outcom

The Origin and Destination Principles as Alternative Approaches towards VAT Allocation : Analysis in the WTO, the OECD and the EU Legal Frameworks

When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly – in different legal outco

Rituximab for treatment of severe renal disease in ANCA associated vasculitis

Background: Rituximab (RTX) is approved for remission induction in ANCA associated vasculitis (AAV). However, data on use of RTX in patients with severe renal disease is lacking. Methods: We conducted a retrospective multi-center study to evaluate the efficacy and safety of RTX with glucocorticoids (GC) with and without use of concomitant cyclophosphamide (CYC) for remission induction in patients

Between Ourselves : Automatic mimicry reactions as related to empathic ability and patterns of attachment

Popular Abstract in Swedish Denna avhandling inspirerades av utvecklingspsykologiska teoretiker som Bowlby, Stern och Winnicott, vilka alla anser att den tidiga emotionella kommunikation mellan barn och vårdare är betydelsefull för utvecklingen av barnets självvärdering och värdering av andra och hur barnet kommer att relatera till andra senare i livet. Frågeställningarna i de olika studierna beröThis thesis investigated emotional communication in experimentally created face-to-face interaction situations. The hypotheses were based on the conception of a process which leads to emotional empathy, assuming that automatic mimicking tendencies are involved in an automatic part of the process. Subjects were categorised as high- or low-empathic according to results on the Questionnaire Measure O

Gå på bio : rum för drömmar i folkhemmets Sverige

Popular Abstract in SwedishUnder slutet av 1950-talet, ungefär samtidigt med tv:s etablering, innehade Sverige Europarekordet vad gäller antalet biografer. Folk gick på bio som aldrig förr. Biograferna att spela en mycket stor roll för film- och biografkulturens tillgänglighet och spridning. Den här boken handlar om att gå på bio. Genom att gå på bio lärde sig människor att se och uppleva film ochGoing to the Pictures The Cinema as a Meeting Place in the 1940s and 1950s Summary At the end of the 1950s, at roughly the same time as television became established, Sweden had the largest number of cinemas of any country in Europe. People went to the cinema in unprecedented numbers. In 1956 ticket sales in Swedish cinemas reached 80 million. There were palatial cinemas which offered people a f

Development of novel ultrasonic temperature measurement technology for combustion gas as a potential indicator of combustion instability diagnostics

In this study, a high-speed, fast responsive, non-intrusive ultrasonic thermometry system was proposed as a potential candidate for overcoming the disadvantages of thermocouples. The principle of this system is based on the thermal dependence of the speed of sound, and the temperature is measured by detecting the flight time of ultrasonic wave (USW) between the transmitter and the receiver. For a

The epidemiology of Graves' disease: Evidence of a genetic and an environmental contribution.

Previous family and twin studies have indicated that Graves' disease has a heritable component. Family studies have also shown that some autoimmune disease cluster in families and genetic studies have been able to show shared susceptibility genes. In the present nation-wide study we describe familial risk for Graves' disease among parents and offspring, singleton siblings, twins and spouses with r

Deep-learning-based harmonization and super-resolution of near-surface air temperature from CMIP6 models (1850–2100)

Future global temperature change will have significant effects on society and ecosystems. Earth system models (ESM) are the primary tools to explore future climate change. However, ESMs have great uncertainty and often run at a coarse spatial resolution (usually about 2°). Accurate high-spatial-resolution temperature dataset are needed to improve our understanding of temperature variations and for

Recognition of prior learning, self-realisation and identity within Axel Honneth's theory of recognition

This paper argues for the significance of Axel Honneth's theory of recognition for understanding recognition of prior learning (RPL). Case studies of the experiences of RPL by paraprofessional workers in health and social care in the UK and Sweden are used to explicate this significance. The results maintain that there are varying conditions of recognition. These conditions are often fluid, negoti

Låsta dörrar, öppna fönster – En analys om hur enskilt åtal kan användas för att kringgå kontaktförbud

Mäns våld mot kvinnor är ett stort problem i dagens samhälle och trots många försök att få bukt med problemet kvarstår det ännu. Kontaktförbud är en av många åtgärder som finns till hands vid våld i nära relation och har sin främsta användning i att skydda kvinnor ifrån män. Regleringen om kontaktförbud är inte felfri då det finns sätt att kringgå dem. Nyligen har ett problem uppmärksammats där enMen’s violence against women is a big problem in society and despite efforts to solve the problem it persists. A restraining order is one of several options available in case of domestic violence and is used mainly to protect women from men. The legislation concerning restraining orders is not without fault since there are ways to circumvent them. Recently a problem has been brought to light where

Det schabloniserade föräldraavdraget – En studie av schablonavdraget och barnets rätt till personlig assistans enligt LSS i teorin och praktiken

LSS stadgar rätten till insatser för vissa personer med funktionsnedsättning. Den enskilde ska genom insatserna få möjlighet att kunna leva som andra och tillförsäkras goda levnadsvillkor. En av dessa insatser är personlig assistans som innebär ett personligt utformat stöd för personer med stora och varaktiga funktionshinder. Bedömningen av rätten till insatsen är baserad på tid som fattningen av The Act on Support and Service for Person with Certain Functional Impairments (hereafter LSS) is an entitlement law. Individuals that meet the criteria specified by the act are entitled to measures pursuant to LSS. The measures pursuant to LSS shall guarantee good living conditions and the objective of LSS is to give the individual the opportunity to live like others. One of these measures pursuan

Tvångsvård av unga - En studie av gränsdragningen mellan LVU och LPT

Föreliggande uppsats behandlar två omdiskuterade lagar, lagen med särskilda bestämmelser om vård av unga (LVU) respektive lagen om psykiatrisk tvångsvård (LPT). Det primära syftet är att utröna gränsdragningen i rättens kriterier för tvångsvård av den unge, dels enligt LVU, dels enligt LPT. I vilka fall tillämpas LVU respektive LPT för den unge? Jag försöker även belysa om det råder förenlighet meThis thesis deals with two very highly debated regulation concerning the Care of Young Persons Act (1990:52) and the Involuntary Psychiatric Care Act (1992:1128), hereafter referred to as the LVU and the LPT. The primary purpose of this thesis is to explore the factual boundaries put in place by the courts’ criteria for the involuntary care of young people in accordance with the LVU and the LPT. W

Market life and the city (of Vienna) - The social infrastructure of attachment to place

In this thesis, the relationship between people and places is investigated through examining how migrants in Vienna create place attachment to food markets in the city. A place attachment is understood as the emotional bond that forms between an individual and a specific space, the theoretical foundation of this thesis lies within emotional geography, a sub-field of human geography which examines

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The Greek physician Praxagoras from Kos was active around year 300 BC. He represents the transition between the Hippocratic and the Hellenistic periods in medicine. Praxagoras was the teacher of several renowned physicians active during the 3rd century BC. Although he wrote many books nothing of his writing has survived to our time. To learn about his teachings we must rely on fragments and testim

Between Self-Determination, Consistency and Rights Protection: Process-Based Review in Expulsion Cases under Article 8 of the European Convention on Human Rights

Den här uppsatsen undersöker Europadomstolens praxis gällande utvisningar av personer som har begått brott, som hävdar att deras utvisning strider mot Artikel 8 av Europakonventionen. Uppsatsen undersöker hur domstolen har använt sig av den nationella beslutsprocessens kvalitet som ett argument för att komma fram till sin slutsats i sådana fall. Uppsatsen utgår från premissen att utvisningar som bThis thesis examines the practice of the European Court of Human Rights to decide expulsion cases implicating migrants with criminal record under Article 8 of the European Convention on Human Rights by use of process-based review. It departs from the premise that such expulsions do not violate absolute rights but constitute interferences with a qualified right, which allows for infringements neces

Vem är egentligen domaren? - En undersökning av domstolens bevisvärdering av sakkunniga psykologer i brottmål

I brottmålsförfarandet förordnas ofta sakkunniga. Sakkunniga tillför domstolarna kunskap inom ett visst ämne. Domstolarna ska fastställa bevisvärdet av den sakkunnigas slutsatser, ofta utan egen kunskap inom ämnet. Psykologer är en typ av experter som ofta förordnas som sakkunniga. Slutsatser presenterade av psykologer tenderar att vara särskilt svårbedömda då den psykologiska disciplinen är komplExperts are commonly appointed in criminal cases to provide the court with relevant insight based on specialized knowledge within their area of professional experience. The court must determine the evidential value of the expert’s testimony, despite having little or no knowledge or training in the field of expertise. Conclusions provided to the court by psychologists tend to be particularly proble

Blood Cells as a Cellular Biomarker for Mitochondrial Function in a Experimental Model of Acute Carbon Monoxide Poisoning with Treatment

Introduction: Carbon monoxide (CO) is a leading cause of environmental poisoning in the United States with substantial mortality and morbidity. The mechanism of CO poisoning is complex and includes hypoxia, inflammation, and mitochondrial dysfunction. Currently both biomarkers and therapies for CO poisoning are limited and require new approaches. Methods: Rats (~ 300 g) were divided into four grou

Exploring the effect of menstrual loss and dietary habits on iron deficiency in teenagers : A cross-sectional study

Adolescent girls are particularly susceptible to iron deficiency due to increased iron requirements during the pubertal growth spurt, combined with iron loss following menarche. This study aimed to investigate the prevalence of heavy menstrual bleeding in an adolescent population using the SAMANTA questionnaire and to explore its relationship with dietary habits and iron deficiency. This cross-sec

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Syftet med denna studie var att undersöka hur socialarbetare och diakoner i Sverige beskriver och resonerar kring sitt förhållningssätt till personer som uttrycker skam i samband med behov av mathjälp. Tio professionella som arbetar med mathjälp deltog i individuella semistrukturerade intervjuer. Framträdande drag i resultaten är tre strategier baserade på argumentation, bemötande och handling i mThe aim of this study was to reveal how social workers and deacons in Sweden describe and reason their approach to people expressing an experience of shame when in need of food aid. Ten food aid professionals participated in individual semi-structured interviews. Prominent features in the "ndings are three strategies based on argumentation, attitude, and action in the meeting with visitors, and, a