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Denna uppsats behandlar den förhållandevis oklara skatterättsliga regleringen av näringsverksamheters avdrag för sponsrings- och klimatkompensationsutgifter. Oklarheterna kan antas påverka skattskyldigas incitament för att ge sådana bidrag och därmed motverka uppfyllandet av Sveriges klimatmål. Uppsatsen utreder också hur HFD har gått och ska gå till väga vid sin tolkning och tillämpning av reglerThis thesis investigates the rather unclear tax regulation regarding expenses for sponsorship and climate compensation. Namely, the unclear aspects can be assumed to affect taxpayers’ incentives to make such contributions and thereby counteract the fulfillment of Sweden's climate targets. The thesis also investigates how SAC has gone and should go about interpreting and applying the regulation

Skånska Travsällskapet (STS) har styckat av fastigheten som nuvarande Jägersro trav- och galoppområde är belägen på och kan genom försäljningen finansiera uppbyggnaden av ett nytt Jägersro Hästcenter (JH). STS:s målsättning är att JH ska bli en framtidsorienterad anläggning som tar miljö- och klimatutmaningarna på allvar och bidrar med samhällsnytta för en hållbar utveckling av Malmö stad. Som priSkånska Travsällskapet (STS, ``The Scanian Trotting Association``) has subdivided its property on which the current Jägersro trotting and galloping arena is located. They have thereby enabled the financial means to invest in a new horse racing arena. The project aims to reduce its negative impacts on the environment and climate by selecting and integrating technologies that contributes positively

When the “emotional brain” takes over – A qualitative study about risk factors behind the development of sexual behaviour disorder according to therapists and treatment assistants. [Translated title] The aim of this study was to analyze different aspects which might have significance for the development of sexual behaviour disorders. Exposure of pornography was of particular interest. The method

The aim of this study was to examine how prison officers experience the work with transgender inmates in a government agency based on gender binarity. Qualitative interviews with seven prison officers were conducted to answer the aim and questions of the study. A targeted selection was used to find interviewees. The theories used to analyze the empirical data was Queer theory with Michel Foucault’

The primary aim of this study was to examine how employees at HVB-homes define and use relationship-based praxis in their daily work with youths, and how organizational context and individual ability enable or impede such work. Applying a qualitative method, where individual and nuanced experiences of the topic is a primary focus, a goal oriented snowball sampling was made in order to get in conta

Denna studie riktar sig mot anställda som arbetar i gruppboende som innefattas av Lagen om stöd och service till vissa funktionsnedsatta (LSS). I flera sektorer inom den offentliga sektorn sker det en ökad detaljstyrning och den anställde får ett alltmer omfattande administrativt ansvar. Syftet med studien är därför att öka förståelsen för vilken betydelse styrdokument och riktlinjer har för den a

Mat är något som alla människor har gemensamt. Det spelar ingen roll om en ser på mat som ett sätt att ge kroppen mer energi eller som ett konstverk att uppleva; det är den del av alla människors liv. I min uppsats ämnar jag att utforska mat i dystopisk ungdomslitteratur med Hungerspelen (2008) av Suzanne Collins som exempel. Mitt förhållningssätt till materialet kommer att vara en djupdykning i H

Plant-based ice cream and whipping cream are increasingly popular as sustainable alternatives to traditional dairy products. Their low fat content makes them much healthier than high-fat dairy products. However, achieving desirable texture and stability in plant-based desserts remains a challenge. This study investigated how different processing conditions (homogenization pressure, upstream/downst

Dryland ecosystems are important yet understudied sinks of carbon dioxide (CO₂) and methane (CH₄), and sources of nitrous oxide (N₂O). Hence, monitoring greenhouse gas (GHG) fluxes and their responses to climate change in these systems is increasingly important. This thesis investigates the potential of hyperspectral reflectance data (between 390 and 1750nm) to predict greenhouse gas fluxes during

Sammanfattning Asfalt är ett av de mest använda byggmaterialen för vägar och påverkas kontinuerligt av klimatrelaterade faktorer som luft, vatten och temperaturväxlingar. Dessa miljöpåverkningar kan leda till nedbrytning av materialets mekaniska egenskaper och därmed försämrad livslängd och funktion. Syftet med detta examensarbete är att undersöka hur asfalt påverkas av tre miljöfaktorer: luft (

This study aims to examine and compare attitudes towards drug-related problems, professional work with individuals experiencing such problems, and harm reduction interventions among professionals in social services and adult psychiatry in Malmö. The study is based on a quantitative cross-sectional design, with 150 respondents completing a digital survey that included three established instruments:

Despite the claim that human rights are universal, the implementation of the UN Declaration has proven to vary in practice, especially in post-colonial societies. Many post-colonial states are still characterized by residual structural barriers that have made it difficult to implement human rights in practice. The following study examines how post-colonial legacies and cultural values ​​have influ

This study explores the interdependencies and cascading effects in the disaster response management for a possible 7.2 magnitude earthquake scenario in Metro Manila, focusing on the role of the Cordillera Administrative Region (CAR) as the primary assisting region. The research is grounded in Complexity and Socio-Technical Network Theory, which provides that the disaster response management is a c

Denna uppsats analyserar 2026 års reform av reglerna om näringsförbud på grund av brott och undersöker om reformen innebär en förändrad förståelse av näringsförbudets funktion. Uppsatsen syftar vidare till att analysera vilken betydelse en sådan förändring kan få för institutets rättsliga klassificering inom det svenska sanktionssystemet samt vilka konsekvenser detta i sin tur kan få för förståelsThis thesis analyses the 2026 reform of the rules on disqualification from commercial activity due to criminal offences and examines whether the reform entails a changed understanding of the function of disqualification orders. The thesis further aims to analyse the significance such a change may have for the legal classification of the measure within the Swedish system of sanctions, as well as th

This study aimed to examine perceived professional preparedness among social work students in their sixth and seventh semesters at Lund University, and to analyze statistical relationships between field placement supervision, students’ overall experiences of their field placement period, and professional preparedness. The study was conducted using a quantitative approach through a digital survey d

Drinking water distribution systems directly affect the quality of life, public health, and the reliability of essential water services. This study evaluates the hydraulic performance and operational efficiency of the Kirke Eskilstrup drinking water distribution network in Denmark using hydraulic modelling in MIKE+. Furthermore, a stakeholder value analysis was included to identify how the modelli

This thesis explores arguments and styles of argumentation in favour of Scotland gaining independence and rejoining the European Union in the aftermath of the United Kingdom leaving the EU in 2020. Since a majority of Scots did not support Brexit, it has provided Scottish independence supporters with a unique opportunity to bolster their arguments in the political debate. The thesis is built on a

Environmental and health risks are increasing in large Mediterranean cities like Athens, where high urban density and limited vegetation intensify the Urban Heat Island (UHI) effect. This study analyzes the spatial patterns of surface urban heat in Athens, Greece, using satellite-derived Land Surface Temperature (LST) as a proxy for UHI conditions. LST datasets were derived from Landsat 8 thermal

Syftet med studien var att undersöka universitetsstudenters användning av musik för emotionsreglering i vardagen, med särskilt fokus på att använda musik för att påverka hur en situation upplevs respektive att använda musik för att rikta uppmärksamheten bort från obehagliga tankar eller känslor. Studien genomfördes som en kvantitativ tvärsnittsstudie via webbenkät. Det slutliga urvalet bestod av NThe aim of the study was to examine university students’ use of music for emotion regulation in everyday life, with a particular focus on using music to alter situational experiences and using music to redirect attention away from distressing thoughts or emotions. The study employed a quantitative cross-sectional design, with data collected through an online survey. The final sample consisted of N