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Klimatkompensation, är det en avdragsgill kostnad? För några år sedan skickade Saltå Kvarn AB in sin deklaration till Skatteverket. Saltå begärde avdrag för klimatkompenserande utgifter, Saltå ansåg det vara en avdragsgill kostnad för att förvärva eller bibehålla intäkter i enlighet med 16kal 1§ Inkomstskattelagen, utfallet blev minst sagt negativt. Fyra år senare försökte Arla Foods AB sig på saClimate compensation, a deductible expense? A few years ago, Saltå Kvarn AB sent in its declaration to the Swedish Tax Agency. Saltå re-quested a deduction for climate-compensating expenses, Saltå considered it to be a deducti-ble expense for acquiring or maintaining income in accordance with the chapter 16th para-graph 1, Income Tax Act, the outcome was negative to say the least. Four years late

Syftet med förevarande uppsats har varit att undersöka om 2019 års riktade ränteavdragsbegränsningsregler kan anses strida mot den EU-rättsliga etableringsfriheten genom att applicera de resonemang som EU-domstolen utvecklar i sitt förhandsavgörande till Lexel-målet. Vidare har syftet även varit att genom ett perspektiv de lege ferenda undersöka hur en riktad ränteavdragsregel kan utformas för attThe purpose of this thesis has been to investigate whether the 2019 interest deduction restriction rules can be considered incompatible with the freedom of establishment by applying the reasoning of the European Court of Justice developed in its preliminary ruling to the Lexel case. Furthermore, the purpose has also been to examine how an interest deduction restriction rule can be designed to be c

Att störa allmän ordning, en av brottsförutsättningarna för ohörsamhet mot ordningsmakten i 16 kap. 3 § brottsbalken, är erkänt oklart. Rättsfallet NJA 1989 s. 308, vilket har prejudikatstatus vad gäller tolkningen av störande av allmän ordning, innebar en extensiv tolkning av ordningsbegreppet och har fått kritik från statsrättsligt håll för bristande avvägning gentemot mötes- och demonstrationsfDisturbing public order, one of the conditions of criminal liability for refusing to obey an official command under Chapter 16, Section 3, of the Swedish Criminal Code, is admittedly obscure. The case NJA 1989, p. 308, which established a precedent regarding the interpretation of disturbing public order, entailed an extensive understanding of the concept of order. The judgement has been criticised

The purpose of this study was to explore how Swedish mass media depicts people with psychopathy through the use of the following questions: How are people with psychopathy depicted in the media outlet Aftonbladet? What perception of people with psychopathy does this imply? This was done using an inductive approach accompanied by qualitative content analysis. Purposive criterion sampling and induct

I den här uppsatsen studeras samspelet mellan dikt och samhälle i Norrlandslitteratur, specifikt i romanen Jag for ner till bror och dess paratexter. Metoden är en kvalitativ innehållsanalys där textanalysen av romanen har delats upp i kategorier av specifik relevans för Norrlandsskildringar och speglar det teoretiska underlaget. Inriktningen för uppsatsen, det litteratursociologiska perspektivet,

Uppsatsens syfte är att fördjupa förståelsen för den svenska lagstiftarens avvägning mellan personlig integritet och de brottsbekämpande myndigheternas behov av datalagring hos telekommunikationsbolag. Den nationella rätten styrs av EU-rätt på det här området och därför ingår i syftet att redogöra för det nationella och EU-rättsliga regelverket rörande dels datalagring av brottsbekämpande skäl, deThis thesis aims at providing an in-depth study of the balancing act made by the Swedish legislator between the rights to privacy and data protection on the one hand, and the retention of data generated in connection with the provision of publicly available electronic communications networks on the other hand. The latter aspect is something that is made in order to ensure that the data are availab

This thesis evaluates the risk parity and tail-risk parity approach against conventional weight budgeting approach. The risk parity and tail-risk parity approach, in contrast to weight budgeting approach, is about distributing the risk between the asset classes in the portfolio. The risk, is traditionally measured in terms of volatility together with the assumption that returns follows a Gaussian

As a case study, this bachelor’s essay examines the nationalist party National Rally’s new eco-nationalist politics. Based on the established correlation between conservative and nationalist men and climate denial, and the theories explaining this by connecting climate conscious politics with a sense of loss of patriarchal power, this essay examines if National Rally’s climate conscious politics,

Abstract This study examines if extramural English (EE) has a positive effect on L2 vocabulary acquisition of young Swedish L2 learners (N = 24) of English (age 8-10). It examines the correlation between the amount of time spent on EE and scores on the Picture Vocabulary Size Test (PVST), which measures receptive vocabulary knowledge. Since earlier research on older Swedish L2 learners of English

As climate change impacts unfold across the globe, growing attention is paid towards producing climate information that supports evidence-based adaptation efforts. The use of such scientific knowledge remains limited in practice. Researchers and practitioners have started to co-produce climate services to ensure that information is contextual, timely and relevant to support climate change adaptati

In the unlikely critical event of an Airbus A320 aeroplane suffering an all engines failure at cruising altitude, would the pilots be able to follow procedures and land safely on a reachable runway? Nine out of twelve simulations done during this research resulted in a crash when the pilots used only the Airbus procedures. Can the pilots make a safe landing on a runway after being taught and havin

This bachelor’s thesis aim is to evaluate the discussion of recycle and upcycle as two approaches to interpret sustainability in the clothing industry of a Swedish contemporary context. The companies Rave Review and Swedish Stockings will exemplify companies working with and, above all, communicating their work with upcycle and recycle. We will analyze how choosing to work with the approaches can

Polar nights, extreme cold, and snow are part of the identity of Arctic cities; these elements together set a particular demand for urban designers to find solutions to make the city more livable and attractive during the long dark days in the winter and still thrive on being enjoyable during the long bright days in the short summers. However, Arctic cities are threatened continuously by shrinking

Sedan korslimmat trä (KL-trä) utvecklades i centrala Europa för cirka 30 år sedan har dess användande inom byggnadssektorn ökat kraftigt. Dess många fördelar, som till exempel den snabba tillverkningen och monteringen, hållbarheten ur ett miljöperspektiv, samt goda bärförmåga i både längs- och tvärriktningen, är anledningar till detta. För att förbättra möjligheterna till effektivt materialutnyttjThis project concerns an analysis of a hitherto untested method for determining the modulus of elasticity (MoE) and shear modulus parallel to grain, as well as the rolling shear modulus of cross laminated timber (CLT) through 3-point bending tests. A review of analytical models and methods is included, followed by an evaluation of the effect of the annual ring orientation and shear stress distribu

The values we see in society are reflected in the built environment we produce. Although an open and democratic society is something that we want, it is not obvious that this openness should be transferred directly to our built environments. What social life takes place when courtyards become part of the public sphere instead of the private one? Well-designed courtyards functions as a complement

När jag började fundera över hur jag skulle ta mig an min sista tid på arkitektskolan visste jag tidigt att jag ville arbeta med landsbygden. Dels för att större delen av projekten i min utbildning varit förlagda till urbana miljöer och jag såg det därför som en möjlighet att arbeta med en annan typ av plats och frågeställningar. Det kommer sig också från att jag funderat över min hembygd på landeWhen I began to consider my thesis I knew from an early stage that I wanted to work with a rural area. During most of my university studies the design projects had been located to urban environments. I saw my thesis as an opportunity to study another environment and different questions. My interest for rural areas also derives from my childhood on the countryside in northern Västergötland. I was b

Malaria är den sjukdom som leder till näst mest dödsfall i världen. Varje år resulterar den i 1.0 till 2.5 miljoner dödsfall och 500 miljoner insjuknanden. Malaria orsakas av parasiten Plasmodium som sprids till människors blodomlopp via myggbett. Där genomgår den olika reproduktionssteg och ligger gömd för människans immunförsvar i de röda blodcellerna där den bryter ner hemoglobin för att få närIntroduction: To synthesize a half-sandwich rhodium complex that could be a possible drug targeting malaria. Background: Resistance to the most successful drug chloroquine is widespread and new possible agents are required to ensure future disease treatment. To introduce organometallic half-sandwich complexes opens up possibilities to modify the drug and to overcome resistance. Aim: Can a half-san

Course BUSN79 Degree Project Authors Rebecca Petersson & Ivar Stiernspetz Advisor Anna Glenngård Examiner Anders Anell Five key words Management control, Simons’ Levers of Control, Ambidexterity, Explorative innovation, Exploitative innovation. Purpose: The study aspires to explore if and how exploitative and explorative units within the same firm require different adaptation of Management