Gränsdragningen mellan näringsverksamhet och hobby inkomstskattemässigt är många gånger svår att göra. Det gäller även gränsdragningen mellan ekonomisk verksamhet och inte ekonomisk verksamhet mervärdesskattemässigt. Speciellt gäller detta verksamheter inom vissa branscher som är kostnadsintensiva, när verksamheterna inte längre är i ett uppstartskede och när de gränsar till ett stort personligt fThe distinction between business activity and hobby according to the income tax legislation is often difficult to determine. There is also the distinction between economic activity and a non-economic activity according to the valued added tax (VAT) legislation. The difficulties especially apply to activities in certain fields that are cost-intensive, when the activities are no longer in a start-up

Partikelfysik eller högenergifysik är studiet av de minsta partiklarna i all materia: elementarpartiklarna och deras växelverkan med varandra. Högenergifysikforskning bedrivs framför allt genom att accelerera partiklar till höga energier och låta dem kollidera, antingen med ett fixerat mål eller med en annan skur av partiklar. Kärnfysik å andra sidan är studiet av de tunga atomkärnorna som består Data from p–Pb collisions reconstructed with the ALICE experiment at √s = 5.02 TeV is analyzed to study J/Ψ production (a possible Quark Gluon Plasma signal) in different pT ranges. Results obtained by studying the invariant mass distribution via the dielectron decay channel show a significant J/Ψ yield from approximately pT > 2 GeV/c with statistics up to about 10 GeV/c. The signal is observed via

Titel: Att köpa rätt - en studie om hur normer präglar inköparens arbete inom den svenska modebranschen Universitet: Lunds Universitet, Campus Helsingborg, Institutionen för service management och tjänstevetenskap Kurs: SMKK10 Författare: Malin Söderblom och Johanna Adner Handledare: Eerika Saaristo Nyckelord: Inköpare, normer, “rätt”-tänket, inköpsfunktionen, modeföretag, inköpsarbete Bakgr

In addressing a theoretical discussion about cultural heritage and the process of Europe-anization, this thesis deals with how the two of them are linked and how European values come to affect the perception of a common European heritage. It further shows the dynamic interaction between local cultural actors, cross-border networking and the European Union’s cultural policy within the multifaceted

This thesis sets out to analyze a potential reframing of who owes whom? The orthodox external debt discourse describes how countries in the global South are heavily indebted to the industrialized North. However, since the industrial revolution, 20 per cent of the world’s population living in the global North has emitted 75-80 per cent of the carbon trapped in the atmosphere today. In a bizarre inv

I dagens samhälle används stora mängder vatten som måste renas innan det släpps tillbaka ut i naturen. Rening av vattnet sker i avloppsreningsverk som ska minska mängden organiskt material och mängden näringsämnen i vattnet innan det släpps ut. Om vattnet inte renas finns det en risk för negativ påverkan på sjöar och vattendrag, t.ex. övergödning. Fosfor är ett av de näringsämnen som finns i avlWastewater is an excellent source of nutrients and energy. By treating the wastewater in a clever way, it is possible to both recycle nutrients and recover energy, and thereby create opportunities for a sustainable system. In conventional wastewater treatment where the activated sludge process is used, aeration is needed and a lot of biomass is produced. In regions with warmer climate, or if low-v

Syftet med denna studie är att redogöra för och förklara vad städer bör tänka på vid utformning av en låst cykelparkering. Vidare kommer studien att klargöra och ifrågasätta konceptet med att kommuner tillhandahåller låsta cykelparkeringar, utifrån om de efterfrågas, uppskattas och om de faktiskt bidrar till att stimulera cykling. Tanken är också med den här studien att undersöka hur väl den övergThe aim of this study is to describe and explain what cities should consider when designing a locked bicycle parking. Furthermore, the study will clarify and question the concept of municipalities providing locked bicycle parking, on the basis of the demand and appreciation. The idea of the study is also of to examine how well the overall objective of the locked cycle garages conform to the users

Elin Sandell Klimatanpassning, vad behöver vi veta? Fram till idag har arbetet med att klimatanpassa samhället främst varit inriktat på det offentliga Sverige. I syfte att nå ett samhälle som står robust inför klimatförändringarna måste fler aktörer bidra. Denna studie ämnar underlätta implementeringen av arbete med klimatanpassning på Riksbyggen genom att, bland medarbetarna, kartlägga befintliClimate changes are already affecting multiple levels of both private and public sectors. The rate of climate change adaptation must therefore be increased by efficient and intelligent efforts of all actors in society. This study maps the existing and required resources in terms of knowledge in the area of climate change adaptation of employees at Riksbyggen in order to facilitate their efforts to

Anna Brandin Struvit från allt vårt skit – näringsåtervinning under utveckling Fosfor är en ändlig resurs och för att inte hota jordens matproduktion är det viktigt att återföra fosforn genom ett hållbart kretsloppsperspektiv. Det kan exempelvis ske genom att återanvända fosfor från avloppsslam. Det finns flera olika metoder för att utvinna fosfor ur avloppsslam utan att få med oönskade ämnenDuring the biological phosphorus removal (EBPR) process, the phosphorus accumulating organisms (PAOs) accumulates excess phosphorus in the form of polyphosphorus (poly-P) in the aerobic phase. In the following anaerobic zone, PAOs take up volatile fatty acids (VFAs) and simultaneously releases poly-P. Through hydrolysis of the biosludge, the slowly biodegradable organic carbon is degraded into VFA

Although Easterlin’s hypothesis of relative income has been widely supported by the majority of researchers that have tested it, these researchers have aimed to find a relationship between relative cohort size and fertility in the same time period that Easterlin examined. In this paper I argue that for the Easterlin hypothesis to be supported, it has to hold across nations as well as across time.

This paper aims to analyze and illustrate how the Swedish authorities and organizations in the province of Skåne manage and experience the phenomenon of stalking from a government and victim perspective. In October 2011 the phenomenon became penal provision olaga förföljelse (unlawful persecution) in Swedish law, in the Penal Code. The paper further illustrates the possible advantages and disadvan

The main reason for this thesis was to broaden my knowledge and learn more about lead users in the context of alternative sports, where an experimental and creative mindset is greatly rewarded. The work is centred around two avid winchboarders with the ambition to improve their activity and broaden the constraint that they are experiencing. Field research was the main tool for analysing the posi

This thesis focuses on the case of education and habilitation services in Cienfuegos, Havana, and Pinar del Rio to describe the well-being of persons with intellectual disability. The welfare of the target group is assessed through an ethnographic study of how actors from the societal sectors policy/service/household perceive that the well-being of individuals with intellectual disability is and c

This study investigates the path to high health spending among local governments in Indonesia under the setting where administrative, fiscal, and political decentralization are already in place. The motivation behind this study is that Indonesia still has low level of health outcomes. Small amount of health spending is one prominent reason for this lack of achievement. However, the effort in impro

Biotechnology company Medetect AB has developed a technology for staining of multiple cell types in the same tissue sample enabling positioning of cells as well as giving a way to distinguish between cell types. With new methods of visualising human tissue at a cellular level, comes a need to analyse this data. In this thesis, we therefore investigate some new methods, spectral non-parametric as w

This study aims at investigating whether ICT use enables firm innovation. Moreover, it aims at ascertaining whether ICT use determines firms’ degree of innovativeness and cooperation with different types of partners such as customers, suppliers and research institutions. Based on detailed Swedish firm-level data provided by Statistics Sweden that combines the innovation survey from 2012 with the s

Parents of children with mental disabilities experience more stress than other parents. This paper presents the results of a qualitative study consisting of semi-structured interviews conducted with six parents of children with autistic spectrum disorder. The aim of the study was to examine what strategies parents of children with autistic spectrum disorder use in order to manage and cope with eve

Ukraine is at a cross roads. Several important decisions are needed to be made and carried out in a short time to secure the future of their in many cases broken and inefficient district heating systems (DHS), which heat the homes and offices of millions Ukrainians today. To make matters worse they have foreign interests panting down their necks with demands of payments regarding gas bought and im

Climate change is expected to increase the frequency and intensity of the most severe weather-related hazards over the coming decades. The poor in developing countries are particularly susceptible to climate change, often living in informal or precarious settlements. In order to reduce the vulnerability in those areas and strengthen people´s capacities to adapt to climate change, there is a need f

Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av faPermanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent es