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År 2014 infördes en möjlighet till nedsättningen av arbetsgivaravgifter för personer som arbetar med forskning och utveckling (FoU), hädanefter kallat forskningsavdrag. Syftet var att stärka Sveriges tillväxtmöjligheter genom att skapa incitament för företag att satsa på FoU-projekt, men reglerna har kritiserats på grund av upplevda brister i rättssäkerheten. Näringslivsrepresentanter hävdar att rThe possibility of reducing employer fees for people working in research and development (R&D), hereafter referred to as research deductions, was introduced in 2014. The aim was to strengthen Sweden's growth opportunities by creating incentives for companies to invest in R&D projects. However, criticism has arisen due to perceived legal uncertainty. Business representatives contend tha

Abort har länge varit en kontroversiell fråga med svåra juridiska och etiska gränsdragningar. År 2021 införde Polen lagar som kraftigt begränsade kvinnors rätt till abort. Genom det uppmärksammade fallet Dobbs v. Jackson år 2022 togs den konstitutionellt skyddade aborträtten bort i USA. Dessa händelser ledde till att Sveriges regering år 2023 tillsatte en utredning gällande möjligheten att införa The subject of abortion has long been a controversial issue consisting of diffi-cult legal and ethical questions. In 2021, Poland introduced new restrictive laws which severely restricts women’s right to abortion. The verdict from the Supreme Court of the United States in the case of Dobbs v. Jackson in 2022 overturned the verdict of Roe v. Jackson from 1973 which ensured a right to abortion throu

This study determines the technical and economic feasibility of separating dye from a process filtrate in industrial textile recycling using electrocoagulation or sequences of membrane filtration with microfiltration, ultrafiltration, nanofiltration and reverse osmosis. The lower requirements for treating this stream, compared to previously researched dyehouse effluents, left treatments not good eCost efficient membrane filtration can make textile recycling more sustainable by separating the dyes from the solvents. To make the textile industry sustainable it must become circular by recycling textiles. Currently textile recycling use, discard and emit water, chemicals, water-based solvents, and dye when these could instead be used cyclically. For example, the solvents used to remove the dye

Under Nato-förhandlingarna väckte Turkiets president Recep Tayyip Erdoğan ännu en gång frågan om Turkiet kan bli välkomnat in i EU. Examensarbetet undersöker Turkiets tillkortakommanden gällande sitt anslutande till EU, med fokus på kurders mänskliga rättigheter genom att besvara frågeställningarna: hur ser kurders mänskliga rättigheter ut i Turkiet idag och vilka åtgärder behöver Turkiet göra förDuring the Swedish NATO negotiations, the Turkish president Recep Tayyip Erdoğan once again raised the question of whether Türkiye could be welcomed into the EU. This thesis examines Türkiye’s shortcomings concerning their EU accession, focusing on the human rights of Kurdish people by answering the research questions: what is the state of human rights of the Kurd-ish people in Türkiye, and what c

På grund av den världsomfattande diskussionen rörande ”klimatförändringen” som pågått under de senaste åren, så har försök gjorts för att få människor att ändra sina vanor och för att hitta alternativa energikällor. I dag är det fossila bränslen som dominerar som energikällor men eftersom de ger upphov till höga koldioxidhalter pågår det forskning för att ta fram alternativa bränslen. En grupp av

The Maha Oya river mouth, located on the west coast of Sri Lanka, is seasonally closed by a sand bar formed at the river mouth due to little rainfall and thus little river discharge. A new Outlet, located just north of the Maha Oya river mouth, was created by the 2004 tsunami. The Outlet remains open all year because of its location in the lee of an offshore breakwater. When the Maha Oya river mou

In Sweden rises the competition between construction companies and they are struggling to get projects while they need to perform them at a good profit. The situation is forcing companies to continually develop and streamline their organization while they have high goals in environmental, occupational health, safety and ethics. An important part of the work to streamline companies is that the purc

As a social worker you often meet children that are exposed to harmful environments in one way or another. Children who grow up in these circumstances could easily be forgotten, there-fore it is vital that these children are brought to attention. In these situations it´s necessary to find which positiv measures would be benefitial for these children. The internet is an expan-sive resource due to t

The purpose of this paper is to examine the reasons or motives for firms with enough capital investment, thus not financially incapacitated, but still utilizing some form of financial bootstrapping in their daily operations. This paper uses the empirical findings on techniques and motives for bootstrapping according to Winborg and Landström (2001) and Winborg (2009) as a basis for analysis to eval

Popular science summary: Monitoring subcellular localization of Spx, YjbH, and ClpX in Bacillus subtilis Bacteria are exposed to continuous stress that causes damage to the cell. Therefore, they have developed stress responses that enable them to overcome stress and survive. Oxidizing elements is one kind of stress that bacteria have to deal with. To investigate how bacteria cope with this ki

I denna uppsats undersöks koncernbeskattningsreglerna i en idrottskoncern. Fokus är på hur de allmännyttiga ideella föreningar som i ett dotterbolag äger en idrottsarena skall beräkna en marknadsmässig hyra. Detta med anledning av Skatteverkets granskning av denna typ av idrottsföreningar som tog sin början år 2007. Efter att denna granskning inleddes har flera idrottsföreningar blivit upptaxeradeThis thesis will investigate the Swedish group taxation for income tax purpose for sport groups. I will focus on how the public non-profit organizations who owns their own sta-dium should calculate a market rent. This is due to the Swedish Tax Agency starting an audit of sport associations in 2007. After this audit a couple of sport associations have been claimed to pay more tax because the Swedis

Organic solar cells made of polymers are an attractive alternative to the conventional solar cells which are commercially used today. The polymer solar cell is cheap to produce, due to the high absorption coefficients which limits the needed thickness of the material and due to the simple manufacturing process, which doesn’t demand high temperatures. However, the efficiencies of polymer solar cell

Sammanfattning Straffrättslig särbehandling av psykiskt störda lagöverträdare har funnits i alla tider. Bedömningen kring det straffrättsliga ansvaret är en komplicerad process och blir ännu mer problematisk om brottet begåtts under påverkan av ett avvikande psykiskt tillstånd. Enligt den svenska lagstiftningen kan alla personer anses ha förövat brott. Ur denna aspekt är Sverige tämligen unikt då Summary Judicial consideration in criminal law of mentally disordered offenders has existed throughout history. The assessment regarding the criminal liability of a person is a complicated process and becomes even more problematic if the offense was committed during an abnormal or permanent mental disorder. Under Swedish law, all persons are deemed to have the capability to commit a crime. Sweden

Accessibility is something often taken for granted in our society, but it is a necessity for people with disabilities. Railway stations are a public place and are often a connecting point for several modes of transport. Design of railway stations in terms of accessibility for persons with disabilities is governed by several national and international governing documents. The purpose of this thesis

Individuell lönesättning är ett intressant och aktuellt begrepp som inte har behandlats något märkbart i svensk forskning. Lönesättningen är något som berör alla parter på arbetsmarknaden och som också får dess riktlinjer bestämda av parterna då någon lagreglering inte finns. Arbetsmarknadens historia har präglat hur den individuella lönesättningen ser ut idag. De starkt centraliserade avtalen komIndividual setting of wage rates is of particular interest at the present time, but despite this interest, there does not appear to be much research on this subject. The setting of wage rates concerns all aspects of the labour market. Wage rates are not legally regulated but are set by the labour market itself. The history of the labour market has characterized the position of the setting of wage

While migrating to other countries, persons with disabilities often face additional obstacles as non-nationals and having a disability. Being a vulnerable group it might be hard for them to access remedies and justice. As a light in the darkness, the Convention on the Rights of Persons with Disabilities was adopted in 2006 in order to promote and protect the human rights of persons with disabiliti

Syftet med denna examensuppsats är att analysera konkurrensbegränsande klausuler i anställningsavtal och se hur dessa används i Sverige och i Storbritannien. Jag avser att göra en komparativ analys mellan de två jurisdiktionerna för att se hur användandet av sådana klausuler skiljer sig samt i vilken utsträckning användandet är lika. Studien är begränsad till klausuler som rör förhållanden efter aThe purpose with this thesis is to analyse restrictive covenants in employment contracts and see how they are used in Sweden and in Britain. I aim to do a comparative analysis between the two jurisdictions to see how the use of such covenants differs and is similar. The study is confined to covenants, which concern circumstances after the term of employment. I will focus on the use of non-compete

A multidisciplinary scientific research center harnessing the world’s most powerful neutron source is going to be built in Lund: ESS, The European Spallation Source. Researchers will be able to study the materials of everyday life in all their rich diversity – from plastics and proteins to medicines and molecules – in order to understand how they are built up and how they work. ESS will become a h

Microsoft PowerPoint - NGEA03_klimatveg4 2015-10-19 1 Spatial environment of plants HydrosphereAtmosphere Lithosphere Environment Abiotic Biotic Pedosphere Rhizosphere Roots soil bacteria & fungi Biosphere Phytosphere Radiation Species interactions Plant chemical compounds Herbivores Pollinators Climate Ecology - Used to be descriptive - Nowadays common to use models, e.g. to assess the impact of

https://www.nateko.lu.se/sites/nateko.lu.se/files/ngea03_klimatveg-part2.pdf - 2026-06-12

Vid utveckling av stora applikationer använder sig många företag av tekniker så som testdriven utveckling för att skapa en stor samling av test som de sedan kan använda sig av för att validera skriven kod. Detta har blivit standarden på många arbetsplatser. Problem uppstår när en applikation redan är utvecklad och test ej har skrivits under utvecklingens gång. Detta gör det näst intill omöjligt atWhen developing a large application, many companies use techniques such as Test Driven Development in order to get a range of tests on which they later can validate their code with. This has become the standard in many work environments. Problems arise when an application is already developed and tests has not been written in the course of the development. This makes it near impossible to validate