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This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into thei

In the first part of this thesis, measurement and registration procedures of occlusal interferences and their inter and intraobserver variability were evaluated. In the second part of this thesis, the short and long-term effect of occlusal adjustment therapy was prospectively assessed in a controlled clinical trial in a selected group of 50 patients with myogeneous craniomandibular disorders (CMD)

What does a politics after the international mean? Many strands of contemporary scholarship converge on the image of the international as obsolete, but strongly diverge on the contours of the kinds of politics that are superseding it. The modern state has been pivotal to the meaning of security, territory and authority?concepts central to the idea of the international?but they do not necessarily h

The thesis focuses on the way the Amish view their life and actions as Christians. With its basis in first-hand observations from the settlements of Dover (DE) and Lancaster (PA) the inquiry describes, analyzes and interprets the ecclesiastical life of the Old Order Amish from an ecclesiological viewpoint. Utilizing a specific model of analysis the dissertation examines the institutions (church/f

Various laser diagnostic techniques have been developed and demonstrated for engine, or engine-related measurements. The experimental work is presented in Chapter 3 and in Papers I-VII. In Chapter 3, imaging of soot in a running compression-ignition (CI) is described. Four different approaches were applied with the aim of investigating the applicability of these approaches in a running engine. I

Business organizations increasingly face the problem of how to generate and share knowledge in collaboration with other, separate, business organizations. Researchers in the field of inter-organizational learning have started to study the partner-characteristic, partner-dynamic, and partner-situational factors that influence the process and outcome of such strategic learning collaboration. However

Metalorganic vapour phase epitaxy is used for growth of low-dimensional III-V semiconductor structures. The roughness of heterointerfaces in GaAs/GaInP quantum well structures is studied by photoluminescence emission from extremely narrow quantum wells. Results obtained for GaAs/GaInP quantum wells are compared to the more thoroughly investigated GaInAs/InP material combination. The potential of u

Electrical machine production is a multi-disciplinary area, comprising traditional mechanical processes such as sheet metal cutting, chemical processes for insulation and electrical for the working principles. In manufacturing, high throughput automation of coilwinding and sheet-cutting is combined with complex assembly, such as slotting the coils, often performed manually, but with increasing int

Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation. The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives fro

Acidaemia at birth is a result of an impaired intrauterine gas exchange. Between 1988 and 1996, acid-base balance in cord artery blood pH was assessed in 23 016 of 27 064 newborns (85%). Obstetric risk factors for acidaemia (cord artery pH < 7.05) were identified in a case-control study. Independent risk factors were breech delivery, administration of oxytocin or pethidine, cord entanglement and m

The need for keeping manufacturing and workplacesin Europe calls for new ideas and concepts for productiverobots with focus on their usefulness for Small andMedium sized Enterprises (SMEs). The activitiesfrom the Robotics Research at LTH, [3], [4], [2], andin particular those related to the SMErobot project[1] comprise efforts in this direction. The SMErobotproject is a recently started four-year-

This thesis is aimed at evaluating the clinical results of two treatments in patients with bleeding oesophageal varices; the mesocaval interposition shunt (MI shunt) and repeated endoscopic sclerotherapy (ST). 24 patients were randomised to MI shunt and 21 patients to the ST group (mean age 51.6?9.2 and 53.6?10.5 years). Complications include shunt occlusion in 4 %, oesophagitis in 33 % and oesoph