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Studien syftar till att rättsdogmatiskt undersöka hur kryptovalutor ska beskattas enligt svensk inkomstskattelag. Uppsatsen analyserar även hur denna nya typ av valuta bör klassificeras enligt gällande rätt samt vilket inkomstslag som är mest tillämpbar vid beskattning. Studien grundas på lagstiftning, förarbeten, praxis från Högsta förvaltningsdomstolen, uttalanden från Skatteverket och doktrin. This study aims to conduct a legal dogmatic analysis of how cryptocurrencies should be taxed under the Swedish income Tax Act. The thesis examines how this new type of currency should be classified under current law and which income category is most applicable for taxation. The study is based on legislation, preparatory works, case law from the Swedish Supreme Administrative Court (Högsta förvaltn

Conference 2024 You will find recorded presentations from the conference on the Sound Environment Centre's Youtube Channel. Link to the Sound Environment Centre's Youtube Channel  About the ConferenceThis one-day conference marks the 20th anniversary of the Sound Environment Centre. The centre was initiated in 2004 and established in 2005, with the ambition to bring ideas about soundscape and acou

https://www.lmc.lu.se/aktiviteter/aktiviteter-2024/20-years-sound-environments - 2026-05-05

Föreliggande undersökning syftar till att utvärdera möjligheten att använda bioimpedansspektrometri för att mäta tumör- och vävnadsrespons på strålterapi. Bioimpedansmätningar utförda med CythorLab ™ utrustade med en signalgenerator med en känd högutgångsimpedans och signalmätanordning som kan mäta spänningen som appliceras av generatorn. Styrenheten utlöser signalgeneratorn som genererar en MLS-sThe present investigation aims to evaluate the possibility of using bio-impedance spectrometry to measure tumour and tissue response to radiation therapy. Bio -impedance measurements performed with CythorLab™ equipped with a signal generator with a known high output impedance and signal measuring device able to measure the voltage applied by the generator. The control unit triggers the signal gene

Prisutvecklingen på bostäder i Sverige har under lång tid varit en framgångssaga för säljare. Med låga räntor, stor efterfrågan och begränsat utbud har priserna stigit. Sedan hösten 2017 har en oro utvecklats på bostadsmarknaden. Priserna sjunker, efterfrågan minskar och byggföretag får svårare att sälja sina nyproducerade bostäder, vilket i förlängningen kan leda till minskad bostadsproduktion. DThe price development of housing in Sweden has long been a success story for sellers. With low interest rates, high demand and limited supply the prices have risen. Since the fall of 2017, the market uncertainty has grown. Prices are falling, demand decreases, and housing developers get harder to sell their newly produced homes, which in the long run can lead to reduced housing production. The pot

The circular economy is becoming a globalised phenomenon, but the regional emergence of circular business models differs significantly. By adopting a circular business institutionalisation perspective which bridges theory on institutional work and “ecologies of business models” we study the emergence of circular business models in Japan, a region with recent circular policy and business commitment

Popular Abstract in English The concern about pollutant emissions from combustion devices has stimulated the development of modern combustion devices. As one of the major power generation machines, modern gas turbine engine has been designed to run at fuel-lean and premixed mode of combustion in which the combustion temperature is moderate so that NOx emission is low. Combustion in premixed mode rThis thesis deals with the physics of turbulent swirling flows. Large eddy simulation (LES) method is used to investigate the vortex breakdown process, the precessing vortex core (PVC), and the effect of swirl number and flow field configuration on swirling flows. The study is based on an open source CFD code, \textit{OpenFoam}. Turbulent swirling flows are widely used in combustion devices such a

In the study presented in this paper, a vehicle driving cycle simulation of the pneumatic hybrid has been conducted. The pneumatic hybrid powertrain has been modeled in GT-Power and validated against experimental data. The GT-Power engine model has been linked with a MATLAB/simulink vehicle model. The engine in question is a single-cylinder Scania D12 diesel engine, which has been converted to wor

Although the communication aspects of sport and football organizations are receiving in-creased scholarly attention, research from the perspective of fans of such organizations has mostly been neglected. This study problematizes the gap that exists be-tween the current social media communication of football organizations, that tend to be guided by commercial interests, and the expectation of fans

Abstract A current problem in Sweden is the housing shortage. Especially young people are affected since there is a lack of small apartments. One way to increase the amount of smaller apart- ments is to retrofit unused lofts. To facilitate this type of reconstructions the Swedish parlia- ment voted for a legislative change on the first of July 2014. The change says that no elevator needs to be ins

Here you can find the Geolibrary's opening hours and contact information. Opening hoursThe library is staffed and open to everyone:Monday–Tuesday: 09:00–15:00Wednesday: 09:00–12:30Thursday–Friday: 09:00–15:00Please note! 5 May: 09:00–12.30Ascencion14–15 May: ClosedUnstaffed hoursStudents at the Department of Earth and Environmental Sciences have access to the library Monday–Friday 07:30–20:00. Acc

https://www.science-library.lu.se/about-library/geolibrary - 2026-05-05

https://www.biology.lu.se/internal/support-and-tools/purchasing-and-procurement - 2026-05-05

Economic incentives – useful, but not sufficient for meaningful mitigation efforts KLIMAT I FOKUS | Nr 13 • 2014 | LUND UNIVERSITY 2 KLIMAT I FOKUS | Nr 13 • 2014 Evaluation of economic policy incentives Economic or fiscal incentives (or disincentives) are widely used policy instruments to achieve a given desired outcome. Examples of such incentives are taxes, subsidies, soft loans, re- bates, emi

https://www.hallbarhet.lu.se/sites/hallbarhet.lu.se/files/mundaca_final_small.pdf - 2026-05-07

The Internet poses new challenges to the legal world. One of those challenges is the sale of someone else’s trademark as a keyword in different referencing service programs on the Internet. This issue has, in the recent years become an important topic and a much-litigated issue. The referencing service providers earn big profits on their referencing service programs and the biggest provider for a

The emergence of the Faster-Than-Nyquist signaling (FTN) technology has im- proved the tight spectrum resources by compressing the transmission interval between adjacent pulses. In a natural environment, data transmission via a wire- less medium and through multi-path, at a high data rate, the leakage of these paths among symbols can cause severe inter-symbol interference (ISI). In order to compen

Memories of the transition Memories of the transition is fictive. However, it is knowledge-based speculation. Much of the story is inspired by existing proposals, emerging innovations, or research on the transformations needed to meet our climate targets. We have collected some of these imaginative seeds below so that you can understand and construct your own vision of a post-fossil society. Conte

https://www.climatefutures.lu.se/ministryofimagination - 2026-05-05