Like many jurisdictions that have implemented a general anti-avoidance tax legislation (GAAR), Swedish tax law faces the challenge of accurately defining the conditions for distinguishing abusive situations from others, especially as the notion of ‘abuse of law’ does not exist in Swedish law. Defined as a process in which a taxpayer follows both the wording of the law and its jurisprudential appli

Background: Multimorbidity and frailty are often associated and Comprehensive Geriatric Assessment (CGA) is considered the gold standard of care for these patients. Aims: This study aimed to evaluate the effect of outpatient Comprehensive Geriatric Assessment (CGA) on frailty in community-dwelling older people with multimorbidity and high health care utilization. Methods: The Ambulatory Geriatric

Continuous monitoring of electroencephalography (EEG), with a focus on amplitude-integrated EEG (aEEG), has been used in neonatal intensive care for decades. A number of systems have been suggested for describing and quantifying aEEG patterns. Extensive full-montage EEG monitoring is used in specialised intensive care units. The American Clinical Neurophysiology Society published recommendations f

Aims/hypothesis: Given the importance of glucagon in the development of type 2 diabetes and as a potential therapeutic agent, the aim of this study was to characterise glucagon kinetics in mice and its regulation by the nutritional state. Methods: Anaesthetised C57BL/6 mice fed normal or high-fat diets, or fasted, were injected intravenously with glucagon (0.1, 0.3, 1.0, 10.0 or 20 μg/kg); blood s

Small esters represent an important class of high octane biofuels for advanced spark ignition engines. They qualify for stringent fuel screening standards and could be synthesized through various pathways. In this work, we performed a detailed investigation of the combustion of two small esters, MA (methyl acetate) and EA (ethyl acetate), including quantum chemistry calculations, experimental stud

OBJECTIVE: The Diabetes Prevention Program (DPP) trial investigated rates of progression to diabetes among adults with prediabetes randomized to treatment with placebo, metformin, or intensive lifestyle intervention. Among women in the DPP, diabetes risk reduction with metformin was greater in women with prior gestational diabetes mellitus (GDM) compared with women without GDM but with one or more

A prototype of a surface emissions trap, a new device for reducing emissions of volatile organic compounds and particulate matter from surfaces while allowing evaporation of moisture, was used to improve the indoor air quality of a school building with elevated air concentrations of 2-ethyl-1-hexanol. A clear improvement of the perceived air quality was noticed a few days after the trap had been a

Type 2 diabetes mellitus (T2DM) is a major disease affecting nearly 280 million people worldwide. Whilst the pathophysiological mechanisms leading to disease are poorly understood, dysfunction of the insulin-producing pancreatic beta-cells is key event for disease development. Monitoring the gene expression profiles of pancreatic beta-cells under several genetic or chemical perturbations has shed

Although numerous genes are known to regulate serum lipid traits, identified variants explain only a small proportion of the expected heritability. We intended to identify further genetic variants associated with lipid phenotypes in a self-contained population of Sorbs in Germany. We performed a genome-wide association study (GWAS) on LDL-cholesterol, HDL-cholesterol (HDL-C), and triglyceride (TG)

Sex differences in parasite load and immune responses are found across a wide range of animals, with females generally having lower parasite loads and stronger immune responses than males. Intrigued by these general patterns, we investigated if there was any sign of sex-specific selection on an essential component of adaptive immunity that is known to affect fitness, the major histocompatibility c

Nowadays, the main challenge in designing ultrafiltration membranes is increasing membrane fouling resistance without sacrificing membrane transport properties. Novel method of modification of ultrafiltration membranes using aqueous solutions of commercially available cationic and anionic polyelectrolytes based on acrylamide copolymers is proposed. Polyelectrolytes based on acrylamide copolymers a

Vad består materia av? Det är en fundamental fråga som mänskligheten försökt besvara i tusentals år. Vårt svar på den frågan har utvecklats enormt de senaste 200 åren. Atomer, från grekiskans ord för odelbar, bygger upp materian vi ser omkring oss. Det antogs längeatt atomer verkligen var odelbara, men strax innan sekelskiftet år 1900, kom experimentellt bevis från J. J. Thomson, som påvisade att The papers in this thesis all concern the treatment of colors in perturbative QCD, both in the context of hard scattering cross sections and for parton showers. The complexity of the color structure of QCD increases quickly with the number of external partons. One way of tackling this issue is by using an orthogonal, group theory based, type of bases, called multiplet bases. This is the topic of p

Aim: To evaluate neurodevelopmental difficulties in children with idiopathic clubfoot. Method: A cross-sectional study of 106 children (29 females, 77 males; aged 8–10y) with idiopathic clubfoot and 109 age-, sex-, and residential area-parallelized children from the general population. Neurodevelopmental difficulties were assessed using the parent-report Five to Fifteen (FTF) questionnaire. Group

We present the result of bat winter censuses in three old mines in southern Sweden from 1980 until present (2017). The Taberg and Kleva mines, each with about 1.5 km of accessible passages, have winter populations of 517 and 132 bats, respectively (maximum counts) belonging to six species, the highest numbers known in underground sites in Sweden. Ädelfors is less extensive and has fewer individual

Coming to appropriately appreciate the meaning of algebraic signs is an important aspect in introductory kinematics. However, in this educational context, the “disciplinary relevant aspects“ of algebraic signs across vector and scalar representations are extremely difficult to discern. Our study explores the “relevance structure“ that one-dimensional kinematics problems evoked for introductory lev

Cloud computing has become a compelling paradigm built on compute and storage virtualization technologies. The current virtualization solution in the Cloud widely relies on hypervisor-based technologies. Given the recent booming of the container ecosystem, the container-based virtualization starts receiving more attention for being a promising alternative. Although the container technologies are g

The fresh re-keying scheme is a countermeasure designed to protect low-cost devices against side-channel attacks. In this paper, we present a new birthday-type attack based on a refined reduction to RING-LPN with a reducible polynomial. Compared with the previous research, our algorithm significantly reduces the time complexity in the 128-bit leakage model—with an SNR equal to 8.21 and at most 2