Ett av de mest effektiva sätten för stater att samla in intäkter till statskassan är genom beskattning. Detta även om värdeskapandet sker utanför landets gränser. Problemet brukar benämnas för dubbelbeskattning. Som en följd av detta uppstår det från ett mikroperspektiv en osäkerhet för skattskyldiga vid gränsöverskridande transaktioner. Från ett makroperspektiv äventyras även potentiella investerOne of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. From a macro perspective, potential investments b

Excitonic coupling, electronic coupling, and cooperative interactions in self-assembled lead halide perovskite nanocrystals were reported to give rise to a red-shifted collective emission peak with accelerated dynamics. Here we report that similar spectroscopic features could appear as a result of the nanocrystal reactivity within the self-assembled superlattices. This is demonstrated by study

Perovskite nanocrystal superlattices (NC SLs) are the nearest real-world approximations to monodisperse NC ensembles. NC SLs thus represent ideal model systems for evaluating the optical and structural stability of CsPb(I1−xBrx)3 NCs at a macroscopic level. Here, photoinduced changes to CsPb(I1−xBrx)3 NC SLs (0 < x < 1.0) are probed via in situ photoluminescence, X-ray diffraction, and electron mi

To quickly identify maritime sites polluted by heavy metal contaminants, reductions in the size of instrumentation have made it possible to bring an X-ray fluorescence (XRF) analyzer into the field and in direct contact with various samples. The choice of source-sample-detector geometry plays an important role in minimizing the Compton scattering noise and achieving a better signal-to-noise ratio

The first volume of Grifos is a publication of a rare, anonymously published philhellenic pamphlet from the year 1821. It was printed in Stockholm, yet it has hitherto remained uncol­lected by the scholarly community. The pamphlet is published here for the first time with an En­glish translation and a commentary by George Kalpadakis and Vassilios Sabatakakis. In their introduction the authors plac

This thesis studies hallandic hillforts through both field research and computer analysis. The research questions concern morphology, classification, cultural landscape, and regional variation. The purpose of this thesis is to create a more developed and nuanced image of the hill forts, starting by mentioning them as enclosures (hägnadsanläggning) instead of hill fort (fornborg). By dividing the e

This text is an attempt to re-evaluate the significance of Roman imports in Scandinavian contexts as well as to answer overarching questions concerning frontier zones, and the building of core-periphery relationships. This is achieved by applying the Roman concepts of hospitium and dona militaria as well as theoretical frameworks such as provincial ritual practices and cultural hybridisation to a

Till försvar för humanitär intervention har det hävdats att dessa är ’olagliga men rättfärdigade’ och ’olagliga men ursäktade’. Ett sätt att förstå yttrandena är att humanitär intervention är olagligt eftersom det är förbjudet enligt folkrättens primära regler. Trots att folkrätten förbjuder humanitär intervention är agerandet inte ’rättsligt felaktigt’, det är rättfärdigat. Motsvarande, trots attIn defense of humanitarian intervention, it has been claimed to be ‘illegal but justified’ and ‘illegal but excused’. One way of understanding such claims is that humanitarian intervention is illegal since existing primary rules of international law prohibit such intervention. While international law prohibits humanitarian intervention, the act is not ‘legally wrongful’; it is justified. Correspon

BACKGROUND AND AIMS: In 2019, the EAT-Lancet Commission proposed a mainly plant-based diet that nurtures human health and supports environmental sustainability. However, its association with type 2 diabetes (T2D) has not been widely studied, and it remains unclear whether genetic susceptibility for T2D can modify this association. The aim was therefore to investigate the association between the EA

In this work, we proposed to include remote sensing techniques as a part of the methodology for natural lake bottom mapping, with a focus on the littoral zone. Due to the inaccessibility of this zone caused by dense vegetation, measurements of the lake bottom and the coastline are also difficult to perform using traditional methods. The authors of this paper present, discuss and verify the applica

En kronologisk genomgång av Sveriges förhållande till Ryssland från vikingatiden till nutiden.

Kommersiella avtalsvillkor kan på grund av oskälighet jämkas eller lämnas utan avseende mot bakgrund av 36 § AvtL. Enligt AVLN kan sådana avtalsvillkor även förbjudas på marknadsrättslig grund. Vid tillämpningen av 36 § AvtL samt AVLN ska särskild hänsyn tas till om en part intar en underlägsen ställning i avtalsförhållandet. De aktuella lagrummen kan tillämpas på flera olika typer av avtalsvillkoAgreement clauses used in commercial contracts can be considered unreasonable in accordance with section 36 in the Contracts Act. In accordance with the paragraphs in the Terms of Contract between Tradesmen Act, the further use of such unreasonable clauses can also be forbidden. The application of section 36 in the Contracts Act, and the sections in the Terms of Contract between Tradesmen Act, sha

The effect of long-term implantation on metabolically active devices is of utmost importance for not only the success of implanted glucose sensors used in diabetic therapy, but also for the development of artificial tissues and encapsulated cell devices. Such devices are dependent on the constant, predictable supply of metabolites from the local vasculature. Long-term implantation leads to the for

I takt med samhällsutvecklingen och som en följd av att Europeiska unionens utfärdade visselblåsardirektivet har begreppet visselblåsning etablerats som en del av arbetsrätten, såväl internationellt som nationellt, och genomförandet av direktivet resulterade i att en ny visselblåsarlag utformades i den svenska rätten. För privatanställda som inte, inom anställningen, åtnjuter skydd av den grundlagAs society develops and as a result of the European Union issuing the whistleblower directive the concept of whistleblowing has been established as a part of labour law and the implementation of the directive led to a new whistleblowing law in Sweden. For employees in the private sector who do not, within their employment, enjoy the protection of the constitutional freedom of expression, this new