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Denna uppsats behandlar avdragsrätten för klimatkompensation i inkomstsla-get näringsverksamhet. Bakgrunden är den skatterättsliga gränsdragningen mellan avdragsgilla kostnader enligt 16 kap. 1 § inkomstskattelagen (1999:1229) och icke avdragsgilla gåvor enligt 9 kap. 2 § samma lag. Frågan aktualiseras när ett företag har utgifter som både kan beskrivas som affärs-mässigt motiverade och som ett stThis thesis examines the right to deduct expenses for climate compensation in business income taxation. The background is the distinction between deductible business expenses under Chapter 16, Section 1 of the Swedish Income Tax Act and non-deductible gifts under Chapter 9, Section 2 of the same Act. The issue arises when a company incurs expenses that may be cha-racterized as both commercially mo

Detta arbete har genom en komparativ analys jämfört dels stiftelsebe-greppen, dels kraven som ställs på för att stiftelses ändamål ska tillåtas ändras mellan länderna. En rättspolitisk diskussion har slutligen förts gällande om Sveriges gällande rätt på området kan anses tillfredsställande, med förutsebar-heten hos stiftaren som utgångspunkt. Resultatet visar att de norska och svenska stiftelsebeThis essay has through a comparative analysis compared the Swedish and Norwegian regulations regarding the overall concept of foundations and on what possible bases changes of its the purpose can be justified. A legal policy analysis was thereafter carried out in order to determine whether or not the Swedish legal status, regarding purpose-changes, is satisfactory compared to its Norwegian counter

Uppsatsen behandlar unionsmedborgares rätt till fri rörlighet inom Europeiska unionen samt de begränsande åtgärder medlemsstaterna kan vidta för att begränsa personrörligheten med hänsyn till allmän ordning och säkerhet. Särskilt fokus riktas mot artikel 27.2 i rörlighetsdirektivet och EU-domstolens tolkning av kravet på att unionsmedborgares personliga beteende ska utgöra ett “verkligt, faktiskt The essay examines the right of Union citizens to move and reside within the European Union and the restrictions that Member States may impose on grounds of public order and public security. Focus is placed on Article 27(2) of the Citizenship Directive and the Court of Justice of the European Union's interpretation of the requirement that a Union citizen's personal conduct constitutes a “g

Fenomenet artificiell intelligens (AI) har på kort tid kommit att revolution-era många aspekter av vårt samhälle. Detta skapar ett behov av anpassad lagstiftning i den digitala tidseran, inte minst ur produktansvarshänseende. EU:s nya produktansvarsdirektiv, och dess föreslagna svenska implementering genom den nya produktansvarslagen, har tagits fram för att möta denna utveckling. I det nya direkArtificial intelligence (AI) as a concept has in a short time come to revolutionize most aspects of society. This creates a need for legislation to be well adjusted for the digital era. Product liability is one of the legal areas that has been adapted to face technical development, through the new EU Product Liability Directive and a proposal for a new Swedish product liability law to implement it

Denna uppsats jämför den svenska och danska regleringen av sexköp med utgångspunkt i de kriminalpolitiska ändamål som ligger till grund för respektive lagstiftning. Syftet är att undersöka om dessa ändamål kan förklara varför två grannländer med en gemensam rättstradition valde helt olika regleringsmodeller år 1999. Sverige kriminaliserade köp av sexuella tjänster, medan Danmark avkriminaliseraThis thesis compares the Swedish and Danish regulation of the purchase of sexual services by examining the criminal policy objectives underlying each country’s legislation. The aim is to investigate whether these objectives can explain why two neighbouring countries with a shared legal tradition chose fundamentally different regulatory models in 1999. Sweden criminalised the purchase of sexua

Denna uppsats behandlar hur svensk upphovsrätt, mot bakgrund av EU-rätten, ska tillämpas på AI-genererad musik. Utvecklingen av generativ artificiell intelligens har gjort det möjligt för AI-system att skapa musik med begränsad eller ingen mänsklig medverkan, vilket aktualiserar grundläggande upphovsrättsliga frågor om originalitet, mänskligt skapande och upphovsmannaskap. Uppsatsen analyserar de This essay examines how Swedish copyright law, in light of European Union law, should be applied to AI-generated music. The development of generative artificial intelligence has enabled AI systems to create music with limited or no human involvement, raising fundamental copyright issues concerning originality, human creation, and authorship. The thesis analyzes the requirements imposed by Swedish

I svensk rätt saknas uttrycklig reglering av vilseledande miljöpåståenden i marknadsföring. Av denna anledning bedöms sådana påståenden i första hand enligt marknadsföringslagens (2008:486) regler om vilseledande miljöpåstå-enden. Frågan om vilseledande miljöpåståenden i marknadsföring har fått ökad betydelse genom EU:s gröna giv och konsumentmaktsdirektivet är en uppföljning av detta. Syftet meSwedish law contains no specific provision on misleading environmental claims in marketing. Such claims are therefore assessed primarily under the general rules on misleading and unfair marketing in the marketing act (marknadsföringslagen). The issue has gained increased importance in light of the European Green Deal and the Directive on Empowering Consumers for the Green Transition is a continuat

Sweden is today home to a large Iranian and Afghan diaspora respectively. They have come here under vastly different circumstances, but still share some common traits. Language, religion and the cultural traditions are very similar. Despite this, there seems to be a substantial difference in how they relate to the current conflict in Iran. By interviewing people from both groups, we have sought to

Patienter med depression uppvisar ofta kognitiva nedsättningar. Tidigare forskning har visat inkonsekventa resultat avseende vilka kognitiva funktioner som påverkas och i vilken utsträckning. Dessa variationer skulle kunna förklaras av depressionens heterogena karaktär samt att tidigare studier ofta har rapporterat resultat i sammansatta mått på kognitiv funktion. Denna studie undersökte kognitiv Depression is associated with cognitive impairments, yet findings remain inconsistent regarding which cognitive functions are affected and to what extent, potentially due to disorder heterogeneity and reliance on composite measures of cognitive functioning in previous research. The present study examined cognitive functioning in individuals with anhedonic depression using objective neuropsychologi

Sweden has established itself as one of the world’s most dynamic environments for digital innovation, producing globally successful B2C platform companies despite its small domestic market. Building on strong social infrastructure, high digital maturity, and adaptive legal and economic systems, the country has fostered firms such as Spotify, Klarna, Skype, and Mojang Studios, demonstrating how Swe

In recent decades, organizations have undergone a fundamental shift from selling physical products to offering services and most recently, data-driven offerings. This transition has elevated data to a central organizational resource and given rise to new service models, most notably Data-as-a-Service, DaaS. While the costs associated with developing and maintaining data infrastructure are often me

This study examines how data governance is enacted in practice for HR data access and use in Business Intelligence (BI) systems within a public sector organization. Using data governance theory, access control models, the CIA triad, and socio-technical systems theory, the study explores the gap between formal governance structures and everyday organizational practice. A qualitative, interpretive s

There are arguments around the nature and boundaries of the moral domain, with this current paper aiming to delineate one of these arguments. With a basis in George Sher's (2021) discussion of cognitions (beliefs, fantasies, attitudes and some thoughts), the paper defends the notion that they are, in fact, morally relevant. By combining the logic of truth-aptness with the phenomenology of agen

Reclaimed asphalt pavement (RAP) is one of the most widely recycled materials in the world and its use in asphalt mixtures has increased significantly due to environmental and economic benefits. However, incorporation of RAP may alter mechanical performance of pavement, particularly its resistance to cracking and rutting. This study aims to investigate the influence of RAP content on mechanical be

Stormfloder betraktas som ett stort hot mot ekosystem och infrastruktur längs kuster, och hotet ökar på grund av det nuvarande föränderliga klimatet, med alltmer frekventa översvämningshändelser, erosion och sedimentomlagring. I detta sammanhang blir insatser för att identifiera spår av stormfloder i geologiska arkiv allt viktigare för att förstå effekterna av sådana händelser på miljön. Denna stuStorm-surges are considered a major coastal threat to ecosystems and infrastructure in the current changing climate, with increasingly frequent flooding events, erosion and sediment redistribution. In this context, efforts to identify traces of storm-surges in the geological record are becoming increasingly important to understand the impacts of such events on the environment. This project investi

This study examines the establishment of a new local public library in Planteringen, Helsingborg, as a process of institutional becoming. The aim is to examine how expectations of the library's role are articulated and negotiated by actors in the local network surrounding the new library during an early phase when organisational structures and practices are not yet stabilised. The study addres

Urban densification is increasingly promoted as a strategy for sustainable urban development, yet it poses significant challenges for access to daylight and sunlight, particularly in Nordic climates where natural light is limited for large parts of the year. In Sweden, ensuring adequate daylight in residential environments is both a regulatory requirement and a critical factor for occupant well-be

This explorative case study examines librarians’ perceptions and practices regarding environmental sustainability at Malmö University library. More specifically the study addresses which conditions and challenges that underlie these practices, with a core emphasis on the librarians’ perceptions regarding the role of academic libraries in the sustainable shift in Swedish society. Analytically the s

In times of public crises, state-centered governance often faces delayed response and limited local reach, leaving gaps that formal institutions alone cannot fill. It is precisely in these gaps that informal organizations and community networks become critical—yet how such organizations sustain grassroots resilience across both ordinary times and moments of crisis remains under explored. My thesis