Bitcoin har exploderat från att 2008 enbart ha varit en idé, till att det idag är den femtonde största valutan i världen. Även mining har blivit en enorm industri. Trots detta tillämpas de generella reglerna i inkomstskattelagen (1999:1229), vilket innebär att Skatteverkets vägledningar får stor betydelse. Uppsatsens syfte är därför att kritiskt granska Skatteverkets ställningstagande gällande minBitcoin has developed from 2008 merely being an idea till today being the world's 15th largest currency. Also mining has become an enormous industry. Despite this, the applicable law is the general rules in the Swedish Income Tax Act (1999:1229). During these circumstances, guidance from the Swedish Tax Agency plays a crucial role. The purpose of this thesis is to critically analyze the Swedis

Bilförmåner har kommit att bli ett allt vanligare upplägg i både svenska och danska anställningsförhållanden. Med bilförmån menas att arbetsgivaren tillhandahåller en tjänstebil till arbetstagaren som denne kan bruka privat, ofta istället för kontant lön. Samtidigt bygger båda ländernas rättssystem på neutralitetsprincipen, där varje inkomst i inkomstslaget tjänst ska beskattas lika oavsett om detABSTRACT Over the past few years company cars have become a more and more useful and prominent component within the Swedish employment conditions. A similar development can be seen in Denmark. Furthermore, both the Swedish and the Danish regulation in regards to employment benefits is based on the principle of neutrality, whereby every income related to a person's employment is to be taxed acc

Aface the crashing wave of the global climate crisis, humans are struggling to stay afloat. Building a raft of sustainable environmental ethics whilst swimming in the dark waters of unsustainable “modernity” requires a herculean effort. And yet, here we are. The Education for Sustainable Development (ESD) curriculum of Yakushima municipality in Japan is doing its localised part to gather the wood,

The purpose of this thesis was to investigate the knowledge sharing and creation practices of adult women with ADHD on TikTok. This thesis also provides a methodological exploration of the implications of ethics, method and sampling when conducting research on TikTok, and contributes to previous studies on TikTok communities by proposing a digital ethnography bricolage, as a suitable method for ap

This masters thesis work has been carried out at the divisions of mechanics at Lund university. The purpose has been to find out more about tungsten and how its material properties are affected by crystal structure defects. This is of interest as tungsten at the research facility ESS will be used in an environment that leads to defects in the material. Molecular Dynamics (MD), which is a simulati

To help protect the health, safety and well-being of vulnerable adults and children receiving care within licensed facilities and prevent future incidents of maltreatment, state human services licensing departments investigate allegations of maltreatment occurring within these facilities. Despite these efforts, maltreatment continues to occur and is increasing within licensed facilitates across th

In a profit-dominant narrative/world and a commodifying social-ecological system, the interactions between humans, environment and nature show us complex inequity and effects on the interwovenness of human health and the health of the environment. In this study, I aim to depict a different approach to human well-being. For that I lived in a so-called ecovillage named Gaia Terra and studied their w

Following postcolonial thought, this thesis argues that colonialism can be reconceptualized as an identity conflict. Consequentially, reconciliation theories concerned with identity creation and societal beliefs can be applied to better understand postcolonial relations. Through a discussion of sociopsychological reconciliation and ontological (in)security, this thesis discusses perceived insecuri

In recent decades, international financial institutions (IFIs) have become loud advocates for gender equality in development and post-conflict recovery contexts. Several organisations have incorporated standalone objectives of women’s empowerment and gender equality in their work. However, feminist scholars have aimed critique towards IFIs for perpetuating already existing inequalities in post-con

Knowledge is a key element in the transition to sustainable agriculture. Focusing on the biodynamic viticulture in Switzerland, this thesis investigates how winegrowers learn to change their practices to produce, without synthetic pesticides, in the context of conventional agriculture hegemony. The interviews conducted with biodynamic winegrowers, having carried out a transition, resulted in sever

Forests are vital for life on Earth. However, they are increasingly threatened, mainly by economic growth. Valuation of forests is dominantly viewed through instrumental values, which is highly problematic as forests are not seen in their complexity. This thesis understanding is based on criticising paradigms of the dominant economic and political system by mainly focusing on economic growth and i

Given a backdrop of industrial land use fractures in Northern Sweden, the kind of human-environmental relations cultivated in Sapmi has consequences for Sami indigenous sovereignty and ecological sustainability. Critically investigating different nature relations is of significance to Human Ecology fields in order to deepen knowledge on both unintended and intended consequences of how we understan

This thesis evaluates the political focus of the Swedish and Finnish green parties by examining their election manifestoes since year 2000. This is investigated through a content analysis with a coding scheme based on theories and previous research about post-materialism and post-material political issues. The theory of Inglehart regarding post-material value change, from material focus to post-ma

This study has examined whether there is a link between the degree of social exclusion in society and the will to defend one’s country. The study was conducted through a survey of 102 Swedish high school students at Borgarskolan in Malmö where the respondents were asked a number of questions that measured their social exclusion in society based on three variables: trust in the state, national prid

År 1987 infördes den första demokratiska reformen i Sydkorea, vilket har bidragit till att landet idag är en välutvecklad liberaldemokrati. Nordkorea har fortsatt bedriva en auktoritär regim sedan Koreas splittring 1945. Den här uppsatsen behandlar Nord- och Sydkoreas olika politiska utveckling sedan 1980-talet. Det är en komparativ studie med mest-lika design där orsakerna till ländernas olika po

As global average temperatures are rising, the populist radical right party Alternative für Deutschland (AfD) has ramped up its anti-climate but pro environmental protection politics. As this focus is nascent, the question of how and for whom does the political ecology of the AfD articulates meaning has yet received little attention. My analysis of seven semi-structured interviews with party membe