The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties. The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case. Further analysis of the requirement "clear expression" shall take place and the basis of why the supreme administrative court justifies tax treaty override shall also be analyzed. The conclusion presented in this thesis initially includes problems that arise to conclude the meaning of the term "clear expression" and that application difficulties arise because the supreme administrative court did not provide further guidance of its meaning. Secondly, that the supreme administrative court justify tax treaty override occasionally since there is no constitutional or procedural obstacles for a newer internal law to expand the Swedish taxation when an already implemented taxation agreement restricts it.

Visco-elastic behaviour at the nano-level of a commonly used polymer (PET) is characterised using atomic force microscopy (AFM) at a range of temperatures. The modulus, indentation creep and relaxation time of the PET film (thickness = 100 m) is highly sensitive to temperature over an experimental temperature range of 22¿175 ¿C. The analysis showed a 40-fold increase in the amount of indentation creep on raising the temperature from 22 ¿C to 100 ¿C, with the most rapid rise occurring above the glass-to-rubber transition temperature (Tg = 77.1 ¿C). At higher temperatures, close to the crystallisation temperature (Tc = 134.7 ¿C), the indentation creep reduced to levels similar to those at temperatures below Tg. The calculated relaxation time showed a similar temperature dependence, rising from 0.6 s below Tg to 1.2 s between Tg and Tc and falling back to 0.6 s above Tc. Whereas, the recorded modulus of the thick polymer film decreases above Tg, subsequently increasing near Tc. These visco-elastic parameters are obtained via mechanical modelling of the creep curves and are correlated to the thermal phase changes that occur in PET, as revealed by differential scanning calorimetry (DSC).

New archival materials have become available that allow us to test the conventional interpretation of Warsaw Pact policy towards conventional arms reductions in Europe. They shed new light on the objectives of the Eastern side in talks on mutual and balanced arms reductions, how it approached the dispute over the assessments of the military balance and sought to preserve its advantages while constraining West German military capabilities, and demonstrate that Soviet military leaders perceived a shift in the conventional military balance in favour of the West in the 1980s.

In a recent paper Jan Ruzicka and Nicholas J. Wheeler have posited that the Nuclear Non-Proliferation Treaty (NPT) is an example of several ¿trusting relationships¿. The authors assert that ¿since the end of the 1990s the trusting relationships embodied in the NPT have come under strain¿ and that this accounts for the fact that the ¿treaty is facing growing pressures that are eroding what has been an effective barrier to nuclear weapons proliferation¿. This article questions the assumptions underlying this analysis. It argues that the approach taken by Ruzicka and Wheeler fundamentally misconceives the dynamics of nuclear non-proliferation. The policy implications generated by this approach are impractical and downright dangerous as they fail to address the causes of proliferation and instead exacerbate the problem further.

The optimal replacement policy for an asset subject to a stochastic deteriorating operating cost is determined for three different tax depreciation schedules and a known re-investment cost, as the solution to a two-factor model using a quasi-analytical method. We find that tax depreciation exerts a critical influence over the replacement policy by lowering the operating cost thresholds. Although typically a decline in the corporate tax rate, increase in any initial capital allowance, or decrease in the depreciation lifetime (increase in depreciation rate) results in a lower operating cost threshold which justifies replacing older equipment, these results are not universal, and indeed for younger age assets the result may be the opposite. An accelerating depreciation schedule may incentivize early replacement in a deterministic context, but not necessarily for an environment of uncertainty.

Studies of diagnostic accuracy often report paired tests for sensitivity and specificity that can be pooled separately to produce summary estimates in a meta-analysis. This was done recently for a systematic review of radiographers' reporting accuracy of plain radiographs. The problem with pooling sensitivities and specificities separately is that it does not acknowledge any possible (negative) correlation between these two measures. A possible cause of this negative correlation is that different thresholds are used in studies to define abnormal and normal radiographs because of implicit variations in thresholds that occur when radiographers' report plain radiographs. A method that allows for the correlation that can exist between pairs of sensitivity and specificity within a study using a random effects approach is the bivariate model. When estimates of accuracy as a fixed-effects model were pooled separately, radiographers' reported plain radiographs in clinical practice at 93% (95% confidence interval (CI) 92-93%) sensitivity and 98% (95% CI 98-98%) specificity. The bivariate model produced the same summary estimates of sensitivity and specificity but with wider confidence intervals (93% (95% CI 91-95%) and 98% (95% CI 96-98%), respectively) that take into account the heterogeneity beyond chance between studies. This method also allowed us to calculate a 95% confidence ellipse around the mean values of sensitivity and specificity and a 95% prediction ellipse for individual values of sensitivity and specificity. The bivariate model is an improvement on pooling sensitivity and specificity separately when there is a threshold effect, and it is the preferred method of choice.

Dissertação(mestrado) - Universidade Federal do Rio Grande, Programa de Pós-Graduação em Engenharia Oceânica, Escola de Engenharia, 2008. / Submitted by Lilian M. Silva (lilianmadeirasilva@hotmail.com) on 2013-04-26T06:51:05Z No. of bitstreams: 1 Análise numérica da propagação de ondas na costa do Rio. Grande do Sul entre Torres e Mostardas.pdf: 305304380 bytes, checksum: b2ae1afc77e998ddbe97002d80170cbd (MD5) / Approved for entry into archive by Bruna Vieira(bruninha_vieira@ibest.com.br) on 2013-06-10T17:19:03Z (GMT) No. of bitstreams: 1 Análise numérica da propagação de ondas na costa do Rio. Grande do Sul entre Torres e Mostardas.pdf: 305304380 bytes, checksum: b2ae1afc77e998ddbe97002d80170cbd (MD5) / Made available in DSpace on 2013-06-10T17:19:03Z (GMT). No. of bitstreams: 1 Análise numérica da propagação de ondas na costa do Rio. Grande do Sul entre Torres e Mostardas.pdf: 305304380 bytes, checksum: b2ae1afc77e998ddbe97002d80170cbd (MD5) Previous issue date: 2008 / Ao longo do litoral norte e médio do RS, entre Torres e Mostardas, o relevo do fundo é homogêneo, suave, íngreme e com variações batimétricas e sedimentológicas da antepraia e da plataforma continental interna. Ao norte de Pinhal, a plataforma interna é mais larga, enquanto que a largura de antepraia é mais estreita. O oposto ocorre ao Sul de Pinhal. O objetivo deste trabalho é o de analisar numericamente a variação de energia de ondas nesta região, investigando a influência das variações da largura da plataforma interna e da largura de antepraia, e da fricção com o fundo nos processos morfodinâmicos costeiros. Para tal, usa-se como ferramenta de processamento o programa REF/DIF1 (Kirby e Darlymple, 1994), que é um modelo de propagação e deformação da agitação marítima em zonas de profundidade variável, baseado na aproximação parabólica da equação do declive suave. O modelo considera os efeitos de refração, difração, empolamento e dissipação de energia por atrito com o fundo e por rebentação. Baseando-se em estudos do clima de ondas da região, efetuaram-se simulações numéricas decorrentes da combinação de períodos de onda, alturas significativas e direções de propagação, com e sem atrito com o fundo. Primeiramente foi analisado o padrão de refração de ondas na região, realizando simulações de ondas de período T=9s e altura significativa de Hs=2m para diversos ângulos de incidência. Desta análise, conclui-se que o padrão dominante para essa região é o divergente. Entretanto, notaram-se convergências ao sul de Quintão, para ondas vindas dos quadrantes sudeste e sul, devido à presença do Banco da Berta, que causa um foco quase permanente. Para a análise da influência das larguras da plataforma interna e da antepraia e da fricção do fundo sobre a energia das ondas, foram propostas modelagens para onda de T=9s, Hs=2m; onda modal (T=7s, Hs=1,75m); onda de projeto (T=16s, Hs=4,8m) e onda de tempestade (T=12s, Hs=4m). Observou-se, de forma geral, um equilíbrio na atenuação da onda causada pelo atrito com o fundo ao longo da costa em estudo, indicando que a influência do aumento da largura da antepraia do sul de Pinhal para o norte no atrito com o fundo é compensada pela influência da diminuição da largura da plataforma continental interna. / Along the northern and the middle coast of RS, between Torres and Mostardas, the relief of the bottom is homogeneous, smooth and steep; there are bathymetric and sedimentological variations in the backshore and the foreshore. In the north of Pinhal, the foreshore is wide, while the backshore is narrow compared to the southern part. The objective of this work is to analyze the variation of the wave energy in this area numerically, by investigating the influence of the width variations of the foreshore and the backshore, besides the bottom friction in the morphodynamic coastal processes. The software REF/DIF1 (Kirby and Darlymple, 1994) is used to carry out this task. It is a model to study the propagation and deformation of the sea agitation in zones with variable depth, based on the parabolic approach of the mild-slope equation. This model considers the effects of refraction, diffraction, shoaling, and dissipation of energy due to bottom friction and breaking. Taking into account the studies of the wave climate of the area, numeric simulations were carried out combining wave periods, significant heights and directions of propagation, with and without bottom friction. Firstly, the pattern of wave refraction was analyzed, accomplishing simulations of waves with periods T=9s and significant height Hs=2m for several angles of incidence. In this analysis, I concluded that the divergent pattern is dominant in that area. However, I have noticed that there are convergences of waves coming from the southeastern and southern quadrants in the south of Quintão, due to the presence of Berta's Bank, which causes an almost permanent focus. Secondly, modellings were proposed for a wave with T=9s, Hs=2m; a modal wave (T=7s, Hs=1,75m); a project wave (T=16s, Hs=4,8m) and a storm wave (T=12s, Hs=4m) to analyze the influence of the widths of the foreshore and the backshore, and the bottom friction on wave energy. In general, I have observed equilibrium in the wave attenuation due to the bottom friction along the coast. It shows that the influence of the increase of the backshore width from the south to the north of Pinhal in the bottom friction is compensated by the influence of the reduction of the foreshore width.

Avdragsrätt för bolag regleras främst i 16 kap. 1 § inkomstskattelagen. I denna paragraf stadgas det att utgifter för att förvärva och bibehålla inkomster ska dras av som kostnad. Det finns dock regler som inskränker denna avdragsrätt även fast utgifterna uppfyller kravet på att vara kommersiellt motiverade. Dessa specialregler återfinns i 9 kap. 2 § inkomstskattelagen och stadgar bland annat förbudet mot avdrag för gåvor. Förhållandet mellan dessa två paragrafer har blivit aktuellt vid avgöranden rörande sponsorersättningar gjorda mellan företag och organisationer. År 2014 nekades bolaget Saltå Kvarn AB avdragsrätt för kostnader hänförliga till klimatkompenserande åtgärder. Klimatkompensera innebär att finansiera en åtgärd utanför den egna organisationen vilken leder till någon form av utsläppsreduktion. Högsta förvaltningsdomstolen likställde detta förfarande med sponsring och fann till följd av det att inte medge avdrag för kostnaderna i verksamheten. Detta är det enda mål Högsta förvaltningsdomstolen har avgjort beträffande klimatkompensationer.   Under 2016 behandlades två fall rörande klimatkompensationer av Förvaltningsrätten i Stockholm och i Luleå. Både Arla Foods AB och Max Hamburgerrestauranger AB nekades avdragsrätt precis som Saltå Kvarn AB. Omständigheterna för de bägge förstnämnda bolagen varierade dock mot de omständigheter som återfinns angående Saltå Kvarn AB. Detta togs det till synes ingen hänsyn till av förvaltningsrätterna och prejudikatet rörande Saltå Kvarn AB verkar ha fått ett allt för stort rättskällevärde. Syftet med denna uppsats är därför att analysera vilket rättskällevärde Saltå Kvarn-domen har och om det således innebär att klimatkompensationer som bolag gör aldrig föranleder avdragsrätt.   Slutsatsen är att det beror på ett bolags förutsättningar och vilka sakomständigheter som är aktuella i varje enskild fall. Det är således inte motiverat att påstå att klimatkompensationsåtgärder aldrig föranleder avdragsrätt.

The amount of information transmitted in automation systems has grown exponentially, since the modern digital protection and control devices had been introduced. These systems with different features, limited data flow and the mutual incompatibility were mostly based on the principles defined by vendors themselves. The international communication standard IEC 61850 was created with the aim of introducing definite rules and the structure into the communication part of the electrical substations with the application of the latest technologies. This standard also emphasises the mutual interoperability of the different vendors´ devices. This thesis is focused on the comprehension of basic principles, the practical application and the testing of digital protections with IEC 61850 communication standard implemented. The first part of my thesis is a theoretical one and describes basic principles, services and possibilities of the abstract communication model defined by IEC 61850 standard. The second part of my thesis describes the configuration of IEC 61850 communication standard of the protective terminal REF 542plus with the partial support of this standard including only the vertical communication and the subsequent testing using the OMICRON's testing tool IED Scout. The third part of my thesis is focused on the configuration of the feeder protection REF615 which has fully implemented IEC 61850 standard covering both vertical and horizontal communication by means of the GOOSE messages and the subsequent testing using the ABB's testing tool ITT600 SA Explorer. The testing of both protective devices was carried out in the laboratory of the protection relays on the testing panels at ABB PPMV Brno. The conclusion summarizes the contributions of IEC 61850 communication standard and there are also compared the engineering procedures of the protective terminal REF 542plus and the feeder protection REF615.

The results of the application of a density functional theory method incorporating dispersive corrections in the 2010 crystal structure prediction blind test are reported. The method correctly predicted four out of the six experimental structures. Three of the four correct predictions were found to have the lowest lattice energy of any crystal structure for that molecule. The experimental crystal structures for all six compounds were found during the structure generation phase of the simulations, indicating that the tailor-made force fields used for screening structures were valid and that the structure generation engine, which combines a Monte Carlo parallel tempering algorithm with an efficient lattice energy minimiser, was working effectively. For the three compounds for which the experimental crystal structures did not correspond to the lowest energy structures found, the method for calculating the lattice energy needs to be further refined or there may be other polymorphs that have not yet been found experimentally.