Sökresultat

Denna uppsats undersöker de rättsliga förutsättningarna för att kostnader som syftar till att stärka goodwill genom sponsring, Corporate Social Responsibility (CSR) eller forskning och utveckling (FoU) kan klassificeras som avdragsgilla enligt inkomstskattelagen (IL). Särskild vikt läggs vid tolkningen av huvudregeln i 16 kap. 1 § IL, där avdragsrätt medges för kostnader som syftar till att förvärThis thesis examines the legal conditions under which expenses aimed at strengthening a company’s goodwill through sponsorship, Corporate Social Responsibility (CSR), or Research and Development (R&D) may be classified as deductible under the Swedish Income Tax Act (IL). Particular attention is given to the relationship between the general rule on deductibility in Chapter 16, Section 1 IL and

Svenska staten har förlorat mångmiljardbelopp i skatteintäkter årligen på grund av så kallade räntesnurror där företag inom en intressegemenskap lånar pengar. Räntekostnaderna får dras av i Sverige och tas sedan upp av företag i länder som är lågbeskattade eller saknar inkomstskatt för räntor. Skatteverket lyckades inte neka avdrag med hjälp av lagen mot skatteflykt, och därför infördes 2008 ränteThe Swedish state has lost billions of kronor in tax revenue every year because of so-called interest‐stripping arrangements in which companies within the same group lend money to one another. The interest expenses are deducted in Sweden and then reported by companies located in low-tax jurisdictions or in jurisdictions that levy no income tax on interest. When the Swedish Tax Agency could not ref

5-Hydroxymethylfurfural (HMF) is a versatile bio-based platform chemical that can substitute fossil-derived intermediates in polymers, solvents, and fuels, thereby contributing to a fossil-free chemical industry. While first-generation feedstocks such as high-fructose corn syrup have been widely studied, their use raises concerns about competition with food supply. In contrast, second-generation r

I denna uppsats undersöker jag hur hållbarhetsrapportering regleras rättsligt inom EU genom det nya direktivet Corporate Sustainability Reporting Directive (CSRD), med fokus på tre centrala komponenter: ansvar, kontroll och sanktioner. Syftet är att analysera hur dessa komponenter samverkar för att skapa en effektiv och tillförlitlig rapporteringsstruktur för företag. Studien tar sin utgångspunkt This thesis examines how sustainability reporting is legally regulated within the EU through the new Corporate Sustainability Reporting Directive (CSRD), focusing on the three central components: responsibility, assurance, and sanctions. The aim is to analyse how these components interact to create an efficient and reliable reporting structure for companies. The study takes as its starting point t

This paper examines the implications of platforms as a repertoire for knowing and relating the intensities of pandemic restrictions on teaching and schoolwork. Building on platformisation in education, what work platforms do in unpredictable everyday pedagogical encounters is investigated. Specifically, the paper explores a methodological potential with platforms’ capabilities to pull some things This paper examines the implications of platforms as a repertoire for knowing and relating the intensities of pandemic restrictions on teaching and schoolwork. Building on platformisation in education, what work platforms do in unpredictable everyday pedagogical encounters is investigated. Specifically, the paper explores a methodological potential with platforms’ capabilities to pull some things

Economic crimes are – often – abstract crimes. Even for a somewhat well-trained accounting expert, these crimes are ambiguous, hard to detect and difficult to interpret. The abstract character of economic crimes is a problem in need of a solution. The abstractness needs to be reduced in order to make the court case judicially manageable, i.e. possible to work with during the process of trial and l

Mass school closures and restricted mobility during the Covid-19 pandemic have intensified matters of technology, teaching, and participation in schools. In response to this situation, this paper examines how attendance practices work during school closure and screen-saturated pandemic isolation at a Swedish upper secondary school. The aim is to empirically and theoretically explore school closureMass school closures and restricted mobility during the Covid-19 pandemic have intensified matters of technology, teaching, and participation in schools. In response to this situation, this paper examines how attendance practices work during school closure and screen-saturated pandemic isolation at a Swedish upper secondary school. The aim is to empirically and theoretically explore school closure

This special issue is devoted to empirical studies on inequalities in living standard for different social groups in the past measured as their sensitivity to economic hardship, such as high food prices. The studies are similar in that they all make use of longitudinal microdata constructed from population registers and related sources that record the demographic behavior of individuals and situat

Background: Geant4, a Monte Carlo Simulation Toolkit extensively used in bio-medical physics, is in continuous evolution to include newest research findings to improve its accuracy and to respond to the evolving needs of a very diverse user community. In 2014, the G4-Med benchmarking system was born from the effort of the Geant4 Medical Simulation Benchmarking Group, to benchmark and monitor the e

This article explores lesson enactments as co-constitutive of human-technology relationality in everyday schooling, rather than neutral backdrops for educational activities. In doing so, the article introduces maintenance as its key concept, drawing on insights from maintenance studies and actor-network theory (ANT). Being both theoretically and empirically informed, maintenance means reconsiderinThis article explores lesson enactments as co-constitutive of human-technology relationality in everyday schooling, rather than neutral backdrops for educational activities. In doing so, the article introduces maintenance as its key concept, drawing on insights from maintenance studies and actor-network theory (ANT). Being both theoretically and empirically informed, maintenance means reconsiderin

My project began with conversations about accessible design. In one discussion, someone mentioned that her mother couldn’t use public seating because it was too low. This made me question why such essential furniture is often inaccessible to those who need it most. Motivated by this, I set out to design a seating solution focusing on universal design principles. I contacted my former Universal Des

This project explores how design can humanize the act of sound recording by shifting focus away from performance- and technology oriented design solutions. Through user research and an in-depth analysis of the current market, human-centered design principles were identified, highlighting the importance of intuitive controls and direct feedback in handheld audio devices. The findings highlight a gr

Antennas are fundamental components in the evolution of wireless communication systems, including current 5G networks and emerging 6G technologies. This thesis presents the design, simulation, and experimental validation of two antennas specifically developed for integration into repeater-assisted MIMO (Multiple Input Multiple Output) systems. These systems aim to enhance spatial multiplexing and

Hur påverkas förtroendet för Försäkringskassan och socialförsäkringarna av massmediernas rapportering? Forskarna Christina Halling och Björn Johnson vid Malmö Högskola har studerat mediebilden av Försäkringskassan under perioden 2003–2012.Studien visar att medierapporteringen om Försäkringskassan är omfattande och att den ökar i samband med viktiga förändringar på socialförsäkringsområdet. Rapport