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Syftet med den här uppsatsen är att utvärdera förslagen gällande beskattning av den digitala ekonomin genom införandet av en betydande ekonomisk närvaro (SEP), betydande digital närvaro (SDP) eller införandet av en källskatt. För att på ett grundligt sätt förstå utmaningarna med beskattning av den digitala ekonomin använder jag det svensk-brittiska skatteavtalet för att ge ett konkret exempel på hThe purpose of this thesis is to examine the proposals to tax the digital econ-omy by introducing a significant economic presence (SEP), significant digital presence (SDP) or a withholding tax. To fully understand the challenges of taxing the digital economy, I use the Sweden-UK tax treaty to provide a concrete example of how digital business is handled in practice. The tax treaty is used as a too

The issue of dignity in the context of asylum seekers and their care has been widely discussed from various perspectives. As the rate of asylum-seeking increases, so too does the politics surrounding bare minimum standards. In the process of seeking asylum, individuals are increasingly forced to trade-off access to other rights. This study investigates the normative and human rights gaps in asylum

With rapid urbanisation, local governments are increasingly put under pressure to manage urban space in a way that benefits all citizens. Urban space often become contested and economic, political, social, and environmental interests shape how these spaces are used and managed. In the context of Cape Town, two mayor interests that determine spatial development are urban greening and affordable hou

This thesis explores how companies should manage their digital customer journey in a business-to-business context. In prior research, academic gaps related to diverse customers and internal capabilities’ influence on the digital customer journey have been identified. Thus, this thesis aims to explore how a case company should manage their digital customer journey and what internal capabilities, re

OBJECTIVE: Because elevated copeptin, a marker of vasopressin, is linked to low water intake and high diabetes risk, we tested the effect of water supplementation on copeptin and fasting glucose.DESIGN, SETTING, AND PARTICIPANTS: Thirty-one healthy adults with high copeptin (>10.7 pmol · L-1 in men and >6.1 pmol·L-1 in women) identified in a population-based survey from 2013 to 2015 and with a cur

Partiklar i atmosfären – aerosoler – har en avkylande effekt på jordens klimat. Aerosolernas sammanlagda effekt bedöms i IPCCs femte stora rapport, AR5, som något mindre än vad som rapporterades i 2007 i AR4. Partiklars avkylande effekt har troligen i viss mån motverkat växthusgasutsläppens uppvärmande påverkan. Vi kan dock inte förlita oss på sådan draghjälp i klimatarbetet. Internationella övere

Den observerade globala uppvärmningen sedan industrialismens början uppgår nu till nästan en grad, havsnivån har stigit och Arktis havsis och glaciärer smälter. Hur stor klimatförändringen och dess effekter till slut blir beror främst på utvecklingen av de klimatpåverkande utsläppen, speciellt koldioxid. De globala utsläppen behöver över tid begränsas till 3700 miljarder ton koldioxidekvivalenter,

Climate warming is expected to accelerate glacier retreat and shift hydrological regime, which poses great threat to regional water resources in terms of amount, variability, and quality. This is especially true in arid regions with glaciers such as the Central Asia. However, few models manage to mimic both glacier runoff and surface changes with adequate performance.

Variation of the blood content of the pulmonary vascular bed during a heartbeat can be quantified by pulmonary blood volume variation (PBVV) using magnetic resonance imaging (MRI). The aim was to evaluate if PBVV differs in patients with heart failure compared to healthy controls and investigate the mechanisms behind the PBVV. Forty-six patients and 10 controls underwent MRI. PBVV was calculated f

A search for heavy pseudo-scalar (A) and scalar (H) Higgs bosons decaying into a top-quark pair (tt¯) has been performed with 140 fb−1 of proton-proton collision data collected by the ATLAS experiment at the Large Hadron Collider at a centre-of-mass energy of s = 13 TeV. Interference effects between the signal process and Standard Model (SM) tt¯ production are taken into account. Final states with

Smart microscopy is transforming life sciences by automating experimental imaging workflows and enabling real-time adaptation based on feedback from images and other data streams. This shift increases throughput, improves reproducibility, and expands the functional capabilities of microscopes. However, the current landscape is highly fragmented. Academic researchers often develop custom solutions

Transient activation of fibroblasts into contractile myofibroblasts is essential for extracellular matrix (ECM) production and remodeling during wound healing and tissue regeneration. While ECM-dependent mechanisms mediating transient activation is well studied, how fibroblasts switch from transient to a persistently activated state and drive fibrosis and aberrant tissue repair in diseases such as

Objective: Assessing psychological pain is crucial for evaluating suicide risk. This study examined differences in psychological pain between patients with suicide attempts, those with suicidal ideation, clinical, and non-clinical controls using a newly translated German version of the Mee-Bunney Psychological Pain Assessment Scale (MBPPAS). Method: A cross-sectional study was conducted with two i

Sigma (σ) receptors have attracted great interest since they are implicated in various cellular functions and biological processes and diseases, including various types of cancer. The receptor family consists of two subtypes: sigma-1 (σ1) and sigma-2 (σ2). Both σ receptor subtypes have been proposed as therapeutic targets for various types of cancers, and many studies have provided evidence that t

BACKGROUND: Prior to COVID-19, >90% of caregivers of people with brain health challenges (dementia, mental ill health, intellectual disability) experienced high levels of distress, burden, loneliness and social isolation. The COVID-19 pandemic has significantly increased these impacts, particularly since these caregivers are often older and physically vulnerable themselves. The aim of this cross-s

Morphologic and immunohistochemical analysis of preoperative core needle biopsies (CNB) is important in the management of patients with soft tissue and bone tumors (STBTs). Most SBTB subtypes have more or less extensive DNA copy number aberrations (CNA), potentially providing useful diagnostic information. To evaluate the technical feasibility of single nucleotide polymorphism (SNP) array analysis

The thesis studies a European Union legal form for organisation from the perspective of EU law and Swedish law on associations (associationsrätt). The legal form in focus is the European Research Infrastructure Consortium (ERIC), which was introduced by Council Regulation (EC) No 723/2009 of 25 June 2009 (the ERIC Regulation). The ERIC legal form allows states and intergovernmental organisations t