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Since many years, international tax law experts debate the relevance of changes to OECD Commentaries for the purpose of the interpretation of previously concluded tax treaties. Although, generally, most experts seem averse to the idea of an ambulatory approach to the usage of OECD Commentaries, they are reluctant to exclude this idea altogether. Such a position raises an important issue of justifi
The article examines how the Danish esoteric and heterodox Freemason Carl William Hansen (also known as Ben Kadosh) used and reinterpreted themes and motifs from the Old Testament and various Gnostic writings when constructing his unusual and aberrant philosophical system in his pamphlet "The Dawn of a New Morning: The Return of World Architect".
Popular Abstract in Swedish Hjärt-lungräddning (HLR) introducerades 1960 och fick genast stor betydelse vid be-handlingen av hjärtinfarkt. Så småningom kom metoden att användas vid nästan alla till-fällen då hjärtat stannade. I mitten av 70-talet började man i USA utfärda ordinationer till sjuksköterskorna att HLR inte skulle startas på vissa patienter i händelse av att hjärtat skulle stanna. DettThe purpose was to describe ethical aspects on how do-not-resuscitate (DNR) deci-sions are made, established, and communicated between physicians, nurses, patients and relatives. A random sample of 220 physicians and nurses answered a questionnaire about their attitudes to and experiences of the making and communication of a DNR decision. The re-sponse rate was 73%. Twenty seriously ill patients,
Photosynthesis in plants is a very complicated process, utilizing two photosystems in series to carry out the very energy-demanding process of oxidizing water to molecular oxygen and reducing carbon dioxide to organic compounds. The first photosynthetic organisms, living more than 3.4, perhaps even 3.8 Ga, i.e. American billion (109) years ago, carried out a simpler process, without oxygen product
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In the last decade there has been interest in Homogenous Charge Compression Ignition- HCCI as a way to increase the efficiency of the gasoline engine. The attractive properties are increased fuel efficiency due to reduced throttling losses, increased expansion ratio and higher thermodynamic efficiency. The main drawback of HCCI is the absence of direct combustion timing control. Therefore all the
Mixed feelings: fear and consolation now and then (from the 17th to the 21st century). In Early Modern Swedish society a great amount of ideas, words and images were available to explain the earthly suffering. In the Lutheran practice of preaching, consolation, besides instruction and admonition, played an important role. Today, our life is not as hard as our ancestors’ was. This has enabled us to
Ever since the release of the Kyoto protocol the demand for CO2-free processes have been increasing. In this paper three different concepts with no or a very small release of CO2 to the atmosphere are evaluated and compared concerning plant efficiency and investment cost. A novel approach to biomass gasification is proposed to provide fuel for a combined gas turbine cycle, where the bio
Comparable country profile that describes the evolution and practice of corporate Sustainability and Responsibility (CSR) in Saudi Arabia.
Popular Abstract in Swedish Avhandlingen består av två delar, den första som behandlar konstruktionen av järn-pulver maskiner, och den andra med analys av ljud från el-maskiner. I Del I, en elektrisk magnetiserad klo-pol synkron maskin på 1.6 kW har byggts. Maskinen är byggt från mjuk magnetisk material (SMC), också kallad järn-pulver. Detta materialet har isotropiska magnetiska egenskaper, som gThis thesis consists of two parts, the first dealing with the design of iron-powder synchronous machines, and the second with the analysis and prediction of the acoustic noise in electrical machines. In Part I, a 1.6 kW electrically magnetized claw-pole machine with magnetically conducting end-plates has been analyzed and a prototype tested. The machine is built from soft magnetic composite mater
