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

Infrared (IR) spectroscopy has many advantages over optical, one of which is allowing us to see through intergalactic dust, letting us probe deeper into space and dust-dense regions such as galactic centers. However the investigating the IR spectral range is a relatively new field, owing to recent developments in detector technology, and stellar parameter determination in IR is not well researchedMillions of stars litter the night sky, and our understanding of how they were born is still developing. These burning orbs of gas are so far away that even the light they give off takes years to arrive to us on Earth. So how are we to measure anything about them if sending any equipment to their distant locations is unimaginable? Since the days of Newton, the only way we have been able to say any

Modern emergency management is a demanding profession characterized by accelerated decision- making, dynamic information needs, and complex collaboration to execute mission objectives. Decision support systems in this setting must be suitably optimized in turn, with clear requirements to inform such design. To date, comprehensive approaches to capture these requirements remain underdeveloped, per

So far, broad-based assessments of health outcomes are scarce for Ethiopian women. Little is known about differences in overall health performance between regions. On that account, the present research scrutinizes a diversity of seven health indicators for women of their reproductive age. By this means, a deeper understanding of underlying mechanisms in female health performance over time and spac

Varje dag publiceras stora mängder nyheter som både informerar och påverkar människor. I takt med framsteg inom maskininlärning samt att datorkraft blivit mer tillgängligt har nya tillvägagångsätt för att automatisk analysera text tillkommit. I kombination med att mer och mer alternativa datakällor används för att utföra aktieanalyser har detta resulterat i ett nytt forskningområde: automatisk texThis master thesis explores if topic modelling and sentiment analysis on Swedish financial newspaper data can be used to predict the direction of the Swedish stock market. A pipeline was set up where full length articles as well as article summaries were fed into a topic model and a sentiment analysis model. Several methods for combining the outputs of these models were explored in order to create

This thesis work is an academic study investigating how to transform and re-purpose the abandoned hydroelectric powerplant, Hästbergadammen. The powerplant has been abandoned since the dam collapsed in 2010, and the case of rebuilding it has been in the Land and Environment Court since 2016. The thesis proposes a new purpose for the site. It suggests giving back a public monumental place where t

Thesis Purpose: The purpose of this study is to explore and develop an understanding of the rather unexplored phenomenon of using flagship stores in the FMCG industry. We want to explore what an FMCG flagship store is to understand why it is used in the context of strategic brand management. Moreover, we want to develop an understanding of how the brand experience might influence the consumer-bran

This essay analyses conceptual metaphors in the Beatles’ song lyrics and observes how Lennon and McCartney’s use of metaphorical concepts evolved in the 1960’s. The study has an empirical and qualitative approach with quantitative elements, and employs the framework of Conceptual Metaphor Theory (CMT). Three specific RQs are studied in this thesis: (a) how the metaphors in Lennon and McCartney’s l

Our closest living relatives are the chimpanzees, with whom we last shared a common ancestor about 5-6 million years ago. 98% of our protein-coding regions are identical. However, despite our close similarities when it comes to the protein-coding regions in our genome, our cognitive abilities and the size of our brains differ considerably. The Non coding regions, which cover 98% of our genome, are

Minispares, or spare wheels, can often cause a lot of problems for the control of the car since it rotates notably faster than normal tyres. This because it is often smaller to reduce weight. When a minispare is used, it needs to be detected for the control system to understand that one tyre is allowed to spin faster compared to the others. If the control system does not know this, it will believe

Bakgrund: Lek är en grundläggande aktivitet och en mänsklig rättighet. Genom att delta i lek tillägnar sig barn nya erfarenheter vilket leder till utveckling. Lekplatsers unika miljö möjliggör barns utveckling men för barn med funktionsnedsättning kan denna miljö innebära utmaningar av fysisk, social eller kognitiv karaktär. Syfte: Studiens syfte var att kartlägga hur miljön på offentliga lekplatBackground: Play is an essential activity and a human right. Through participation in play children can get experience which leads to development. The playground is an important place for children but for children with disabilities the occupations on playgrounds can often mean physical, social or cognitive challenges. Aim: The aim of this study was to explore how environmental factors in public pl

Maskar och ärrvävnad - Hur påverkar det färgen hos fisk? För att överleva olika typer av infektioner är det viktigt att immunförsvaret fungerar. Det kan dock också vara kostsamt att ha ett immunförsvar. Ett exempel är feber. Kroppen slår tillbaka mot en infektion, men själv känner en sig inte direkt manad till mycket annat än att sova. Kroppen måste avväga vad som är viktigt att lägga energi på vTo understand why immune traits affect the fitness of its host is an important part of understanding why and how immune responses evolve. In threespine stickleback (Gasterosteus aculeatus), fibrosis is an immune response evolved to combat infection of the tapeworm parasite Schistocephalus solidus. Already known is that fibrosis leads to a reduced mating success for males. Here I investigated wheth

Playing games with reinforcement learning has for years been a target for research and has seen incredible breakthroughs in recent years. Reinforcement learning is a type of machine learning, which can be combined with the concept of deep learning, resulting in what is called deep reinforcement learning. The promise of deep reinforcement learning attracts businesses that aim to get an edge over tr

Den globala uppvärmningen har stora effekter på det subarktiska ekosystemet i norra Sverige. De ökande temperaturerna i dessa ekosystem har lett till ett tinande av permafrosten i marken. Permafrosten innehåller stora mängder kol och när tjälen i marken försvinner blir detta kol tillgängligt för nedbrytning av mikrober i marken. Denna nedbrytning av kol i kombination med en våtare mark leder till The northern permafrost regions are experiencing a rapid warming as surface temperatures are rising, causing a disintegration of permafrost and a deepening of the active layer (AL). This releases previously frozen carbon, making it available for decomposition by microbes. The combination of the high microbial activity and overall wetter soils may cause anoxic conditions and in turn methane (CH4) a

The Covid-19 pandemic is in multiple ways a new type of crisis. The virus outbreak has had a serious impact on global health and has caused an economic downturn that is heavily driven by the restrictions implemented to attenuate the health-crisis. Apart from affecting the mobility of individuals, these restrictions impose additional constraints that policy makers need to adhere to when conducting

Human capital has been acknowledged as directly related to a firm’s performance. However, few researchers have analysed the influence of human capital and its degree of transferability into new venture development. This thesis aims to explore the phenomenon of individuals leaving careers in Small and Medium-sized Enterprises (SME) to establish new ventures. Specifically, this thesis aims to provid

The humanitarian crises, which suddenly emerged in Akhalgori and claimed the lives of dozens of people, raised questions on the legal responsibility of Georgia and Russia to guarantee timely and adequate healthcare in the district. The uncertainties regarding the state’s obligations were caused by the specific legal status of Akhalgori, which is Georgia’s lost territory beyond its effective contro

Ämnesplanen i svenska i gymnasiet ska bygga på men inte överlappa kursplanen i svenska i grundskolan. Grammatiken beskrivs endast implicit i Svenska 1 och omnämns explicit först i Svenska 2. Detta innebär att grammatikundervisning och metaspråk i svenskämnet på gymnasiet i hög grad är beroende av elevernas grammatiska förkunskaper från grundskolan. Syftet var att undersöka hur svensklärare hanteraThe syllabus in Swedish in upper secondary school should be based on, but not overlap, the syllabus in Swedish in primary school. Grammar is only implicitly described in Swedish 1 and is explicitly mentioned only once you move on to Swedish 2. This means that grammar teaching and metalanguage in Swedish in upper secondary school is to a large extent dependent on the students' prior grammatical

Since the outbreak of the COVID-19 pandemic, vaccination hesitancy has not become a new phenomenon, but a new threat. Although a large body of research literature exists that focuses on the influence of frames on intention to vaccinate, no framing studies exist yet that address the COVID-19 vaccine due to the recent pandemic. This study aims to produce new knowledge on the influence of gain and lo

This thesis investigates the amendments of the Law on the Arrangement of Internet Publication and Combating Crimes Committed Through These Publications regarding its impact on the public sphere in Turkey, and explores the importance of the political background in which one analyses law. The study argues that social media is the last free public sphere in Turkey and analyses how the law aims to att