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DAC7-direktivet utgör en ändring av rådets direktiv 2011/16/EU om admi-nistrativt samarbete i fråga om beskattning och trädde i kraft den 1 januari 2023. Det övergripande syftet med DAC-direktiven i allmänhet är att bekämpa skattebedrägeri och skatteundandraganden samt att säkerställa en rättvis be-skattning inom unionen. DAC7-direktivet fokuserar på berörda verksamheter som bedrivs av säljare viThe DAC7-Directive constitutes an amendment to Council Directive 2011/16/EU on administrative cooperation in the field of taxation and entered into force on 1 January 2023. The overarching purpose of the DAC directives in general is to combat tax fraud and tax evasion, as well as to ensure fair taxation within the Union. The DAC7-Directive focuses on relevant activities carried out by sellers thro

Denna uppsats behandlar förslaget i SOU 2025:99, Ändring av permanent uppehållstillstånd för vissa utlänningar, i ljuset av rätten till skydd för privat- och familjeliv i Europakonventionen. Förslaget innebär att permanenta uppehållstillstånd som beviljats vissa grupper av utlänningar som huvudregel ska återkallas och ersättas med tidsbegränsade uppehållstillstånd. Om en utlänning inte uppfyller kThis essay examines the proposal set out in SOU 2025:99, ‘Amendment of permanent residence permits for certain foreign nationals’, in the light of the right to respect for private and family life under the European Convention on Human Rights. The proposal entails that permanent residence permits granted to certain groups of foreign nationals shall, as a rule, be revoked and replaced with temporary

SARS-CoV-2 breakthrough infections (BTIs) are relatively common, but little is known in terms of differentiating responses associated with asymptomatic BTI (ABTI) versus symptomatic BTI (SBTI). Here, we investigated the impact of ABTI and SBTI on antibody and T-cell responses toward Spike. SBTI donors had significantly higher plasma anti-Spike RBD IgG titers compared to both ABTI and SARS-CoV-2 va

Context: Organic farming aims to make agriculture more sustainable, but its sustainability benefits may be offset by lower yields compared to conventional farming. Avenues to increase organic yields have been studied extensively, but there is a lack of research using integrated approaches that consider co-variation between different organic management practices within commercial farming systems. M

The transition to post-quantum cryptography is well underway. Driven by the recognition that Shor's algorithm would render all widely deployed asymmetric cryptosystems insecure in the presence of a sufficiently capable quantum computer, the cryptographic community has spent the past decade designing, evaluating, and standardizing a new generation of public-key primitives. In 2024, ML-KEM became th

Most flowering plants depend on insect pollinators for their reproduction, yet these pollinators have been facing considerable losses in abundance and diversity in recent decades. The ongoing pollinator declines, caused by stressors including land-use and climate change, have raised concerns for species-rich plant communities such as those found in semi-natural grasslands. These communities contai

Background: The literature reviewed in the context of this master’ programme frequently refers to the enormous and increasing flows of people in the global era (Dicken, 2007; Lechner, 2004; Yeates, 2008); consequently, these flows have different directions and motives and represent diverse types of migration and migrants. As a result, the pivotal point here is the specificity of scientific migrati

Genom samhällsutvecklingen utmanas gamla sjukdomsbegrepp och lagar. I medierapportering och forskning har självskadebeteende uppmärksammats allt mer. Självskadebeteenden kan ta olika uttryck och även sex har påvisats kunna utgöra ett medel för att skada sig själv. Idag finns det medicinsk forskning om sex som självskadebeteende och rättsvetenskaplig forskning om tillämpningen respektive tolkningenSocietal development is constantly challenging old concepts of disease and law. In media reporting and medical research, self-injurious behavior has received increased interest. Self-injurious behavior can be expressed in various forms. Sex as self-injury is a new concept in the research field and the current knowledge of sex as self-injury did not exist when the Care of Young Persons Act, hereaft

Sammanfattning Hemlig rumsavlyssning är exempel på statens tvångsmakt gentemot den enskilde. Det kan åsamka betydande skada i enskildas personliga integritet men är trots det ett viktigt och slagkraftigt element, i polisens brottsutredande verksamhet. Hemlig rumsavlyssning intar en särställning bland de hemliga tvångsmedlen, då omfattande uppgifter rörande enskildas privatliv insamlas. Utöver uppgSummary Secret coercive measures such as bugging, is an example of the state's coercive power over the individual. It may cause great damage to the personal integrity of the individuals but is nonetheless an important and powerful element, in controlling and solving serious criminal activity. The use of bugging is particularly intrusive, since extensive information concerning the privacy of i

Concepts such as Creating Shared Value [CSV] and Strategic Corporate Social Responsibility [SCSR] respond to a demand for organisations to take responsibility for their contributions to increasing social issues such as social exclusion or the effects of climate change. The concept of SCSR is describing activities that provide economic values for organisations while at the same time targeting socia

This thesis examines the role of political satire in the Bulgarian public sphere through the case of the satirical newspaper Pras Press. The bi-weekly publication is centered around political cartooning and reports on public affairs issues from pop culture to current events. It relies on online dissemination as its print editions have been, and continue to be, the object of censorship for the news

The efficacy and function of antioxidants have been intensively studied in foods and other biological systems in recent decades. This thesis concerns different aspects of the antioxidant properties of bovine milk, with emphasis on measurement of the total antioxidant capacity (TAC), the activity of the selenium-containing glutathione peroxidase (GSHPx), and the bioavailability of selenium from bov

Popular Abstract in Swedish En autonom agent kan definieras som ett system som med syfte att utföra uppgifter kan interagera med sin omgivning genom sina egna sensorer och effektorer. En ny arkitektur för autonoma agenter inspirerad av teorin för antecipatoriska system föreslås. Det är en hybrid arkitektur i det avseende att den kombinerar planerande förmåga, som behövs för att lösa långsiktiga prThis thesis has two main themes, autonomous agents and concepts. An autonomous agent is a system capable of interacting with its environment via its own sensors and effectors in order to accomplish some task. Arguments against both purely reactive and purely deliberative agent architectures are presented in favor for hybrid approaches. A novel hybrid approach based on the concept of anticipatory s

The Arena and the Entrepreneurial City builds on a microhistory of the collaboration between public and private organizations in the creation of two public sports arenas. Several new arenas have been built in Sweden during the last 15 years and many of them have received a lot of attention because of cost overruns and design flaws. Previous research shows that there are no economic incentives for

Popular Abstract in Swedish Hos människan lever en rad mikroorganismer som tillsammans utgör normalfloran. Normalfloran återfinns på alla kroppsytor, det vill säga huden och slemhinnorna i munnen, svalget, magsäcken, tunn- och tjocktarmen, vagina och urinrörsmynningen. Samspelet mellan människokroppen och mikroorganismerna utsätts dagligen för påfrestningar. En sådan naturlig påfrestning är de sjuThis thesis is concerned with a family of bacterial surface proteins expressed by different strains of the anaerobic Gram-positive, commensal and human pathogen Peptostreptococcus magnus. These proteins have been studied with respect to their role in virulence, function, structure, and evolution. Strains isolated from patients with vaginosis have previously been shown to be associated with express

The translocation t(8;16)(p11;p13) is associated with a subtype of acute monocytic leukemia (AML M5) characterized morphologically by erythrophagocytosis and clinically by a poor prognosis. The t(8;16) fuses the MOZ gene from 8p11 with the CBP (also named CREBBP) gene from 16p13. Previously published studies of MOZ and CBP rearrangements in t(8;16)-positive AML have used fluorescence in situ hybri