The extension of the Anti-tax avoidance directive towards third countries residents outside the MLI's scope may require MS to align their DTT on similar anti-abuse provisions. The paper explores the question of EU competence in this issue.

This book aims to help researchers and teachers interested in language processing and Processability Theory (PT) to understand this theory and its applications. PT is an influential account of second language processing which hypothesizes that, due to the architecture of language processing, learners acquire second languages in developmental stages. This book lays out PT’s predictions and research

Barn med språkstörningar har problem med att tillägna sig sitt förstaspråk – trots normal hörsel och kognitiv förmåga. Tvärspråklig forskning om grammatiska problem har visat att problemen ser olika ut i olika språk. Detta gör det svårt att diagnosticera flerspråkiga barn. I den här artikeln föreslås Processbarhetsteorin (Pienemann 1998, 2015) som metod för att kartlägga språkutvecklingen hos alla

The trade-off between radiation efficiency and antenna bandwidth, expressed in terms of Q-factor, for small antennas is formulated as a multi-objective optimization problem in current distributions of predefined support. Variants on the problem are constructed to demonstrate the consequences of requiring a self-resonant current as opposed to one tuned by an external reactance. The resulting Pareto

The morphosyntactic nature of word accents in Swedish makes them a perfect candidate for the study of predictive processing in language. The association of word stem accents with upcoming suffixes allows native listeners to pre-activate a word's potential ending and thereby facilitate speech processing. Unlike native speakers, second language learners are known to be less able to use prediction in

Complying with several assumption and simplifications, most of the carbon budget studies based on eddy covariance (EC) measurements quantify the net ecosystem exchange (NEE) by summing the flux obtained by EC (FC) and the storage flux (SC). SC is the rate of change of a scalar, CO2 molar fraction in this case, within the control volume underneath the EC measurement level. It is given by the differ

Option models needs to be recalibrated as new data becomes available. The updated model parameters will depend on previous parameters and new data, making adaptive sequential calibration a suitable choice. We introduce a method for optimally tuning the parameter adaptivity when non-linear filters are used for calibration, as well as extending the dynamics of the parameters. The adaptivity is optim

Routine monitoring of workplace exposure to polycyclic aromatic hydrocarbons (PAHs) is performed mainly via active sampling. However, active samplers have several drawbacks and, in some cases, may even be unusable. Polyurethane foam (PUF) as personal passive air samplers constitute good alternatives for PAH monitoring in occupational air (8 h). However, PUFs must be further tested to reliably yiel

Studies of fusion genes have mainly focused on the formation of fusions that result in the production of hybrid proteins or, alternatively, on promoter-switching events that put a gene under the control of aberrant signals. However, gene fusions may also disrupt the transcriptional control of genes that are encoded in introns downstream of the breakpoint. By ignoring structural constraints of the

Background Postural asymmetries with seating problems are common in adults with cerebral palsy. Aims To analyse the prevalence of asymmetrical limited hip flexion (

The institution of energy consulting services is one of the several government instruments for improving the efficiency of energy usage in many European countries. Various forms of advice on energy issues are offered to households. In Sweden, there has been a drop in the number of households who avail of this service, even though it is offered independently, free of charge and easily accessible. I

Lungs represent the essential part of the mammalian respiratory system, which is reflected in the fact that lung failure still is one of the leading causes of morbidity and mortality worldwide. Establishing the connection between macroscopic observations of inspiration and expiration and the processes taking place at the microscopic scale remains crucial to understand fundamental physiological and

Organo-metal halide perovskites have recently obtained world-wide attention as promising solar cell materials. They have broad and strong light absorption along with excellent carrier transport properties which partially explain their record power conversion efficiencies above 22%. However, the basic understanding of the underlying physical mechanisms is still limited and there remain large discre