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I Marks & Spencer-domen tillät EUD för första gången gränsöverskridande förlustutjämning för koncerner, enligt Marks & Spencer-målet kan ett moderbolag ta emot ett dotterbolags förlust vid det fall dotterbolaget har uttömt alla möjligheter till att beakta förlusten i sin hemviststat. Med tiden har Marks & Spencer-undantaget utvecklats och sträcker sig idag till att även avse fasta drifThe ECJ allowed for the first time cross-border loss relief in the judgement of Marks & Spencer, according to the Marks & Spencer case ECJ granted a parent company loss relief with a subsidiary in another EU member state in case the subsidiary had exhausted the possibilities of taking losses into account in the state of residence. The case law has developed to also concern permanent establ

Abstract Title: Total Cost of Ownership – Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa Laval Charlotta Johnsson, Department of Automatic Control, LTH, Lund University Bertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund Universit

Background: Many older adults are physically inactive and inactivity increases with age. This knowledge comes from cross-sectional studies. Cross-sectional studies may miss important trajectories within the older adults as a result of retirements, and poor health impact of promotional efforts. The aim of this study was to analyse, longitudinally, the annual effects of age group and birth cohort on

Quantitatively identifying the impact of climatic and underlying surface condition changes on runoff is crucial for the efficient utilization of water resources and understanding hydroclimatic variability processes. This study aims to employ both Grid-RCCC-WBM model and Fu's equation based on Budyko hypothesis to quantitatively analyze the spatial patterns of runoff changes, driving forces, and up

Background: Body dysmorphic disorder (BDD) is thought to be associated with considerable suicide risk. This nationwide cohort study quantified the risks of intentional self-harm—including nonsuicidal self-injuries and suicide attempts—and death by suicide in BDD. Methods: Individuals with a validated ICD-10 diagnosis of BDD in the Swedish National Patient Register, registered between January 1, 19

Objective: The global impact of osteoarthritis is growing. Currently no disease modifying osteoarthritis drugs/therapies exist, increasing the need for preventative strategies. Knee injuries have a high prevalence, distinct onset, and strong independent association with post-traumatic osteoarthritis (PTOA). Numerous groups are embarking upon research that will culminate in clinical trials to asses

Process-based models can be classified into: (a) terrestrial biogeochemical models (TBMs), which simulate fluxes of carbon, water and nitrogen coupled within terrestrial ecosystems, and (b) dynamic global vegetation models (DGVMs), which further couple these processes interactively with changes in slow ecosystem processes depending on resource competition, establishment, growth and mortality of di

Popular Abstract in Swedish Idag lagras allt fler kartor digitalt och nya metoder krävs för att förbättra denna digitala hantering. Ett område som studerats under senare tid är automatiska metoder för kartografisk generalisering. Kartografisk generalisering innebär att man förenklar informationen i en karta för att göra den mer lättläst i den önskade skalan. Denna avhandling beskriver en optimerinCartographic generalisation is the process of simplifying a representation to suit the scale and purpose of a map. As such, generalisation has always been a central part in map production. This thesis is a contribution to the ongoing work on automating cartographic generalisation. Two topics are treated: optimisation methods in graphic generalisation, and propagation of updates between cartographi

Aim: Migration has been suggested to promote large breeding ranges among birds because of the greater mobility of migratory compared to non-migratory species, but migration has also been suggested to restrict breeding ranges because of evolutionary constraints imposed by the genetical migration programme. We aim to investigate the association between migration and the breeding ranges of both land

Sulfotransferase 1A1, an important member of sulfotransferase superfamily, is involved in the biotransformation of many compounds including tobacco carcinogens. A single nucleotide polymorphism (G638A) in the sulfotransferase 1A1 (SULT1A1) gene causes Arg213His amino acid change and consequently results in significantly reduced enzyme activity and thermostability. We thus hypothesized that the var

It is generally recognised that agricultural intensification has lead to simplification of landscape structure, but it has not been clarified if this is a ubiquitous relationship. That is, it has been an open question whether agricultural intensity and landscape simplicity should be regarded as one single or as two separate dimensions. To evaluate this we analysed landscape data in 136 different 1

Almost every day a school fire occurs in Sweden. In most cases arson is the cause of the fire. The losses for these arson fires are considerable. In this report a number of cases studies have been conducted on school fires in Sweden. The project envisages obtaining more knowledge on the technical factors that influence the spread of fires with arson in schools. Solutions to mitigate the fire sp

Epigenetic events have emerged as key mechanisms in the regulation of critical biological processes and in the development of a wide variety of human malignancies, including gastric cancer (GC), however precise gene targets of aberrant DNA methylation in GC remain largely unknown. Here, we have combined pyrosequencing-based quantitative analysis of DNA methylation in 98 GC cases and 64 controls ne

Large plants are often more conspicuous and more attractive for associated animals than small plants, e.g. due to their wider range of resources. Therefore, plant size can positively affect species richness of associated animals, as shown for single groups of herbivores, but studies usually consider intraspecific size differences of plants in unstandardised environments. As comprehensive tests of

Background: The rate of biological ageing is individual and represents the steady decrease in physiological and mental functions. Adverse social factors have been shown to influence this process. Self-perceived early ageing (SEA) might be a useful indicator of early biological ageing and increased mortality risk. The aim of this population-based study was to identify markers of SEA, including telo

Insulin sensitivity declines in overweight and obese individuals and, under normal conditions, insulin secretion adaptively increases which in healthy non-diabetic subjects maintains normal glycemia. This adaptation is best described by the disposition index derived from modeling of insulin and glucose data from an intravenous glucose tolerance testing (IVGTT). One caveat of the IVGTT is that basi

Head Computed Tomography (CT) imaging is still a commonly obtained diagnostic test for patients with minor head injury despite availability of clinical decision rules to guide imaging use and recommendations to reduce radiation exposure resulting from unnecessary imaging. This prospective multi-center observational study of 251 patients with suspected mild to moderate traumatic brain injury (TBI)

Background: The link between squamous cell cervical carcinoma and human papillomavirus (HPV) 16/18 is well established, but the magnitude of the risk association is uncertain and the importance of other high-risk HPV (HRHPV) types is unclear. Methods: In two prospective nested case-control series among women participating in cytologic screening in Sweden, we collected 2,772 cervical smears from 51

Background: Available evidence suggest that perceptions or ratings of the neighborhood, e.g. as being green, walkable or noisy, are important for effects on health and wellbeing, also after controlling for objective measures of identical or similar features. When evaluating effects of the perceived environment, it is important that measurement properties and the reliability of the environmental ra

While many laboratory studies have focused on the short term effects of biochar addition to soil), there have been comparatively few tracing its longer term effects in the field. This study investigated the multiyear impact of biochar on crop performance and soil quality with specific emphasis on carbon (C) and nitrogen (N) cycling over a 3 y period. Biochar was added to an agricultural field at 0