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Skatteverket kom med ett ställningstagande 2019 beträffande marknadsföringsbidrag där de uttryckte att sådana bidrag inte enbart kan bedömas med stöd av den generella avdragsregeln i 16 kap. 1 § inkomstskattelagen, utan sådana bidrag ska även bedömas tillsammans med korrigeringsregeln. Uppsatsen har inriktat sig på att kritiskt belysa hur det förhåller sig i praktiken främst eftersom korrigeringsrThe Swedish Tax Agency came up with a position in 2019 regarding contributions where e.g. a parental company gives contribution to a subsidiary for e.g. marketing the parental company’s products, where they expressed that such contribution cannot be assessed solely with the support of the general deduction rule in ch. 16. Section 1 of the Income Tax Act, but such contributions must also be assesse

Oats (Avena sativa) are a cereal crop rich in dietary fibre, vitamins, antioxidants, and other nutrients. It is considered to have higher nutritional values compared to other cereals, with a higher fat content (2-13%). Oats also have high content of lipase enzymes when compared to other crops. The high lipase activity is unwanted in oats as it may induce hydrolytic rancidity, with a soapy, bitter

The dominant food system is unable to guarantee food security for 11% of the global population and hasn't solved problems of hunger, malnutrition, and obesity on the one hand side, while it also contributes fundamentally to the degradation of natural resources and makes living in a safe operating space for humankind increasingly unlikely. A transformational reform of the food system enabling i

Saudi Arabia was among the thirteen states elected to the UN Commission on the Status of Women in April of 2017. The Commission on the Status of Women is the leading women’s rights promoting and protecting body of the world, whereas the state of Saudi Arabia is infamous for conducting systematic discrimination towards women. The conflicting natures of a state were women’s rights are restricted to

Detta examensarbete utvärderar ett absorptionshämmande tillsatsmedel för att möjliggöra användningen av krävande ballast vid betongtillverkning. Den huvudsakliga anledningen till att ballasten benämns som krävande är att den har ovanligt hög absorptionsförmåga. Studien undersöker hur betongens egenskaper påverkas av olika halter absorptionshämmare. Dels studerades glimmerrikt bergkrossmaterial, soThis master thesis evaluates an absorption-inhibiting admixture to enable the use of demanding aggregate materials in concrete production. This was achieved by investigating how the properties of concrete were affected by different levels of absorption inhibitor. Firstly, mica-rich aggre-gate material was studied, which, due to its high mica mineral content, has a high water absorption rate that i

Kommuner kan med stöd av 10 kap. 1 § KL överlämna skötseln av kommunala angelägenheter till privata utförare. Vid ett sådant överlämnande behåller kommunen huvudmannaskapet och det övergripande politiska ansvaret för verksamheten. Till skillnad från offentliga organ omfattas privata utförare inte av offentlighetsprincipen, vilket innebär att kommunen på annat sätt måste tillförsäkra sig informatioMunicipalities may transfer the management of municipal responsibilities to private contractors pursuant to 10 kap. 1 § KL. When such a transfer takes place, the municipality retains principal responsibility and overall political accountability for the activity. Unlike public bodies, private contractors are not subject to the principle of public access, which means that the municipality must ensur

Brottsbekämpande myndigheter använder sig ibland av okonventionella utredningsmetoder för att tillmötesgå en alltmer komplex brottslighet. Ett exempel på en sådan metod är användningen av provokativa åtgärder, som innefattar hemliga utredningsåtgärder eller brottsprovokationer. Ur ett effektivitetsperspektiv är det obestridligt att tendenser i brottsutvecklingen nödvändiggör mer sofistikerade arbeLaw enforcement authorities occasionally employ unconventional investigative techniques in response to increasingly complex forms of criminality. One such technique is the use of covert and provocative measures, including undercover operations and police incitement. From one standpoint of effectiveness, it is indisputable that developments in criminal activity necessitate increasingly sophisticate

The phonological status and behaviour of schwa ('e-caduc') constitues one of the most widely investigated topics in the synchronic study of French phonology. A considerable amount of research is directed towards the attempt to account for the phonetic level alternatin of schwa with zero in certain environments. Proposed explanations vary considerably depending on the theoretical approach t

Problem Definition: Ericsson wants to increase their focus on reducing the total cost of packaging for the company in the whole world. They want to create a simple calculation model that can calculate the total packaging cost and compare different packaging solutions (country, freight, packaging, and product) in order to find the most cost effective packaging solution. This will facilitate the dev

Drawing on concepts from cognitive semiotics and phenomenology, this thesis investigates how Japanese ideophones are perceived by non-speakers of Japanese, aiming to clarify key concepts such as iconicity, cross-modality/unimodality and the ultimately the nature of language as a semiotic system. Three research questions guided the study: (1) What is the relation between primary and secondary iconi

Unlike most bacteria, Streptomyces grows by extending branching hyphae, forming a mycelium that resembles fungal growth more than typical prokaryotic behaviour. This growth strategy leads to questions about how bacteria control cell shape, polarity, and development in a multicellular context. While many regulatory systems involved in Streptomyces development have been described, others remain poor

This project seeks to contribute to the ongoing shift in how we respond to climate change—approaching it with the urgency it demands. It is located in Vienna’s 15th district and builds on spatial analysis, mapping of underused areas, and a contextual reading of socio-climatic conditions to highlight both spatial restrictions and hidden potentials. The selected site serves as a test field for a vis

Säkerhetsläget i Europa har förändrats drastiskt under de senaste åren, med de två största förändringarna i Rysslands invasion av Ukraina, och NATO:s expandering med Sverige och Finland som nya medlemsstater. Den ökade militariseringen i Europa har också resulterat i att en gammal fråga nu igen dykt upp i den allmänna debatten, nämligen frågan om Åland borde remili-tariseras i syfte att säkra ÖsteThe security in Europe has changed dramatically during recent years, with the two most significant changes being Russia’s invasion of Ukraine, and NATO:s expansion with Sweden and Finland as new member states. The increasing militarization in Europe has also brought back an old question into the public debate, namely if the Åland islands should be re-militarized with the purpose of securing the Ba

Det är endast svenska medborgare som innehar en ovillkorlig rätt att vistas i Sverige. Motsatsvis åtnjuter utländska medborgare inte denna rättighet. Om en utlänning begår brott innanför Sveriges gränser kan denne, vid sidan av brottspåföljden, även utvisas ifrån riket kombinerat med ett återreseförbud som varar en viss tid eller livstid. Utvisning är således inte en brottspåföljd i lagens mening,Only Swedish citizens have an unconditional right to reside in Sweden. Conversely, foreign nationals do not enjoy this right. If a foreigner commits a crime within the borders of Sweden, they may, in addition to the criminal penalty, also be deported from the country, combined with a re-entry ban lasting a certain period of time or a lifetime. Deportation is thus not considered a criminal penalty

Undervattenskablar och deras status inom folkrätten är mer aktuellt än någon- sin. Under de senaste åren har kabelbrott i Östersjön skapat rubriker runt om i världen och aktualiserat såväl deras skydd inom folkrätten som tänkbara åt- gärder som respons på kabelbrott. En tänkbar åtgärd mot kabelbrott finns i ar- tikel 51 i FN-stadgan, som ger stater rätt att agera i självförsvar om de utsätts för e

Phytophagous insects, comprising over half a million species, depend on plants for survival and are broadly categorised as specialists or generalists based on the range of host plants they exploit. Host plant selection is shaped by environmental factors, such as local plant availability, and ecological pressures, including competition and predation. While patterns of specialisation and generalisat

The scramjet engine is an air-breathing engine that can be used to travel at supersonic speeds. Research is being done into how these engines can be used as reusable launch vehicles for space travel, missile propulsion, and many hope one day scramjets can be used for commercial flight. Scramjets are highly beneficial in the sense that hydrogen is the primary fuel and that manufacturing is simple c

Introduction: The forest industry might not be the first thing to come to mind when thinking of chemistry, but the analysis of cooking chemicals in wood pulping involves many laboratory methods. Background: The chemical recovery cycle is an integral part of the Kraft process, which makes laboratory analyses of different steps of the process necessary. In the recovery boiler, sulfur is reduced to

The globally accelerating sea-level rise poses a problem in coastal areas through, e.g., the erosion of sandy beaches. Due to this, buildings, infrastructure, and other values can be lost, making the future shoreline position important to project in coastal management. One location with historical erosion problems is Ystad municipality in southern Sweden, where the erosive problems are probable to