| 1. |
|
|
| 2. |
- Johansson, Alexandra, 1989-
(författare)
-
Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler
- 2021
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. Thus, when both of these sources of law are applicable, it may well be necessary to determine which legal consequence should affect the taxation of a taxpayer.There are two overall aims of this thesis. The first aim is to identify situations when domestic Swedish tax law is to be given priority over tax treaties. To fulfil this aim, three research questions are addressed. The first research question concerns determining in what situations both domestic tax law and tax treaties are applicable, but provide for different legal consequences. The second research question regards to what extent domestic tax law is to be given priority over tax treaty rules due to special provisions regulating the relationship between domestic law and tax treaties, including a rule found in Incorporation Acts and sometimes referred to as “the golden rule”. The third research question is under what conditions rules in domestic tax law represent a clearly expressed intention that they are to be applied irrespective of tax treaties. The second aim is to highlight the balancing of interests that the relationship between domestic tax rules and tax treaties brings to the fore, by evaluating the primacy of domestic law and, in the light of this, to propose when rules in domestic tax law should be given priority. This evaluation centres on the interests of upholding constitutional principles, acting in accordance with international law, eliminating double taxation and preventing tax avoidance. To fulfil this aim, two additional research questions are addressed. The fourth research question is to what extent the primacy of domestic tax law contributes to respecting Swedish constitutional law and whether the primacy of domestic tax law is in accordance with international law. The fifth research question is whether the primacy of domestic tax law is likely to result in double taxation or in opportunities for tax avoidance.The subject of this thesis concerns a limited but fundamental part of the relationship between domestic tax rules and tax treaties in Sweden. It shines a light on the limitations that exist with regard to whether, and to what extent, tax treaties have an impact in a Swedish domestic law context. In some situations, rules in domestic law are given priority in order to hinder tax treaties from creating tax claims that do not exist in domestic law. In other situations, rules in domestic law are given priority for other reasons. In the latter case, giving priority to domestic tax rules may constitute an internationally wrongful act, which, in turn, may have economic, political and legal consequences.
|
|
| 3. |
- Johansson, Christer, et al.
(författare)
-
Impacts of air pollution and health by changing commuting from car to bicycle
- 2017
-
Ingår i: Science of the Total Environment. - : Elsevier. - 0048-9697 .- 1879-1026. ; 584-585, s. 55-63
-
Tidskriftsartikel (refereegranskat)abstract
- Our study is based on individual data on people’s home and work addresses, as well as their age, sex and physical capacity, in order to establish realistic bicycle-travel distances. A transport model is used to single out data on commuting preferences in the County Stockholm. Our analysis shows there is a very large potential for reducing emissions and exposure if all car drivers living within a distance corresponding to a maximum of a 30 minute bicycle ride to work would change to commuting by bicycle. It would result in more than 111 000 new cyclists, corresponding to an increase of 209% compared to the current situation.Mean population exposure would be reduced by about 7% for both NOx and black carbon (BC) in the most densely populated area of the inner city of Stockholm. Applying a relative risk for NOx of 8% decrease in all-cause mortality associated with a 10 µg m-3 decrease in NOx, this corresponds to more than 449 (95% CI: 340 - 558) years of life saved annually for the Stockholm county area with 2.1 million inhabitants. This is more than double the effect of the reduced mortality estimated for the introduction of congestion charge in Stockholm in 2006. Using NO2 or BC as indicator of health impacts, we obtain 395 (95% CI: 172 - 617) and 185 (95% CI: 158 - 209) years of life saved for the population, respectively. The calculated exposure of BC and its corresponding impacts on mortality are likely underestimated. With this in mind the estimates using NOx, NO2 and BC show quite similar health impacts considering the 95% confidence intervals.
|
|
| 4. |
- Lewerin, Catharina, 1961, et al.
(författare)
-
Significant correlations of plasma homocysteine and serum methylmalonate with movement and cognitive performance in elderly subjects but no improvement from short-term vitamin therapy: a placebo controlled randomized study
- 2005
-
Ingår i: American Journal of Clinical Nutrition. - 0002-9165. ; 81:5, s. 1155-1162
-
Tidskriftsartikel (refereegranskat)abstract
- BACKGROUND: Deficiencies of vitamin B-12, folic acid, and vitamin B-6-as de-fined by laboratory measures-occur in 10-20% of elderly subjects. The clinical significance remains unresolved. OBJECTIVE: The objective was to explore any association between vitamin status and vitamin treatment and movement and cognitive performance in elderly subjects. DESIGN: Community-dwelling sub-jects (n = 209) with a median age of 76 y were randomly assigned to daily oral treatment with 0.5 mg cyanocobalamin, 0.8 mg folic acid, and 3 mg vitamin B-6 or placebo (double blind) for 4 mo. Movement and cognitive performance tests were performed before and after treatment. RESULTS: A high plasma total ho-mocysteine (tHcy) concentration (> or =16 micromol/L) was found in 64% of men and in 45% of women, and a high serum methylmalonic acid (MMA) concentra-tion (> or =0.34 micromol/L) was found in 11% of both sexes. Movement time, digit symbol, and block design (adjusted for age, sex, smoking, and creatinine) correlated independently with plasma tHcy (P < 0.01, < 0.05, and < 0.01, respec-tively); the simultaneity index and block design correlated with serum MMA (P < 0.05 for both). Vitamin therapy significantly decreased plasma tHcy (32%) and serum MMA (14%). No improvements were found in the movement or cognitive tests compared with placebo. Neither vitamin therapy nor changes in plasma tHcy, serum MMA, serum vitamin B-12, plasma folate, or whole-blood folate cor-related with changes in movement or cognitive performance. CONCLUSIONS: High plasma tHcy and serum MMA were prevalent and correlated inversely with movement and cognitive performance. Oral B vitamin treatment normalized plasma tHcy and serum MMA concentrations but did not affect movement or cognitive performance. This might have been due to irreversible or vitamin-independent neurocognitive decline or to an insufficient dose or duration of vita-mins.
|
|
| 5. |
- Thulin, Eva, 1974, et al.
(författare)
-
New Telework, Time Pressure, and Time Use Control in Everyday Life
- 2019
-
Ingår i: Sustainability. - : MDPI AG. - 2071-1050. ; 11:11
-
Tidskriftsartikel (refereegranskat)abstract
- This study explores how changing conditions for home-based telework affect the quality of life and social sustainability of workers in terms of time pressure and time use control in everyday life. Changing conditions concern the spread of telework to new types of jobs of a more routine character, involving new practices of unregulated work and anytime smartphone access. Empirically, we draw on survey data from a sample of 456 home-based teleworkers employed by six governmental agencies in Sweden. Results indicate that subjective time pressure is not associated with job type in terms of distinguishing between bounded case work and more independent analytical work. Time pressure is intensified by family-related factors, telework performed outside of working hours, and part-time work, and is moderated by the private use of smartphones. We find no significant associations between subjective time use control, job qualifications, and teleworking practice. Family situation and having small children at home reduce time use control. Also, high levels of smartphone use for work-related purposes are associated with reduced control
|
|
| 6. |
- Berg, Stig, et al.
(författare)
-
Åldrandets biologi
- 1980
-
Bok (övrigt vetenskapligt/konstnärligt)
|
|
| 7. |
- Bergh, Ingrid, 1956, et al.
(författare)
-
Pain and its relation to cognitive function and depressive symptoms: a Swedish population study of 70-year-old men and women.
- 2003
-
Ingår i: Journal of pain and symptom management. - : Elsevier. - 0885-3924 .- 1873-6513. ; 26:4, s. 903-12
-
Tidskriftsartikel (refereegranskat)abstract
- The aim of this study was to investigate the prevalence of pain and its characteristics, and to examine the association of pain with cognitive function and depressive symptoms, in a representative sample of 70-year-old men and women. Data were collected within the gerontological and geriatric population studies in G?teborg, Sweden (H-70). A sample of 124 men and 117 women living in the community took part in the study. A questionnaire was applied which included four different aspects of pain experience: prevalence, frequency of episodes of pain, duration and number of locations. In close connection to this, depressive symptoms were assessed using the Center for Epidemiological Studies Depression Scale. The prevalence of pain during the last 14 days was higher in women (79%; n=91) than in men (53%; n=65) (P<0.001). Women (68%; n=78) also reported pain that had lasted for >6 months to a greater extent than men (38%; n=46) (P<0.001). The frequency of episodes of pain was also higher among women, 64% (n=74) reporting daily pain or pain several days during the last 14 days while 37% of the men (n=45) did so (P<0.001). Women (33%, n=38) also reported pain experience from >/=3 locations more often than men (11%; n=13) (P<0.001). On the other hand, the association between depressive symptoms and pain experience was more evident in men than in women. Women were taking significantly more antidepressants compared to men (P<0.03). The results show that pain is common in 70-year-old people and especially in women. However, associations between depressive symptoms and the four aspects of pain experience were more pronounced among men.
|
|
| 8. |
- Nerhagen, Lena, et al.
(författare)
-
Luftföroreningarnas externa kostnader : förslag på beräkningsmetod för trafiken utifrån granskning av ExternE-beräkningar för Stockholm och Sverige
- 2005
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In 2002 the external costs of air pollution from the Swedish transport sector were calculated using the methodology developed within the EU-funded ExternE-projects. A comparison of these estimates with those presently in use in Swedish transport analysis revealed important differences, especially for particulate matter. The main purpose of this project was to examine the calculations for Stockholm in the Swedish ExternE-study and based on the findings from this examination propose a method to be used for the cost calculation for pollutants with local impacts. In addition, the methods used for the cost calculation for pollutants with regional impact should be described. In the report, the results are presented in two parts. In the first part, the method we propose for the cost calculation for pollutants with local impact is presented. We suggest that the calculation is based on three components; exposure estimates, effects estimates and values. The product of these three gives the final cost. In this part of the report we also present the approaches currently used to calculate the cost for pollutants with a regional impact. In part two of the report we present in greater detail the findings from the examination of the calculations for Stockholm in the Swedish ExternE-study.
|
|
| 9. |
- Nerhagen, Lena, et al.
(författare)
-
Measuring the external health cost of particulate matter from road traffic and other sources in Stockholm, Sweden
- 2010
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper measures the external health cost due to emissions from different sources in the Stockholm area using the Impact pathway approach. The estimated health impact is the result of detailed dispersion modelling with high spatial resolution. We make separate calculations for the impact that occur within the Stockholm area, the surrounding region and the rest of Europe. The pollutants considered are combustion and secondary particulate matter (PM) from the burning of fuels and also road wear (non-exhaust PM) that makes a large contribution to measured concentrations of PM locally in Stockholm. We also investigate the influence of assumptions made regarding the exposure-response functions used in these calculations since PM of different origin are expected to have different health impacts. According to the results road traffic makes important contributions to the external health cost both on a local and a regional scale compared to other sources. This is in part due to emissions being released in close proximity to where people live but also because of the amount of pollutants emitted. Although non-exhaust PM makes a large contribution to local population exposure within Stockholm the external health cost is relatively small which is due to other health impact being relevant for this emission source. Residential heating also makes an important contribution to exposure and external health cost on a local scale while power plants have a large influence regionally.
|
|
| 10. |
- Nerhagen, Lena, et al.
(författare)
-
The mortality cost of particulate matter due to emissions in the Stockholm area : an investigation into harmfulness, sources and the geographical dimension of their impact
- 2009
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- It has long been recognized that emissions from traffic have a negative impact on human health. In recent years there has been emerging consensus that the main influence is due to particulate matter. From an economic point of view these negative effects are external costs caused by traffic that, if not accounted for in decision making regarding transport, will result in a non-optimal allocation of resources leading to welfare losses. To be able to implement road pricing measures, but also for the evaluation of other control measures through benefit-cost analysis, information on the external cost of traffic emissions is needed. In the Impact pathway approach (IPA), that has been developed in the ExternE projects, the external cost is calculated as the product of exposure, effect and value. In this study the effect we focus on is health impacts (mortality). Regarding particulate matter (PM) there is recognition among the research community that there are different types of PM and that it is likely that their impact on human health differs. Still the current practice is to treat fine PM (which are considered to be most detrimental to health) as equally harmful irrespective of origin. In the TESS project the purpose has been to investigate how important the external health cost of road traffic generated PM is in relation to the cost of other sources of PM. To do this we have both investigated how the exposure varies between sources but also assessed if it is reasonable to assume that the impact differs between PM from different sources. Whether or not to assume that PM of different origin is equally harmful is of particular interest in Sweden where non-exhaust PM makes a large contribution to the concentrations of PM in urban areas. In the project we have used Stockholm as a case study and we have focused on mortality since this is the health impact that has been found to have the largest impact on health cost in other studies.
|
|
