Ireland’s Supreme Court has ruled that bread sold by the fast food chain Subway contains so much sugar that it cannot be legally defined as bread.

愛爾蘭最高法院裁定，速食連鎖店「賽百味」的麵包含有太多糖，不符合法律上麵包的定義。

The ruling came in a tax dispute brought by Bookfinders Ltd., an Irish Subway franchisee, which argued that some of its takeaway products - including teas, coffees and heated sandwiches - were not liable for value-added tax.

愛爾蘭的賽百味加盟商Bookfinders因稅務爭端提出訴訟後，最高法院做出此一裁決。該公司主張，他們部分外帶產品—包含茶飲、咖啡和加熱三明治—不該被徵收加值型營業稅。

A panel of judges rejected the appeal, ruling that the bread sold by Subway contains too much sugar to be categorized as a "staple food," which is not taxed.

合議庭拒絕上訴主張，裁定賽百味販售的麵包含糖量太高，不得被歸類為不用課稅的「主食」。

"There is no dispute that the bread supplied by Subway in its heated sandwiches has a sugar content of 10% of the weight of the flour included in the dough, and thus exceeds the 2% specified," the judgement read.

判決書指出：「賽百味在加熱三明治中提供的麵包，含糖量是麵糰中麵粉重量的10%，超過規定的2%，這點沒有爭議。」

British inventor wins $1m prize for revolutionary wheelchair design 英國發明家以創新的輪椅設計 贏得100萬獎金

Andrew Slorance, 51, has won a $1m prize to help him continue to develop a revolutionary ultra-light, stable carbon fibre wheelchair.

51歲的安德魯．斯洛蘭司贏得100萬美元的獎金，幫助他繼續研發一款創新、超輕、穩定的碳纖維輪椅。

He was aware of how tipping over backwards was the primary cause of accidents for wheelchair users. One way to deal with this is by having the axle to the back of the wheelchair and putting the user’s weight to the front of it - but this brings new challenges.

他發現向後傾斜是輪椅使用者發生意外的主因。一種解決此問題的方法是，將輪軸放在輪椅後方，並將使用者的重量置於前方，但這種方法也帶來新的挑戰。

When the weight is carried by the small front wheels, this adds drag, making pushing and turning much more difficult, and introducing uncomfortable vibrations that can cause pain and muscle spasms.

當重量由小的前輪支撐時，會增加阻力，讓推動與轉動便得更困難，並且造成不舒服的震動，可能會引起疼痛與抽筋。

Wheelchair designs have previously had to make a trade-off between agility and stability, but Mr Slorance’s new design allows the wheelchair to automatically change the weight distribution itself, keeping users balanced while also ensuring they’re as agile as possible.

輪椅設計過去已在靈活與穩定性間做出妥協，但斯洛蘭司的新設計讓輪椅可以自動改變自身重量分配，讓使用者維持平衡，也確保他們盡可能地靈活。

Source article: https://features.ltn.com.tw/english/article/paper/1423530 ; https://features.ltn.com.tw/english/article/paper/1429985

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