I artikeln diskuteras om entydig skatterättslig lagtext alltid måste följas. Svaret är att legalitetsprincipen innebär att så är fallet, men att det i ”svåra fall” är problematiskt att tillämpa och tolka text isolerad från sitt sammanhang. Det är inte givet vad som avgränsar den text eller det sammanhang som ska tolkas, men författaren menar att en tolkning av en regel i sitt systematiska sammanha

In this paper we analyze the convergence properties of full discretizations of a class of generalized porous medium equations. For the spatial and time discretizations, we use continuous piecewise linear finite elements and algebraically stable Runge-Kutta methods, respectively. We prove our convergence result without any assumption on the spatial regularity. It is shown that, under a certain stab

Contraceptive drugs are nowadays found in aquatic environments around the globe. Particularly, 17 alpha-ethinylestradiol (EE2) may act even at low concentrations, such as those recorded in natural ecosystems. We evaluated the physiological effects of EE2 on cyclopoids and calanoids, common copepods in both marine and freshwater communities. We used three EE2 concentrations and assessed its impact

Parkinson’s disease (PD) is a progressive neurodegenerative disorder, characterized by tremor, muscle rigidity and bradykinesia, which is primarily due to the degeneration of nigrostriatal dopaminergic neurons. Currently, patients are primarily treated with L-dopa and other drugs that enhance dopaminergic function. Those are effective during the first years, but eventually the majority of patients

Particles with functional groups on their surface were immobilized on premade cryogels through covalent bonding to maximize the accessibility of the target molecules to the surface of the particles. The physical properties of the composite cryogel were characterized by SEM, texture analysis and nitrogen adsorption. Different key factors affecting immobilization were also investigated, e.g., recirc

National laws and regulations on service delivery systems (SDS) for assistive technology (AT) in Europe aim to support the activity and participation of people with disabilities. The aim of this paper was to study similarities and differences in the SDS for AT of one Eastern and one Western EU member state. The legislation and regulations, and their operationalization were described from the persp

The performance of different information criteria - namely Akaike, corrected Akaike (AICC), Schwarz Bayesian (SBC), and Hannan-Quinn - is investigated so as to choose the optimal lag length in stable and unstable vector autoregressive (VAR) models both when autoregressive conditional heteroscedasticity (ARCH) is present and when it is not. The investigation covers both large and small sample sizes

The aim of the work presented in this paper was to elaborate a framework of indicators to monitor sustainability of transport in Swedish cities. The framework covers Efficiency, Accessibility, Safety, Liveability, Emissions and Resource use. The individual indicators are structured in three levels of a hierarchical structure. The new thing with this framework and indicator list is that, it puts we

Background: The metabolic syndrome describes a cluster of cardiovascular risk factors that frequently appear together. Its diagnosis is generally based on several well-recognized indicators in clinical practice, such as abdominal obesity, elevated triglycerides, reduced high-density lipoprotein, raised blood pressure, and elevated fasting plasma glucose. Today, decisive importance must be attached

Around 70,000 osteoporosis-related fractures occur in Sweden annually and approximately half of the women in western world will sustain a fragility fracture after the age of 50 years. Fracture preventive efforts require the identification of individuals who are at high risk. Biochemical markers of bone turnover (BTMs) have shown some degree of fracture predictability. There is also a correlation b

Objective: To examine the contents of the Mayo-Portland Adaptability Inventory (MPAI-4) by mapping it to the International Classification of Functioning, Disability and Health (ICF). Methods: Each of the 30 scoreable items in the MPAI-4 was mapped to the most precise ICF categories. Results: All 30 items could be mapped to components and categories in the ICF. A total of 88 meaningful concepts wer

Aims. We seek to provide 2MASS and OGLE identifications and coordinates for all stars in the finding chart published by Arp (1965, ApJ, 141, 43). This chart covers the low extinction area around NGC 6522, also known as Baade's window, at coordinates (l, b) = (1.02, -3.92). Methods. A cross correlation, using numerical techniques, was performed between a scan of the original finding chart from Arp

Invasive infections remains one of the leading causes of death due to infections over the world, and efficient treatment remains elusive. One of the major causes of sepsis and other invasive infections is pathogenic streptococci that cause a wide range of clinical manifestations in humans. Group A and group G streptococci have both been shown to cause both infections of milder ranges as well as se

Many studies have shown that female managers have to work harder than men to gain recognition, and that this often leads top female managers away from the leadership style characterized by soft skills and emotional understanding. Instead, another characterization can be seen; that of tough gendered machines fighting their way to the top - cyborgs. This article uses Haraway's metaphor of the cyborg

BACKGROUND: Frequent hyperglycemic episodes are increasingly being associated with an increased risk of type 2 diabetes and cardiovascular disease. OBJECTIVE: We studied the extent to which acute glycemia and glycemia after subsequent meals can be modulated by the characteristics of cereal foods, such as glycemic index (GI) and content of indigestible carbohydrates. DESIGN: Twelve healthy subjects

We report on single-crystal growth, and crystal structure of CuMn3As2 and Cu2Mn4As3 compounds. Magnetic properties of Cu2Mn4As3 were studied in temperature range between 2 and 400 K. The single crystals were prepared from bismuth flux and characterized by means of single crystals diffraction, electron-microprobe analysis, magnetic and resistivity measurements. Crystal structures of CuMn3As2 and Cu