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Climate change is affecting all regions of the globe, causing a shift of temperature distributions. As species try to track their optimal thermal conditions, they are also potentially met with new photic environments. Photoperiod is the main cue for synchronizing migratory birds' circannual rhythms, affecting both their physiology and migration. Thus, their ability to incorporate and adjust to
Title: From deficit to a balanced economy - A qualitative study on underlying factors that explain why Swedish municipalities report a negative balance requirement result and how strategies can be applied for restoration Seminar date: January 16, 2025. Course: FEKH69 - Bachelor's degree thesis in Accounting, 15 University credit points. Authors: Ida Björkdahl, Emilia Ennen, Vilma Ternrud. Advi
Title: The Paradox of Gender Equality and Female Entrepreneurship; A study seeking to elucidate the perceptions and value systems that underlie entrepreneurial activity among women in Sweden Seminar date: January 10th, 2024 Course: FEKH99, Bachelor Degree Project in Entrepreneurship and Innovation Management, Business administration, Undergraduate level, 15 University Credit Points Authors: Stella
Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantaThe main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxat
Skatteflykt har under en lång period varit ett omdiskuterat ämne i den allmänna debatten. I syfte att förhindra det oönskade skatteförfarandet infördes 1981 en generell lag mot skatteflykt, som senare upphävdes. Detta på grund av att den kritiserats för att vara rättsosäker. Lagen återinfördes dock 1995 genom lag (1995:575) mot skatteflykt då den sittande regeringen inte delade samma bild av den kTax evasion has long been a contentious issue in public debate. In order to prevent undesirable tax practices, a general law against tax evasion was introduced in 1981, which was later repealed due to criticism that it was legally uncertain. However, the law was reinstated in 1995 through the Tax Evasion Act (1995:575), as the incumbent government did not share the same view of the criticism direc
Background: Since 1994 the need for joint sexual and reproductive health (SRH) responsibility between men and women to achieve gender equality and reduce health inequalities has received more attention. The focus has been on young people as they transition into adulthood and are vulnerable to the negative consequences of early pregnancy and childbirth, STIs and early parenthood. Traditionally, con
The museum world is in a time of great change, many of the changes focus on the accessibility of museums. In Sweden these changes are becoming more apparent as the new museum law that has been passed advocates for equal museum experience for all visitors whether they have any for of impairment or not. To encourage this change a few older law and regulations that Swedish museums are also subject to
In the following report, a fire safety evaluation of Hotel Nissastigen in central Gislaved is presented. The building itself consists of five floors, whereof two are cellar and attic. Beyond the usual hotel business, Nissastigen both offers a place to eat at their restaurant and room for conferences, as well as acting as a gathering point for tourists, thus making it vital for the local economy.
The main goal of the project was to decrease the cooling time of a diamond anvil cell (DAC) by modifying an existing design. Modifications included change of materials, overall dimensions and a significant reduction of mass together with additional suggestions for decreased cool time. The initial design was known to function with current materials and dimensions. The first step of the thesis was
The use of timber volume elements (TVEs) in residential multi-storey buildings is increasing in popularity. Manufacturing methods and building processes have been streamlined to improve product quality. However, further streamlining still remains concerning the efficiency of current calculation methods, as many developers still use simple hand calculations. The objective with this dissertation was
The aim of this study was to examine pollution-induced community tolerance (PICT) of biofilm communities induced by chemical mixtures, characteristic of agricultural aquatic environments. Additionally, the use of biofilms as a natural passive sampler was investigated. In situ biofilms grown on artificial substrate for 4 to 6 weeks from sites located in agricultural areas were used to conduct a PIC
Inverter-based resources are playing an increasingly important role in power systems. However, the ability of inverter-based resources to deliver short-circuit currents is very limited, and often lies in the range of 1.2 to 2 p.u. for current power modules. This range is considerably lower when compared to that of synchronous generators, yielding short-circuit currents between 6 to 8 p.u. The diff
Det svenska socialrättsliga systemet bygger på frivillighet, vilket innebär att socialtjänstens insatser som huvudregel kräver samtycke från både barnet och dess vårdnadshavare. Det kan skapa ett rättsligt mellanläge där barn riskerar att stå utan nödvändigt stöd, när kriterierna för tvångsvård enligt LVU inte är uppfyllda, samtidigt som samtycke till frivilliga insatser saknas. För att åtgärda deThe Swedish social welfare system is based on the principle of voluntariness, meaning that social services interventions generally require the consent of both the child and their guardians. This can create a legal gap where children risk being without necessary support, as the criteria for compulsory care under the Care of Young Persons Act (LVU) are not met, while consent for voluntary interventi
Reppe, a starch factory within the concern of Lantmännen is mainly producing starch from wheat but also gets gluten as a product in the process. Currently, the wheat gluten is primarily used to improve the properties of flour for bread-making and as an additive in the baking industry. But there is an interest to explore new uses of the product. To make this possible, the solubility of gluten has t
This thesis is a pilot study for cross-disciplinary analysis with the aim to compare the prerequisites for sustainable harvesting of forest residues/fuels in southern and northern Sweden from both environmental and societal perspectives. It has three main focus areas: (A) Potential to produce forest fuels; (B) Effects on the nutrient budget; and (C) Practical aspects and attitudes within the fores
Green hydrogen is an advantageous clean energy carrier that enables the decarbonization of hard-to-abate sectors and addresses the intermittency of renewables. However, its global production is currently constrained by inadequate infrastructure, high investment risks, and relatively technological infancy. Failure to scale green hydrogen could hinder decarbonization efforts and climate goals. Recog
I denna uppsats undersöks vad det innebär att en vara säljs med ett förbehåll såsom befintligt skick, särskilt utifrån 19 § köplagen. Uppsatsen tar sikte på de rekvisit som återfinns i det första stycket 19 § köplagen, och ämnar utröna när en vara kan anses felaktig trots att den sålts med ett förbehåll så som exempelvis befintligt skick. I det första stycket i 19 § köplagen återfinns tre punkter This essay examines what it means when a product is sold in its existing condition, especially based on 19 § the sale of goods act. The essay aims at the requisites found in the first paragraph of 19 § the sale of goods act and aims to find out when a product can be considered faulty even though it was sold with a reservation such as, “as is”. In the first paragraph of 19 § the sale of goods act,
