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Syftet med denna uppsats är att undersöka de skatterättsliga förhållandena för näringsverksamheters avdrag för sponsring riktad till idrottssektorn. Sponsring inom näringsverksamhet är avdragsgill som en utgift för att förvärva och bibehålla inkomster. Uppsatsen tar hjälp av tre typfall för att illustrera tre olika situationer där sponsring är aktuell. Genom dessa typfall så utreder uppsatsen hur The purpose of this thesis is to investigate the tax regulation regarding expenses for sponsorship addressed to the sports sector. Sponsorship is deductible as an expense to acquire and maintain income. This thesis uses three fictional situations to illustrate three different situations where sponsoring is at hand. Through these fictional situations the thesis investigates how the Supreme Administ

Införandet av det duala inkomstskattesystemet i Sverige år 1991 innebar även en uppkomst av incitament till inkomstomvandling på grund av den bristande neutraliteten som följer av att marginalskattesatserna för kapitalinkomster och tjänsteinkomster skiljer sig åt. Detta leder till bristande legitimitet och hämmad horisontell samt vertikal rättvisa. 3:12-regelverket syftar till att främja neutralit

Samverkan har använts som samarbetsform i svenska byggprojekt sedan mitten av 1990-talet. Samverkan har många fördelar såsom ökad transparens, större teamkänsla och högre kvalitet i projektet. Det har utförts många studier om samverkansprojekt men det finns inte så många studier som gjort kvantitativa mätningar om samverkansprojekt faktiskt är mer lönsamma och håller högre kvalitet. Om- och dubb

Given the rise of new startups and the challenges amplified by events like the Covid-19, it is critical to address the notion of the Entrepreneurial Ecosystem which, in turn, facilitates the development of new ventures. One of the actors within this ecosystem is startup accelerators, which provide networking opportunities, financial and mentoring assistance to new ventures. Previous research on ac

Under de senaste decennierna har samhället genomgått en snabb teknologisk utveckling som resulterat i nya arbetssätt. Det är nu lättare än någonsin att arbeta var, när och hur man vill. Att världen drabbades av en pandemi under inledningen av 2020 accelererade den teknologiska utvecklingen. Digitala arbetssätt blev därmed vardag för majoriteten av den kontorsarbetande befolkningen. När det bevisliIn recent decades, society has undergone rapid technological development, resulting in new ways of working. It is now easier than ever to work where, when and how you want. A global pandemic at the start of 2020 accelerated technological progress. Digital ways of working thus became commonplace for the majority of the office-working population. With the evidence that remote working is productive,

Titel: “Sjögräs, varför ska jag äta det?” – En undersökande studie om barriärer till konsumtion av sjögräs utifrån ett konsumentkulturperspektiv Seminariedatum: 2024-05-31 Ämne/kurs: FEKH29, Examensarbete i marknadsföring på kandidatnivå, 15 högskolepoäng Författare: Johan Bruce, Axel Hillman & Gustav Östlund Handledare: Patrik Stoopendahl Fem nyckelord: Consumer Culture Theory, affekTitle: “Seaweed, why should I eat it?” – An investigative study on barriers to seaweed consumption from a consumer culture perspective Seminar date: 2023-05-31 Course: FEKH29, Degree Project in marketing, Business Administration, Undergraduate level, 15 University Credits Points, 15 ECTS Authors: Johan Bruce, Axel Hillman & Gustav Östlund Advisor: Patrik Stoopendahl Key words: Consumer C

Both type 1 and type 2 diabetes are considered to be associated with different degrees of progressive beta cell damage. However, few long-term studies have been made. Our aim was to study the clinical course of 20 years of diabetes disease, including diabetes progression, comorbidity, and mortality in a prospectively studied cohort of consecutively diagnosed diabetic patients. Among all 233 patien

Feather mosses utilize various sources of nitrogen (N): they absorb N deposited on leaf tissue, they host N-2 fixing cyanobacteria, and they are able to take up N directly from soil. In addition to their importance as primary producers in boreal ecosystems, feather mosses play a significant role in N cycling. However, estimates of their ability to take up N from soil in situ are scarce. Further, c

Background: Health care providers in many countries have delivered interventions to improve physical activity levels among their patients. Thus far, less is known about the population's interest to increase their physical activity levels and their opinion about the health care provider's role in physical activity promotion. The aims of this paper were to investigate the self-reported physical acti

Background: Many older adults are physically inactive and inactivity increases with age. This knowledge comes from cross-sectional studies. Cross-sectional studies may miss important trajectories within the older adults as a result of retirements, and poor health impact of promotional efforts. The aim of this study was to analyse, longitudinally, the annual effects of age group and birth cohort on

Aims and objectives. This study aimed to describe and identify risk factors associated with hospital-acquired pressure ulcers among adults in an acute care hospital compared with patients with pre-existing pressure ulcers present on admission. A further aim was to identify the preventive measures performed with both groups respectively. Background. Pressure ulcers occur most often in older and imm

Backgrounds: The clinical tumor-node-metastasis (T, N and M) classes of breast cancers provide important prognostic information. However, the possible association of TNM classes with reproductive factors has remained largely unexplored. Because every woman has a reproductive history, implications to outcome prediction are potentially significant. Methods: During the study period from 2002 through