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Klimatkompensation, är det en avdragsgill kostnad? För några år sedan skickade Saltå Kvarn AB in sin deklaration till Skatteverket. Saltå begärde avdrag för klimatkompenserande utgifter, Saltå ansåg det vara en avdragsgill kostnad för att förvärva eller bibehålla intäkter i enlighet med 16kal 1§ Inkomstskattelagen, utfallet blev minst sagt negativt. Fyra år senare försökte Arla Foods AB sig på saClimate compensation, a deductible expense? A few years ago, Saltå Kvarn AB sent in its declaration to the Swedish Tax Agency. Saltå re-quested a deduction for climate-compensating expenses, Saltå considered it to be a deducti-ble expense for acquiring or maintaining income in accordance with the chapter 16th para-graph 1, Income Tax Act, the outcome was negative to say the least. Four years late

Some young foreign/second language (L2) learners of English hardly know a single English word when starting school instruction. Others know many thanks to extensive English use outside of school, extramural English (EE). By investigating young L2 learners’ vocabulary knowledge at the onset of formal instruction, we can explore what roles EE may have for incidental learning prior to instruction. To

This thesis investigates the antimicrobial effectiveness of potassium sorbate and sodium benzoate in a pear syrup product under varying conditions of pH and Brix. Eight microorganisms were selected for inoculation, representing common spoilage yeasts and bacteria found in fruit-based beverages. The study evaluated eight preservative treatments: potassium sorbate (100, 200, 300 mg/L), sodium benzoa

Purpose: Children with delayed reconstruction of esophageal atresia (DREA) have a high risk of morbidity. The aim of this study was to determine the prevalence of feeding difficulties in children with DREA, differences to children with primary anastomosis (PA) and identify risk factors for feeding difficulties in children with DREA. Methods: Parents of 30 children with DREA, born 2001–2018, were r

Radiographic axial spondyloarthritis (r-axSpA) is associated with increased cardiovascular disease (CVD) risk. The coronary artery calcification (CAC) score, an atherosclerosis burden indicator that predicts CVD risk, is not well studied in r-axSpA. This study investigates CAC scores in patients with r-axSpA compared to controls without rheumatic disease and factors associated with CAC scores in r

Personality traits (e.g., the Big Five) shape human behavior, decision-making, and life outcomes. Evidence from various countries suggests that these traits are not randomly distributed but follow systematic regional patterns, fueling interest in their geographical variation. We analyze N = 22,225 geo-coded personality assessments, aggregated at regional levels. Using Hot Spot analysis (Getis-Ord

The Hunga Tonga eruption on 15 January 2022 (HT-22) induced vigorous volcano–sea interaction. Here we study the stratospheric aerosol and water vapor resulting from the eruption using satellite-based instruments: the CALIOP lidar and the Microwave Limb Sounder (MLS). We investigate the stratospheric relative humidity following the record-breaking water vapor injections from the HT-22 eruption and

Sweden's rural landscape faces significant challenges as contemporary planning practices increasingly favor urban development, leaving villages and small settlements underserved. This thesis investigates how supplementary planning documents can support sustainable rural development in southern Sweden, specifically examining the potential of Village Guides as participatory planning tools. The

Byggnadsblocken som bär framtidens Tanzania I Tanzania och dess grannländer är byggnadsmaterialet sandcrete grunden till mycket av det som byggs när befolkningen ökar kraftigt. Det är billigt, går att tillverka lokalt och kräver inte mer än händer och formar. Ändå rymmer detta enkla block ett större problem. Cementet som behövs är dyrt och klimattungt och bristande kontroller i produktion gör attThis study investigates the potential for sustainable building practices in the sub-Saharan regional context, using small- and medium-scale sandcrete block production in Tanzania as a case study. The research combines a literature review on sustainability challenges in the region with insights from two semi-structured interviews. One with a local practitioner who regularly collaborates with small-

This study presents a novel approach for the prediction of daily pan evaporation (Evp) based on identifying an optimal combination of model inputs. The Kardeh Dam catchment area in northeastern Iran, where significant evaporation occurs, was investigated in this study. Initially, an appropriate combination of inputs was identified through the gamma test and genetic algorithm (GTGA). Using the ense

The largest reservoir of carbon in protoplanetary discs is stored in refractory organics, which thermally decompose into the gas phase at the organics line located well into the interior of the water iceline. Because this region is so close to the host star, it is often assumed that the released gaseous material is rapidly accreted and has little effect on the evolution of the disc composition. Ho

This study aimed to examine how social workers work with children’s right to be heard and with assessments of the best interests of the child in social services investigations, as well as how they manage the tension between these two principles. The study adopted a qualitative approach and is based on semistructured interviews. The participants consisted of six investigative social workers from di

Research in computational mechanics is increasingly in search of methods that directly incorporate the information governed by data. Within these data-based methods, the data-driven mechanics approach seeks to replace conventional material models with discrete data sets. Offering immense potential in computational mechanics, where the simulation of complex mechanical systems is often challenging,

Methacrylated Pluronic triblock copolymers are widely used as photo-cross-linkable hydrogels, yet the effect of terminal methacrylation on self-assembly and thermoreversible gelation prior to cross-linking remains poorly understood. Here, we systematically investigate how the degree of methacrylation influences micellization, micelle packing, and gelation in Pluronic F127 using differential scanni

Engineers face new problems with taller buildings. With an ever increasing population and more people moving to live in major cities the need to build higher buildings has literally skyrocketed. In 1913 the Woolworth Building in New York was the world's tallest building at 241 meters. Almost a century later the Burj Khalifa opened in 2010 with a record-breaking height of 830 meters. Just 10 years

https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/education/masterprojects/popular_science/Popvet_5211.pdf - 2026-05-04

Förteckningsblankett mall klar ARKIV: Folklivsarkivet, ”Originalarkivet” Serierubrik: O-arkivet Signum: Löpnr Volym Tid Anmärkning O 1 O 2 O 3 O 3 O 3 Aktnr. 1 Aktnr. 2 Aktnr. 3 (1881-1882), (1908-1909) 1814, 1819 1795 1855-1870 1855-1864. Gårdsarkiv, Skåne. Härad: Albo. Socken: Rörum. Innehåll: Persedelförteckning (26.8 1894), 1 blad. Rusthållsräkning (1881-1882), 1 blad. (1908- 1909), 1 blad. Gä

https://www.folklivsarkivet.lu.se/fileadmin/user_upload/folklivsarkivet/upload/O-arkivet.pdf - 2026-05-04

Final_WPSS_Angantýsson_Nowenstein_Thráinsson_151221 Working Papers in Scandinavian Syntax 106 (2021), 17–46 English-like V3-orders in matrix clauses in Icelandic Ásgrímur Angantýsson, Iris Edda Nowenstein & Höskuldur Þráinsson University of Iceland Abstract In this article we report on English-like verb-third orders in non-heritage Icelandic with a comparison to North-American Icelandic. A central

https://projekt.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_grimm/working_papers/December_2021/Final_WPSS_Angantysson_Nowenstein_Thrainsson_151221.pdf - 2026-05-04

Open lecture: Rule of Law Key in the UN’s 2030 Sustainable Development Goals - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice

https://rwi.lu.se/2017/02/13/open-lecture-rule-law-key-uns-2030-sustainable-development-goals/ - 2026-05-04

Department of Automatic Control P O Box 118, 221 00 Lund, Sweden www.control.lth.se Annual Report TFRT--4048 ISSN 0280–5316 A ctivity R eport 2020 Activity Report 2020 AUTOMATIC CONTROL | LUND UNIVERSITY Department of Automatic Control P O Box 118, 221 00 Lund, Sweden www.control.lth.se Annual Report TFRT--4048 ISSN 0280–5316 A ctivity R eport 2020 Activity Report 2020 AUTOMATIC CONTROL | LUND UNI

https://www.control.lth.se/fileadmin/control/ActivityReport_2020.pdf - 2026-05-04