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Bookit Ltd v HMRC : the decreasing scope of the VAT exemption for intermediation services

On 26 May 2016 the Court of Justice of the EU (CJEU) decided Bookit Ltd v HMRC (Bookit)1 which dealt with the interpretation of the exemption for transactions concerning payments within article 135(1)(d) of the Council Directive on the common system of value added tax (the VAT Directive).2 Article 135(1)(d) of the VAT Directive provides that Member States shall exempt "transactions, including nego

Effects of Injection Strategies on Fluid Flow and Turbulence in Partially Premixed Combustion (PPC) in a Light Duty Engine

Partially premixed combustion (PPC) is used to meet the increasing demands of emission legislation and to improve fuel efficiency. With gasoline fuels, PPC has the advantage of a longer premixed duration of the fuel/air mixture, which prevents soot formation. In addition, the overall combustion stability can be increased with a longer ignition delay, providing proper fuel injection strategies. In

Alterations in the Cerebral Microvascular Proteome Expression Profile After Transient Global Cerebral Ischemia in Rat

This study aimed at obtaining an in-depth mapping of expressional changes of the cerebral microvasculature after transient global cerebral ischemia (GCI) and the impact on these GCI-induced expressional changes of post-GCI treatment with a mitogen-activated protein kinase kinase (MEK1/2) inhibitor. GCI was induced in male Wistar rats followed by treatment with either vehicle or the MEK1/2 inhibito

Small molecules increase direct neural conversion of human fibroblasts

The generation of human induced neurons (hiNs) via exogenous delivery of neural transcription factors represents a novel technique to obtain disease and patient specific neurons. These cells have the potential to be used for disease modeling, diagnostics and drug screening, and also to be further developed for brain repair. In the present study, we utilized hiNs to develop an unbiased screening as

An Efficient VLSI Architecture of QPP Interleaver/deinterleaver for LTE Turbo Coding

Abstract: Long Term Evolution (LTE) supports peak data rates in excess of 300 Mb/s. A good approach to achieve such rates is by parallelizing the required processing in turbo decoders. An interleaver is an important part of a turbo decoder. LTE uses the Quadratic Permutation Polynomial (QPP) interleaver, which makes it suitable for parallel decoding. In this paper, we propose an efficient architec

Österrikes Hohe Tauern

Hohe Tauern i Österrike är en av Europas vackrastenationalparker. I det artrika alplandskapet finnsbåde helt skyddade områden och zoner där bl.a.boskapsskötsel och bergsbruk tillåts.

The same or different : A comparison of the rhythmic structure of Swedish and Albanian

The purpose of this contribution is to give an account of the similarities or dissimilarities of the speech rhythm of Swedish and Albanian. In this study, temporal features were focused on to ascertain rhythmic differences between the two languages. The interest for this study arose when a clear rhythmic variation was observed in the accented Swedish L2 speech produced by L1-speakers of Albanian,

mTORC1 inhibition is required for sensitivity to PI3K p110α inhibitors in PIK3CA-mutant breast cancer

Activating mutations of the PIK3CA gene occur frequently in breast cancer, and inhibitors that are specific for phosphatidylinositol 3-kinase (PI3K) p110α, such as BYL719, are being investigated in clinical trials. In a search for correlates of sensitivity to p110α inhibition among PIK3CA-mutant breast cancer cell lines, we observed that sensitivity to BYL719 (as assessed by cell proliferation) wa

Attachment to mother and father at transition to middle childhood. Journal of Child and Family Studies.

The present study investigated concordance between representations of attachment to mother and attachment to father, and convergence between two narrative-based methods addressing these representations in middle childhood: the Manchester Child Attachment Story Task (MCAST) and the Secure Base Script Test (SBST). One hundred and twenty 6-year-old children were assessed by separate administrations o

Distribution of monoaminergic neurons in the nervous system of non-Malacostracan crustaceans

A comparative investigation of the distribution of monoaminergic neurons in non-malacostracan crustaceans was performed with the histochemical fluorescence method of Falck-Hillarp.Two fluorophores were found: the more widespread of the two emits a green fluorescence; and the more sparsely distributed emits a yellow to brown-yellow fluorescence.Specific green fluorescent areas were shown to exist i

Systemic lupus erythematosus : Still a challenge for physicians

Systemic lupus erythematosus (SLE) has a complex clinical picture, and a number of defects in the immune system have been described in patients with the disease. Most organs can be involved in SLE, and in addition to the typical major organ manifestations (e.g. from kidneys and the central nervous system), early cardiovascular disease is a major determinant of prognosis. Several important findings

RIFM fragrance ingredient safety assessment, benzyl butyrate, CAS Registry Number 103-37-7

The use of this material under current use conditions is supported by the existing information. This material was evaluated for genotoxicity, repeated dose toxicity, developmental and reproductive toxicity, local respiratory toxicity, phototoxicity/photoallergenicity, skin sensitization, as well as environmental safety. Data from the suitable read across analog benzyl acetate (CAS # 140-11-4) show

Vertical III-V nanowire MOSFETs, TFETs, and CMOS-Gates on Si : Processing in 3D

III-V MOSFETs are candidates for extension of the scaling roadmap beyond 10 nm. In the vertical direction, the requirements on gate-length scaling is less stringent and vertical III-V nanowire FETs are thus attractive for high density and low-power applications. While growth in the vertical direction allows flexibility in heterostructure combination and eases the path for integration on Si substra