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Tjänst eller näringsverksamhet? - En studie av gränsdragningen vid hobbyverksamhet

Denna uppsats undersöker gränsdragningsproblematiken mellan inkomstslaget tjänst och näringsverksamhet vid utövandet av hobbyverksamhet. Med hjälp av den rättsdogmatiska metoden har lagtext, förarbeten, rättspraxis och doktrin undersökts för att fastställa gällande rätt. Gränsen för när en verksamhet klassificeras som hobby respektive näringsverksamhet är i många fall svår att avgöra. Huruvida en

Marsupial Mitogenomics

Popular Abstract in Swedish Marsupialia (pungdjur) delas in i 280 nu levande arter, som är uppdelade i 19 familjer och sju ordningar. Släktskapet mellan de sju ordningarna har studerats på molekylär nivå på grundval av mitokondriella genom som sekvenserats i sin helhet. Pungdjur, jämte placentala (moderkaks-) däggdjur och kloakdjur, utgör de nu levande representanterna för klassen däggdjur. PungdjThe relationships of the mammalian infraclass Marsupialia have been investigated by phylogenetic analysis using completely sequenced mitochondrial genomes. The organisation and structure of the marsupial mitochondrial genomes deviates from the general mammalian structure. Several features, not known from other mammalian mitochondrial genomes have been shown to be present in all seven living marsup

Experimental study of the effect of air split ratio on thermoacoustic instability in a centrally-staged swirl burner

This study focuses on one of the critical design parameters of lean premixed (LPM) combustors-the air split ratio (ASR) between the pilot and main stages. The effect of the air split ratio on thermoacoustic instability is experimentally studied based on a centrally staged model combustor. It is found that the thermoacoustic instability is suppressed with the ASR higher than 20%. The acoustic modes

Computed tomography measurements of different dimensions of maxillary and frontal sinuses.

We have previously proposed the use of Doppler ultrasound to non-invasively stage sinus infection, as we showed that acoustic streaming could be generated in nonpurulent sinus secretions and helped to distinguish it from mucopurulent sinus secretions. In order to continue this development of a clinically applicable Doppler equipment, we need to determine different dimensions of the paranasal sinus

Looking into the cradle of the grave: J22564-5910, a potential young post-merger hot subdwarf

Context. We present the discovery of J22564-5910, a new type of hot subdwarf (sdB) which shows evidence of gas present in thesystem and it has shallow, multi-peaked hydrogen and helium lines which vary in shape over time. All observational evidence pointstowards J22564-5910 being observed very shortly after the merger phase that formed it.Aims. Using high-resolution, high signal-to-noise spectrosc

Characterization of ultrafine particles from hardfacing coated brake rotors

Automotive brake rotors are commonly made from gray cast iron (GCI). During usage, brake rotors are gradually worn off and periodically replaced. Currently, replaced brake rotors are mostly remelted to produce brand-new cast iron products, resulting in a relatively high energy consumption and carbon footprint into the environment. In addition, automotive brakes emit airborne particles. Some of the

Managing customer order decoupling points in supply chains

The concept of a customer order decoupling point (CODP) has been discussed since 1984. The CODP refers to the point in the supply chain at which a product is linked to a specific customer. Consequently, make to stock (MTS), assemble to order (ATO), make to order (MTO), purchase and make to order (PMTO), andengineer to order (ETO) all refer to different positions of the CODP. The CODP separates the

Membranes for lignin and hemicellulose recovery in pulp mills

Numerous applications of membrane processes are feasible in pulp mills. The challenges inherent in these applications vary. High pH and high temperature call for ceramic membranes when treating spent pulping liquors, whereas low-cost membranes are needed when treating dilute process streams in mechanical pulp mills. Ultrafiltration has been used to recover lignosulphonate in sulphite pulp mills fo

Estimating operational releases of 14C and 3H of the GE-Hitachi BWRX-300 & Rolls-Royce SMR using full-core modeling in Serpent 2

The purpose of this project was to find estimates of the operational releases of 14C and 3H from new SMR technology that is being considered in Sweden, namely the Rolls-Royce SMR and the GE-Hitachi BWRX-300. To achieve this goal, models of the reactors of interest were made in the continuous-energy Monte-Carlo neutron and photon transport code Serpent, where the production of 14C and 3H could then

Teachers’ Reflections on Role Modelling and Pragmatism

The ancient rhetorician and teacher Isocrates placed language and rhetorical education as central to civic life. His teaching highlights training the rhetor in spe to acknowledge particular circumstances and situations (kairos) and debating both sides (dissoi logoi) in order to foster political wisdom and address practical problems (Walzer). Isocrates’ main pedagogical principle is imitation, that

Whose Experience is the Measure of Justice?

Robert Alexy’s theory of legal argumentation is among the notable contributions made to mainstream jurisprudence in the last three decades. Remaining true to its rational discursive mission, it engages with both analytical positivism and natural law theories. A recent collection of essays edited by George Pavlakos explores Alexy’s theory from a number of philosophical standpoints, revealing its th

Visselblåsare och olika intressenters intressen på arbetsmarknaden: En komparativ studie mellan Sverige och Norge

Uppsatsen behandlar ämnet visselblåsare utifrån ett intressentperspektiv. Yttrandefriheten är grunden för visselblåsare men den skapar ibland svåra intresseavvägningar. Rätten i sig ger även exempel på olika intresseavvägningar. Syftet med uppsatsen är att synliggöra vilka intressen som ligger till grund för hur gällande rätt har utformats avseende visselblåsare. Vidare är syftet att jämföra vilkaThe subject for this essay is Whistleblower from a stakeholder perspective. Freedom of expression is the foundation of the Whistleblowers. But sometimes it creates difficulties when balancing different interests (for instance duty of loyalty). The law also gives examples of the balancing of different interests. The purpose of this essay is to highlight the interests which are the basis for how the

A study of the stellar populations in the Kepler field

Det är uppskattat att det finns fler stjärnor i universum än vad det finns sandkorn på jordens stränder och öknar tillsammans. Precis som stränder och öknar formar vår värld formar stjärnor vår galax och det bortom denna, och precis som att ett sandkorn är för lite för att berätta något viktigt om en strand, ger en stjärna inte mycket information till astronomer. Men många stjärnor i ett till varaStudying the formation and evolution of galaxies is a fundamental problem in astronomy that warrants repeated investigation by astronomers. How do spiral galaxies like our own come to have its distinct spiral arms? How do stars and their properties change over time and will they continue to evolve in the same manner? To try and attempt to answer such questions we need to look to our own Galaxy the

Syllabussimm24 1

Syllabus for SIM ___ Social Studies of Science, 10 Swedish credits, approved by the Board of the Faculty of Social Science ___ Dnr S2011/331 Faculty of Social Science Syllabus for SIMM24 Social Sciences: Social Studies of Science and Other Forms of Knowledge, 7.5 credits, second cycle (A1N) The course was adopted by the Board of the Faculty of Social Sciences on June 14, 2012, and the syllabus was

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/syllabussimm24_1.pdf - 2026-06-06

CirclePolicyBrief 2022-02 NEW

Empowering agents to drive change in policy-making Empowering agents to drive change in policy-making – the case of Smart Specialisation implementation in Stockholm CIRCLE – CENTRE FOR INNOVATION RESEARCH | LUND UNIVERSITY POLICY BRIEF 02 | 2022 CIRCLE POLICY BRIEF | 02-2022 Empowering agents to drive change in policy- making – the case of Smart Specialisation implementation in Stockholm Te EU aim

https://www.circle.lu.se/sites/circle.lu.se/files/2026-03/CirclePolicyBrief_2022-02_NEW.pdf - 2026-06-06

Them Ostrowska eng

1 JOANNA OSTROWSKA Oni Homoseksualiści w czasie ii wojny światowej Them The World War Two History of Non-Heteronormative People Them: The World War Two History of Non-Heteronormative People (Original title: Oni. Homoseksualiści w czasie II wojny światowej) by Joanna Ostrowska Genre: Non-fiction / History Publisher: Wydawnictwo Krytyki Politycznej Publication date: April 2021 Pages: 368 Materials a

https://www.gender.lu.se/sites/gender.lu.se/files/2021-10/Them_Ostrowska_eng.pdf - 2026-06-06

Lunds-universitets-magasin-3-2007

lum_2007_03 LUM Lunds universitets magasin | Nr 3 | 2007 VITAL HUNDRAÅRING Rumsrena bilar med nya bränslen Fusket som kom av sig 2 LUM NR 3 | 2007 IN I KYLAN LUM NR 3 | 2007 3 Det är kanske lite oväntat, men Sve- riges kallaste plats ligger faktiskt i Skåne. Närmare bestämt på Ingvar Kamprad Designcentrum vid Lunds universitet. LUM gick dit och fick känna på li- vet vid minus 50 grader. Metalldörr

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-3-2007.pdf - 2026-06-06

Lunds-universitets-magasin-6-2006

LUM nr 6 - 2006 LUM Lunds universitets magasin | Nr 6 | 2006 Postdoktorander på krigsstigen Stor donation till kinesiska KLIPPAN PLATS FÖR MÖTEN LUM NR 6 | 2006 3 Toppmoderna laboratorier, kontors- rum, bibliotek och mottagnings- rum börjar nu gradvis fyllas med verksamhet i CRC, Clinical Research Centre, Medicinska fakultetens nya stolthet på universitetssjukhusets område i Malmö. Två av husen är

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-6-2006.pdf - 2026-06-06

Minutes GS Board 240418

Graduate School Graduate School Board, 2024-04-18 In attendance Board members Lena Karlsson Director of Studies, Graduate School Leysan Storie Program Director, Politics and Society of the Contemporary Middle East Catia Gregoratti Program Director, Global Studies Marta Kolankiewicz Program Director, Social Studies of Gender Christopher Swader Program Director, Social Scientific Data Analysis Mikha

https://www.graduateschool.sam.lu.se/sites/graduateschool.sam.lu.se/files/2024-05/Minutes%20GS%20Board%20240418.pdf - 2026-06-06

Publication in molecular and cellular neuroscience

Regional Specification of Neurosphere Cultures Derived from Subregions of the Embryonic Telencephalon Regional Specification of Neurosphere Cultures Derived from Subregions of the Embryonic Telencephalon M alin P arm ar,1 C harlotta S kogh, And ers Björklund , and K enneth C a m p b ell2 Wallenberg Neuroscience Center, Division of Neurobiology, Lund University, Solvegatan 17, BMC A11, S-221 84 Lu

https://www.regenerative-neurobiology.lu.se/sites/regenerative-neurobiology.lu.se/files/publication_in_molecular_and_cellular_neuroscience.pdf - 2026-06-06