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This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for ch

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For exploring forest performance in the future, dynamic vegetation models are important tools. Tree mortality is a crucial process in these models, but explicit representations of major agents of mortality have often been relatively underdeveloped. In needle-leaved forest in the temperate and boreal zones, bark beetles are often important for the mortality pattern. The European spruce bark beetle

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Resilience is a critical issue for water resource systems. Over the past few decades, these systems have been significantly disrupted by natural disasters and human activities, resulting in substantial economic losses. This study develops a resilience evaluation framework based on a comprehensive literature review and applies it to assess the resilience of the Yangtze River Basin (YRB). The result

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Sustaining ecosystem services (ES) critical to human well-being is hindered by many practitioners lacking access to ES models (“the capacity gap”) or knowledge of the accuracy of available models (“the certainty gap”), especially in the world’s poorer regions. We developed ensembles of multiple models at an unprecedented global scale for five ES of high policy relevance. Ensembles were 2 to 14% mo

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Energy balance closure is an important feature in studies of ecosystem exchanges of energy and greenhouse gases using the eddy covariance method. Previous analyses show that this is still a problem with imbalances in the order of 0.6–0.7 to full closure (for only a few sites). It has been suggested that mesoscale transport processes that are not captured by the eddy covariance measurements are the

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Leaf functional traits are key indicators of plant functions useful for inferring complex plant processes, including their responses to environmental changes. Vegetation indices (VIs) composed of a few reflectance wavelengths hold the advantages of being relatively simple and effective and have been widely used within remote sensing to estimate leaf traits. However, the difference between the refl

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The digitalization of the social service in Sweden has begun extensively during the last couple of years. The purpose of this qualitative study was to examine social worker’s expediencies of the digitalization of the social service and how it affected their latitude, work and workload. The chosen method of this study was qualitative interviews, which were held with nine social workers from four di

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Sammanfattning Avregleringen av den finansiella marknaden har skapat förutsättningar för alternativa marknadsplatser. Företag kan i dag välja att notera sig på icke traditionella börser som inte är knutna till en fysisk handelsplats. För att skapa förtroende och långsiktighet för dessa virtuella marknadsplatser krävs det att vikt läggs vid relationen till kunderna. En del i detta är att ta hänsyn

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Forest above-ground biomass (AGB) estimation is crucial for evaluating carbon dynamics. Although optical and synthetic aperture radar (SAR) data provide complementary spectral and structural information, limitations in existing fusion approaches restrict AGB estimation accuracy. This study proposes a multi-source data fusion framework comparing two image fusion strategies—the conventional Hue-Inte

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When Sweden entered NATO in 2024, 200 years of alliance-freedom was upheaved. Article 5 of the North Atlantic Treaty states that an attack on any of the allied states is to be considered an attack against them all, which means that Swedish soldiers may be deployed in combat on foreign soil. Given that the Swedish Armed Forces have previously only been concerned with protecting their own borders, t

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Changes in vegetation phenology are among the most sensitive biological responses to global change. While land surface phenological changes in the Northern Hemisphere have been extensively studied from the widely used long-term AVHRR (Advanced Very High Resolution Radiometer) data, current knowledge on land surface phenological trends and the associated drivers remains uncertain for the tropics. T

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The patterns in dissolved organic carbon (DOC) photo-mineralization along the freshwater continuum from land to sea are poorly known. Specifically, it has not been resolved how the photo-degradation of DOC into CO2 (PD) depends on the combination of intrinsic properties of DOC and extrinsic variables that affect the photo-reactions. We measured PD per unit of absorbed ultraviolet light energy (PD-

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Changes in terrestrial tropical carbon stocks have an important role in the global carbon budget. However, current observational tools do not allow accurate and large-scale monitoring of the spatial distribution and dynamics of carbon stocks1. Here, we used low-frequency L-band passive microwave observations to compute a direct and spatially explicit quantification of annual aboveground carbon (AG

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In this paper we study reliability, timeliness and load reduction in an hybrid Mobile Edge Computing (MEC)/Cloud game streaming infrastructure. In our scenario, a user plays a game streamed by the producer to their handheld device -- or User Equipment (UE). The UE communicates user actions to the edge/cloud via the mobile communication infrastructure; the object is to retrieve the latest game stat

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Natural wetlands constitute the largest and most uncertain source of methane (CH4) to the atmosphere and a large fraction of them are found in the northern latitudes. These emissions are typically estimated using process ("bottom-up") or inversion ("top-down") models. However, estimates from these two types of models are not independent of each other since the top-down estimates usually rely on th

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Visual cues provide an important means for aerial creatures to ascertain their self-motion through the environment. In many insects, including flies, moths, and bees, wide-field motion-sensitive neurons in the third optic ganglion are thought to underlie such motion encoding; however, these neurons can only respond robustly over limited speed ranges. The task is more complicated for some species o

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With growing tourism in natural areas, monitoring recreational impacts is becoming increasingly important. This paper aims to evaluate how di_erent trampling intensities a_ect some common Icelandic plant communities by using digital photographs to analyze and quantify vegetation in experimental plots and to monitor vegetation recovery rates over a consecutive three-year period. Additionally, it se

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Whole tree harvesting (WTH) following final felling of productive forests is increasingly promoted as a method to extract biomass for energy purposes. Despite its importance, there is a limited number of experimental studies investigating the impacts of WTH on forest ecosystem sustainability. Modelling studies have previously been carried out to complement and explain empirical observations from f

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Background: A warmer climate has consequences for the timing of phenological events, as temperature is a key factor controlling plant development and flowering. In this study, we analyse the effects of the long-term climate change and an extreme weather event on the first flowering day (FFD) of five spring-flowering wild plant species in the United Kingdom. Citizen science data from the UK Woodlan

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The Circumpolar North has been changing rapidly within the last decades, and the socioeconomic systems of the Eurasian Arctic and Siberia in particular have displayed the most dramatic changes. Here, anthropogenic drivers of environmental change such as migration and industrialization are added to climate-induced changes in the natural environment such as permafrost thawing and increased frequency