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The Öresund – the strait between eastern Denmark and southwestern Sweden – is an ancient focal point for trade, conflict, and cooperation in Northern Europe. The control of the strait has been of utmost strategic importance in Northern Europe over the centuries, involving several wars between Denmark and Sweden. During the 19th and 20th centuries, a decidedly more peaceful relationship developed b
Background: The continuum of care (CoC) for maternal health, which includes ≥4 antenatal care (ANC) visits, delivery assisted by skilled birth attendants, and a postnatal care (PNC) visit within 48 hours of delivery, is a crucial health care package associated with survival and improved health outcomes for children and mothers. In addition, the CoC serves as a platform for delivering messages and
Onboarding is a critical and strategically important process that significantly affects an organization's ability to attract, retain and engage new top talents in today’s competitive and rapidly evolving labor market. Despite a vast amount of research emphasizing the importance and benefits from having a structured onboarding process, many organizations continue to rely on outdated strategies
The ongoing pursuit of advanced multicomponent magnetic nanomaterials with tailored functionalities for applications in data storage, spintronics, and biomedicine necessitates novel synthesis approaches beyond conventional template-based methods. In response, this thesis investigates the generation, self-assembly, and characterisation of largely little-known Fe0.10Ni0.40Co0.25Pt0.25 medium-entropy
The lifetimes of low-lying excited states below the 8+ seniority isomer were directly measured using fast timing detectors in the neutron-deficient isotopes 98,100Cd. This experiment was conducted with the DEcay SPECtroscopy (DESPEC) setup at GSI, where the ions of interest were produced via a fragmentation reaction and identified using the FRagment Separator (FRS) before being implanted in the AI
In recent years, international scientific collaboration has become increasingly entangled with geopolitical tensions, especially between China and Western countries. While institutional and policy-level analyses have offered important insights, relatively little is known about how these global dynamics are experienced and navigated by individual researchers within China. Drawing on the analytical
Denna uppsats behandlar de rättsliga frågor som uppstår när konserter och idrottsevenemang spelas in, laddas upp eller livestreamas. Bakgrunden är att sådana videor ofta laddas upp på internet, vilket aktualiserar både upphovsrättsliga och avtalsrättsliga frågor. Syftet med uppsatsen är att analysera rättsläget kring inspelning och tillgängliggörande av konserter och idrottsevenemang. Metoden soThis thesis addresses the legal issues that arise when concerts and sporting events are recorded, uploaded or livestreamed. The background is that such videos are often uploaded to the internet, which raises both copyright and contract law questions. The purpose of the thesis is to analyse the legal situation regarding the recording and making available of concerts and sporting events. The method
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
