Denna uppsats utreder hur finansiella produkter klassificeras i inkomstslaget kapital, och vilka skatterättsliga skillnader som finns mellan de olika kategorierna i inkomstslaget. Utifrån praxis och inkomstskattelagens systematik redogörs för hur en avyttring av kryptovalutan Bitcoin ska klassificeras och beskattas. Gällande rätt analyseras sedan mot bakgrund av principen om likformighet och skattThis paper examines how financial products are classified within the capital gains bracket and which tax differences follow from such classification. Based on practice and the methodology of the Income tax act, the paper describes how a divestment of the cryptocurrency Bitcoin should be classified and taxed. The result is thereafter analyzed from the perspective of the principle of uniformity and

Utgångspunkten för den svenska rättsordningen är att enskilda inte ska be-höva anlita juridiskt biträde eller ombud för att föra sin talan hos myndighet eller domstol. Skatteförfarandet och skatteprocessen är, precis som övriga förvaltningsförfarandet och förvaltningsprocessen, som huvudregel skriftlig. Grundtanken är att beslutsmyndigheternas utredningsansvar (officialprinci-pen) tillsammans med

Inom internationell straffrätt har det länge debatterats huruvida försvaret att en soldat begått ett internationellt brott efter befallning av förman ska innebära ansvarsfrihet för den åtalade. Om en soldat blir beordrad av sin befälhavare att begå ett brott så står han inför ett dilemma. Han kan antingen vägra, och riskera repressalier från nationellt håll, eller begå brottet, och riskera att bliThe defence of superior orders is the answer to what is called the soldier’s dilemma. This is so called since on the one hand, a soldier is bound by national legislation, military practice, and often psychological pressure to unquestioningly follow the orders of his superior. On the other hand, when this order is illegal, he is bound by international law to refuse to follow the order. There are th

I denna uppsats behandlas det migrationsrättsliga frihetsberövandet förvarstagande och vilken rättslig domän detta kan anses tillhöra. För att svara på vilken rättslig domän förvarstagande tillhör har jag studerat förvaltningsrättsliga och straffprocessuella frihetsberövanden och de syften som motiverar dessa. Således behandlas tre olika former av frihetsberövanden, förvarstagande enligt utlänningThis thesis examines what legal body detention within migration law is considered belonging to. In order to find this out, I have studied detention within the bodies of administrative- and criminal law, along with the reasons that motivates the different types of detention within these. Three types are examined; migration detention according to the Aliens Act, detention as compulsory care accordin

Do Russian Melitaea butterflies contain the symbiotic bacteria Wolbachia? Background Up to 60 percent of insect species in the world are infected with the intracellular, obligate symbiont called Wolbachia pipientis, making it one of the most common arthropod endosymbionts, and potentially one of the most successful organisms on Earth. The bacterium affects its host species in negative and/or posi

Fermentering av Kimchi – Saltets inverkan Bakterier används ofta inom bioteknologi antingen som verktyg för forskning eller för innovationer, och ett sätt att för vem som helst att få användning av bakterier är genom att fermentera mat. Koreansk Kimchi är en fermenterad rätt kryddad med chili, ingefära och vitlök som blir alltmer populärt i väst. Denna söt-sura, salta och lätt kolsyrade inlagda

Utility theory and Monte Carlo simulations are used to calculate optimal allocation for long term as well as, risk averse investors with a portfolio consisting of one risky asset and one risk-free bank account. The problems solved in this thesis are divided into two types, static and dynamic. A strategy is given for a static problem, such as Buy and Hold (B\&H) or Constant Weights (CW) and op

This master thesis explores options for efficient simulation in the product development process ofa composite part. It’s method is a result of observation of the development process within twoleading companies, both renowned specialists in their respective domains. Koenigsegg Automotive,is probably the most famous and carbon fiber intensive supercar producing company in the world.Altair Engineerin

Är vilda humlor hotade av köpehumlor? Tänk dig att det är sommar. Det är soligt och varmt, nästan lite för varmt, och du söker skydd i skuggan. I en hängmatta, med en god bok, en kopp kaffe och nyplockade jordgubbar kan sommaren nästan inte bli bättre. Att vi får lyxen att njuta av solvarma jordgubbar och andra frukter och bär, det har vi bin, humlor och andra pollinerare att tacka för. Så myckePollinating insects are important, not only to wild flowering plants, but also for crops. But the number of pollinators is decreasing all over the world. This is thought to happen mainly because of the lack of suitable habitats but also of diseases and pesticides. The decreasing number of pollinators have led to an increased need of managed honeybees and bumblebees for pollination of crops. This c

Explores the origins of suburban expansion and identifies 9 key ‘symptoms’ of urban sprawl – including car dependency, social isolation and monofunctional neighbourhoods. The research is based on a site location of Deer Park in Melbourne, Australia. By making proposals at the metropolitan, district, neighbourhood and block scales the aim is to challenge these symptoms, thereby improving the functi

This bachelor’s essay is about how social workers as street-level bureaucrats are dealing with addicted clients and how the process continues in order to find the most optimal treatment for them. The aim was to study which factors, according to the social workers, that were considered as most important and how they affect their task to find an adequate treatment for these clients. Furthermore, the

Removal of a gene in E. coli bacteria Although bacteria are commonly associated with something negative and disgusting it is not the whole truth. It is true that some bacteria can have negative consequences, but as with most things it is unfair to generalize. Bacteria are actually is fascinating organisms. There are many uses for bacteria as well, such as production of protein and other genetic w

ompT - a challenging gene to disrupt in Escherichia coli Our goal in all its simplicity was to delete a gene in two strains of E.coli. ompT is a gene encoding a protease, which is a protein that break down other proteins. We wanted to disrupt ompT and see what effect it could have on recombinant protein production. A method for achieving this is homologous recombination via a system called λ Red

Analys av vattenkvaliteten i floden Rocha belägen i Cochabamba, Bolivia Att det bruna vattnet i Rocha floden som rinner genom Cochabamba-dalen är förorenat råder det ingen tvekan om. Vattenbristen, befolkningsökningen och utsläpp av orenat avloppsvatten ökar föroreningen av den viktiga vattenresursen vilket begränsar användningsområdena och sätter befolkningens och omgivningens hälsa på spel. In this study, a physico-chemical analysis of the Rocha River was performed during the beginning of the rainy season 2018 in order to examine the current state of the water quality in the river at six different locations. The river, located in the Cochabamba department, Bolivia, was examined from upstream in Sacaba to downstream in Sipe Sipe. An additional aim was to determine social and environme

Syftet med denna uppsats är att undersöka hur mediepubliken uppfattar dagens klimatjournalistik samt vilka positiva och/eller negativa känslor klimatjournalistiken kan skapa. Analysen görs utifrån ett sociologiskt perspektiv. Uppsatsens metod är blandad och innehåller en kvalitativ intervjuundersökning och en kvalitativ innehållsanalys. Uppsatsens intervjuresultat av den kvalitativa intervjuunders

Japan lies on an area frequently hit by typhoons while city functions are clustered along the flat coastal areas, hence Japan has experienced lots of storm surge disasters up to the present. Coastal areas along the Suo-nada Sea also have the vulnerability against storm surge and in the past Typhoon 18 in 1999, Typhoon 16 and 18 in 2004 made remarkable damages in the areas. Furthermore, due to glob

The purpose of the study is to examine the attitudes towards criminal records, presented in Flashback in order to gain greater knowledge and understanding of how the criminal record can affect (re)integration. The material consists of posts from the forum Flashback with content about how the criminal record can affect an individual's opportunities in the society and to integrate. The method pe

This paper evaluates the diversification possibilities in emerging markets for a Swedish investor. Two investors with different objectives, one seeks to minimize her risk and one seeks to maximize her risk-adjusted return, are examined. We investigate how non-normal distribution of returns affects the investments and if the benefits of diversification are decreasing over the time period 2006-2018.

In 2012, the Government made an amendment to the Act of alcohol, which meant an exception to the licensing of alcohol on special housing, including for elderly people. The aim of this study was to gather experiences among nursing staff about when elderly’s alcohol consumption becomes problematic and how they argue to solve a problematic situation. Although how the staff of nursing home for elderly

While career-related motives are not given much attention in studies on party membership, there are strong reasons to believe that such professional factors are important for young party members. This study is the first comprehensive investigation of how career-related motives impact the willingness of Swedish leading young party members to become politicians in the future. A unique survey among t