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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

Inom svensk rätt utgör tvångsvård ett komplement till frivilliga insatser. Med stöd av lagen (1990:52) med särskilda bestämmelser om vård av unga (LVU) kan staten, i syfte att skydda barn och unga i utsatta livssituationer, ingripa när samtycke inte kan erhållas. Ett sådant omhändertagande kan enligt 3 § LVU motiveras av att den unge uppvisar ett socialt nedbrytande beteende som innebär en påtagliWithin Swedish law, compulsory care serves as a complement to voluntary measures. Pursuant to the Care of Young Persons (Special Provisions) Act (1990:52) (LVU), the state may intervene where consent cannot be obtained to protect children and young persons in vulnerable circumstances. According to Section 3 of the LVU, such care may be justified, inter alia, by the young person exhibiting ’sociall

To survive, animals have tuned their behaviors to the socio-environmental conditions offered by their habitats and communities. This also applies to communicative behaviors, which can be simultaneously constrained by a number of external factors. Hence, an animal’s surroundings narrow the optimal parameters for effective communication to well within the limits of what it is capable of producing. I

The significance of the great ape heritage to the evolution of human rhythmic competence — as manifested in speech, music and dance — has been greatly underestimated in both past and contemporary research. In this chapter we deconstruct received misconceptions about the rhythmic competence of the apes and defend the position that, contrary to the received view, the great apes likely constitute the

Humans and animals communicate with rhythmic behaviours that vary greatly in terms of temporal parameters and patterns. In this chapter we discuss the neuromuscular architecture underlying rhythmic behaviours and address factors that constrain their rhythmic properties. In Part I of the chapter we provide background regarding the building blocks of rhythmic communication from the muscles to the br

This study investigates the effects of high-frequency temporal light modulation (TLM) on neural activity using functional magnetic resonance imaging (fMRI) in healthy individuals (age 18–50 years). We examined stimulation frequencies both below (50 Hz) and above (≥100 Hz) the perceptible threshold for visual flicker. Our findings revealed that 50 Hz TLM, which is perceived as flickering, leads to

This article critically examines Viking Age mortuary reconstructions, a genre of archaeological imagery increasingly influential in scholarly and popular contexts. Focusing on Scandinavian examples produced since 2000, the study interrogates the emotive, affective, and ethical dimensions of these visualisations. Employing a visual social semiotic framework, it analyses vantage points, colour sche

A fundamental aspect of describing vocal activity is to quantify its overall level. For instance, everyone agrees that animals become more vocal when they are excited or stressed, but what does it mean to be ‘more vocal’? Increased duration of individual calls and their repetition rate are the most commonly reported temporal markers of arousal, but proportion of time [spent] vocalising (PTV) appea

We here present an RF-DAC-based PD featuring IQ expansion, a linearization concept using segmented non-linear RF-DACs combined with increased expansion in the IQ direction. The proposed predistorter, realized within the RF-DACs themselves, is very hardware efficient, only requiring a small amount of additional hardware compared to a conventional RF-DAC. The proposed RF-DAC-based PD, realized in a

This study evaluated the friction, wear, and airborne brake wear particle (BWP) emissions of aluminum-based metal matrix composite brake discs fabricated from recycled aluminum alloy reinforced with silicon carbide particles (Al–SiCp MMC). The study further conducted a comparative analysis of the friction, wear, and BWP emissions of Al–SiCp MMCs against those of a commercial gray cast iron (GCI) b

This study takes the perspective of civil society and aims to examine how different volunteers are framed both by others and themselves, and how terms such as ‘mixed blessing’ (used to describe volunteers as both a blessing and a curse) affect how volunteers are perceived during a crisis. Our objective is to further understand the consequences this may entail regarding how voluntary resources are

Remembrance, commemoration, and specific dates play an important role in many societies and cultures. They can be about positively connotated events with societal impacts, such as reunifications or the gaining of independence, but also disastrous or other devastating events on a national or international scale. In disaster risk areas, there are various ways such events are addressed. While for som

In this chapter we study the policy change behind the organizational restructuring of the fire and rescue services that is currently taking place in Sweden by using the multiple streams framework (MSF). We study the large forest fires in 2014 and 2018 and explain differences between the focal power of the events at the local and national levels as well as the effects the events had on subsequent p

Rural areas globally are undergoing significant social-ecological change, including emigration, demographic aging, and habitat fragmentation. These regions, often dependent on climate-sensitive livelihoods, face heightened challenges from climate change, which threatens essential infrastructures such as sanitation, transport, and communications. There is growing attention to adaptation needs in ur

The transport system is a large system of systems which currently faces challenges because of the climate-change-induced need to decrease the use of fossil fuels. The aim of mitigating climate change is realized in many parts of the transport system, concurrently and at high pace, which brings with it many challenges for the resilience of the system. By resilience, we mean the ability of a system

We present a high-performance method for real-time relighting of high-fidelity volumetric clouds. Building on Relightable Neural Assets, we introduce key adaptations that enable neural shading of volumetric cloud phenomena within a rasterization-based pipeline. In particular, we incorporate a per-pixel thickness parameter to capture view-dependent opacity and replace the generalizing single light

Innovation is widely recognized as a critical driver of socio-economic development, drawing sustained attention from both scholars and policymakers. Yet despite extensive research, a systematic and comparative understanding of how innovation studies have evolved across time and space remains limited. This study employs a bottom-up strategy using topic modeling to trace the thematic evolution of in

Reliable force estimation is essential for tool design, process stability, and adaptive control, yet direct force measurement is often impractical in production machining. This study presents a hybrid experimental-analytical framework for inverse identification of time-resolved cutting forces and process parameters during orthogonal cutting of compacted graphite iron under dry and minimum quantity

This paper examines integrating Large Language Models (LLMs) into the TRIZ contradiction matrix (TRIZ-C+LLM) to support engineering students in creative problem-solving. Experiments with three problems show that LLMs did not always improve design quality for complex tasks but reduced cognitive workload, improved understanding of contradictions, and increased perceived usefulness. Prompting experie

Recent global shocks have significantly impacted India’s Energy-Storage-Systems (ESS), revealing vulnerabilities in supply chains, investment flow, and market stability, while underscoring the urgent requirement for resilience and sustainability in this vital aspect of renewable integration. The study is grounded in Supply-Chain-Resilience-Theory and Dynamic-Capabilities-Theory and focuses on Indi