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Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för stThe zero-rating of intra-Community acquisitions in combination with the deferred payment of VAT has made it possible to employ carousel fraud with VAT on the internal EU market. Not only are the tax authorities in the different Member States losing out on VAT that is not accounted for by missing traders, but the innocent parties in business with the missing traders retain a right to refund VAT, le

Multimodal user interfaces or interfaces that involve the user with several senses could greatly improve usability and accessibility. A mobile phone contains several hardware technologies such as accelerometers, touch screens and vibrators that can be used to support a multimodal user interface, but these capabilities are seldom used. In this thesis multimodal interaction and how two-dimensional

“To lay in Lund” – A study about the way university students speak about sexuality Recently allegations concerning the sexual habits of young people have attracted attention in Swedish research. Assumptions regarding an increased number in sexual partners and a change in attitude towards sexuality are two of the noted aspects. The aim of this study was to develop an understanding of the way studen

The aim of the paper is to illustrate the role of commodity price fluctuations in business cycles in three countries - the United Kingdom, the United States and Sweden. The study examines data between 1993 (Q3) – 2011(Q2). The countries in this paper represent differences in economic structure – Sweden is primarily an economy characterized by the manufacturing of goods, the United Kingdom represen

Purpose: This study aims to focus on the surface curvature, jet to target spacing and jet Reynolds number effects on the heat transfer and fluid flow characteristics of a slot jet impinging on a confined concave target surface at constant jet to target spacing. Design/methodology/approach: Numerical simulations are used in this research. Jet to target spacing, H/B is varying from 1.0 to 2.2, B is

BACKGROUND: The COVID-19 pandemic has highlighted the importance of evidence-informed priority setting and situational analysis in pandemic preparedness and response. Health Technology Assessment (HTA) has been identified as an essential tool for evidence-informed decision-making in healthcare. However, the potential role of HTA in pandemic preparedness and response in Africa has yet to be explore

Dose conversion coefficients attempt to harmonize the material-, location-, and exposure-dependent results from retrospective dosemeters. The issues and uncertainties arising from dose conversion are explored within the framework of an interlaboratory comparison exercise in which mobile phones were positioned around anthropomorphic phantoms and exposed to non-uniform photon fields, with the glass

The present research front of NbO2 based memory, energy generation, and storage thin film devices is reviewed. Sputtering plasmas contain NbO, NbO2, and NbO3 clusters, affecting nucleation and growth of NbO2, often leading to a formation of nanorods and nanoslices. NbO2 (I41/a) undergoes the Mott topological transition at 1081 K to rutile (P42/mnm), yielding changes in the electronic structure, whThe present research front of NbO2 based memory, energy generation, and storage thin film devices is reviewed. Sputtering plasmas contain NbO, NbO2, and NbO3 clusters, affecting nucleation and growth of NbO2, often leading to a formation of nanorods and nanoslices. NbO2 (I41/a) undergoes the Mott topological transition at 1081 K to rutile (P42/mnm), yielding changes in the electronic structure, wh

INTRODUCTION: To support clinical trial designs focused on early interventions, our study determined reliable early amyloid-β (Aβ) accumulation based on Centiloids (CL) in pre-dementia populations. METHODS: A total of 1032 participants from the Amyloid Imaging to Prevent Alzheimer's Disease–Prognostic and Natural History Study (AMYPAD-PNHS) and Insight46 who underwent [18F]flutemetamol, [18F]florb

This article addresses the gap in knowledge about how new digital technology affects decision making and social caseworkers’ professionalism. The aim is to enhance the understanding of how digital discretion—as a result of introducing automated decision making (ADM) in social assistance—affects the roles, work processes and professional judgements of social caseworkers in the provision of social a

This paper performs a numerical study regarding the effects of different kinds of coolants on flow and heat transfer in a pin-finned internal channel. A new pin-fin structure detached from one endwall with a round-tip is proposed which aims to increase the heat transfer enhancement. As a contrast, the investigation of the typical fully-attached pin-fin and the flat-tip detached pin-fin is also con

Groundwater is considered one of the most valuable fresh water resources. The main objective of this study was to produce groundwater spring potential maps in the Koohrang Watershed, Chaharmahal-e-Bakhtiari Province, Iran, using three machine learning models: boosted regression tree (BRT), classification and regression tree (CART), and random forest (RF). Thirteen hydrological-geological-physiogra

Modern society depends on dams for renewable hydropower, water supply, and flood control. As climate change increases the frequency of extreme rainfall and flood events, and as the demand for renewable energy sources continues to grow, ensuring the safety of these critical structures becomes more urgent than ever. One of the most serious hidden threats in embankment dams is internal erosion – a sl

This article explores efforts to integrate human rights into Swedish education during the early post-war era (1948–1966). Focusing on how human rights were conceptualized and justified, the study addresses a significant gap in the historiography of human rights education by investigating its development prior to the 1970s.By examining materials from the National Board of Education, and the first tThis article explores efforts to integrate human rights into Swedish education during the early post-war era (1948–1966). Focusing on how human rights were conceptualized and justified, the study addresses a significant gap in the historiography of human rights education by investigating its development prior to the 1970s.By examining materials from the National Board of Education, and the first t

The neutral protease cathepsin G belongs to a family of hematopoietic serine proteases stored in the azurophil granules of the neutrophil granulocyte. To investigate the function of asparagine-linked carbohydrates in neutrophil serine proteases, we constructed a mutant cDNA, coding for human cathepsin G deficient of a functional glycosylation site, for use in a transgenic cellular model. Wild type

BackgroundRecent reports point to a global and Swedish national mental health crisis among young adults. It is widely recognised that this phase of ‘emerging adulthood’ involves many challenges, stressors and uncertainties that can negatively impact mental health and well-being. In addition, these strains may be exacerbated by rapid contemporary changes in technological, societal and sociocultural

The city of Malmö has seen growing media attention recent years in light of increased reporting on its anti-Semitism. The media image is one where the Jewish population is constantly harassed and threatened. This study aims to clarify whether or not there has been an actual increase of anti-Semitism in Malmö, what might be causing it, and with this shed light on modern anti-Semitism. Limiting the

The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. It is the centr

As almost three out of four EU citizens live in urban areas and this number is expected to further grow, studies on urban ecosystems and their services are crucial to understand a city’s environmental structure and capabilities. The European Commission has published a relative report which suggests an urban ecosystem condition indicator framework, yet without suggesting respective thresholds tha