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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

Swedish environmental, health, and food inspection is heavily decentralised to a municipal level. These municipalities share the same laws and have little authority to write their own policies regarding these subjects. This should logically lead to the de facto policies looking similar from municipality to municipality. However, there could exist other forces that affect the policies from a non-le

Image classification systems have been widely applied in smartphones, industrial inspection, and automated devices. However, in real-world scenarios, existing classifiers often produce inconsistent or incorrect predictions due to factors such as image degradation, inter-class similarity, and model instability, thereby reducing the overall performance of the system. To address these issues and enha

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

This thesis examines how Palestinian grassroots resistance in Masafer Yatta, the occupied West Bank, is affected by Israeli military occupation and how this reshapes the emotional geographies of the region. Focusing on space and territory, it analyses how Israeli state and settler strategies of displacement, surveillance and fragmentation are met by Palestinian community practices of Sumud (steadf

Feedback är den mest effektiva strategi en lärare kan använda sig av i undervisningen. Särskilt inom matematiken där elevers prestationer har sjunkit i åratal. I skolan ska elever dock utveckla inte bara ämneskunskaper utan även de sociala regler, normer och som personer. Genom fallstudie granskas hur tre lärare använder sig av feedback och elevernas upplevelser. Detta resulterar i huvudsakligen ä

Donated food is often fully edible, but improper handling can pose risks to food safety. The aim of this study is to investigate volunteers' knowledge of food safety within organizations that handle donated food and to identify areas for improvement without increasing the administrative burden. A qualitative method was used to gain a deeper understanding of volunteers' experiences and perc

This study investigated the relationship between cognitive load, emotional arousal, and gaze aversion using a within subject eye tracking design. 22 participants completed a dual-task paradigm involving a modified Sternberg memory task of varying difficulty while viewing different levels of arousing images from the IAPS database. Gaze aversion, the behavior of looking away from a stimulus, was ope

This study investigated the sustainable extraction of protein from field cress (Lepidium Cam-pestre) press cake, an underutilized by-product of oil extraction from a novel oilseed crop, which is currently being domesticated in Sweden. Field cress is recognized for its resilience in Nordic climates and its potential as a source of sustainable aviation fuel (SAF), yet the protein and fibre-rich cake

Svensk rätt erbjuder ett starkt skydd för både barn och arbetstagare. När en förvärvsarbetande förälder placeras på ett HVB-hem tillsammans med sitt barn uppstår dock en rättslig spänning. För dessa situationer finns ingen särskild reglering som tydliggör förälderns rätt till ledighet eller ekonomisk ersättning, trots att frånvaron bygger på ett myndighetsbeslut med barnets bästa som utgångspunkt.Swedish law provides robust protection for both children and employees. However, legal uncertainty arises when a parent is placed in a residential care home (HVB) together with their child. In such cases, there is currently no specific regulation clarifying the parent’s right to take leave from work or receive financial compensation, even though the absence is based on an official decision grounde

Ovarian cancer is the deadliest gynaecologic malignancy, with most patients diagnosed at an advanced stage and facing poor long-term survival. Resistance to cisplatin-based chemotherapy is a major clinical obstacle, yet its proteomic drivers remain poorly defined. In this study, I applied data-independent acquisition mass spectrometry with DIA-NN data processing to analyse one parental and two cis

Title: COVID-19 and Capital Structure: A Study of Swedish firms. Seminar date: 2025-06-03. Course: FEKH89, Degree Project in Corporate Finance, Business Administration, 15 credits. Authors: Pepijn van Lierop, Gustaf Wemlerth, Felix Eriksson. Advisor: Maria Gårdängen. Key Words: Capital Structure, Leverage, COVID-19, Determinants, Sweden. Research Question: Did the COVID-19 pandemic change the effe

I det här arbetet har jag studerat och provat olika metoder som kan användas vid memorering av musik. Syftet var att hitta de metoder som passade min övning bäst och gav mig mer frihet vid mina framträdanden. Jag valde att fokusera på solostycket With för viola av Reine Jönsson som jag ska spela på min examenskonsert. Jag har bland annat utforskat mental övning, memoreringsprocessen, avslappning vIn this work, I have studied and tried different methods that can be used when memorizing music. The aim was to find the methods that suited my practice best and gave me more freedom in my performances. I chose to focus on the solo piece With for viola by Reine Jönsson that I will play at my graduation concert. I’ve read about mental practice, the memorization process, relaxation during memorizati

The majority of adolescents placed in compulsory care in Sweden have a neurodevelopmental disorder. The purpose of this study was to investigate how staff at Statens institutionsstyrelse special residential homes work and adapt compulsory care based on adolescents diagnosed with neurodevelopmental disorders, as well as what knowledge and skills the staff possess about these. Semi-structured interv

This thesis investigates the current state and future potential of Kenya’s bags and sacks packaging industry, with a focus on transitioning toward more sustainable practices. Despite policy efforts like the 2017 single-use plastic bag ban, the industry faces structural and economic barriers to adopting sustainable alternatives. The aim of this study is to assess macro- and micro-level factors shap

The purpose of this study was to understand how field workers in social services work on drug prevention efforts with young people and how they cooperated with other actors in this work. The study was based on semi-structured interviews with five field workers from different parts of Sweden, all of whom work with youth. The theoretical approaches used to analyze the material were learning theory a

Användningen av generativ artificiell intelligens (AI) har ökat markant bland universitetsstudenter, men dess påverkan på studenternas självständighet och lärande är ännu inte fullt förstådd. Denna uppsats undersöker hur informatikstudenter använder generativ AI i sina studier, vilka fördelar och risker de upplever, samt hur transparenta de är i sin användning gentemot sitt lärosäte. Studien bygge

The term public archaeology is one that is not widely used in Sweden, often being sidelined in favour of the more popularised word “förmedling” or “mediation”. However, public archaeology can serve as an alternative to accommodate for new perspectives and models for communication with the public. With an increasing emphasis on inclusivity and diversity in the cultural field, attention towards how

This thesis explores and evaluates the potential of using mathematical models to support production planning in sawmills. The study was conducted in collaboration with Södra Skogsägarna ekonomisk förening, using one of their sawmills as a case for model development and evaluation. The goal of the thesis is to apply existing quantitative tools and theory from academic literature to develop a p

This thesis examines the contemporaneous effect of a fuel price increase on the fishing effort in the EU’s fleet, comparing the small-scale fleet segment and the large-scale fleet segment. Using quarterly country-level panel data on fishing effort and fuel prices from 2021 to 2023, coefficients for the fuel price elasticity of effort are estimated through two fixed effects regressions using OLS. T