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Denna uppsats behandlar den förhållandevis oklara skatterättsliga regleringen av näringsverksamheters avdrag för sponsrings- och klimatkompensationsutgifter. Oklarheterna kan antas påverka skattskyldigas incitament för att ge sådana bidrag och därmed motverka uppfyllandet av Sveriges klimatmål. Uppsatsen utreder också hur HFD har gått och ska gå till väga vid sin tolkning och tillämpning av reglerThis thesis investigates the rather unclear tax regulation regarding expenses for sponsorship and climate compensation. Namely, the unclear aspects can be assumed to affect taxpayers’ incentives to make such contributions and thereby counteract the fulfillment of Sweden's climate targets. The thesis also investigates how SAC has gone and should go about interpreting and applying the regulation

Skånska Travsällskapet (STS) har styckat av fastigheten som nuvarande Jägersro trav- och galoppområde är belägen på och kan genom försäljningen finansiera uppbyggnaden av ett nytt Jägersro Hästcenter (JH). STS:s målsättning är att JH ska bli en framtidsorienterad anläggning som tar miljö- och klimatutmaningarna på allvar och bidrar med samhällsnytta för en hållbar utveckling av Malmö stad. Som priSkånska Travsällskapet (STS, ``The Scanian Trotting Association``) has subdivided its property on which the current Jägersro trotting and galloping arena is located. They have thereby enabled the financial means to invest in a new horse racing arena. The project aims to reduce its negative impacts on the environment and climate by selecting and integrating technologies that contributes positively

When the “emotional brain” takes over – A qualitative study about risk factors behind the development of sexual behaviour disorder according to therapists and treatment assistants. [Translated title] The aim of this study was to analyze different aspects which might have significance for the development of sexual behaviour disorders. Exposure of pornography was of particular interest. The method

The aim of this study was to examine how prison officers experience the work with transgender inmates in a government agency based on gender binarity. Qualitative interviews with seven prison officers were conducted to answer the aim and questions of the study. A targeted selection was used to find interviewees. The theories used to analyze the empirical data was Queer theory with Michel Foucault’

The primary aim of this study was to examine how employees at HVB-homes define and use relationship-based praxis in their daily work with youths, and how organizational context and individual ability enable or impede such work. Applying a qualitative method, where individual and nuanced experiences of the topic is a primary focus, a goal oriented snowball sampling was made in order to get in conta

Plant-based ice cream and whipping cream are increasingly popular as sustainable alternatives to traditional dairy products. Their low fat content makes them much healthier than high-fat dairy products. However, achieving desirable texture and stability in plant-based desserts remains a challenge. This study investigated how different processing conditions (homogenization pressure, upstream/downst

Dryland ecosystems are important yet understudied sinks of carbon dioxide (CO₂) and methane (CH₄), and sources of nitrous oxide (N₂O). Hence, monitoring greenhouse gas (GHG) fluxes and their responses to climate change in these systems is increasingly important. This thesis investigates the potential of hyperspectral reflectance data (between 390 and 1750nm) to predict greenhouse gas fluxes during

A search for the Standard Model Higgs boson decaying into a pair of tau leptons is reported. The analysis is based on a data sample of proton-proton collisions collected by the ATLAS experiment at the LHC and corresponding to an integrated luminosity of 4.7 fb(-1). No significant excess over the expected background is observed in the Higgs boson mass range of 100-150GeV. The observed (expected) up

Objective: In this study, the aim was to compare the performance of four spatiotemporal decomposition algorithms (stICA, stJADE, stSOBI, and sPCA) and parameters for identifying single motor units in human skeletal muscle under voluntary isometric contractions in ultrafast ultrasound image sequences as an extension of a previous study. The performance was quantified using two measures: (1) the sim

https://www.geologi.lu.se/sites/geologi.lu.se/files/affisch_hallbar_student.pdf - 2026-07-04

Schema för GEOA80 Berg, jord och vatten i ett miljöperspektiv, 15 hp Schema för GEOA80 Berg, jord och vatten i ett miljöperspektiv, 15 hp, HT-15 Kursansvarig: Per Sandgren CA = Umiversitetsadjunkt Carl Alwmark, geologi JB = Johan Barth, Geotec MC = Professor Mikael Calner, geologi DC = Professor Daniel Conley, geologi MaE = Docent Mats Eriksson, geologi MiE = Gästprofessor Mikael Erlström, Sverige

https://www.geologi.lu.se/sites/geologi.lu.se/files/geoa80_schema_ht2_2015.v7.pdf - 2026-07-04

Litteraturlista MULE43 VT26 Sida 1 av 3 Beslutad i Musikhögskolans Grundutbildningsnämnd 2025-11-05 Litteraturlista – MULE43 Barn och ungdomars lärande och samspel i grupp Almqvist, Jonas., Hamza, Karim., & Olin, Anette. (2017). Undersöka och utveckla undervisning. Professionell utveckling för lärare. (s.155- 171). Studentlitteratur. [16 sidor, se pdf i Canvas]. (Boken finns inläst på LEGIMUS för

https://www.mhm.lu.se/sites/mhm.lu.se/files/2025-12/Litteraturlista%20MULE43%20VT26.pdf - 2026-07-04

DnrSTYR 2020/1501 PROTOKOLL 3:2020 LUNDS UNIVERSITET Institutionen för psykologi Ledningsgruppen för Psykoterapeutprogrammet Sammanträdesdatum 2020-09-08 Närvarande ledamöter Catharina Strid Pelle Olsson Eva Malmberg Jens Knutsson Anna Carling Terese Parkas Teddy Winroth Övriga Eva-Lena Hansson Ordförande, studierektor, Familjeinriktning Psykodynamisk inriktning Kognitiv inriktning Studeranderepre

https://www.psy.lu.se/sites/psy.lu.se/files/protokoll20200908.pdf - 2026-07-04

This thesis is a summary of six papers which concern synthesis of optically active bicyclo[2.2.2]octane derivatives. The derivatives prepared are important building blocks in a study towards a possible replacement of the diterpenoidic part of taxol, (baccatin III), so as to construct a taxol mimic. Some of the derivatives have also been developed into new bidentate ligands. TitaniumIV complexes of

The clinical symptomatology and pathogenic mechanisms of chronic traumatic brain injury associated with boxing (CTBI-B) is reviewed. This syndrome is also known as punch drunk syndrome or dementia pugilistica. Since even milder forms of CTBI-B are rare among amateur boxers, we make a distinction between amateur and professional boxing throughout the review. Focus is also set on the interesting sim