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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

Forecasting wind has always been an interesting subject, and as large parts of the world are relying more on wind for power production it is becoming even more important to have reliable forecasts. Probabilistic forecasts, where distributions are predicted in contrast to deterministic forecasts, are impor- tant for informed decision making. We apply two methods based on conformal prediction for pr

Nowadays, due to the global climate change, it is extremely important to find alternative fuels to reduce the utilization of fossil fuels and the emission of air pollutants such as carbon dioxide (CO2), hydrocarbon pollutants, and soot. Ammonia (NH3) is a promising carbon free fuel candidate that can store and transport renewable hydrogen (H2) energy. Ammonia has several advantages over hydrogen i

Bakgrund: Psykisk ohälsa är ett generellt växande problem och en ökning i antalet ärenden indexerade som psykisk ohälsa har noterats de senaste åren. Ambulanssjukvården och polismyndigheten samverkar vid olika händelser, för att säkerställa adekvat utförande av samhällsuppdrag. Samverkan i team beskrivs som en kärnkompetens för ambulanssjuksköterskor. Även om samverkan sker till vardags, identifieBackground: Mental ill-health represents a growing societal concern, with an observed increase in cases involving mental ill-health in recent years. Emergency medical services and law enforcement agencies collaborate in various incidents to ensure the effective execution of societal duties. Team collaboration is identified as a core competency for paramedics. Despite routine collaboration, deficie

Det är möjligt att tillverka plast från socker med hjälp av bakterier, och även om detta bara görs på en relativt liten skala idag så kommer tillverkningen av biobaserad plast troligtvis öka väsentligt de kommande decennierna. Denna typen av plast tillverkas på förnybara råvaror, och är därför ett bra alternativ till plast som är baserad på fossila råvaror, som petroleum. För att öka hållbarheten Membrane filtration was used to concentrate proteins and decrease the salt concentration in a hydrolyzed fermentation broth. The broth was a by-product from the bacterial production and extraction of polyhydroxyalkanoates (PHA), that can be used to produce biobased plastics. 3 ultrafiltration-membranes, RC70PP, GR70PP and ETNA10PP from Alfa Laval Corporate AB, were evaluated at varying cross-flow

Det framgår tydligt av lagändringar och motivuttalanden över åren att det har kommit att fästas ett större fokus vid barnets behov av skydd och ett mindre fokus på barnets behov av kontakt. Det följer både av föräldrabalken och barnkonventionen att beslutsfattaren har att göra en konsekvensanalys där långsiktiga och kortsiktiga effekter som kan följa av ett beslut ska beak-tas. Vilken vikt risken Is is clear from the legal amendments and the statements from the prelimina-tory works over the years that there has come to be a greater focus on the child’s need for protection and a lesser focus on the child’s need for contact. It follows from both the Parerantal Code and the Conventions of the rights of the child that the decisionmaker has to make an assessment of long-term and short-terms pot

Wildfires are increasing around the world and unlike building evacuations, the wildland urban interface (WUI) evacuations consider vehicle movement alongside the behaviour of wildfires. Tourists, as a diverse population, further complicate WUI evacuations due to factors such as language barriers, unfamiliarity with the area, varying levels of risk awareness, and the lack of access to vehicles. Nev

Title: The Search for Synergies - An exploration of differences in challenges and opportunities in managing sustainable activities across developed and emerging markets Seminar Date: 2024-05-30 Course: BUSN09, Degree project in International Strategic Management Authors: Adam Fornell and Clarissa Nadya Supervisor: Magnus Johansson Keywords: Multinational Corporations, Sustainable Valu

At the very core of this thesis is the motivation to better understand how the seemingly inherent connection between powerful social agents and judges is produced and reproduced. The thesis also seeks to contribute to the view that who judges matters. This is not only true for the identity of the institutions they comprise, but for the individuals they adjudicate on behalf of. As a result, there e

Malignant fibrous histiocytoma (MFH) and fibrosarcoma (FS) of bone are rare malignant tumours and contentious entities. Sixty seven cases labelled as bone MFH (57) and bone FS (10) were retrieved from five bone tumour referral centres and reviewed to determine whether recent advances allowed for reclassification and identification of histological subgroups with distinct clinical behaviour. A panel

Context: Intermittent androgen deprivation (IAD) in prostate cancer (PCa) patients has been proposed to delay development of castration resistance and to reduce the side effects and costs of androgen deprivation therapy (ADT). Objective: This review analyzes (1) the oncologic and quality of life (QoL) results from randomized phase 3 trials comparing IAD and continuous ADT and (2) the prognostic pa

Background: Receiving a cancer diagnosis affects family members as well as the person diagnosed. Family members often provide support for the sick person in daily life out of duty and love, and may not always think of their own vulnerability to illness. To individualise support for them, family members who are most at risk for becoming ill must be identified. The aim of this study was to investiga

We investigate a new method to place patients into risk groups in censored survival data. Properties such as median survival time, and end survival rate, are implicitly improved by optimizing the area under the survival curve. Artificial neural networks (ANN) are trained to either maximize or minimize this area using a genetic algorithm, and combined into an ensemble to predict one of low, interme

Reaction of the tricobalt carbyne cluster [Co-3(mu(3)-CH)(CO)(9)] with chiral diphosphines of the Josiphos and Walphos families affords the new clusters [Co-3(mu(3)-CH)(CO)(7)(P-P*)] in good yield (P-P* = J004 (1), J005 (2), J007 (3), W001 (4), W003 (5)). The new alkylidyne tricobalt clusters, and the previously known [Co-3(mu(3)-CH)(CO)(7)(mu-J003)], have been tested as catalysts/catalyst precurs

The global stratotype sections and points for the bases of the Selandian (Middle Paleocene) and Thanetian (Upper Paleocene) stages have been defined in the coastal cliff along the Itzurun Beach at the town of Zumaia in the Basque Country, northern Spain. In the hemipelagic section exposed at Zumaia the base of the Selandian Stage has been placed at the base of the Itzurun Formation, ca. 49 m above

Context: The notion of insignificant prostate cancer (Ins-PCa) has progressively emerged in the past two decades. The clinical relevance of such a definition was based on the fact that low-grade, small-volume, and organ-confined prostate cancer (PCa) may be indolent and unlikely to progress to biologic significance in the absence of treatment. Objective: To review the definition of Ins-PCa, its in

Aims. We analyze a sample of tens of thousands of spectra of halo turnoff stars, obtained with the optical spectrographs of the Sloan Digital Sky Survey (SDSS), to characterize the stellar halo population "in situ" out to a distance of a few tens of kpc from the Sun. In this paper we describe the derivation of atmospheric parameters. We also derive the overall stellar metallicity distribution base

The European Myeloma Network has organized two workshops on fluorescence in situ hybridization in multiple myeloma. The first aimed to identify specific indications and consensus technical approaches of current practice. A second workshop followed a quality control exercise in which 21 laboratories analyzed diagnostic cases of purified plasma cells for recurrent abnormalities. The summary report w