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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

With the projection of a growing amount of waste from photovoltaic (PV) panels in coming years, experts and researchers have highlighted the importance of the circular economy approach to face this challenge. With this approach, risks linked to the composition of PV panels, such as pollution and wastage of valuable materials, can be reduced. Therefore, this thesis aims to provide a systematic view

Moving towards circular economy is considered as a fundamental way to achieve sustainable development, but practices and tools that can support businesses in implementing this concept are still underdeveloped. Moreover, there is uncertainty about the impact that the adoption of circularity has on the current way of working of a company. With the adoption of aspects of action research on a rock and

Uppsatsen syftar till att undersöka vad elever säger om de didaktiska aspekterna av Våga!. Våga! är ett utbildningskoncept där musikundervisning och sex- och samlevnadsundervisning möts. Konceptet består av tre delar; en humoristisk, pedagogisk musikföreställning om sex och samlevnad, ett samtal kring föreställningen och ett efterarbetesmaterial. Uppsatsen utgår från Arfwedsson och Arfwedssons (1This essay examines what pupils say about the didactical aspects of Våga! (The Swedish word ”didaktik” is to a large extent equivalent to ”curriculum research”. However, in the lack of an exact translation, the word ”didactics” is used in this abstract, knowing that that word has different connotations in English than in Swedish.) Våga! is an educational concept, in which music education and sexua

Popular Abstract in Swedish Intresset för evidens-baserad vård växer snabbt men trots att nya forskningsresultat produceras och publiceras löpande, tar det lång tid innan de får genomslag i den vård som erbjuds patienter och brukare. Det finns beräkningar som talar för att det tar mellan åtta och trettio år innan tillgängliga forskningsresultat har blivit implementerade och börjat användas rutinmäThe aim of this thesis was to investigate and synthesise the knowledge base concerning leadership and its influence on the implementation of evidence-based practice. A further aim was to investigate attitudes and beliefs among politicians, healthcare managers and mental healthcare professionals about the Swedish national guidelines for schizophrenia or schizophrenia-like conditions. Data was colle

Research aim and questions: The aim of this research is to investigate the way Radio Free Europe’s Romanian Language Service presented the events of December 1989 in Romania. Since Radio Free Europe/Radio Liberty was one of the most important international broadcasting institutions during the Cold War, it is relevant to see what kind of interpretation was assigned to Romania’s 1989 political and

This essay deals with the Swedish debate about high-performance bonuses in public administration; a subject which arose as it became clear that during a year of great financial losses, public companies had kept administering large bonuses. The study revolves around two main questions: How can bonuses in public administration be justified in general, and how does this apply to the Swedish high-perf

This dissertation explores intervention practices for children and young persons with developmental disabilities. It focuses especially health and medically related services provided by the local children habilitation centres (CHC: s), where everyday services are carried out by interprofessional teams of habilitation specialists.The objective was to critically examine the CHC as a human service or

Singing and playing instruments in Swedish secondary schools follow a long tradition, where playing in orchestras or singing in choirs are common historical examples of ensemble activities. In the last decades ensemble playing and teaching have undergone different changes, both in relation to musical practices at large, and with regard to repertoire, use of instruments, technical equipment and not

Context Small single-center studies have shown that cerebrospinal fluid (CSF) biomarkers may be useful to identify incipient Alzheimer disease (AD) in patients with mild cognitive impairment (MCI), but large-scale multicenter studies have not been conducted. Objective To determine the diagnostic accuracy of CSF beta-amyloid(1-42) (A beta 42), total tau protein (T-tau), and tau phosphorylated at po

BACKGROUND AND OBJECTIVE: There is no standardized regimen for follow-up after radical cystectomy (RC) for bladder cancer (BC). To address this gap, we conducted a multicenter study involving urologist members from the European Association of Urology (EAU) bladder cancer guideline panels. Our objective was to identify consistent post-RC follow-up strategies and develop a practice-based framework b

Introduction: Attention-deficit/hyperactivity disorder (ADHD) frequently exists alongside psychiatric comorbidities. The coexistence of somatic diseases and ADHD constitutes a growing field of research. Method: This study aimed to examine the prevalence of common somatic diseases in adolescents with ADHD and compare them with those in adolescents without any psychiatric diagnoses. A cross-sectiona

Recent literature in economics has highlighted that competition and symbolic awards can provide non-monetary incentives. In this paper, we report on a step contest that we carried out at a large Swedish workplace in order to test whether competition for symbolic awards can be used to promote physical exercise. Each individual was equipped with a pedometer and registered the number of steps daily d

Safe water and sanitation, which give rise to appropriate hygiene, are fundamental determinants of individual and social health and well-being. Thereby, assessing and widening access to sustainable, durable water and sanitation infrastructure remains a global health issue. Rural areas are already at a disadvantage. Poor access to water, sanitation, and hygiene (WASH) can have a major negative effe

European local authorities increasingly use social media to present services and activities organized for citizens living in the particular area. Previous studies found that authority-managed social media visually depicted older adults as being active, sociable, happy, and physically capable, reflecting the normative “third age” representation. Yet few studies to date have examined how local autho

Background and purposeDiagnostic information about cell density variations and microscopic tissue anisotropy can be gained from tensor-valued diffusion magnetic resonance imaging (MRI). These properties of tissue microstructure have the potential to become novel imaging biomarkers for radiotherapy response. However, tensor-valued diffusion encoding is more demanding than conventional encoding, and

Background: By sharing patient stories, health care professionals (HCPs) may communicate their attitudes, values and beliefs about caring and treatment. Previous qualitative research has shown that HCPs usually associate paediatric palliative care (PPC) with death or dying and that they find the concept challenging to understand and difficult to implement. Attending to HCPs’ stories may provide a