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As international cross-border tax planning increasingly tests domestic legal frameworks,Sweden has relied on a patchwork of different provisions to combat treaty abuse. Throughthe dynamic interplay between its domestic anti-avoidance rules and international treatyprovisions, Sweden has occasionally deployed its targeted Specific Anti-Avoidance Rules(SAARs) and even discussed the possibility of app
Platsspecifik utomhusskulptur/installation producerad 2025 och visad i Östra Karups Skulpturträdgård.
This study examines how atypical employment conditions influence safety reporting behaviours among commercial European pilots, focusing on the cognitive and systemic factors that shape reporting practices within Safety Management Systems (SMS). Using narrative inquiry, the research identifies how precarious/atypical employment arrangements foster workplace anxiety, misattributed as fear. This misa
I denna avhandling undersöks opinionsundersökningens introduktion i Sverige under mitten av 1900-talet. Fokus ligger på Svenska Gallupinstitutet AB, som 1941 etablerades som landets första opinionsinstitut och som introducerade den urvalsbaserade enkätundersökningen som ett nytt medium genom vilket den allmänna opinionen kunde representeras. De hade i princip monopol på området till 1950-talets miThis thesis examines the introduction and impact of opinion polling in Sweden during the mid-twentieth century, focusing on the activities of the Swedish Gallup Institute (Svenska Gallupinstitutet). Established in 1941 as the country’s first polling organization, the institute introduced sample surveys as a new means of representing public opinion and had a near-monopoly on polling until its decli
This paper provides novel evidence of the impact of temperature fluctuations on retirement behavior and underlying mechanisms, combining 30 years of rich longitudinal survey data with granular daily weather information. Exposureto cold and hot temperatures accelerates transitions into retirement, particularly among individuals unaccustomed to such conditions, and the effects are strongest among vu
In the software industry, the drive to add new features often overshadows the need to improve existing code. Large Language Models (LLMs) offer a new approach to improving codebases at an unprecedented scale through AI-assisted refactoring. However, LLMs come with inherent risks such as braking changes and the introduction of security vulnerabilities. We advocate for encapsulating the interaction
Avoiding absorption in the upper gastrointestinal tract is one of the challengesconsidering targeted colon delivery but not much attention has been paid tomicrobial activity of vector material in saliva and small intestine. The aim of thepresent study was to develop an in vitro prototype model for evaluatingdigestion of encapsulation material by oral bacterial species based on readilyobtainable sa
Maintainable source code is essential for sustainable development. Yet, many studies show that maintainability often receives less attention than it deserves. We argue that requirements engineering can help close this gap by fostering discussions and setting appropriate targets in a responsible manner. In this preliminary work, we explore industry practices related to requirements engineering for
The remarkable advances in AI and Large Language Models (LLMs) have enabled machines to write code, accelerating the growth of software systems. However, the bottleneck in software development is not writing code but understanding it; program understanding is the dominant activity, consuming approximately 70% of developers' time. This implies that improving existing code to make it easier to under
This chapter explores the HBO-produced Polish television series The Border (Wataha, 2014-2019). The series is examined as an example of what can be termed feel-bad Euro-noir. The analysis delves into the complex use of locations, particularly the Bieszczady Mountains, and the depiction of the Polish-Ukrainian border – marking the eastern edge of the European Union. These settings are dissected for
Mobile, near-source measurements are broadly used for determining δ13CH4 of individual methane (CH4) emissions sources. To answer the need for robust and comparable measurement methods, we aim to define the best practices to determine isotopic signatures of CH4 sources from atmospheric measurements, considering instrument accuracy and precision. Using the Keeling and Miller-Tans methods, we verify
BACKGROUND: To investigate the effects of different types of parental health status on child development and health, valid parental distress measurement instruments are needed. The aim was to assess the psychometric measurement properties of the 21-item Depression Anxiety Stress Scales (DASS-21) used during the postnatal year in community samples of Swedish mothers and fathers.METHODS: Data were c
We introduce a novel strategy to study the intergenerational transmission of human capital skills, net of genetic skill transfers. For this purpose, we use unique Danish data on children conceived through sperm and egg donation in in vitro fertilization treatments to estimate the relationship between child test scores and parental years of schooling. Because the assignment of donors is not selecti
Drawing on political readings of Freud, this paper probes the anxieties and fears driving anti-gender consumer activism, an emerging form of consumer politics in which a cisheteronormative subject defends his consumer privileges in the name of “the family.” We examine how American anti-gender activists opposed Disney’s shift from its conservative, family-oriented brand image. We argue that this caDrawing on political readings of Freud, this paper probes the anxieties and fears driving anti-gender consumer activism, an emerging form of consumer politics in which a cisheteronormative subject defends his consumer privileges in the name of “the family.” We examine how American anti-gender activists opposed Disney’s shift from its conservative, family-oriented brand image. We argue that this ca
