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Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential appli

A granddaughter design with 10 grandsires was simulated to investigate different types of measurements of performance traits in marker assisted breeding evaluation (MA-BE). Genetic and phenotypic data were simulated for all grandsires, granddams and 500 sires. For each of the 100 replicates of the simulation the gametic relationship matrix was computed for one position and a MA-BE was performed to

Analytical and numerical analyses have been performed to study the problem of magneto-hydrodynamic (MHD) flow and heat transfer of an upper-convected Maxwell fluid in a parallel plate channel. The governing equations of continuity, momentum and energy are reduced to two ordinary differential equation forms by introducing a similarity transformation. The Homotopy Analysis Method (HAM), Homotopy Per

This chapter analyses a ‘negative case’ of change in candidate section. Although one expects the political crisis to trigger the emergence of new parties – and together with them of innovative (inclusive) forms of candidate selection, no major reform of internal party democracy has been observed in Belgium. The last decades have witnessed the rise of new parties, but these rather tend to select th

This multiple case study focuses on phonetic-phonological development of L2 French in early Swedish-speaking learners. More specifically it describes the development of Voice Onset Time (VOT) and liaison in early L2 learners as compared to simultaneous Swedish-French bilinguals and monolingual French children. The results indicate that although the L2 learners present initial similarities with adu

Floodplain surface topography is an important component of floodplain ecosystems. It is the primary physical template upon which ecosystem processes are acted out, and complexity in this template can contribute to the high biodiversity and productivity of floodplain ecosystems. There has been a limited appreciation of floodplain surface complexity because of the traditional focus on temporal varia

Under changing climate conditions, acceptable functionality of buildings and their adaptation to climate are required. More rain and extreme conditions in future make buildings and the built environment more vulnerable. There are currently several scenarios regarding possible future climatic conditions. Results from the impact analysis of climate change can be significantly affected by the selecte

It is a conundrum that agile projects can succeed ‘without requirements’ when weak requirements engineering is a known cause for project failures. While Agile development projects often manage well without extensive requirements documentation, test cases are commonly used as requirements. We have investigated this agile practice at three companies in order to understand how test cases can fill the

1 In a 4-year fertilization experiment we studied the effects of increased nitrogen (N) or phosphorus (P) supply on productivity and potential decay in the acrotelm of Sphagnum-dominated Swedish peatlands at northern (low atmospheric N input: low-N site) and southern (high atmospheric N input: high-N site) sites. 2 During the experimental period, there was a severe summer drought at the high-N sit

Supervaluationism holds that the future is undetermined, and as a consequence of this, statements about the future may be neither true nor false. In the present paper, we explore the novel and quite different view that the future is abundant: statements about the future do not lack truth-value, but may instead be glutty, that is both true and false. We will show that (1) the logic resulting from t