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This paper considers factors determining tax incentives and examines how effective they are using data from OCED and EU countries. It is well known that countries compete when it comes to setting the statutory corporate tax rate but do they also compete when it comes to providing tax incentives on the tax base side? The paper starts out by analyzing factors affecting different tax incentive measur
The degradation behaviour of textured CVD α-alumina has received significant attention within academic literature with regard to steel turning. In contrast, the research performed on Ni-based superalloys is yet to be brought up to the same level of understanding. Hence, the objective of this report will be to offer insights with regard to the degradation mechanisms of the textured alumina layer of
Few would argue that the difficulty in making legislative changes influences policy decisions and often results in less timely and responsive legislation. Despite this, economic research on corporate tax policy often excludes consideration of the political process. This study examines the impact of the political and economic factors on several measures of corporate tax rates and tax incentives off
In a strict sense, palaeoscolecids are a group of cycloneuralian worms (ecdysozoans) characterized by the tessellation of trunk sclerites, which are differentiated into plates, platelets, and microplates. The Wangcun section in western Hunan, South China, which represents the Furongian Series (upper Cambrian), has yielded a rich and diverse collection of palaeoscolecids. However, there is uncertai
This paper introduces a protocol for the verification of multi-physics wildfire evacuation models, including a set of tests used to ensure that the conceptual modelling representation of each modelling layer is accurately implemented, as well as the interactions between different modelling layers and sub-models (wildfire spread, pedestrian movement, traffic evacuation, and trigger buffers). This w
Purpose: After groin hernia repair (globally more than 20 million/year) 2–4% will develop persistent severe pain (PSPG). Pain management is challenging and may require multimodal interventions, including re-surgery. Quantitative somatosensory testing (QST) is an investigational psychophysiological tool with the potential to uncover the pathophysiological mechanisms behind the pain, ie, revealing n
Purpose: Tau pathology is associated with concurrent atrophy and decreased cerebral blood flow (CBF) in Alzheimer’s disease (AD), but less is known about their temporal relationships. Our aim was therefore to investigate the association of concurrent and longitudinal tau PET with longitudinal changes in atrophy and relative CBF. Methods: We included 61 individuals from the Amsterdam Dementia Cohor
Fragmentation of habitat, for example by intensive agricultural practices, can be detrimental to local biodiversity. However, it often remains unclear whether such biodiversity declines are caused by loss of habitat area or increased fragmentation, and how habitat quality factors into it. In our study system, vegetated vineyards are typically small, and isolated from one another, potentially limit
Human-mediated changes in island vegetation are, among others, largely caused by the introduction and establishment of non-native species. However, data on past changes in non-native plant species abundance that predate historical documentation and censuses are scarce. Islands are among the few places where we can track human arrival in natural systems allowing us to reveal changes in vegetation d
BACKGROUND: Growing evidence show that long term exposure to air pollution increases the risk of dementia. OBJECTIVE: The aim of this study was to investigate associations between PM2.5 exposure and dementia in a low exposure area, and to investigate the role of olfaction and the APOE ɛ4 allele in these associations. METHODS: Data were drawn from the Betula project, a longitudinal study on aging,
Long noncoding RNAs (lncRNAs) are emerging players in cancer and they entail potential as prognostic biomarkers or therapeutic targets. Earlier studies have identified somatic mutations in lncRNAs that are associated with tumor relapse after therapy, but the underlying mechanisms behind these associations remain unknown. Given the relevance of secondary structure for the function of some lncRNAs,
This article examines how university students assess the coordination of the courses their programmes contain and how course coordination affects how content they are with their studies. The study is based on survey data from more than 5700 students, collected through Lund University’s Student Barometer. The survey examines the students’ views on course coordination based on content, workload, adm
Det svenska skattesystemet står inför en rad utmaningar, både inhemska ochinternationella, och behöver reformeras för att möta dessa. Mycket har häntsedan århundradets skattereform i början av 1990-talet när det gäller såvälden värld vi lever i som förändringar i skattesystemet och kunskapen kringskatters effekter på beteende. För att Sverige ska vara konkurrenskraftigt ochkunna vidmakthålla en hö
