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Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. To prevent the increasing problem of base erosion and profit shifting, Member States have implemented different rules limiting i

Manligt umgänge till salu: En artikelstudie om manlig heterosexuell och homosexuell prostitution mellan åren1993–2013

Uppsatsens syfte är att studera manlig prostitution så som den framträder i svensk dagspress mellan åren 1993-2013 och därvid jämföra manlig heterosexuell respektive homosexuell prostitution. De frågeställningar som undersöks är vilken bild som framträder för dessa grupper, vilka likheter och skillnader som finns mellan dem samt vilken förklaring Connell och Hirdmans genusteori skulle ge till dessPurpose of this thesis is to study male prostitution as it emerges in Swedish newspapers between the years 1993-2013 , comparing male heterosexual and homosexual prostitution. The issues examined is the picture that emerges for these groups , what similarities and differences between them and what explanation Connell and Hird 's gender theory would give to these potential differences . To inve

Palestinagård – The law as a tool of resistance or oppression?

During the fall of 2023, the Palestine solidarity movement grew as a response to Israel’s war on Gaza. The student movement for Palestine was an important part of the Palestine solidarity movement. Palestinagård demanded LU to comply with their demands: to stand in solidarity with Palestine and Israel’s systemic destruction of the education system (scholasticide), cut ties with complicit academic

Tolerance Mechanisms in Collagen-Induced Arthritis an Animal Model of Rheumatoid Arthritis

Collagen-induced arthritis (CIA) is one of the most commonly used animal models for Rheumatoid arthritis (RA). CIA is induced in susceptible mouse strains after immunization with heterologous type II collagen (CII). In mice of the H-2q haplotype rat CII (rCII) is used whereas in mice of the H-2r haplotype bovine CII is utilized. The broad objective of this thesis was to gain an understanding of th

An investigation into the effect of weld technique on the residual stress distribution of 3CR12 (DIN 1.4003) built-up structural sections

This article presents an experimental investigation of thermally induced residual stresses in fabricated 3CR12 (DIN 1.4003) T-sections. 3CR12 is a weldable utility stainless steel developed to provide a superior alternative to coated carbon steels and other alloys which have a poor corrosion/abrasion resistance. Because of the difficulty and costs involved in hot-rolling stainless steel structural

"Allt detta lovar jag" : löftesmomentet vid prästvigning, med särskild hänsyn till debatten om prästeden vid kyrkomötena 1868–1893 och dess senare följder

The purpose of this study is to describe and analyse changes in the pledge element of the ordination in the Church of Sweden. The transition in 1893 from a clerical oath to an affirmation will be particularly in focus and its causes and effects identified. My intention is thus to contribute to the history of the Swedish clerical oath, describing its complexity and multifarious range of meaning. In

Empirical Sudies in Trade, Growth and Integration

The present study is composed of a series of six independent yet related articles treating various aspects of international trade and economic growth. In Chapter two the effects of European Integration (EI) on long-run economic growth is studied. Contrary to earlier empirical results long-run effects of EI are identified. As a development Chapter three examines two potential channels linking EI to

När fotboll blir business

Sweden’s civil society is changing. The democratic civil organization, a symbol of the ideologically intertwined popular movement with its historical strive toward the welfare state, is increasingly adopting the concepts, resources and organizational models of the corporation. By challenging the member-run and altruistic ideals of the civil sector the process of corporatization is perceived as a t

Comparison of antibiotic prescribing and antimicrobial resistance in urinary tract infections at the municipal level among women in two Nordic regions

Objectives: To describe and compare the prescribing of antibiotics used for urinary tract infections and its correlation with resistance in Escherichia coli in urinary samples across two adjacent regions - the Capital Region and the Skaane Region - and their municipalities in Denmark and Sweden. Methods: The Capital Region consists of 29 municipalities and 725 960 female inhabitants aged ≥18 years

Inflammasome components coordinate autophagy and pyroptosis as macrophage responses to infection

UNLABELLED: When microbes contaminate the macrophage cytoplasm, leukocytes undergo a proinflammatory death that is initiated by nucleotide-binding-domain-, leucine-rich-repeat-containing proteins (NLR proteins) that bind and activate caspase-1. We report that these inflammasome components also regulate autophagy, a vesicular pathway to eliminate cytosolic debris. In response to infection with flag

Gene fusion involving the insulin-like growth factor 1 receptor in an ALK-negative inflammatory myofibroblastic tumour

Inflammatory myofibroblastic tumour (IMT) is a soft tissue tumour primarily affecting children and young adults. Approximately 50% of IMTs have gene fusions involving the receptor tyrosine kinase (RTK)-encoding ALK gene, providing a molecular rationale for treating IMT patients with unresectable tumours with tyrosine kinase inhibitors (TKI). However, a subset of IMT instead displays fusions affect

Decellularization and antibody staining of mouse tissues to map native extracellular matrix structures in 3D

The extracellular matrix (ECM) is a major regulator of homeostasis and disease, yet the 3D structure of the ECM remains poorly understood because of limitations in ECM visualization. We recently developed an ECM-specialized method termed in situ decellularization of tissues (ISDoT) to isolate native 3D ECM scaffolds from whole organs in which ECM structure and composition are preserved. Here, we p

External Validation of the DAPT Score in a Nationwide Population

Background: The dual antiplatelet therapy (DAPT) score guides decisions on DAPT duration after coronary stenting by simultaneously predicting ischemic and bleeding risk. Objectives: This study sought to assess the performance of the DAPT score in a nationwide real-world population. Methods: The study used register data in Sweden (2006 to 2014) and followed 41,101 patients who had undergone 12 mont

Protection acquired upon intraperitoneal group a Streptococcus immunization is independent of concurrent adaptive immune responses but relies on macrophages and IFN-γ

Group A Streptococcus (GAS; Streptococcus pyogenes) is an important bacterial pathogen causing over 700 million superficial infections and around 500.000 deaths due to invasive disease or severe post-infection sequelae yearly. In spite of this major impact on society, there is currently no vaccine available against this bacterium. GAS strains can be separated into >250 distinct emm (M)-types, and

Exploring promptable foundation models for high-resolution video eye tracking in the lab

We explore whether SAM2, a vision foundation model, can be used for accurate localization of eye image features that are used in lab-based eye tracking: corneal reflections (CRs), the pupil, and the iris. We prompted SAM2 via a typical hand annotation process that consisted of clicking on the pupil, CR, iris and sclera for only one image per participant. SAM2 was found to support better spatial pr