| 1. |
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| 2. |
- Arfwidsson, Autilia, 1991-
(författare)
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Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law
- 2024
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. The adoption of these rules is unprecedented and poses a novelty for many states’ national tax systems. Beyond being technically complex, the operation of these rules necessitates interactions with other anti-avoidance rules, tax treaty provisions, EU law, OECD guidelines, and national rules in foreign jurisdictions.This thesis makes a significant contribution through its extensive structural examination of hybrid mismatches and their rules, covering both EU and tax treaty law. The examination primarily focuses on the hybrid mismatch rules in EU secondary law and their interactions with other aspects of EU and tax treaty law in preventing such mismatches. The analysis is conducted within the context of the rules’ underlying objectives.The study highlights five formal objectives of the rules: preventing tax avoidance, neutrality, equity, administrability, and legal certainty. However, a critical examination reveals that these objectives often lack substance or resemble political slogans. Several structural premises contributing to the occurrence of hybrid mismatches are identified, including the general trend of reducing or eliminating withholding taxes within EU and tax treaty law. While the hybrid mismatch rules play a crucial role in preventing mismatches, their complex design and technical limitations render them vulnerable to circumvention. Another issue is that they often risk resulting in unresolved double taxation when interacting with other parts of EU and tax treaty law. Ultimately, the rules are primarily focused on preventing tax avoidance but tend to overlook other objectives. The study particularly advocates for improved administrability and legal certainty.
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| 3. |
- Berglund, Anna-Karin, 1979, et al.
(författare)
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Nucleotide pools dictate the identity and frequency of ribonucleotide incorporation in mitochondrial DNA. : Mapping ribonucleotides in mitochondrial DNA
- 2017
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Ingår i: PLoS genetics. - : Public Library of Science (PLoS). - 1553-7404 .- 1553-7390. ; 13:2
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Tidskriftsartikel (refereegranskat)abstract
- Previous work has demonstrated the presence of ribonucleotides in human mitochondrial DNA (mtDNA) and in the present study we use a genome-wide approach to precisely map the location of these. We find that ribonucleotides are distributed evenly between the heavy- and light-strand of mtDNA. The relative levels of incorporated ribonucleotides reflect that DNA polymerase γ discriminates the four ribonucleotides differentially during DNA synthesis. The observed pattern is also dependent on the mitochondrial deoxyribonucleotide (dNTP) pools and disease-causing mutations that change these pools alter both the absolute and relative levels of incorporated ribonucleotides. Our analyses strongly suggest that DNA polymerase γ-dependent incorporation is the main source of ribonucleotides in mtDNA and argues against the existence of a mitochondrial ribonucleotide excision repair pathway in human cells. Furthermore, we clearly demonstrate that when dNTP pools are limiting, ribonucleotides serve as a source of building blocks to maintain DNA replication. Increased levels of embedded ribonucleotides in patient cells with disturbed nucleotide pools may contribute to a pathogenic mechanism that affects mtDNA stability and impair new rounds of mtDNA replication.
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| 4. |
- Berglund, Martin, 1981-, et al.
(författare)
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Analyzing catastrophic backtracking behavior in practical regular expression matching
- 2014
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Ingår i: Proceedings 14th international conference on <em>automata and formal languages</em> (AFL 2014). - : Open Publishing Association. ; , s. 109-123
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Konferensbidrag (refereegranskat)abstract
- We consider in some detail how regular expression matching happens in Java, as a popular representative of the category of regex-directed matching engines. We extract a slightly idealized algorithm for this scenario. Next we define an automata model which captures all the aspects needed to perform matching, of the Java style, in a formal way. Finally, two types of static analysis, which take a regular expression and tells whether there exists a family of strings which make Java-style matching run in exponential time, are done.
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| 5. |
- Berglund, Martin, 1981-
(författare)
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Analyzing Edit Distance on Trees : Tree Swap Distance is Intractable
- 2011
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Ingår i: Proceedings of the Prague Stringology Conference 2011. - Prague : Prague Stringology Club, Czech Technical University. - 9788001048702 ; , s. 59-73
-
Konferensbidrag (refereegranskat)abstract
- The string correction problem looks at minimal ways to modify one stringinto another using fixed operations, such as for example inserting a symbol, deleting asymbol and interchanging the positions of two symbols (a “swap”). This has been generalizedto trees in various ways, but unfortunately having operations to insert/deletenodes in the tree and operations that move subtrees, such as a “swap” of adjacent subtrees,makes the correction problem for trees intractable. In this paper we investigatewhat happens when we have a tree edit distance problem with only swaps. We callthis problem tree swap distance, and go on to prove that this correction problem isNP-complete. This suggests that the swap operation is fundamentally problematic inthe tree case, and other subtree movement models should be studied.
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| 6. |
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| 7. |
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| 8. |
- Berglund, Martin, 1981-
(författare)
-
Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning
- 2013
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. In cases of international double taxation, a foreign tax credit may be given by applying either the method article in Swedish tax treaties or the unilateral Foreign Tax Credit Act. The foreign tax credit method seeks to eliminate double taxation or, in other words, to achieve single taxation. In principle, the taxpayer’s residence state has the responsibility to credit foreign taxes which have been imposed because the income source is located abroad.The overall aim of this thesis is to study the Swedish foreign tax credit method in order to arrive at an understanding of the method as a whole. To achieve this aim, a question is posed, namely ”which concept of double taxation characterizes the foreign tax credit method?” The thesis is divided into three parts. The first part contains a reading of the historical and conceptual background of the phenomenon of international double taxation and the foreign tax credit method. It also consists of a study of the general systematic and territorial aspects of the foreign tax credit method. The second part deals with how to identify such international double taxation which the foreign tax credit method is aimed at eliminating. The third part concerns how the foreign tax credit method seeks to achieve single taxation in a situation where international double taxation has been identified. The last two parts corresponds to the two essential elements of the foreign tax credit method.When interpreting the foreign tax credit method, the concept of double taxation is related to fundamental concepts of modern income tax law, such as tax subject, tax object, and income tax. The classical concept of international double taxation has some relevance for the Swedish foreign tax credit method, although distinctive features of the Swedish tax system require special considerations. Regarding the second essential element of the foreign tax credit method, the achievement of single taxation, an important aspect is also to consider how different ways of eliminating double taxation affect the relationship between the residence state and the source state.
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| 9. |
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| 10. |
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| 11. |
- Berglund, Martin, 1981-
(författare)
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Characterizing Non-Regularity
- 2014
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper considers a characterization of the context-free non-regular languages, conjecturing that there for all such languages exists a fixed string thatcan be pumped to exhibit infinitely many equivalence classes. A proof is given only for a special case, but the general statement is conjectured to hold. The conjecture is then shown to imply that the shuffle of two context-free languagesis not context-free.
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| 12. |
- Berglund, Martin, 1981-
(författare)
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Complexities of Order-Related Formal Language Extensions
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The work presented in this thesis discusses various formal language formalisms that extend classical formalisms like regular expressions and context-free grammars with additional abilities, most relating to order. This is done while focusing on the impact these extensions have on the efficiency of parsing the languages generated. That is, rather than taking a step up on the Chomsky hierarchy to the context-sensitive languages, which makes parsing very difficult, a smaller step is taken, adding some mechanisms which permit interesting spatial (in)dependencies to be modeled.The most immediate example is shuffle formalisms, where existing language formalisms are extended by introducing operators which generate arbitrary interleavings of argument languages. For example, introducing a shuffle operator to the regular expressions does not make it possible to recognize context-free languages like anbn, but it does capture some non-context-free languages like the language of all strings containing the same number of as, bs and cs. The impact these additions have on parsing has many facets. Other than shuffle operators we also consider formalisms enforcing repeating substrings, formalisms moving substrings around, and formalisms that restrict which substrings may be concatenated. The formalisms studied here all have a number of properties in common.They are closely related to existing regular and context-free formalisms. They operate in a step-wise fashion, deriving strings by sequences of rule applications of individually limited power.Each step generates a constant number of symbols and does not modify parts that have already been generated. That is, strings are built in an additive fashion that does not explode in size (in contrast to e.g. Lindenmayer systems). All languages here will have a semi-linear Parikh image.They feature some interesting characteristic involving order or other spatial constraints. In the example of the shuffle multiple derivations are in a sense interspersed in a way that each is unaware of.All of the formalisms are intended to be limited enough to make an efficient parsing algorithm at least for some cases a reasonable goal.This thesis will give intuitive explanations of a number of formalisms fulfilling these requirements, and will sketch some results relating to the parsing problem for them. This should all be viewed as preparation for the more complete results and explanations featured in the papers given in the appendices.
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| 13. |
- Berglund, Martin, 1981-
(författare)
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Complexities of Parsing in the Presence of Reordering
- 2012
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The work presented in this thesis discusses various formalisms for representing the addition of order-controlling and order-relaxing mechanisms to existing formal language models. An immediate example is shuffle expressions, which can represent not only all regular languages (a regular expression is a shuffle expression), but also features additional operations that generate arbitrary interleavings of its argument strings. This defines a language class which, on the one hand, does not contain all context-free languages, but, on the other hand contains an infinite number of languages that are not context-free. Shuffle expressions are, however, not themselves the main interest of this thesis. Instead we consider several formalisms that share many of their properties, where some are direct generalisations of shuffle expressions, while others feature very different methods of controlling order. Notably all formalisms that are studied here have a semi-linear Parikh image, are structured so that each derivation step generates at most a constant number of symbols (as opposed to the parallel derivations in for example Lindenmayer systems), feature interesting ordering characteristics, created either by derivation steps that may generate symbols in multiple places at once, or by multiple generating processes that produce output independently in an interleaved fashion, and are all limited enough to make the question of efficient parsing an interesting and reasonable goal. This vague description already hints towards the formalisms considered; the different classes of mildly context-sensitive devices and concurrent finite-state automata. This thesis will first explain and discuss these formalisms, and will then primarily focus on the associated membership problem (or parsing problem). Several parsing results are discussed here, and the papers in the appendix give a more complete picture of these problems and some related ones.
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| 14. |
- Berglund, Martin, 1981-, et al.
(författare)
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Cuts in Regular Expressions
- 2013
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Ingår i: Developments in Language Theory. - Berlin, Heidelberg : Springer Berlin/Heidelberg. - 9783642387708 - 9783642387715 ; , s. 70-81
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Konferensbidrag (refereegranskat)abstract
- Most software packages with regular expression matching engines offer operators that extend the classical regular expressions, such as counting, intersection, complementation, and interleaving. Some of the most popular engines, for example those of Java and Perl, also provide operators that are intended to control the nondeterminism inherent in regular expressions. We formalize this notion in the form of the cut and iterated cut operators. They do not extend the class of languages that can be defined beyond the regular, but they allow for exponentially more succinct representation of some languages. Membership testing remains polynomial, but emptiness testing becomes PSPACE-hard.
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| 15. |
- Berglund, Martin, 1981-
(författare)
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Etableringsfrihet
- 2018
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Ingår i: Skattenytt. - 0346-1254. ; :6, s. 327-328
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 16. |
- Berglund, Martin, 1981-
(författare)
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Etableringsfrihet (rättsfall)
- 2019
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Ingår i: Skattenytt. - 0346-1254. ; :6, s. 401-411
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 17. |
- Berglund, Martin, 1985-, et al.
(författare)
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Extreme-temperature lab on a chip for optogalvanic spectroscopy of ultra small samples – key components and a first integration attempt
- 2016
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Ingår i: 27th Micromechanics And Microsystems Europe Workshop (MME 2016). - : Institute of Physics (IOP).
-
Konferensbidrag (refereegranskat)abstract
- This is a short summary of the authors’ recent R&D on valves, combustors, plasma sources, and pressure and temperature sensors, realized in high-temperature co-fired ceramics, and an account for the first attempt to monolithically integrate them to form a lab on a chip for sample administration, preparation and analysis, as a stage in optogalvanic spectroscopy.
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| 18. |
- Berglund, Martin, 1981-, et al.
(författare)
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Formalising and implementing Boost POSIX regular expression matching
- 2021
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Ingår i: Theoretical Computer Science. - : Elsevier. - 0304-3975 .- 1879-2294. ; 857, s. 147-165
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Tidskriftsartikel (refereegranskat)abstract
- Whereas Perl-compatible regular expression matchers typically exhibit some variation of leftmost-greedy semantics, those conforming to the posix standard are prescribed leftmost-longest semantics. However, the posix standard leaves some room for interpretation, and Fowler and Kuklewicz have done experimental work to confirm differences between various posix matchers. The Boost library has an interesting take on the posix standard, where it maximises the leftmost match not with respect to subexpressions of the regular expression pattern, but rather, with respect to capturing groups. In our work, we provide the first formalisation of Boost semantics, analyze the complexity of regular expression matching when using Boost semantics, and provide efficient algorithms for both online and multipass matching.
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| 19. |
- Berglund, Martin, 1981-, et al.
(författare)
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Formalizing BPE Tokenization
- 2023
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Ingår i: 13th International Workshop onNon-Classical Models of Automata and Applications (NCMA 2023). - : Open Publishing Association. ; , s. 16-27
-
Konferensbidrag (refereegranskat)abstract
- In this paper, we formalize practical byte pair encoding tokenization as it is used in large language models and other NLP systems, in particular we formally define and investigate the semantics of the SentencePiece and HuggingFace tokenizers, in particular how they relate to each other, depending on how the tokenization rules are constructed. Beyond this we consider how tokenization can be performed in an incremental fashion, as well as doing it left-to-right using an amount of memory constant in the length of the string, enabling e.g. using a finite state string-to-string transducer.
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| 20. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för arbetstagare
- 2018
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Ingår i: Skattenytt. - 0346-1254. ; :6, s. 334-339
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 21. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för arbetstagare
- 2020
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Ingår i: Skattenytt. - : Skattenytt Förlags AB. - 0346-1254. ; :6, s. 395-398
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 22. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för kapital
- 2018
-
Ingår i: Skattenytt. - 0346-1254. ; :6, s. 329-332
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 23. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för kapital
- 2020
-
Ingår i: Skattenytt. - : Skattenytt Förlags AB. - 0346-1254. ; :6, s. 386-393
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 24. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för tjänster
- 2018
-
Ingår i: Skattenytt. - 0346-1254. ; :6, s. 333-333
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 25. |
- Berglund, Martin, 1981-
(författare)
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Fri rörlighet för tjänster
- 2019
-
Ingår i: Skattenytt. - 0346-1254. ; :6, s. 423-424
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 26. |
- Berglund, Martin, 1981-
(författare)
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Fusionsdirektivet
- 2019
-
Ingår i: Skattenytt. - 0346-1254. ; :6, s. 443-443
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 27. |
- Berglund, Martin, 1981-
(författare)
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Fusionsdirektivet
- 2020
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Ingår i: Skattenytt. - : Skattenytt Förlags AB. - 0346-1254. ; :6, s. 413-414
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 28. |
- Berglund, Martin, 1981-
(författare)
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Moder-dotterbolagsdirektivet
- 2020
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Ingår i: Skattenytt. - : Skattenytt Förlags AB. - 0346-1254. ; :3, s. 409-412
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 29. |
- Berglund, Martin, 1981-
(författare)
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Något om källskatt på utdelningar och EU-rätten
- 2019
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Ingår i: Vänbok till Bertil Wiman. - Stockholm : Norstedts Juridik AB. - 9789139020752 ; , s. 33-45
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 30. |
- Berglund, Martin, 1981-, et al.
(författare)
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On the Parameterized Complexity of Linear Context-Free Rewriting Systems
- 2013
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Ingår i: Proceedings of the 13th Meeting on the Mathematics of Language (MoL 13). - : Association for Computational Linguistics. - 9781937284657 ; , s. 21-29
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- We study the complexity of uniform membership for Linear Context-Free RewritingSystems, i.e., the problem where we aregiven a string w and a grammar G and areasked whether w ∈ L(G). In particular,we use parameterized complexity theoryto investigate how the complexity dependson various parameters. While we focusprimarily on rank and fan-out, derivationlength is also considered.
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| 31. |
- Berglund, Martin, 1981-, et al.
(författare)
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On the Semantics of Atomic Subgroups in Practical Regular Expressions
- 2017
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Ingår i: Implementation and Application of Automata. - Cham : Springer. - 9783319601335 - 9783319601342 ; , s. 14-26
-
Konferensbidrag (refereegranskat)abstract
- Most regular expression matching engines have operators and features to enhance the succinctness of classical regular expressions, such as interval quantifiers and regular lookahead. In addition, matching engines in for example Perl, Java, Ruby and .NET, also provide operators, such as atomic operators, that constrain the backtracking behavior of the engine. The most common use is to prevent needless backtracking, but the operators will often also change the language accepted. As such it is essential to develop a theoretical sound basis for the matching semantics of regular expressions with atomic operators. We here establish that atomic operators preserve regularity, but are exponentially more succinct for some languages. Further we investigate the state complexity of deterministic and non-deterministic finite automata accepting the language corresponding to a regular expression with atomic operators, and show that emptiness testing is PSPACE-complete.
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| 32. |
- Berglund, Martin, 1981-, et al.
(författare)
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Parsing unranked tree languages, folded once
- 2023
-
Ingår i: Fundamentals of computation theory. - : Springer Nature. - 9783031435867 ; , s. 60-73
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Konferensbidrag (refereegranskat)abstract
- A regular unranked tree folding consists of a regular unranked tree language and a folding operation that merges, i.e., folds, selected nodes of a tree to form a graph; the combination is a formal device for representing graph languages. If, in the process of folding, the order among edges is discarded so that the result is an unordered graph, then two applications of a fold operation is enough to make the associated parsing problem NP-complete. However, if the order is kept, then the problem is solvable in non-uniform polynomial time. In this paper we address the remaining case where only one fold operation is applied, but the order among edges is discarded. We show that under these conditions, the problem is solvable in non-uniform polynomial time.
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| 33. |
- Berglund, Martin, 1981-, et al.
(författare)
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Parsing unranked tree languages, folded once
- 2024
-
Ingår i: Algorithms. - : MDPI. - 1999-4893. ; 17:6
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Tidskriftsartikel (refereegranskat)abstract
- A regular unranked tree folding consists of a regular unranked tree language and a folding operation that merges (i.e., folds) selected nodes of a tree to form a graph; the combination is a formal device for representing graph languages. If, in the process of folding, the order among edges is discarded so that the result is an unordered graph, then two applications of a fold operation are enough to make the associated parsing problem NP-complete. However, if the order is kept, then the problem is solvable in non-uniform polynomial time. In this paper, we address the remaining case, where only one fold operation is applied, but the order among the edges is discarded. We show that, under these conditions, the problem is solvable in non-uniform polynomial time.
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| 34. |
- Berglund, Martin, 1981-, et al.
(författare)
-
Re-examining regular expressions with backreferences
- 2023
-
Ingår i: Theoretical Computer Science. - : Elsevier. - 0304-3975 .- 1879-2294. ; 940, s. 66-80
-
Tidskriftsartikel (refereegranskat)abstract
- Most modern regular expression matching libraries (one of the rare exceptions being Google's RE2) allow backreferences, operations which bind a substring to a variable, allowing it to be matched again verbatim. However, both real-world implementations and definitions in the literature use different syntactic restrictions and have differences in the semantics of the matching of backreferences. Our aim is to compare these various flavors by considering the classes of formal languages that each can describe, establishing, as a result, a hierarchy of language classes. Beyond the hierarchy itself, some complexity results are given, and as part of the effort on comparing language classes new pumping lemmas are established, old classes are extended to new ones, and several incidental results on the nature of these language classes are given.
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| 35. |
- Berglund, Martin, 1981-, et al.
(författare)
-
Regular Expressions with Backreferences Re-examined
- 2017
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Ingår i: Proceedings of the Prague Stringology Conference 2017. - : Praque Stringology Club. - 9788001061930 ; , s. 30-41
-
Konferensbidrag (refereegranskat)abstract
- Most modern regular expression matching libraries (one of the rare exceptions being Google’s RE2) allow backreferences, operations which bind a substring to avariable allowing it to be matched again verbatim. However, different implementations not only vary in the syntax permitted when using backreferences, but both implementations and definitions in the literature offer up a number of different variants on how backreferences match. Our aim is to compare the various flavors by considering the formal languages that each can describe, resulting in the establishment of a hierarchy of language classes. Beyond the hierarchy itself, some complexity results are given, and as part of the effort on comparing language classes new pumping lemmas are established, and old ones extended to new classes.
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| 36. |
- Berglund, Martin, 1981-, et al.
(författare)
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Regular Expressions with Lookahead
- 2021
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Ingår i: Journal of universal computer science (Online). - : Pensoft Publishers. - 0948-695X .- 0948-6968. ; 27:4, s. 324-340
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Tidskriftsartikel (refereegranskat)abstract
- This paper investigates regular expressions which in addition to the standard operators of union, concatenation, and Kleene star, have lookaheads. We show how to translate regular expressions with lookaheads (REwLA) to equivalent Boolean automata having at most 3 states more than the length of the REwLA. We also investigate the state complexity when translating REwLA to equivalent deterministic finite automata (DFA).
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| 37. |
- Berglund, Martin, 1981-, et al.
(författare)
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Shuffled languages : representation and recognition
- 2013
-
Ingår i: Theoretical Computer Science. - : Elsevier. - 0304-3975 .- 1879-2294. ; 489-490, s. 1-20
-
Tidskriftsartikel (refereegranskat)abstract
- Language models that use interleaving, or shuffle, operators have applications in various areas of computer science, including system verification, plan recognition, and natural language processing. We study the complexity of the membership problem for such models, in other words, how difficult it is to determine if a string belongs to a language or not. In particular, we investigate how interleaving can be introduced into models that capture the context-free languages.
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| 38. |
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| 39. |
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| 40. |
- Berglund, Martin, 1981-
(författare)
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Sweden : Construction Permanent Establishment
- 2021
-
Ingår i: Tax Treaty Case Law around the Globe 2020. - Amsterdam : International Bureau of Fiscal Documentation (IBFD). - 9789087227111 - 9789087227128 - 9789087227135 - 9783707344424 - 9783709411926 - 9783709411919 ; , s. 65-72
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 41. |
- Berglund, Martin, 1981-
(författare)
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The Future of Avoiding Double Taxation
- 2023. - 1
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Ingår i: The Oxford Handbook of International Tax Law. - : Oxford University Press. - 9780192897688 ; , s. 319-334
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 42. |
- Berglund, Martin, 1981-
(författare)
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The Membership Problem for the Shuffle of Two Deterministic Linear Context-Free Languages is NP-complete
- 2012
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Formal language models which employ shuffling, or interleaving, of strings are of interest in many areas of computer science. Notable examples include system verification, plan recognition, and natural language processing. Membership problems for the shuffle of languages are especially interesting. It is known that deciding membership for shuffles of regular languages can be done in polynomial time, and that deciding (non-uniform) membership in the shuffle of two deterministic context-free languages is NP-complete. In this paper we narrow the gap by showing that the non-uniform membership problem for the shuffle of two deterministic *linear* context-free languages is NP-complete.
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| 43. |
- Berglund, Martin, 1981-
(författare)
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Tillägg i HFD:s skattedomar : då och nu
- 2022
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Ingår i: Festskrift till Robert Påhlsson. - Uppsala : Iustus förlag. - 9789177371618 ; , s. 35-47
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 44. |
- Berglund, Martin, 1981-, et al.
(författare)
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Transduction from trees to graphs through folding
- 2023
-
Ingår i: Information and Computation. - : Elsevier. - 0890-5401 .- 1090-2651. ; 295
-
Tidskriftsartikel (refereegranskat)abstract
- We introduce a fold operation that realises a tree-to-graph transduction by merging selected nodes in the input tree to form a possibly cyclic output graph. The work is motivated by the increasing use of graph-based representations in semantic parsing. We show that a suitable class of graphs languages can be generated by applying the fold operation to regular unranked tree languages. We investigate two versions of the fold operation, one that preserves a depth-first ordering between the edges, and one that does not. Finally, we demonstrate that the time complexity for the associated non-uniform membership problem is solvable in polynomial time for the order-preserving version, and NP-complete for the order-cancelling one.
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| 45. |
- Eriksson, Karin, 1981-
(författare)
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Sensing Traditional Music Through Sweden's Zorn Badge : Precarious Musical Value and Ritual Orientation
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis investigates the multiple and contested spaces of belonging that may be evoked by ritualised musical performance. It makes an ethnographic case study of the Zorn Badge Auditions in Sweden, in which musicians play before a jury in the hope of being awarded a Zorn Badge and a prestigious but also contested title: Riksspelman.Building on theories of ritual and performance in combination with Sara Ahmed’s theorisation of orientation, the thesis attends to sensory ways of experiencing and knowing music while tracing the various ways in which Swedish traditional music is performed, felt, heard, sensed and understood in audition spaces. It draws on interviews with players and jury members, participant observations of music auditions and the jury’s deliberations, showing how musical value is negotiated through processes of inclusion and exclusion of repertoires, instruments and performance practices. The study also illuminates how anxiety and uncertainties are felt on both sides of the adjudication table. The auditions trigger feelings of belonging and harmony, but also rupture and distance. A brimming of felt qualities contributes to the sensing of history, tradition, memory, place and geography, as well as close emotional connections between music and individual performers. The thesis reveals how gradual adaptation, and the lived experiences of time within tradition, allow the Zorn institution to negotiate change and thereby maintain its position within Swedish society.
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| 46. |
- Kukkonen, Matti, et al.
(författare)
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Taxation of Partnership - Economic national reports for the Nordic Tax Research Council's annual meeting, 2015 in Aarhus
- 2015
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Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; 2015:2, s. 109-142
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Tidskriftsartikel (refereegranskat)abstract
- This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.
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| 47. |
- Peterson, Anna, 1988, et al.
(författare)
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Dynamic Nanocellulose Networks for Thermoset-like yet Recyclable Plastics with a High Melt Stiffness and Creep Resistance
- 2019
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Ingår i: Biomacromolecules. - : American Chemical Society (ACS). - 1525-7797 .- 1526-4602. ; 20:10, s. 3924-3932
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Tidskriftsartikel (refereegranskat)abstract
- Many polymers, including polyethylene, feature a relatively low melting point and hence must be cross-linked to make them viable for applications that demand a high stiffness and creep resistance at elevated temperatures. The resulting thermoset plastics cannot be recycled, and therefore alternative materials with a reconfigurable internal network structure are in high demand. Here, we establish that such a thermoset-like yet recyclable material can be realized through the addition of a nanocellulose reinforcing agent. A network consisting of cellulose nanocrystals, nano- or microfibrils imparts many of the characteristics that are usually achieved through chemical cross-linking. For instance, the addition of only 7.5 wt % of either nanocellulose material significantly enhances the melt stiffness of an otherwise molten ethylene-acrylate copolymer by at least 1 order of magnitude. At the same time, the nanocellulose network reduces the meltcreep elongation to less than 10%, whereas the neat molten matrix would rupture. At high shear rates, however, the molten composites do not display a significantly higher viscosity than the copolymer matrix, and therefore retain the processability of a thermoplastic material. Repeated re-extrusion at 140 °C does not compromise the thermomechanical properties, which indicates a high degree of recyclability. The versatility of dynamic nanocellulose networks is illustrated by 3D printing of a cellulose composite, where the high melt stiffness improves the printability of the resin.
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| 48. |
- Skogberg, Gabriel, et al.
(författare)
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Altered expression of autoimmune regulator in infant down syndrome thymus, a possible contributor to an autoimmune phenotype.
- 2014
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Ingår i: Journal of Immunology. - : The American Association of Immunologists. - 0022-1767 .- 1550-6606. ; 193:5, s. 2187-95
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Tidskriftsartikel (refereegranskat)abstract
- Down syndrome (DS), caused by trisomy of chromosome 21, is associated with immunological dysfunctions such as increased frequency of infections and autoimmune diseases. Patients with DS share clinical features, such as autoimmune manifestations and specific autoantibodies, with patients affected by autoimmune polyendocrine syndrome type 1. Autoimmune polyendocrine syndrome type 1 is caused by mutations in the autoimmune regulator (AIRE) gene, located on chromosome 21, which regulates the expression of tissue-restricted Ags (TRAs) in thymic epithelial cells. We investigated the expression of AIRE and TRAs in DS and control thymic tissue using quantitative PCR. AIRE mRNA levels were elevated in thymic tissue from DS patients, and trends toward increased expression of the AIRE-controlled genes INSULIN and CHRNA1 were found. Immunohistochemical stainings showed altered cell composition and architecture of the thymic medulla in DS individuals with increased frequencies of AIRE-positive medullary epithelial cells and CD11c-positive dendritic cells as well as enlarged Hassall's corpuscles. In addition, we evaluated the proteomic profile of thymic exosomes in DS individuals and controls. DS exosomes carried a broader protein pool and also a larger pool of unique TRAs compared with control exosomes. In conclusion, the increased AIRE gene dose in DS could contribute to an autoimmune phenotype through multiple AIRE-mediated effects on homeostasis and function of thymic epithelial cells that affect thymic selection processes.
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| 49. |
- Sturesson, Peter, 1981-, et al.
(författare)
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Fabrication of Suspended All-Metal Sensor Elements in Ceramic Laminates
- 2016
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Ingår i: Proc. of Micronano System Workshop 2016, Lund, Sweden, May 17-18, 2016.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- To target a wide range of high-temperature applications [1-4], the Ångström Space Technology Centre has added High-Temperature Co-fired Ceramics, HTTC, technology to its repertoire. Usually, this technology follows a processing scheme where thin sheets of green-body ceramics are metallized through screen printing and structured by embossing, punching or milling, before they are laminated and sintered to form components. A limitation with this, is the difficulty of realizing freely suspended metal structures, which is a disadvantage in, e.g., the fabrication of calorimetric sensors or electric field probes. In this work, the embedding of platinum wires in HTCC is explored experimentally, and demonstrated for use in pressure and plasma I-V sensing.
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| 50. |
- van der Merwe, Brink, et al.
(författare)
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Memoized Regular Expressions
- 2021
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Ingår i: Implementation and Application of Automata. - Cham : Springer. - 9783030791209 - 9783030791216 ; , s. 39-52
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Konferensbidrag (refereegranskat)abstract
- We extend non-deterministic finite automata (NFAs) and regular expressions (regexes) by adding memoization to these formalisms. These extensions are aimed at improving the matching time of backtracking regex matchers. Additionally, we discuss how to extend the concept of ambiguity in order to be applicable to memoized extensions of regexes and NFAs. These more general notions of ambiguity can be used to analyze the matching time of backtracking regex matchers enhanced with memoization.
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