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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

Skånska Travsällskapet (STS) har styckat av fastigheten som nuvarande Jägersro trav- och galoppområde är belägen på och kan genom försäljningen finansiera uppbyggnaden av ett nytt Jägersro Hästcenter (JH). STS:s målsättning är att JH ska bli en framtidsorienterad anläggning som tar miljö- och klimatutmaningarna på allvar och bidrar med samhällsnytta för en hållbar utveckling av Malmö stad. Som priSkånska Travsällskapet (STS, ``The Scanian Trotting Association``) has subdivided its property on which the current Jägersro trotting and galloping arena is located. They have thereby enabled the financial means to invest in a new horse racing arena. The project aims to reduce its negative impacts on the environment and climate by selecting and integrating technologies that contributes positively

When the “emotional brain” takes over – A qualitative study about risk factors behind the development of sexual behaviour disorder according to therapists and treatment assistants. [Translated title] The aim of this study was to analyze different aspects which might have significance for the development of sexual behaviour disorders. Exposure of pornography was of particular interest. The method

The aim of this study was to examine how prison officers experience the work with transgender inmates in a government agency based on gender binarity. Qualitative interviews with seven prison officers were conducted to answer the aim and questions of the study. A targeted selection was used to find interviewees. The theories used to analyze the empirical data was Queer theory with Michel Foucault’

The primary aim of this study was to examine how employees at HVB-homes define and use relationship-based praxis in their daily work with youths, and how organizational context and individual ability enable or impede such work. Applying a qualitative method, where individual and nuanced experiences of the topic is a primary focus, a goal oriented snowball sampling was made in order to get in conta

Denna studie riktar sig mot anställda som arbetar i gruppboende som innefattas av Lagen om stöd och service till vissa funktionsnedsatta (LSS). I flera sektorer inom den offentliga sektorn sker det en ökad detaljstyrning och den anställde får ett alltmer omfattande administrativt ansvar. Syftet med studien är därför att öka förståelsen för vilken betydelse styrdokument och riktlinjer har för den a

Mat är något som alla människor har gemensamt. Det spelar ingen roll om en ser på mat som ett sätt att ge kroppen mer energi eller som ett konstverk att uppleva; det är den del av alla människors liv. I min uppsats ämnar jag att utforska mat i dystopisk ungdomslitteratur med Hungerspelen (2008) av Suzanne Collins som exempel. Mitt förhållningssätt till materialet kommer att vara en djupdykning i H

Plant-based ice cream and whipping cream are increasingly popular as sustainable alternatives to traditional dairy products. Their low fat content makes them much healthier than high-fat dairy products. However, achieving desirable texture and stability in plant-based desserts remains a challenge. This study investigated how different processing conditions (homogenization pressure, upstream/downst

Dryland ecosystems are important yet understudied sinks of carbon dioxide (CO₂) and methane (CH₄), and sources of nitrous oxide (N₂O). Hence, monitoring greenhouse gas (GHG) fluxes and their responses to climate change in these systems is increasingly important. This thesis investigates the potential of hyperspectral reflectance data (between 390 and 1750nm) to predict greenhouse gas fluxes during

Sammanfattning Asfalt är ett av de mest använda byggmaterialen för vägar och påverkas kontinuerligt av klimatrelaterade faktorer som luft, vatten och temperaturväxlingar. Dessa miljöpåverkningar kan leda till nedbrytning av materialets mekaniska egenskaper och därmed försämrad livslängd och funktion. Syftet med detta examensarbete är att undersöka hur asfalt påverkas av tre miljöfaktorer: luft (

This study aims to examine and compare attitudes towards drug-related problems, professional work with individuals experiencing such problems, and harm reduction interventions among professionals in social services and adult psychiatry in Malmö. The study is based on a quantitative cross-sectional design, with 150 respondents completing a digital survey that included three established instruments:

Despite the claim that human rights are universal, the implementation of the UN Declaration has proven to vary in practice, especially in post-colonial societies. Many post-colonial states are still characterized by residual structural barriers that have made it difficult to implement human rights in practice. The following study examines how post-colonial legacies and cultural values ​​have influ

Background: Access to safe and timely blood transfusion is a cornerstone of modern healthcare but depends on a stable supply of voluntary donations and rigorous hemovigilance systems. O-negative red blood cells are universally compatible and essential for emergency transfusions; however, their scarcity, particularly in low-resource regions, poses significant challenges. To address this challenge,

Computational models play an increasingly vital role in scientific research by enabling the numerical simulation of complex processes. Such models are also fundamental in geosciences. For instance, they offer critical insights into the impacts of global change on the Earth system today and in the future. Beyond their value as research tools, models are also software products and should therefore a

BACKGROUND: – The clinical use of risk scores to guide treatment decisions and improve clinical outcomes has rarely been prospectively evaluated. This study aimed to evaluate whether a biomarker-based ABC-AF risk score–guided multidimensional treatment strategy improves long-term outcomes in patients with AF. METHODS: – The multicenter, registry-based, randomized, controlled, open-label study enro

BackgroundUmbilical cord arterial pH (UApH) is the most objective measurement of the metabolic condition of the infant at birth. However, studies have identified changes in UApH with advancing gestational age, as there is limited data examining UApH changes with different modes of birth. The objective was to establish reference values for UApH according to mode of birth and to investigate the infl

A search for heavy resonances decaying into a pair of Z bosons leading to ℓ+ℓ-ℓ+ℓ- and ℓ+ℓ- final states, where ℓ stands for either an electron or a muon, is presented. The search uses proton–proton collision data at a centre-of-mass energy of 13 TeV corresponding to an integrated luminosity of 36.1 fb - 1 collected with the ATLAS detector during 2015 and 2016 at the Large Hadron Collider. Differe

Mine waste rock piles (WRPs) can contain sulfidic minerals whose interaction with oxygen and water can generate acid mine drainage (AMD). Thus, WRPs can be a long-term source of environmental pollution. Since the generation of AMD and its release into the environment is dependent on the net volume and bulk composition of waste rock, effective characterization of WRPs is necessary for successful re