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En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förlThe extension of Member States domestic group taxation schemes to also involve cross-border activities has for long been debated within the European Union. The European Commission has put forward various communications and draft directives in order to harmonize the national laws in that area, in particular in relation to relief of losses occurred at a subsidiary resident in a state other than its

Tea Party-rörelsen har sedan den bildades år 2009 fått stor medial uppmärksamhet och dess inflytande över det amerikanska politiska klimatet har varit mycket påtaglig. Vårt intresse av att studera rörelsen grundar sig främst på dess starka värderingar och åsikter, samt dess färgstärka företrädare. Ett välkänt faktum gällande Tea Party-rörelsen är den hårda kritik de riktar mot president Obama och

The European Spallation Source, ESS, is a joint collaboration of 17 European countries, where the world’s most powerful neutron source will be built for future research within a vast variety of fields. In order to deliver the highly energetic neutrons, protons are accelerated to energies in the GeV range and then collided with a spallation target. This acceleration process requires superconducting

Det allmänna preferenssystemet GSP är ett av EU: s viktigaste unilaterala handelsavtal som ingås med utvecklingsländer. För att gynnas av behandlingen måste länderna uppfylla särskilda kriterier. Ett av villkoren är ratificering och effektiv implementering av ett antal internationella konventioner om mänskliga rättigheter. Bland dessa ingår Internationella arbetsorganisationens (ILO) internationelThe Generalised Scheme of Preferences (GSP) is one of the EU’s most important unilateral trade measures which grants tariff preferences to developing countries. In order to receive this preferential treatment countries are required to fulfil specific criteria. One of the conditions is the ratification and effective implementation of a number of international human rights conventions. Among these,

Extreme heat is a growing public health threat in tropical Africa, especially in Ghana where outdoor maximum daily temperatures (Tx) regularly exceed 35 °C. Vulnerability to heat is socially and economically differentiated, with pregnant women, young children, elderly people, and people with chronic health conditions most at risk. High proportions of these groups are found in hospitals, yet little

This paper explores the changing nature of social institutions and organizations for resource management on Ontong Java and their central role in maintaining livelihoods. Using detailed field data for three time periods, 1970-72, 1986 and 2006-07, and drawing on earlier secondary data, a longitudinal analysis of changes in governance and livelihoods is undertaken. Increased exploitation of marine

Water balance models provide insights into ongoing changes in the water cycle. Among them, monthly water balance models (MWBMs) are especially suitable for large-sample and global assessments, which are important for adaptation to global environmental change. This study evaluates monthly water balances from 14 models across more than 2,000 global catchments, comparing the modelś capacities to repr

This thesis investigates core excited electronic states of molecules in gas phase. In particular, the resonanttransitions of ionised molecules, the site-selectivity surrounding Auger-Meitner decay, and the nuclear dynamicsthat may follow core excitation and ionisation.Background: Fundamental understanding of molecules and ions lay the groundwork for all future applicativescience and production. Fo

This study clarifies when Bayesian analysis provides a practical advantage, particularly in large-area searches, hazardous or inaccessible environments, and low signal-to-noise ratio (SNR) scenarios where direct source approach is not feasible. We present a PyMC-based Bayesian framework for localizing a single unshielded gamma-emitting source and estimating its activity, with the ability to switch

ObjectivesAutoantibodies against tissue transglutaminase (tTG) are serological markers of celiac disease. The aim was to study the applicability of human leukocyte antigen (HLA)-genotyping and tTG autoantibodies in the screening of celiac disease in a longitudinal birth cohort followed to age 15 years.MethodsIncluded were 13,860 HLA-DQ-genotyped children at birth and previously invited to a screen

Background and aims Secondary prevention medications after myocardial infarction (MI) are crucial for reducing mortality and cardiovascular events, however, adherence is often suboptimal. This study aimed to investigate predictors of adherence, and clinical outcomes among STEMI and NSTEMI survivors in Sweden. Methods This nationwide cohort study included patients hospitalized with MI between 2017

This article explores meaningful work across two frontline occupations, bank advisors and school­teachers. We build on narrative research focusing on the role of stories and storytelling in the sensemaking and identity construction processes related to work to explore the importance of oth­ers in the perception and construction of everyday work as meaningful. To study this, we examine the narrativ

This thesis investigates subspaces of the Hardy space, especially ones defined via analytic continuation, and their applications to operator theory. The main function theoretic properties investigated are the distribution of zeros and extremal functions. The operator theory investigations are centered around the concept of invariant subspaces and cyclic vectors.

This European Policy Analysis examines recent developments within the Council of Europe concerning a proposed political declaration by its Committee of Ministers on the European Court of Human Rights’ approach to migration-related issues. These developments follow an Open Letter in May 2025 and a subsequent Joint Statement by a group of member states expressing concerns about the Court’s case-law

Many animals, such as birds and bats, are capable of migrating over vast distances to specific destinations. Remarkably, even insects such as the North American Monarch butterfly and the Australian Bogong moth undertake similarly long-distance migrations to specific sites. Here, we provide an overview of our current understanding of the migration of these insects and outline the sensory cues and n

Public spaces are increasingly becoming battlegrounds over collective identity, associeties revisit which figures deserve commemoration. The removal of statues andstreet names has become a powerful symbolic act, as for those attached to theselegacies, such changes may be seen as denying their group identity. This paperexamines the political consequences of such symbolic changes in the context of S