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This paper investigates the characteristics and history of value added taxes. Many previous studies have focused on the theoretical implications of value added taxes; this paper differs in the method used as well as the phrasing of research question. This paper seeks out to answer whether a redesign of the current Value Added Tax system in Sweden could be a Pareto improvement. It looks at relevant
Purpose: The purpose of this thesis is to investigate whether the length of the maturity profile of a firm’s debt has any implications for the capital structure. Theoretical perspectives: A deductive approach, using econometric methodology to examine the correlation ( if any) between the selected variables, and the significance (if any) of that correlation. The output of our econometric model is f
A comprehensive treatise for methods for fatigue estimation and fatigue life prediction in randomly excited structural systems using th rainflow cycle counting method
We are interested in studying sets of the form U ( α ) := { x ∈ X : ∃ M = M ( x ) ⩾ 1 such that ∀ N ⩾ M , ∃ 1 ⩽ n ⩽ N such that d ( T n x , x ) ⩽ | λ | − α N } , where ( X , T , d ) is our metric dynamical system and | λ | > 1 . Although many results exist for the one dimensional case, not as many are known for systems in higher dimensions and especially in the hyperbolic case. We consider X = T 2
In this work we find a unifying scheme for the known explicit complex-valued eigenfunctions on the classical compact Riemannian symmetric spaces. For this we employ the well-known Cartan embedding for those spaces. This also leads to the construction of new eigenfunctions on the quaternionic Grassmannians
The Yale-Brown Obsessive Compulsive Scale (Y-BOCS) is considered the primary instrument for assessing the presence and severity of obsessive-compulsive disorder (OCD). Conceptual and empirical critiques inspired the development of an updated version of the instrument, the Yale-Brown Obsessive Compulsive Scale-Second Edition (Y-BOCS-II), with a higher ceiling of OCD severity to better differentiate
Drawing on Markus and Nurius’s (1986) theory of possible selves and Higgins’s (1987) theory of self-discrepancies, Dörnyei (2005, 2009) developed the L2 self-guide, a construct explaining the generation of motivation for language learning. Because Dörnyei focused on convergences in the source theories, L2MSS researchers have come to regard possible selves (Markus & Nurius, 1986) and self-guide
Physical exercise can play an important role both in primary and secondary cardiovascular disease prevention by virtue of its multisystem effects. These beneficial adaptations at the whole-body level include improvements in mitochondrial health, vascular function, and autonomic balance, together with attenuation of inflammation and the release of ‘exerkines’ with pleiotropic effects. Thus, several
The ESS linac is under construction by the ESS partner institutes (socalled In-Kind Contributors - IKC) and will operate the most powerful proton beam ever for neutron spallation source. The linac delivers 5 MW via 2 GeV protons at a repetition rate of 14 Hz at the He-cooled solid tungsten target. The pulsed neutrons, result of the spallation, will reach the science instruments after having been m
Biocatalysis has emerged as a cornerstone of sustainable manufacturing, yet conventional modes are hindered by inherent limitations such as metabolic interference, mass transfer barriers, and instability. This study presented a novel platform using fragmented Gluconobacter oxydans, combining the autonomous cofactor regeneration of whole cells with the superior substrate accessibility of free enzym
Bark beetle species of the genera Ips and Dendroctonus represent a threat to forests in both North America and Europe. Under normal circumstances, these beetles recycle dying trees into nutrients, but under certain conditions, growing populations can overcome healthy tree defenses and cause severe economic loss in forestry. The most economically relevant bark beetle species communicate with aggreg
The high neutron flux of the European Spallation Source in Lund, Sweden, opens new possibilities for neutron protein crystallography. Making full use of these gains requires dedicated instrumentation and support facilities to maximize its contribution to our understanding of biological processes at the molecular level.
The chapter argues that employees play a central yet historically overlooked role in organizational crisis communication. Traditional crisis communication has emphasized external stakeholders and managerial control, but this chapter highlights internal communication as a continuous, relational, and sensemaking process that shapes organizational legitimacy. Employees are portrayed as active sensema
Interactive AI systems - large language models, conversational agents, and chatbots - are rapidly becoming primary interfaces through which citizens access and evaluate political information. Developed and governed largely by private corporations, these systems do not merely distribute content: they shape opinion formation through sustained, adaptive, and personalised dialogue, relocating politica
In this paper we review the physics opportunities at linear e+e− colliders with a special focus on high centre-of-mass energies and beam polarisation, take a fresh look at the various accelerator technologies available or under development and, for the first time, discuss how a facility first equipped with a technology that is mature today could be upgraded with technologies of tomorrow to reach m
This paper aims to contribute to the discussion of the nature of the self-help housing market by analysing its extent and mode of operation in four self-help settlements in the intermediate sized city of Perdra, Colombia. The evidence from the survey settlements suggests that the market for self-help houses is small. Self-help settlements are dominated by a land market rather than by a housing mar
The South African forestry supply chain is a complex system that involves both the production of trees (site preparation, re-establishment, tending, and maintenance operations) and the production and distribution of wood products from plantation stands to the pulp- and sawmills. This paper reports on a study that investigated the suitability of discrete-event simulation for modelling forestry supp
