In European VAT, insurance is exempt from the tax. Determination of the scope of exemption for ‘insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents’ is far for being clear in the light of the wording, purpose and context of Article 135(1)(a) of the VAT Directive. The Court of Justice has clarified the concepts enacted in that provi

The Learning with Errors problem (LWE) has become a central topic in recent cryptographic research. In this paper, we present a new solving algorithm combining important ideas from previous work on improving the BKW algorithm and ideas from sieving in lattices. The new algorithm is analyzed and demonstrates an improved asymptotic performance. For Regev parameters q = n^2 and noise level \sigma = n

A sorption balance is an instrument used to measure vapor uptake in a sample at controlled temperature and relative humidity. It is most commonly used to determine equilibrium values (sorption isotherms), but is also used for kinetic measurements of transport coefficients. Such measurements can be affected by the external mass transfer resistance in the gas phase around the sample. This paper pres

Objectives Ultrasonography (US) is sensitive for detecting echostructural abnormalities of the major salivary glands (SGs) in primary Sjögren's syndrome (pSS). Our objectives were to define selected US-SG echostructural abnormalities in pSS, set up a preliminary atlas of these definitions and evaluate the consensual definitions reliability in both static and acquisition US-SG images. Methods Inter

Precision medicine aims to predict a patient's disease risk and best therapeutic options by using that individual's genetic sequencing data. The Critical Assessment of Genome Interpretation (CAGI) is a community experiment consisting of genotype-phenotype prediction challenges; participants build models, undergo assessment, and share key findings. For CAGI 4, three challenges involved using exome-

Summer music festivals that involve a few days of camping have often been linked to sustainability agendas. Yet relevant studies have so far overlooked how these events can themselves serve as experiments in less resource consumptive living. Building on a wider interest in the cultural evolution of cleanliness norms, this paper explores how attendees come to use water in personal washing at two UK

Objectives: To explore associations between carer burden and characteristics of (1) the informal carer, (2) the person with dementia, and (3) the care support network in 8 European countries. Design: Cross-sectional study. Setting: People with dementia judged at risk of admission to long-term care (LTC) facilities in 8 European countries (Estonia, Finland, France, Germany, Netherlands, Spain, Swed

There is a strong industrial drive to use cloud computing technologies and concepts for providing timing sensitive services in the networking domain since it would provide the means to share the physical resources among multiple users and thus increase the elasticity and reduce the costs. In this work, we develop a mathematical model for user-stateless virtual network functions forming a forwardin

Introduction: Severe obstetric complications increase with the number of previous cesarean deliveries. In the Nordic countries most women have two children. We present the risk of severe obstetric complications at the delivery following a first elective or emergency cesarean and the risk by intended mode of second delivery. Material and methods: A two-year population-based data collection of sever

Orthodox aquaporins are transmembrane channel proteins that facilitate rapid diffusion of water, while aquaglyceroporins facilitate the diffusion of small uncharged molecules such as glycerol and arsenic trioxide. Aquaglyceroporins play important roles in human physiology, in particular for glycerol metabolism and arsenic detoxification. We have developed a unique system applying the strain of the

Light is an important environmental factor controlling biogenic volatile organic compound (BVOC) emissions, but in natural conditions its impact is hard to separate from other influential factors such as temperature. We studied the light response of foliar BVOC emissions, photosynthesis and stomatal conductance on three common European tree species, namely English oak (Quercus robur), European bee

We present the suggested temperature control system of the future ESS phase-reference line. The poster describes modeling, simulation, choice of hardware components, control algorithm, and measurement results from a 4.5 meter prototype developed at the Department of Automatic Control at Lund University in close collaboration with the European Spallation Source (ESS). The measurement results indica

Background: Lung cancer is the leading cause of cancer death. Little is known about whether prediagnostic nutritional factors may affect survival. We examined the associations of prediagnostic calcium intake from foods and/or supplements with lung cancer survival. Methods: The present analysis included 23,882 incident, primary lung cancer patients from 12 prospective cohort studies. Dietary calciu

OBJECTIVE: Identification of the causal mutation in an African-American family with adult-onset primary dystonia. BACKGROUND: The vast majority of patients with dystonia are adults with primary focal or segmental anatomical distributions. Familial and sporadic dystonia appear to share the same genetic etiological background. Although approximately 10% of probands have at least one first- or second