Search results

Syftet med denna uppsats är att undersöka de skatterättsliga förhållandena för näringsverksamheters avdrag för sponsring riktad till idrottssektorn. Sponsring inom näringsverksamhet är avdragsgill som en utgift för att förvärva och bibehålla inkomster. Uppsatsen tar hjälp av tre typfall för att illustrera tre olika situationer där sponsring är aktuell. Genom dessa typfall så utreder uppsatsen hur The purpose of this thesis is to investigate the tax regulation regarding expenses for sponsorship addressed to the sports sector. Sponsorship is deductible as an expense to acquire and maintain income. This thesis uses three fictional situations to illustrate three different situations where sponsoring is at hand. Through these fictional situations the thesis investigates how the Supreme Administ

Purpose: In this study, we examine the data from Chinese companies to test the relationship between cash flow and investment. While a wide assortment of previous research has examined the relationship between cash flow and investment, they have largely focused on empirical analysis from an US or a Western perspective. But, to date, little attention has been paid to such relationship using empirica

Title: Motivations and barriers to purchasing a circular offering in the private and public sectors Seminar date: 2 June 2022 Course: BUSN29 Degree Project in Global Marketing Authors: Léna Stoz & Nadine Vogt Supervisor: Annette Cerne Keywords: Circular economy, circularity, circular companies, circular offerings, sustainable buying, organizational buying, public procurement, buying motivatio

Detta examensarbete är en fallstudie av Tumaini Open School för gravida studenter och studerande mödrar i Tabora, Tanzania. Genom den ideella organisationen Ingenjörer utan gränser Sverige genomförde författarna en Minor Field Study i Tanzania för att fastställa efterfrågade eltjänster, det resulterande elbehovet och den maximala dagliga effektkurvan för skolan vid fullskalig verksamhet. Vidare prThis master thesis is a case study of Tumaini Open School for pregnant and mothering students located in Tabora, Tanzania. Through the volunteer organisation Engineers Without Borders Sweden, the authors conducted a Minor Field Study to Tanzania in order to determine the requested electricity services, resulting electricity demand and maximum daily load profile for the school at full-scale operati

This thesis examines the state-of-the-art 2D super-resolution technique alternating descent conditional gradient (ADCG) method's ability to accurately localize fluorophores in diffraction-limited single molecule images (SMI) and analyze the impact of pre-processing and post-processing modules on ADCG's fluorophore localization. A synthetic dataset obtained from the 2013 Grand Challenge loc

In a digital age where travellers are increasingly looking for the cheapest, fastest or most sustainable way to travel, comparing different modes of transport efficiently becomes a challenge. The internet offers a wide range of websites and travel providers, fragmenting information and forcing travellers to navigate inefficiently between different platforms and websites. Multimodal Digital Mobili

This master’s thesis has been conducted in collaboration with Remote Aero. The aim is to determine important design principles when developing an interface to be used for drone control in emergency situations. To determine the end user, an interview was conducted with the stakeholder. The end user was defined as an individual that works as a sea rescue volunteer at the Swedish Sea Rescue Society w

In this thesis, I investigate the experience of physical pain. Through an analysis and assessment of the data in the form of qualitative interviews collected for this thesis, the aim has been to show that meaning-making is fundamental to our experience of (physical) pain. At its core, this thesis contends that physical pain can not be reduced to physiological stimuli and that an investigation must

This master thesis presents a suggested Renovation Passport for two typical 1960s single-family houses. Following the recently approved Energy Performance of Buildings Directive (EU 2024/1275A), all member states are to implement voluntary Renovation Passports by 2026, which will aid in reaching the 2050 goal of a decarbonized building stock. The aim of Renovation Passports is to provide long-ter

AI-teknik används mer och mer i dagens samhälle och i och med det uppstår en del juridiska frågetecken. Ett av dessa frågetecken är vilken medverkan AI kan ha i avtalsprocessen. Syftet med denna uppsats är att besvara frågan om dagens tolkningsmetoder kan appliceras på avtal skrivna med hjälp av AI. Eftersom det finns väldigt många sorters avtal har arbetet avgränsats till hur en svensk domstoToday, AI technology is used more and more, and alongside that, some legal questions arise. One of these questions concerns what role AI can have in the contract process. The purpose of this essay is to answer the question of whether today’s interpretation methods can be applied to contracts written with the help of AI. Since there are numerous varieties of contracts, this essay has been delimited

This thesis conducts a dynamic integration of high temperature heat pumps (HTHPs) in a food processing line, based on the thermodynamic efficiency and coefficient of performance. The main goals are to decrease the energy consumption in the industry and further the operational costs, and thereby increase the energy efficiency in the unit processing line. The objective of this thesis is to assess th

With an annual production of 1.4 million tonnes of fish, Morocco is currently the largest seafood producer in African and Arab countries. However, a vast majority of fish labelled as Moroccan come from the maritime zone of Western Sahara, the last non-self-governing territory in Africa that has been occupied by Morocco since 1975. Furthermore, the fish stock off the Western Saharan coast is at the

I övergången till en cirkulär ekonomi använder industrier i allt högre grad återvunnet material för att minska klimatpåverkan från sina produkter. Den ökade efterfrågan på återvunnet material drivs av både EU-direktiv och konsumenters preferenser. Både flask- och polyesterfiberindustrin ser potential i att möta EU:s krav och konsumenters efterfrågan genom att ersätta jungfruligt material med återvIn the transition towards a circular economy, industries are increasingly adopting recycled materials to decrease the climate impact of their products, driven by both regulatory requirements and consumer demand. The bottle and polyester fiber industries both recognize the potential to comply with EU policies and consumer preferences by replacing virgin material with recycled PET. Due to its desira

Denna uppsats undersöker hur reformen "snabbare lagföring" förhåller sig till rätten till rättvis rättegång enligt artikel 6 i Europakonventionen om skydd för de mänskliga rättigheterna. Studien fokuserar särskilt på de två nya instituten tillgänglighetsdelgivning och förhandsgodkända strafförelägganden och analyserar hur dessa påverkar balansen mellan effektivitet i brottmålsprocessen oThis thesis examines how the Swedish criminal justice reform “Faster Prosecution” aligns with the right to a fair trial under Article 6 of the European Convention on Human Rights. The study specifically focuses on two new legal institutes: notification service availability of documents and pre-approved penalty order approvals, analyzing how these affect the balance between efficiency in criminal p

Europeiska unionens kommande utmaning av att möta och bekämpa klimatförändringar har resulterat i att frågan om vilka förutsättningar som finns för att beakta hållbarhetsaspekter inom ramen för tillämpningen av unionens konkurrensregler hamnat alltmer i fokus. Den 1 juni 2023 antog Europeiska kommissionen reviderade riktlinjer för tillämpningen av artikel 101 i fördraget om Europeiska unionens funThe European Union’s upcoming challenge in addressing and combating climate change has brought the question of under which conditions sustainability aspects can be considered in the application of the Union’s competition rules increasingly into focus. On June 1, 2023, the European Commission adopted revised Guidelines on the applicability of Article 101 of the Treaty on the Functioning of the Euro

Galectins are small, carbohydrate-binding proteins widely distributed among different cells and tissues in the human body. Due to their abundance, these proteins are involved in many processes and diseases. Among the different types of galectins found in the human body, galectin-1 and galectin-3 are the most common, thus the most targeted and studied. Particularly, galectin-3 is the only chimeric

Så kan skogsägare bromsa klimatförändringarna – och samtidigt få betalt för det. Privata skogsägare kan spela en nyckelroll i Sveriges klimatarbete – men då krävs ersättning och tydligare regler. Klimatförändringarna har ökat behovet av lösningar som både minskar utsläpp och binder koldioxid. Skogen är en naturlig kolsänka – alltså ett ekosystem som lagrar koldioxid – och därför är skogsbruket i Since pre-industrial times, increased greenhouse gases in the atmosphere has contributed to climate change affecting all ecosystems. As a result, global and national commitments have been made to reduce emissions by enhancing the number and effectiveness of carbon sinks. To meet the national climate targets, Sweden has proposed financial compensation for forest owners who postpone harvesting. This

Since the feminist movement developed today, women still face the challenges of gender inequality. In some countries, women even cannot see the hope for change. Hence, when aiming to counteract gender inequality, it is important to address the macro level and the micro level. The research focuses on the micro level of resistance to gender inequality instead of large-scale protest movements to exp

Domain-specific languages are used in numerous problem domains, e.g. database handling, robot programming and numerical calculations. The main advantage of using such languages is the ease with which a problem within the domain can be expressed in the language. The resulting programs are easier to debug and maintain, and consist of higher quality code since the language constructs are close to the