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Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter räNew obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. A refund of the withheld amount can be granted, but only once a final tax assessment has been completed after the en

The decision by the European Union to enforce the Temporary Protection Directive to respond to the inflow of Ukrainian displaced people in member states has resulted in a peculiar governance system that sets Ukrainian displaced people as an exceptional category of vulnerable migrants. Their stay is temporary, but as it is impossible to predict a date for Ukraine to be deemed a safe country again,

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

The purpose of this study is to investigate the relationship between the brand image of an incumbent manufacturer and the purchase intention for a brand extension characterized by a disruptive innovation, and to assess the effects of a sub-brand strategy. This study involves inferential survey research with a conclusive and descriptive nature. Data has been collected through a cross-sectional desi

There is a longstanding debate between environmentalists and economists regarding the possibility to combine economic growth and sustainability. So far, the neoliberal economists’ argumentation for a capitalist economic system with everlasting economic growth has been the dominating paradigm. In Sweden, one group of environmentalists able to influence policymaking without being actual decision-mak

Using music as a tool for teaching a foreign language has been shown to positively affect the language learning process (Balčytytė-Kurtinienė, 2018; Cañete García et al., 2022; Heidari- Shahreza & Moinzadeh, 2012), and this essay suggests that authentic English songs can be used in the teaching of EFL in lower-secondary school in Sweden to efficiently meet many aspects of the syllabus. Therefo

The northern pike Esox Lucius is a highly sought-after resource targeted by recreational anglers but now declining. In the Baltic Sea the species consist of two sympatric populations residing in the shallow coves. However, with difficulties to assess the relatively stationary species, this project aimed to bring to light important factors of pike habitats using a new method of electrical fishing b

2024 marks the second anniversary of the Russian full-scale invasion of Ukraine. The war has resulted in large numbers of Ukrainian refugees entering EU member states, including Germany. As far-right parties are on the rise across Europe, the topic of immigration is high on the political agenda again. Mainstream right and far right parties are competing for the discursive upper hand on the top

This thesis aims to analyze female sexual and bodily rights in Lebanon from a queer perspective, focusing on issues such as space and visibility and the strategically neglecting of historical existence of female narratives, referred to as conceptual anorexia. The thesis was preceded by a field work conducted in Beirut where observations of the field and interviews with LGBTQ- and/or feminist activ

The Water hyacinth is one of the worst aquatic weeds in the world and it is today present on all continents except Antarctica. It causes big problems for both people and the aquatic ecosystems in many countries. A lot of research has been completed to find methods to eradicate the weed and a lot of money has been spent on management to keep waters clean. In this literature study on management meth

The main goal of this thesis is to determine to what degree can there be observed indications for an overvaluation of Internet companies, which in turn may lead to the next asset price bubble in the Internet industry. By conducting an ex-ante analysis, the current study sets out to add additional knowledge in regards to whether and how well the emergence of a bubble can be determined in advance. T

Uppsatsen behandlar Oscar Wildes The Picture of Dorian Gray ur ett queerfeministiskt perspektiv, med utgångspunkt i Eve Kosofsky Sedgwicks teorier om framför allt erotiska trianglar och homosociala relationer män emellan. Uppsatsen behandlar även hur "maskulinitet" och "femininitet" representeras i romanen och hur dessa representationer påverkar de tre huvudkaraktärernas hierar

Recurring natural and man-made disasters are resulting in an increasing number of displaced people who need to be provided with urgent accommodation. Due to insufficient legal regulations and effective construction methods, refugees are often located in conditions defined as ‘temporary’, offering low quality of living conditions, degrading social environment and destructive impact on the city land

Food and the feminine self have always had a profoundly complex relationship. It has been the site of gender oppression, corporeal discipline and more recently, self-pleasure and creativity for women. It is clear that material world foodwork has provided women with a resource to navigate gender ideals, whether from a more traditional or contemporary perspective; this idea extends to foodwork in th

With an increase in temperature (T) and a change in precipitation (P) patterns due to climate change, global conditions for tree growth are changing and shifting. While some areas experience an increase in P, favoring tree growth, many regions are also predicted to show a decrease in P, leading to trends of desertification. This study examines the projected climate change in Nigeria, located in Su

This master’s thesis is written for Tetra Pak with the aim to investigate if pitting corrosion inhibition can be detected for Stainless Steel 316L in contact with dairy products in an experimental setup. The aim was also to continue developing a corrosion test method to facilitate for material selection of food pro- cessing equipment in order to reduce the extent of detrimental pitting corrosion.

This thesis is about European integration, reflected in the problem representations made by the European Union concerning asylum from the Dublin III Regulation (2013) and the Asylum and Migration Management Regulation (2020). To uncover the problem representation, Carol Bacchi's ‘What is the Problem represented to be’ has been adopted as the primary method, followed by a descriptive/comparativ