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I Marks & Spencer-domen slog EU-domstolen fast att det strider mot etableringsfriheten att inte tillåta gränsöverskridande förlustavdrag när förlusterna inte kan utnyttjas i det utländska dotterbolagets hemviststat, det vill säga när förlusterna är så kallade slutliga. Nyligen lämnade EU-domstolen förhandsavgöranden i de två svenska målen Holmen och Memira där Marks & Spencer-principen bekIn the Marks & Spencer judgment, the European Court of Justice ruled that it is against the freedom of establishment not to allow a parent company to deduct losses incurred by its non-resident subsidiary from its taxable profits, when the losses cannot be utilized in the foreign subsidiary’s state of resident. Recently, the European Court of Justice gave preliminary rulings in the two Swedish

Since Sweden on January 1th 1995 became one of the Member States in the European Union, the co-operation in some areas has become a part of Swedish national law. One of these areas is the EC. EC is a legal co-operation with its own legal system and with a supranational purpose. In a conflict between EC-Law and national law, EC-Law always has the preference. Due to this, several verdicts from the E

Att uppskatta lövyteindex med satellitdata Vegetation har unika spektrala egenskaper som kan användas inom fjärranalys för att få information om viktiga ekologiska parametrar, som t.ex löyteindex (eng. leaf area index, LAI, lövyta per markenhet). LAI styr många ekologiska processer som fotosyntes och transpiration. Med hjälp av satellitbilder kan man uppskatta LAI i stor skala. Vegetation absorLeaf area index, LAI, is an important biophysical parameter in ecological modeling. It is the ratio of leaf area per unit ground area. To obtain LAI over large areas in a fast and convenient way the use of satellite data is important. Aim of the project was to determine if there is a relationship between LAI and red-, NIR reflectance and a couple of vegetation indices: Global Environment Monitorin

Antibiotic resistance poses a global threat. Antibiotics are administered to 80-90% of terminally ill patients but evidence of their effectiveness in improving survival or symptom relief at the end of life (EOL) is scarce. To determine the proportion of deceased patients that continue antibiotic treatment after documented EOL discussion and the decision to prioritise symptom relief over active tre

BackgroundImmune-related hepatitis (ir-hepatitis) ranks among the most frequent adverse events of immune checkpoint inhibitors (ICIs). Limited knowledge exists regarding the incidence, characteristics, and treatment of patients having an inadequate response to initial therapy with steroids. Characterizing ir-hepatitis phenotypes and treatment responses can provide valuable insights for guiding tre

Quantification using the Centiloid (CL) scale has become a valuable information to consider when interpreting amyloid-PET images and is now implemented in several software packages. This work aims to assess the comparability of CL from [18F]flutemetamol scans derived using several research and commercial quantification pipelines. Methods: This analysis relies on three datasets: a test-retest cohor

BACKGROUND: Long COVID has emerged as a global health challenge, with increasing evidence of cardiovascular sequelae. Most previous studies have focused on hospitalised cohorts, whereas cardiovascular risk in community-managed long COVID cases remains less explored. We aimed to investigate the incidence of major cardiovascular events in individuals with long COVID compared to those without long CO

The electronic commerce has raised complicated tax-related matters, not least connected to the OECD Draft Double Taxation Convention on Income and Capital (hereinafter Model Convention) on which more than 1,500 double taxation treaties are based. The Internet makes business solutions where commerce carried out in one country but taxed in another easier. According to article 7 of the Model Conventi

Syftet med detta arbete var att designa och bygga en externt driven proteshand. Handen ska helst ha en eller flera funktioner som inte finns hos andra protester. Den mänskliga handen är väldigt komplex, den innehåller över 30 muskler och minst 18 leder. Jämförelsevis har en komplex och rörlig kommersiell protes fem aktuatorer och elva leder, men endast en eller två kontrollsignaler. Allt som allt The purpose of the thesis was to design and build an externally powered prosthetic hand. The hand should preferably have one or more new functionalities not found in other prostheses. The human hand is very complex, it contains over 30 muscles and at least 18 joints. In comparison, a complex and dexterous commercial prostheses has five actuators and eleven joints, but only one or two control signa

In order to fully understand the underlying processes of catalysis, it is vital to combine measurements of the catalyst surface, where the reaction occurs, with measurements of the gas concentration close to the catalyst. We have developed a convenient setup, which uses a single laser system to visualise the gas surrounding a working catalyst in situ at realistic operating conditions. Planar Lase

Influencers i sig själva utgör personliga varumärken, inbegripet personnamn, image, koncept på sociala medier, utseende m.m. Vidare innebär yrket ofta att influencers mot ersättning marknadsför näringsidkares produkter eller tjänster på sina sociala medier. Näringsidkare använder sig således av influencers varumärke samt den redan etablerade relationen som finns mellan influencers och deras följarInfluencers as individuals can be viewed as personal trademarks, which includes name, image, layout on social media, appearance etc. Furthermore, the profession often includes that influencers for remuneration markets companies’ products or services on their social media channels. By doing so, the companies utilize the already established relationship between the influencer and his/her followers.

The way out - a qualitative interview study about the exiting processes out of prostitution The aim of this study was to examine the process of exiting prostitution. Our questions focused on what is needed for someone to exit prostitution and what support and treatment is desirable. The chosen method was qualitative semi-structured interviews with in total seven people of whom three had personal

Globaliseringen av kulturen, ekonomin och politiken leder till gränsöverskridande interaktioner för många aktörer mellan regioner och länder. I takt med att kommunikationen blir allt snabbare och når allt fler platser ökar kontakten mellan människor och ger ögonblickligen information om händelser från alla jordens hörn. Nya innovationer och medicinska genombrott stärker livskvaliteten och ökar livThe globalization of culture, economy and politics leads to cross-border interactions of actors across regions and countries. As communication gets faster and reaching more places contact between people is increasing and information on events from every corner of the world is accessible. New innovations and medical breakthroughs will strengthen the quality of life and increase life expectancy for

Background: Opioid use disorder is a chronic disorder with a high risk of overdose-related morbidity and mortality where a large proportion of these can be averted by timely administration of the antidote naloxone. For naloxone to be present when and where overdoses occur, broad-scale overdose education and naloxone distribution (OEND) must be established. A regional naloxone program was implement

The computation power we expect from the various smart devices we use keeps increasing. Not only do we want faster devices but also less power hungry and energy efficient devices, both for the environment and our personal convenience (remember that "mobile phone" attached to a power plug at all times?).One way of addressing this demand is to build custom processor architectures that focus on a spe

A reliable assessment of the optical properties of atmospheric black carbon is of crucial importance for an accurate estimation of radiative forcing. In this study we investigated the spatio-temporal variability of the mass absorption cross-section (MAC) of atmospheric black carbon, defined as light absorption coefficient (σap) divided by elemental carbon mass concentration (mEC). σap and mEC have

Aim of the study Predicting outcome of unconscious patients after successful resuscitation is challenging and better prognostic markers are highly needed. Ischemic heart disease is a common cause of out-of-hospital cardiac arrest (OHCA). Whether or not high-sensitivity troponin T (hs-TnT) is a prognostic marker among survivors of OHCA with both ischemic and non-ischemic aetiologies remains to be d

Introduction: Pelvic girdle pain during and after pregnancy is a major public health problem with significant daily problems for affected women and their families. There is now accumulating evidence that pregnancy-related pelvic girdle pain originates from the sacroiliac joints and the pubic symphysis as well as their extra-articular ligaments. However, the heritability of the disease remains to b

Fat-soluble vitamin D is an essential bioactive compound important for human health. Insufficient vitamin D levels can result not only in bone disease but also in other disorders, such as cancer, metabolic disorders, and diseases related to poor immune function. The current methods commonly used for vitamin D analysis are often applied to determine the levels of the most abundant metabolite in pla

BACKGROUND: Acute allergic reactions (AARs) occur shortly after exposure to an allergen, and the severity is on a continuum. Systemic corticosteroids (CS) are mainstay treatment of moderate to severe AARs, whereas those at risk of the most severe AARs (ie, anaphylaxis) are also recommended prescription of epinephrine autoinjectors. There is limited research on the impact of AARs not fulfilling the