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Denna uppsats diskuterar internprissättning, d.v.s. koncernintern gränsöverskridande handel, i ljuset av de förändringar som BEPS-projektet innebär gällande aggressiv skatteplanering och skatteerosion. Arbetet innehåller en genomgång av gällande rätt, både vad avser grunderna kring armlängdsprincipen, rättstillämpningen, samt de faktorer som styr det marknadsmässiga priset i den enskilda transaktiThis essay deals with Transfer Pricing – a field in international tax law which deals with foreign transactions between separate entities in a corporate group. The composition deals with the challenges of aggressive tax planning and base erosion, observed by the OECD in the BEPS-project, which was launched in 2013. The investigation contains a survey of existing law in respect of the arm’s length

Abstract Background – The ability to generate induced pluripotent stem cells-derived cardiomyocytes (iPSC-CM) has raised much expectation for treatment of myocardial infarction as a stem cell based therapy. In the present study we aimed to evaluate the ability of iPSC-CM production in vitro from three fibroblast sources and verify if there is inter-clonal or inter-source variance. Methods and Res

I uppsatsen jämförs arbetstagarbegreppet samt regleringen av ”mellangruppen” i svensk och tysk rätt i ett EU-rättsligt perspektiv. Arbetstagarbegreppet är ett kärnbegrepp och är viktigt då en stor del av den arbetsrättsliga lagstiftningen i Sverige och Tyskland endast är tillämplig på arbetstagare. Detta gör att arbetstagarbegreppets tolkning och innebörd får betydelse för vem som omfattas av den The personal scope of labour law in Sweden and Germany is defined by the use of the notion of employee (Arbetstagarbegreppet/Arbeitsnehmerbegriff). The notion of employee is important since a large part of the labour law regulations in Sweden and Germany only cover employees. Therefore the meaning and interpretation of the notion of employee has a great influence on who is covered by labour law an

Funded by European Community and Swiss government research project AZEP (Advanced Zero Emission Power Plant), the project was carried out at the Department of Energy Sciences at Lund Faculty of Engineering (LTH). The project addressed the development of a specific, zero emissions, gas turbine-based, power generation process to reduce local and global emissions in a cost-effective way. In this proj

PACs (polycylic aromatic compounds) are air pollutants formed in incomplete combustion, e.g., in vehicle engines. Vegetation can potentially remove substantial amounts and act as bioindicators of these pollutants. Increased knowledge of the pollutant removal efficiencies of different tree species is essential for understanding the potential benefits trees can provide urban residents. We investigat

Background: Metabolic positron emission tomography/computed tomography (PET/CT) parameters describing tumour activity contain valuable prognostic information, but to perform the measurements manually leads to both intra- and inter-reader variability and is too time-consuming in clinical practice. The use of modern artificial intelligence-based methods offers new possibilities for automated and obj

BackgroundChemoreception is crucial for insect fitness, underlying for instance food-, host-, and mate finding. Chemicals in the environment are detected by receptors from three divergent gene families: odorant receptors (ORs), gustatory receptors (GRs), and ionotropic receptors (IRs). However, how the chemoreceptor gene families evolve in parallel with ecological specializations remains poorly un

Environmental loads, such as wind and river flow, play an essential role in the structural design and structural assessment of long-span bridges. Climate change and extreme climatic events are threats to the reliability and safety of the transport network. This has led to a growing demand for digital twin models to investigate the resilience of bridges under extreme climate conditions. Kalix bridg

Since the Industrial Revolution, human activities have elevated atmospheric CO2 concentrations. The consequences of this include rising temperatures, shifts in precipitation patterns, and increased intensity and frequency of extreme weather events, such as heat waves and droughts. Elevated temperatures can accelerate microbial activity in soil, potentially resulting in an increased rate of soil

Background: The complex management of health needs in multimorbid patients, alongside limited cost data, presents challenges in developing cost-effective patient-care pathways. We estimated the costs of managing 171 dyads and 969 triads in Belgium, taking into account the influence of morbidity interactions on costs. Methods: We followed a retrospective longitudinal study design, using the linked

Background & aim: Clinical trials supplementing the long-chain polyunsaturated fatty acids (LCPUFAs) docosahexaenoic acid (DHA) and arachidonic acid (AA) to preterm infants have shown positive effects on inflammation-related morbidities, but the molecular mechanisms underlying these effects are not fully elucidated. This study aimed to determine associations between DHA, AA, and inflammation-r

The use of digital technologies to deliver primary health care has increased over the past decade. While some technologies have been shown to be medically effective and efficient, the effects of digital primary care on the policy goal of equality in the use of such types of care have not been studied using large register data. The aim of this study was to analyse how digital contacts differ from o

p53 is a transcription factor that participates in cell cycle checkpoint processes and apoptosis. The protein product of the murine double minute gene 2 (mdm-2) plays a central role in the regulation of p53. In response to DNA-damaging agents, the wild-type p53-activated fragment 1 (WAF1 also known as p21) is an important downstream effector in the p53-specific growth arrest pathway. In breast can

BACKGROUND: In a nationwide cohort the potentially protective association between allergy and complicated appendicitis was analysed, and the influence of seasonal antigens, antihistamine treatment, and timing of allergy onset assessed.METHODS: Some 1 112 571 children born between 2000 and 2010 were followed from birth until the end of 2014. A cross-sectional analysis of appendicitis cases, with co

BACKGROUND: Remote assessment of respiratory tract infections (RTIs) has been a controversial topic during the fast development of private telemedicine providers in Swedish primary health care. The possibility to unburden the traditional care has been put against a questionable quality of care as well as risks of increased utilization and costs. The covid-19 pandemic has contributed to a changed m

Alzheimer’s disease (AD) is a neurodegenerative disorder and the most common cause of dementia worldwide. In AD, neurodegeneration spreads throughout different areas of the central nervous system (CNS) in a gradual and predictable pattern, causing progressive memory decline and cognitive impairment. Deposition of neurofibrillary tangles (NFTs) in specific CNS regions correlates with the severity o

Welders are exposed to high levels of metal particles, consisting mainly of iron and manganese (Mn) oxide. Metal particles, especially those containing Mn can be neurotoxic. In this exploratory study, we evaluated associations between welding and expression of 87 putative neurology-related proteins in serum in a longitudinal approach. The study cohort from southern Sweden included welders working

The Entrepreneurial Ecosystem (EE) literature has presented itself as promising in recent years, as it adopts a systemic network approach on entrepreneurship. Despite its popularity, scholars have also raised some serious concerns, showing it is yet a rather underdeveloped concept. This dissertation addresses some of critiques on the EE literature by proposing four research papers that consist of

Repeated administration of monoclonal antibodies (mAb) directed against the CD4 lymphocyte receptor may induce specific, long-lasting unresponsiveness to fully MHC-mismatched cardiac allografts in rats without additional immunosuppression. We assessed the effect of a single dose of murine anti-rat depleting anti-CD4 mAb (OX-38) on allograft survival in high- and low-responder rat strain combinatio

Background: Guidelines for the emergency management of mild traumatic brain injury have been used for over a decade and are considered safe. However, they recommend computerized tomography for at least half of these patients. The Scandinavian Neurotrauma Committee guideline uses serum S100B protein level to rule out intracranial hemorrhage. Analysis of capillary serum S100B protein level has not y