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Sedan 1990-talet har Sverige ett dualt skattesystem, vilket innebär att inkomst av tjänst och kapital beskattas utifrån olika skattesatser, sistnämnda betydligt lägre. Denna ordning skapar incitament till att hänföra inkomster till inkomstslaget kapital. Uppsatsen syftar delvis till att belysa de teoretiska skillnaderna inkomstslagen emellan, då det är en intressant fråga i sig som dessutom är nödSince the 1990s, Sweden has had a dual tax system, in the sense that income of employment and income of capital are taxed differently, the latter considerably lower. This order creates incentives to attribute the income to the one of capital. This thesis aims to highlight the theoretical differences between income of capital and employment, whereas it is an interesting question in itself, but also

Rätten att straffa förbrytare ställer höga krav på rättssystemet att ha rättvisa och robusta prövningsmetoder som säkerställer objektivitet och opartiskhet i rättstillämpningen. Sedan Ciceros tid innefattar detta att straffa för uppsåtet bakom handlingar, snarare än handlingars konsekvenser. Men hur fastslår vi uppsåt? Syftet med denna uppsats är att undersöka hur uppsåt hanteras i svensk rätt, oThe legal right to punish perpetrators of crime places high demands on the legal system to have just and robust methods for the application of law, to ensure objectivity and impartiality. Since the time of Cicero this entails punishing the intent of actions, rather than the consequences of actions. But how do we establish intent? This essay aims to investigate how this area is managed in Swedish

Aquaculture is the culture of plants, algae or animals that live in aquatic systems. It started being developed in the 50s and it has increased enormously since then. Aquaculture has the potential of mitigating some worldwide problems such as the global hunger and the fishing pressure. However, aquaculture is not perfect and it has several impacts over the environment. In order to assess all of th

Majoriteten av forskning som jämfört gruppers socialkognitiva prestationer har genomförts på samples av personer med autismspektrumstörning (ASD) i relation till friska kontroller (HC). Ett annat kliniskt tillstånd som associerats med signifikanta sociala nedsättningar är schizofreni (SCZ). Tidigare forskning inom socialkognition har ännu inte nått konsensus gällande relationerna mellan olika soci

I denna uppsats undersöks hur lagändringen om utökad användning av elektronisk övervakning vid utvidgat kontaktförbud har beaktat brottsoffer och deras intressen. Fokus för uppsatsen är rätten till fri rörlighet. Uppsatsen utgår ifrån fri rörlighet som ett uttalat brottsofferintresse. Genom studien har jag lyft in aspekter som berör fri rörlighet inom straffrätten som helhet och specifikt vid kont

Tidigare forskning har visat på samband mellan ekonomiska och psykologiska variabler såsom skuldsättning och psykisk ohälsa. Föreliggande enkätstudie syftade till att belysa unga vuxnas privatekonomiska situation och koppla denna till psykisk ohälsa, impulsivitet samt coping. Enkäten distribuerades digitalt till ett representativt urval av unga vuxna (n = 2057) under oktober 2021. Statistiska analPrevious research has established the relationship between economical and psychological variables such as indebtedness and mental illness. The present survey aimed to illuminate the private economy of young adults and relate it to mental illness, impulsivity and coping. The survey was digitally distributed to a representative sample of young adults (n = 2057) during October 2021. Statistical analy

Oats (Avena sativa) are part of the cereal whole grain family, and their production is on the rise for the past few years due to extensive research done on the health benefits it can provide to humans. ScanOats project in Sweden is one of the research groups across the world that has done extensive work on oats. The lines CT-BG-53, CT-BG-21, and CT-BG-37 are mutant lines harvested by Crop Tailor A

Climate change adaptation is taking a more visible role in the planning agendas of countries, cities, and communities. With increasing attention being paid on the different approaches and practicalities of selecting and implementing adaptation strategies and interventions to cushion the risks and impacts of climate change. Globally, there have been calls to strengthen adaptation especially among v

In this thesis, a method that generates critical situations for autonomous vehicles with fewer resources was investigated. To produce these key examples, the strategy in this thesis explores optimization and reinforcement learning. These key examples are defined as Edge cases; these cases are situations on the border between safe and unsafe. To be able to search for them, in this paper, they are d

The purpose of this study is to examine the influence of gamification on employees in the workplace. Despite the fact that gamification is a relatively recent phenomenon, numerous studies have already been undertaken to develop the concept's theoretical foundation. In order to further expand the topic, the following study examines the workplace experiences of five end users of gamified systems

Despite the entrenched and acknowledged rational and emotional duality characterizing the organizational nature, much academic research tends to favor both the former aspect and quantitative approaches to study organizational emotionality. As the process of organizing is itself emotional, this lack of problematizations on emotional organizational constructs calls for more qualitative studies that

Internationell humanitär rätt, även kallad jus in bello, utgör de lagar som reglerar parters uppförande under en väpnad konflikt. Under de senaste decennierna har framväxten av cyberrymden som en domän för krigföring gett upphov till diskussioner om tillämpningen av internationell humanitär rätt vid krigstida cyberoperationer. Folkrättens tillämplighet i cyberrymden har konsekvent blivit bekräftadInternational Humanitarian Law (IHL), also referred to as jus in bello, constitutes the laws regulating the conduct of parties engaged in an armed conflict. Over the past few decades, the emergence of cyberspace as a domain of war has given rise to discussions on the application of IHL to wartime cyber operations. Despite the consistent reiteration of the application of international law to cybers

Uppsatsen behandlar rätten till en skälig levnadsstandard genom ekonomiskt bistånd för barn som saknar rätt att vara i Sverige (vilka benämns barn utan papper i uppsatsen). Rätten till en skälig levnadsstandard är en väletablerad rättighet i en humanitär välfärdsstat som Sverige. Av flera internationella bestämmelser som Sverige åtagit sig att följa, däribland den allmänna förklaringen, gäller denThis thesis handles the right to a reasonable standard of living through financial aid for children who lack the right to be in Sweden (referred to as children without documents within the thesis). The right to a reasonable standard of living is a well-established right in a humanitarian welfare state like Sweden. Of several international conventions that Sweden has undertaken to follow, this appl