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Friluftsliv explored : An environmental and outdoor teaching approach for knowledge, emotions and quality of life
- 2021
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Friluftsliv explored doesn’t only include nature knowledge, techniques in the outdoors and outdoor pedagogics but also covers ecology, human ecology, geography, environmental and societal questions, history, health, biology, craft and lots of practical activities -both for urban and rural friluftsliv. In this translation to English of the revised fifth edition of the Swedish book there are many activities and the text is suitable for the modern day.Friluftsliv embraces the feeling around the campfire, paddling along winding rivers and walking towards the distant blue mountains. But, it is also to whittle a stick, to remember your waterproofs and to find your way home.Knowledge emerges when you combine imagination with facts and the glint in your eyes, using all our outdoor environments: forests, water, the coast, mountains and the nature close at hand.Emotion is to swim in crystal clear water far out in the archipelago and to see the clouds gliding across the sky. But also, to be able to present other sides of yourself, to be fascinated by your own body, the struggling ant and the sight of frost on trees.Quality of life is to experience friluftsliv – as it happens!
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- Hilling, Axel, et al.
(författare)
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Land-för-landrapportering av skatter – en ur hållbarhetsvinkel missad möjlighet
- 2022
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Ingår i: Balans Fördjupning. ; 2022:1
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- I den här artikeln redogör Axel Hilling, Niklas Sandell, Amanda Sonnerfeldt och Anders Vilhelmsson för utvecklingen av offentlig land-förlandrapportering av skatter inom EU. Författarna analyserar hur den aktuella regleringen förhåller sig till EU:s nya direktiv för hållbarhetsrapportering, Corporate Sustainability Reporting Directive, CSRD.
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- Hilling, Axel, et al.
(författare)
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Tax avoidance and state ownership : The case of Sweden
- 2021
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Ingår i: Economics Letters. - : Elsevier BV. - 0165-1765. ; 208
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Tidskriftsartikel (refereegranskat)abstract
- We propose a simple theoretical model for how a company with both private and state shareholders decides on its optimal tax policy. The model predicts that even in the absence of state shareholding, a company will not always pick a tax policy that minimizes taxes. Conversely, majority state ownership will generally not result in zero tax avoidance. Using panel regressions on the entire population of state-owned as well as publicly listed Swedish companies from 2000–2019, we find that a one standard deviation increase in state ownership increases corporate tax payments by around 14%.
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- Hilling, Axel, et al.
(författare)
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The development of a multidimensional meaning of tax: From unfair tax to fair
- 2023
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Ingår i: Discourse & Communication. - : SAGE Publications. - 1750-4813 .- 1750-4821. ; 17:1, s. 57-76
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Tidskriftsartikel (refereegranskat)abstract
- Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including ‘fair’ or ‘sustainable’ tax have become omnipresent in public talk on taxes. This paper analyzes tax discourses in corporate annual reports within this changing context to examine the use of language in the construction of the meaning of tax. By analyzing tax reporting by a state-owned multinational company over two decades, we observe that the communication of taxes increased in both number and types of discourses. Importantly, this highlights the shift in tax discourses from one dominated by codified accounting discourse reinforcing the monolithic representation of tax as an unfair expense, to one where tax is given a multidimensional meaning within a broader discursive context, where tax is a meaningful corporate responsibility to society.
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- Kamal, Chinnathambi, et al.
(författare)
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Core-Level Binding Energy Reveals Hydrogen Bonding Configurations of Water Adsorbed on TiO2 (110) Surface
- 2021
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Ingår i: Physical Review Letters. - : American Physical Society (APS). - 0031-9007 .- 1079-7114. ; 126:1
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Tidskriftsartikel (refereegranskat)abstract
- Using x-ray photoelectron spectroscopy of the oxygen 1s core level, the ratio between intact (D2O) and dissociated (OD) water in the hydrated stoichiometric TiO2 (110) surface is determined at varying coverage and temperature. In the submonolayer regime, both the D2O:OD ratio and the core-level binding energy of D2O (Delta BE) decrease with temperature. The observed variations in Delta BE are shown with density functional theory to be governed crucially and solely by the local hydrogen bonding environment, revealing a generally applicable classification and details about adsorption motifs.
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- Nilsson, Per Anders, 1954, et al.
(författare)
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Beam Stone at Brötz, Gothenburg
- 2021
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Ingår i: Jazzklubben Brötz, Konstepidemin, Gothenburg.
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Konstnärligt arbete (övrigt vetenskapligt/konstnärligt)abstract
- Beam Stone is a free improvisation trio. The participants collectively explore sound improvisation, meaning interacting with sounds in a musical sense. No sound is innocent and each sound has its own narrative.
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