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Beskattning av pokervinster har inte minst under 2011 varit ett ämne för många diskussioner i media. Vissa anser att det krävs stora inslag av skicklighet för att vara duktig på poker och att det inte borde anses vara ett lotteri. Denna skicklighetsaspekt var fall för prövning i HD under 2011 i den s.k. Grebbestadsdomen. Vissa ansåg att domen skulle direkt avgöra om pokervinster skulle komma att bTaxation on poker winnings have not the least in 2011 been a topic of discussion in the media. Some believe that it requires significant element of skill to be good at poker and that it should not be considered a lottery. This skill aspect was tried in the Supreme Court in 2011 in the so-called Grebbestad verdict. Some felt that the appeal would directly determine whether poker profits would be ta

The atmospheric boundary layer mediates the exchange of energy, matter, and momentum between the land surface and the free troposphere, integrating a range of physical, chemical, and biological processes and is defined as the lowest layer of the atmosphere (ranging from a few meters to 3 km). In this review, we investigate how continuous, automated observations of the atmospheric boundary layer ca

The forest floor provides an important interface of soil-atmosphere CO2 exchanges but their controls and contributions to the ecosystem-scale carbon budget are uncertain due to measurement limitations. In this study, we deployed eddy covariance systems below- and above-canopy to measure the spatially integrated net forest floor CO2 exchange (NFFE) and the entire net ecosystem CO2 exchange (NEE) at

Nitrogen (N) is a key element in terrestrial ecosystems as it influences both plant growth and plant interactions with the atmosphere. Accounting for carbon–nitrogen interactions has been found to alter future projections of the terrestrial carbon (C) cycle substantially. Dynamic vegetation models (DVMs) aim to accurately represent both natural vegetation and managed land, not only from a carbon c

The Global Land-Atmosphere Climate Experiment-Coupled Model Intercomparison Project phase 5 (GLACE-CMIP5) is a multimodel experiment investigating the impact of soil moisture-climate feedbacks in CMIP5 projections. We present here first GLACE-CMIP5 results based on five Earth System Models, focusing on impacts of projected changes in regional soil moisture dryness (mostly increases) on late 21st c

In this study, a global vegetation model (LPJ-GUESS) is forced with spatial information (Nomenclature of Units for Territorial Statistics (NUTS) 2 level) of land-use intensity change in the form of nitrogen (N) fertilization derived from a model chain which informed the Common Agricultural Policy Regionalized Impact (CAPRI) model. We analysed the combined role of climate change and land-use intens

The important role of fire in regulating vegetation community composition and contributions to emissions of greenhouse gases and aerosols make it a critical component of dynamic global vegetation models and Earth system models. Over 2 decades of development, a wide variety of model structures and mechanisms have been designed and incorporated into global fire models, which have been linked to diff

It is projected that forest disturbances, such as insect outbreaks, will have an increasingly negative impact on forests with a warmer climate. These disturbance events can have a substantial impact on forests' ability to absorb atmospheric CO2, and may even turn forests from carbon sinks into carbon sources; hence, it is important to develop methods both to monitor forest disturbances and to quan

The Amazon basin is characterized by a strong interplay between the atmosphere and vegetation. Anthropogenic land use and land cover change (LULCC) affects vegetation and the exchange of energy and water with the atmosphere. Here we have assessed potential LULCC impacts on climate and natural vegetation dynamics over South America with a regional Earth system model that also accounts for vegetatio

Global warming is driving environmental change in the Arctic. However, our current understanding of this change varies strongly among different environmental disciplines and is limited by the number and distribution of field sampling locations. Here, we use a quantitative framework based on multivariate statistical modeling to present the current state of sampling across environmental disciplines

The boreal biome exchanges large amounts of carbon (C) and greenhouse gases (GHGs) with the atmosphere and thus significantly affects the global climate. A managed boreal landscape consists of various sinks and sources of carbon dioxide (CO2), methane (CH4), and dissolved organic and inorganic carbon (DOC and DIC) across forests, mires, lakes, and streams. Due to the spatial heterogeneity, large u

Adverse environmental and social conditions early in life have a strong impact on health. They are major risk factors for mental diseases in adulthood and, in some cases, their effects can be transmitted across generations. The consequences of detrimental stress conditions on brain metabolism across generations are not well known. Using high-field (14.1 T) magnetic resonance spectroscopy, we inves

Brain glutamine synthetase (GS) is an integral part of the glutamate-glutamine cycle and occurs in the glial compartment. In vivo Magnetic Resonance Spectroscopy (MRS) allows noninvasive measurements of the concentrations and synthesis rates of metabolites. (15)N MRS is an alternative approach to (13)C MRS. Incorporation of labeled (15)N from ammonia in cerebral glutamine allows to measure several

Fire frequency is changing globally and is projected to affect the global carbon cycle and climate. However, uncertainty about how ecosystems respond to decadal changes in fire frequency makes it difficult to predict the effects of altered fire regimes on the carbon cycle; for instance, we do not fully understand the long-term effects of fire on soil carbon and nutrient storage, or whether fire-dr

Astrocytic glutamate (Glt) uptake keeps brain interstitial Glt levels low. Within the astrocytes Glt is converted to glutamine (Gln), which is released and reconverted to Glt in neurons. The Glt-Gln cycle is energy demanding and impaired energy metabolism has been suggested to cause low interstitial Gln/Glt ratios. Using microdialysis (MD) measurements from visually noninjured cortex in 33 neuroin

Africa has been undergoing significant changes in climate and vegetation in recent decades, and continued changes may be expected over this century. Vegetation cover and composition impose important influences on the regional climate in Africa. Climate-driven changes in vegetation structure and the distribution of forests versus savannah and grassland may feed back to climate via shifts in the sur

The Integrated Carbon Observation System Research Infrastructure aims to provide long-Term, continuous observations of sources and sinks of greenhouse gases such as carbon dioxide, methane, nitrous oxide, and water vapour. At ICOS ecosystem stations, the principal technique for measurements of ecosystem-Atmosphere exchange of GHGs is the eddy-covariance technique. The establishment and setup of an

Research infrastructures play a key role in launching a new generation of integrated long-Term, geographically distributed observation programmes designed to monitor climate change, better understand its impacts on global ecosystems, and evaluate possible mitigation and adaptation strategies. The pan-European Integrated Carbon Observation System combines carbon and greenhouse gas (GHG; CO2, CH4, N