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Articles 184 and 185 of the VAT Directive provide for the general obligation to adjust an initial deduction if it is higher or lower than that to which the taxable person was entitled. Does the abandonment of an investment project always imply the obligation to adjust deductions in respect of the acquired goods and/or services that cannot be used in the taxed activity of the taxable person? What i

High levels of ADAM17 activity have emerged as an important mediator in severe COVID-19. This study aims to characterize eventual causal relationships between ADAM17 and COVID-19. Using Mendelian randomization analyses, we examined the causal effects of circulating ADAM17 on COVID-19 outcomes using summary statistics from large, genome-wide association studies of ADAM17 (up to 35,559 individuals)

Arctic ecosystems are warming nearly 4 times faster than the global average, which is resulting in plant community shifts and subsequent changes in biogeochemical processes such as gaseous fluxes. Additionally, herbivores shape plant communities and thereby may alter the magnitude and composition of ecosystem respiration and biogenic volatile organic compound (BVOC) emissions. Here we determine th

Preventing relapse into violence and its destructive consequences among persistent re-offenders is a primary concern in forensic settings. The Risk-Need-Responsivity framework models the best current practice for offender treatment, focused on building skills and changing pro-criminal cognitions. However, treatment effects are often modest, and the forensic context can obstruct the delivery of int

This letter reports the first measurement of spin alignment, with respect to the helicity axis, for D⁎+ vector mesons and their charge conjugates from charm-quark hadronisation (prompt) and from beauty-meson decays (non-prompt) in hadron collisions. The measurements were performed at midrapidity (|y|

A search for leptoquarks decaying into the bτ final state is performed using Run 2 proton-proton collision data from the Large Hadron Collider, corresponding to an integrated luminosity of 139 fb −1 at s = 13 TeV recorded by the ATLAS detector. The benchmark models considered in this search are vector leptoquarks with electric charge of 2/3e and scalar leptoquarks with an electric charge of 4/3e.

This Letter reports on a search for off-shell production of the Higgs boson using 139 fb−1 of pp collision data at s= 13 TeV collected by the ATLAS detector at the Large Hadron Collider. The signature is a pair of Z bosons, with contributions from both the production and subsequent decay of a virtual Higgs boson and the interference of that process with other processes. The two observable final st

BackgroundFew studies synthesising knowledge about meaningful occupation are available. Meta-ethnography allows the synthesising of a variety of empirical findings and translational knowledge may be developed.AimInvestigate how individuals from diverse cultures and contexts experience meaningful occupation as described in qualitative research, applying meta-ethnographic approach.Material and metho

Context. The TOI-178 system consists of a nearby late K-dwarf transited by six planets in the super-Earth to mini-Neptune regime, with radii ranging from -1.1 to 2.9 R and orbital periods between 1.9 and 20.7 days. All planets but the innermost one form a chain of Laplace resonances. Mass estimates derived from a preliminary radial velocity (RV) dataset suggest that the planetary densities do not

We present the spectroscopic confirmation and precise mass measurement of the warm giant planet TOI-199 b. This planet was first identified in TESS photometry and confirmed using ground-based photometry from ASTEP in Antarctica including a full 6.5 hr long transit, PEST, Hazelwood, and LCO; space photometry from NEOSSat; and radial velocities (RVs) from FEROS, HARPS, CORALIE, and CHIRON. Orbiting

This Letter presents the measurement of the fiducial and differential cross-sections of the electroweak production of a Zγ pair in association with two jets. The analysis uses 140 fb−1 of LHC proton–proton collision data taken at s=13 TeV recorded by the ATLAS detector during the years 2015–2018. Events with a Z boson candidate decaying into either an e+e− or μ+μ− pair, a photon and two jets are s

The fractions of non-prompt (i.e. originating from beauty-hadron decays) D0 and D+ mesons with respect to the inclusive yield are measured as a function of the charged-particle multiplicity in proton-proton collisions at a centre-of-mass energy of s = 13 TeV with the ALICE detector at the LHC. The results are reported in intervals of transverse momentum (p T) and integrated in the range 1 < p T <

A search is presented for a heavy resonance Formula Presented decaying into a Standard Model Higgs boson Formula Presented and a new particle Formula Presented in a fully hadronic final state. The full Large Hadron Collider run 2 dataset of proton-proton collisions at Formula Presented collected by the ATLAS detector from 2015 to 2018 is used and corresponds to an integrated luminosity of Formula

The luminosity determination for the ATLAS detector at the LHC during Run 2 is presented, with pp collisions at a centre-of-mass energy s=13 TeV. The absolute luminosity scale is determined using van der Meer beam separation scans during dedicated running periods in each year, and extrapolated to the physics data-taking regime using complementary measurements from several luminosity-sensitive dete

The cross section for coherent photonuclear production of J/ψ is presented as a function of the electromagnetic dissociation (EMD) of Pb. The measurement is performed with the ALICE detector in ultra-peripheral Pb-Pb collisions at a centre-of-mass energy per nucleon pair of sNN = 5.02 TeV. Cross sections are presented in five different J/ψ rapidity ranges within |y| < 4, with the J/ψ reconstructed

A search for physics beyond the Standard Model inducing periodic signals in the dielectron and diphoton invariant mass spectra is presented using 139 fb−1 of s = 13 TeV pp collision data collected by the ATLAS experiment at the LHC. Novel search techniques based on continuous wavelet transforms are used to infer the frequency of periodic signals from the invariant mass spectra and neural network c

The production cross section of inclusive J/ψ pairs in pp collisions at a center-of-mass energy s=13 TeV is measured with ALICE. The measurement is performed for J/ψ in the rapidity interval 2.50. The production cross section of inclusive J/ψ pairs is reported to be 10.3±2.3(stat.)±1.3(syst.) nb in this kinematic interval. The contribution from nonprompt J/ψ (i.e., originated from beauty-hadron de

A search for flavor-changing neutral-current couplings between a top quark, an up or charm quark, and a Formula Presented boson is presented, using proton-proton collision data at Formula Presented collected by the ATLAS detector at the Large Hadron Collider. The analyzed data set corresponds to an integrated luminosity of Formula Presented. The search targets both single-top-quark events produced