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Case comment, Sweden HFD 2026 ref. 18. The Supreme Administrative Court held that a wellness allowance used to purchase a concert ticket does not qualify as a tax-exempt employee wellness benefit. The Court found that attendance at a cultural event constitutes a private living expense, irrespective of any positive effects on the employee’s health or well-being.

Centrala punkter från kapitlet:- Otrygga platser präglas i vissa fall av höga nivåer av brott och av både låga och höga nivåer av fattigdom.- Social oordning innebär ofta att människor uppfattas som störande, obehagliga eller farliga, vilket är en vanlig orsak till att platser uppfattas som otrygga.- Otrygga platser verkar kunna delas in i några återkommande typmiljöer: det centrala torget, parkeKey Points from the Chapter- Places perceived as unsafe are sometimes characterized by high levels of crime, sometimes by low levels of crime, and at times by high levels of poverty, while in other cases poverty levels are low.- Social disorder, including the presence of individuals perceived as disruptive, intimidating, or dangerous, is a common factor contributing to perceptions of unsafety.- Un

Centrala punkter från kapitlet:- Ett effektivt trygghetsfrämjande arbete kräver att åtgärder riktas i rätt tid,vid rätt plats och till rätt målgrupp.- Effekter av trygghetsfrämjande insatser kan vara komplexa och svåra attmäta.- Tydliga principer och strukturer möjliggör uppföljning och utvärdering avtrygghetsfrämjande insatser.- Kombinationen av statistiska och geografiska analyser ger en bra grKey Points from the Chapter- Effective community safety work requires interventions to be targeted at the right time, in the right place, and toward the right target group.- The effects of community safety initiatives can be complex and difficult to measure.- Clear principles and organizational structures facilitate the monitoring and evaluation of community safety efforts.- The combination of sta

Enhancing the efficiency of mobility in tourism destinations is essential for their transition toward sustainability, as it reduces environmental impacts, improves visitor experiences, and strengthens local economies. The type of reconfiguration possible to achieve more efficient mobility, and how it can be accomplished, is highly dependent on the spatial embeddedness of each destination. This cha

European forests have historically served as a major carbon sink and are a crucial part of the LULUCF sector for net-zero planning in many countries. However, national greenhouse gas inventories report that forest sink capacity has declined by one-third over the past decade. This decline has been attributed to be due to multiple interacting factors: climate conditions that now constrain rather th

The European Spallation Source in Lund, Sweden, is the next generation neutron research facility that will provide unprecedented capabilities for particle physics as well as materials and life science research through its high brightness, long-pulse neutron source and advanced instrument suite. To fully benefit from and to contribute to the build up of this facility, Swedish researchers are engage

The supply, processing, storage and transport of carbon in inland waters have garnered considerable attention in past decades due to their ecological importance, water quality influence, and contribution to landscape carbon balance. Yet, understanding how the various sources, pathways and transformations combine into predictable downstream patterns remains elusive. Here we synthesize 40 years of r

This article examines how right-wing and populist radical right (PRR) parties construct and contest feminism as a discursive field in parliamentary debates, and how these discursive constructions vary across different levels of institutionalization of feminist politics. Focusing on Italy and Spain, we analyze parliamentary debates on key bills addressing trans rights and homolesbobitransphobia (20

BackgroundDespite its established benefits in elective colorectal surgery, the adoption of laparoscopy in the emergency setting remains limited. This retrospective international multicentre study assesses laparoscopic and open colonic resection in patients with acute benign or malignant colonic obstruction.MethodsPatients were included between 2022 and 2023. Intraperitoneal free air on imaging was

Background: Like adults, many children and adolescents spend several hours each day engaged in screen-based activities. This has raised concerns among adults, and the consequences of screen use are the subject of intense research and public debate. Despite growing research interest, there is currently a lack of evidence-based interventions available to families experiencing negative consequences r

Advances in attosecond technology enable the measurement of nonlinear light–matter interaction at unprecedented timescales. However, attosecond-resolved nondipole processes in nonlinear photoionization, especially for partial wave resolved transition, still remain elusive, in the face of the challenges in identifying weak nondipole contributions from a background of dipole-allowed electronic dynam

With global food supply chains becoming more complex, the credibility of the food sector is under threat due to the loss of public trust with rising food fraud cases such as the horsemeat scandal, Chinese milk scandal, and so forth. Therefore, it has become essential to promote transparency and real-time visibility of the food supply chain from farm to fork to address the demand of all the stakeho