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Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. Eftersom dagens internationella skatteregler inte har anpassats till den digitala affärsmiljön, fThe taxation of the digital economy has been the leading topic in the area of international taxation in the last decade. The ongoing digitalisation has introduced new business models which have led to increased pressure on the international tax system, which was established in the 1920s. As today’s international tax rules have not kept pace with the unique conditions linked to digital business mod

Food insecurity is increasing globally again after declining for decades, and in Nigeria alone 13 million people are experiencing food insecurity. Particularly in North-East Nigeria food insecurity has reached emergency levels. Because of intrastate conflict between the Nigerian state and Boko Haram it has been difficult to mitigate food insecurity, even though Nigeria ranks in the top ten in worl

In contemporary China, society is dominated by heteronormativity. Sexual minorities are still in a precarious condition as a result of the ingrained sociofamilial norms and the gendered conventions of marriage. This investigation is designed as a case study, focusing on the life accounts of a Chinese homosexual couple and their online grassroots activism. Three theoretical concepts have been appli

World population is increasing rapidly and cities are growing constantly outwards, in most cases taking over the agricultural lands. Besides Sweden imports 65% of agricultural products and if some situation like pandemic happens and neighbouring countries close the border completely the fresh vegetables will only last for 14 days! Responsible authority for this is the municipalities who have almos

Wood decay fungi are often classified as either brown rot or white rot, depending on their mechanism of accessing nutrients in wood. This dichotomy assumes that white rot fungi break down lignin with various enzymes, while brown rot fungi leave it mostly unmodified and instead bypass it with diffusion of small molecules to reach the desired hemicellulose and cellulose. The effect of different sour

Rwanda’s post-genocide development is often mentioned as an exceptional success story. Thereby, education is not only one of the main drivers for development, in Rwanda it has a special significance because knowledge and expertise are the main pillars for Rwanda’s vision for the future. The past years, the Rwandan government tries to expand the education of its population and aims to decrease educ

Abstract Purpose First, this study aimed to explore the development of CSR as a discourse and theoretical concept from the 1950’s until today. The purpose of this was to generate insights into how CSR agendas have changed over time and to better understand where it is today. The second aim was to better grasp the business-societal dynamics and implications of CSR as a practice today, so we conduct

This thesis explores aspects of vogue femme as a highly aestheticised, performative, and radically subversive visual phenomenon. The focus lies on the posthuman characteristics of this dance and the possibilities it opens up for becoming-other. Vogue femme first appeared as a competition category at balls during the 1990s. It consists of five elements (hands performance, duckwalk, catwalk, spins a

This study investigates the seemingly increasing spread of accentedness within Japanese i-adjectives in lexical final form, shuushikei, and adnominal form, rentaikei, by conducting an online survey containing Likert scale questions. Once the data had been collected, the informants were separated into age groups and their results compared between each other. In addition, the current results were co

Based on the volume of fluid (VOF) method, a steady three-dimensional numerical simulation of laminar film condensation of water vapor in a horizontal minitube, with and without non-condensable gas, has been conducted. A user-defined function defining the phase change is interpreted and the interface temperature is correspondingly assumed to be the saturation temperature. An annular flow pattern i

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

The widening inequalities in smoking are one of the growing public health challenges in western countries, where smoking and smoking cessation patterns are unequally distributed among the populations. Inequalities in smoking and smoking cessation are closely associated with factors such as socioeconomic status, psychosocial and cultural factors. In Sweden, individuals with low socioeconomic status

In this paper, we investigate the phase behavior and microstructure for a series of salt-free catanionic surfactants of the type Cm+Cn- with varied chain length mismatch (m not equal n), using light microscopy, DSC, turbidity, surface tension, SAXS and SANS. The compounds consist of alkyltrimethylammonium alkylsulfonates, denoted by TA(m)So(n). Depending on the asymmetry between both ions, three r

The inclusive J/psi production cross-section and fraction of J/psi mesons produced in B-hadron decays are measured in proton proton collisions at root s = 7 TeV with the ATLAS detector at the LHC, as a function of the transverse momentum and rapidity of the J/psi, using 2.3 pb(-1) of integrated luminosity. The cross-section is measured from a minimum P-T of 1 GeV to a maximum of 70 GeV and for rap

The role of inflammation in atherosclerotic disease is well established, but the role of autoantibodies against modified apolipoprotein (apo) B-100 remains unclear. The metabolic syndrome is associated with a proinflammatory state, a predominance of small dense low-density lipoprotein (LDL) particles, and an increased risk for atherosclerotic diseases. Previous studies have shown specific autoanti

Objective To study intraobserver repeatability and intermethod agreement between two- (2D) and three-dimensional (3D) transperineal ultrasound methods in assessing fetal head descent during the first stage of labor. Methods Fetal head descent was measured with transperineal ultrasound as the fetal head-perineum distance and the angle of progression in 106 primiparous women with prolonged first sta

Objective: This study was conducted to characterize the effects of vildagliptin on beta-cell function in patients with type 2 diabetes and mild hyperglycemia. Design: A 52-wk double-blind, randomized, parallel-group study comparing vildagliptin (50 mg qd) and placebo was conducted in 306 patients with mild hyperglycemia (A1C = 6.2-7.5%). Plasma glucose and C-peptide levels were measured during sta