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Detta arbete behandlar beskattningstidpunkten för derivatinstrument som säkrar skulder i utländsk valuta, enligt svensk rätt. Detta är intressant eftersom svenska företag i en globaliserad ekonomi exponeras mot valutarisker. Det råder dock osäkerheter om när säkringsderivatet ska beskattas. Uppsatsen analyserar därför hur den rättsliga regleringen i IL påverkar beskattningstidpunkten av värdeföränThis thesis examines the timing of taxation of derivatives hedging foreign-currency liabilities under Swedish law. The issue is interesting given the currency risk exposure of Swedish enterprises in a globalized economy, yet uncertainty persists as to when hedging derivatives are recognized as taxable income. The study analyses how the Swedish income tax law governs the recognition of value change

Uppsatsen behandlar det rättsliga läget i Sverige för användningen av AI-system vars syfte är att utföra ansiktsigenkänning. Polismyndighetens användning av tekniken står i centrum för analysen. Användningen möjliggörs av AI-förordningen som reglerar när aktörer får eller inte får använda olika typer av AI-system. I förordningen regleras bland annat situationer då en behörig myndighet som exempelvThis thesis examines the legal framework concerning AI systems for facial recognition. The main focus is on the Swedish Police Authority’s use of the technology. The AI Act is the main legal text governing AI systems and it regulates when different types of AI systems may be used. The AI Act includes regulation surrounding the use of AI systems for facial recognition by, for example, the Swedish P

Killer acquisitions refer to a strategic subset of mergers and acquisitions (M&A) in which dominant firms acquire innovative start-ups to eliminate potential future competition. These transactions have become increasingly prevalent in the pharmaceutical and medical technology sectors, where start-ups often possess valuable innovation assets despite generating little or no current turnover. Con

Studien syftar till att rättsdogmatiskt undersöka hur kryptovalutor ska beskattas enligt svensk inkomstskattelag. Uppsatsen analyserar även hur denna nya typ av valuta bör klassificeras enligt gällande rätt samt vilket inkomstslag som är mest tillämpbar vid beskattning. Studien grundas på lagstiftning, förarbeten, praxis från Högsta förvaltningsdomstolen, uttalanden från Skatteverket och doktrin. This study aims to conduct a legal dogmatic analysis of how cryptocurrencies should be taxed under the Swedish income Tax Act. The thesis examines how this new type of currency should be classified under current law and which income category is most applicable for taxation. The study is based on legislation, preparatory works, case law from the Swedish Supreme Administrative Court (Högsta förvaltn

Denna uppsats undersöker hur Tysklands och Nederländernas modeller för legalisering och reglering av cannabis förhåller sig till Europeiska unionens regler om den fria rörligheten för varor, särskilt artiklarna 34–36 FEUF. Syftet är att analysera huruvida dessa nationella regelverk är förenliga med unionsrätten samt att identifiera eventuella juridiska risker och möjligheter. Uppsatsen använder räThis thesis examines the compatibility of Germany’s and the Netherlands’ national cannabis legalization models with the EU rules on the free movement of goods, particularly Articles 34–36 of the TFEU. The purpose is to assess the extent to which these national regulations align with EU law and to identify potential legal risks and opportunities. A combination of legal dogmatic and EU-legal methodo

The Foreign Subsidies Regulation (FSR) came into effect in July 2023, with the aim of addressing foreign subsidies which potentially lead to distortions in the internal market of the European Union (EU). Since the Commission published its proposal for the Regulation, the FSR has come under consistent scrutiny from both scholars and stakeholders. In particular, scholars have noted the lack of clari

Denna uppsats tar upp revisorns ansvar enligt penningtvättslagen och hur detta påverkar revisorns yrkesutövning i ljuset av hans eller hennes övergripande skyldigheter enligt revisorslagen att följa god revisorssed (se 19 § revisorslagen). Syftet med arbetet är att undersöka och klargöra vilka skyldigheter en revisor har att delta i bekämpningen av penningtvätt. Uppsatsen tillämpar rättsdogmatisk This thesis addresses the auditor’s responsibilities under the Anti-Money Laundering Act and how these responsibilities affect the auditor’s professional practice in light of his or her overarching obligations under the Auditors Act to adhere to generally accepted auditing standards (see art. 19 of the Auditors Act). The purpose of this paper is to examine and clarify the obligations an auditor ha

In an increasingly globalized and digitized economy, goodwill—the intangible value linked to a company’s reputation, customer trust, and market position—is a central asset for businesses. However, this value is at risk of being rapidly threatened by unfair use and free-riding on reputation, especially through the growing trade of counterfeit goods online. This thesis examines the legal possibiliti

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