Den första januari 2012 sänkte den då sittande alliansregeringen momssatsen för restaurang- och cateringtjänster från 25 % till 12 %. Det övergripande målet med den lägre momssatsen är att stimulera efterfrågan på okvalificerad arbetskraft genom att skapa förutsättningar för lägre priser och därmed ökad efterfrågan på restaurangföretagens tjänster.Under tiden efter genomförandet av den sänkta momsA significant part of the labour market debate is devoted to issues concerning problematic youth. Expressions like “the lost generation” is coined to address the very core of the matter. It captures the difficulties for low-skilled young people to gain a sustainable work life in an education-oriented society. A strategy to increase employment opportunities specifically suited for the latter group

A new and freely available model-based PID design tool for Matlab is introduced. It can be used to solve Maximal Integral Gain Optimization (MIGO) and (load) Integral Absolute Error (IAE) problems. Robustness is ensured through H-inf constraints on the closed-loop transfer functions. A Youla parameter (Q design) method for comparison with the optimal linear time-invariant (LTI) controller for the

Rheumatoid arthritis (RA) is a chronic systemic autoimmune disease. Anti-citrullinated protein antibodies (ACPA) are crucial for the serological diagnosis of RA, where Epstein-Barr virus (EBV) has been suggested to be an environmental agent in triggering the onset of the disease. This study aimed to analyse antibody reactivity to citrullinated EBV nuclear antigen-2 (EBNA-2) peptides from three dif

Microcapsules with specific functional properties, related to the capsule wall and core, are highly desired in a number of applications. In this study, hybrid cellulose microcapsules (1.2 ± 0.4 μm in diameter) were prepared by nanoengineering the outer walls of precursor capsules. Depending on the preparation route, capsules with different surface roughness (raspberry or broccoli-like), and thereb

Substantial evidence now supports the hypothesis that the common ancestor of bats was nocturnal and capable of both powered flight and laryngeal echolocation. This scenario entails a parallel sensory and biomechanical transition from a nonvolant, vision-reliant mammal to one capable of sonar and flight. Here we consider anatomical constraints and opportunities that led to a sonar rather than visio

In this paper, I consider the question of whether crime victims can be said to have a moral right to see their victimizers punished (a “right to punishment”) that could explain why they often feel wronged or cheated when the state fails to punish offenders (or even to make such conduct punishable). In the first part, I explain what I mean by a “right to punishment” and what it is for such a right

AIMS: Despite vast clinical experience linking diabetes and atherosclerosis, the molecular mechanisms leading to accelerated vascular damage are still unclear. Here, we investigated the effects of nuclear factor of activated T-cells inhibition on plaque burden in a novel mouse model of type 2 diabetes that better replicates human disease.METHODS & RESULTS: IGF-II/LDLR-/-ApoB100/100mice were ge

The amount of carbon uptake by vegetation is an important component to understand the functioning of ecosystem processes and their response/feedback to climate. Recently, a new diagnostic model called the Southampton Carbon Flux (SCARF) Model driven by remote sensing data was developed to predict terrestrial gross primary productivity (GPP) and successfully applied in temperate regions. The model

In a world where climate goals are global but action remains firmly in the hands of states, reliable methods are needed to ensure that emissions reductions on a national level are not offset by carbon leakage. Appropriate indicators are needed to help policy makers set accurate targets for the carbon balance of their foreign trade and monitor the development of trade in a meaningful way. This pape

The paper is about finding the global optimum for a wheel loader work cycle in a gravel application. This includes simulating the gravel and extracting the trajectories for the main actuators; propulsion, lift and tilt, during the work cycle. The optimal control method is dynamic programming and the optimum is calculated with regard to fuel efficiency [ton/l] but can be weighted towards productivi

This dissertation examines the integration of immigrants from an intergenerational and multidimensional perspective. During the post-World War Two period, Sweden has been characterized by a large and increasing degree of heterogeneity in terms of immigrant background and reason for migration. This diversity has led to considerable challenges in terms of integration. While the economic challenges o

This study aims to quantify physical workload of the low-back using exposure variation analysis (EVA) during a full working day among blue-collar workers with manual lifting tasks. One hundred and ten male employees (39 warehouse workers, 27 operators, 24 postal workers and 20 slaughterhouse workers) with manual lifting tasks from 12 workplaces participated. The workers performed standardized box

A new foundation solution using a cellular raft with an active stabilisation system is proposed in this work. A comparative study of the new foundation and a traditional raft is performed. This study focuses on comparing the load capacity of the mentioned foundation solutions. The results illustrate that a cellular raft with an active stabilisation system gives a substantial enhancement of the loa

Reducing Emissions from Deforestation and Forest Degradation, sustainable forest management, enhancement of forest carbon stocks and conservation (REDD+) aims to reduce the 12–17% of global greenhouse gas emissions attributable to forest loss worldwide. As tropical countries undertake REDD+ readiness, vital questions arise around the equity of REDD+ interventions. In particular, there has been muc

This paper provides a multi-scalar examination of the Ethiopian coffee sector and its pursuit of climate resilience. Concern is growing about the potential impact of climate change on Arabica coffee in Ethiopia and the 25 million livelihoods it supports. Arabica coffee has a relatively narrow envelope of climatic suitability and recent studies suggest that the area of bioclimatically suitable spac