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Gränsen mellan spel- och tävlingsvinster kan vara svår att dra, men det är ack så viktigt att den dras korrekt. Skatterättsligt skiljer sig nämligen behandlingen av de båda vinstformerna åt markant, där tävlingsvinster som huvudregel beskattas av vinnaren. Spelvinster medför däremot inte någon individbeskattning, utan här får istället arrangören vara den bidragande aktören. Avvägningen mellan spelThe line between gambling and competition wins can be difficult to draw, but it is important that it is drawn correctly. In fact, tax law differs significantly in the treatment of the two forms of profit, where competition winnings are, as a general rule, taxed by the winner. Gambling winnings on the other hand, do not entail any individual taxation. Here, the organizer is instead the contributing

Flyktingkrisen 2015 innebar en ökad invandring till Sverige och i samband med den krävdes en lagreform för att skapa en jämnare fördelning av nyanlända invandrare mellan landets kommuner. Detta resulterade i att bosättningslagen trädde i kraft i mars 2016. Den nya lagen innebär en skyldighet för kommuner att numera efter anvisning av en länsstyrelse årligen ta emot ett antal nyanlända invandrare oThe refugee crisis in 2015 meant increased immigration to Sweden and in conjunction with it, a reform of the legislation was required to create a more even distribution of newly arrived immigrants among the country's municipalities. This resulted in the Housing Act coming into effect in March 2016. The new law stipulates an obligation for municipalities to annually receive a number of newly ar

Gällande entreprenadarbeten torde det vara vanligt förekommande att beställaren påtalar fel som denne vill att entreprenören ska avhjälpa. För att en part ska kunna aktualisera en påföljd vid påstått kontraktsbrott krävs enligt branschavtalet AB 04, precis som enligt allmän förmögenhetsrätt i övrigt, att en reklamation företas. Syftet med uppsatsen är därför att undersöka hur beställarens påkallanWhen it comes to contract work in the construction sector it is common that the client points out faults that he wants the contractor to rectify. For a party to be able to enforce a sanction in the event of an alleged breach of contract, the branch regulation AB 04 prescribes, just as according to general property law, that a complaint is made. The purpose of the thesis is therefore to investigate

The term self-determination is embedded in much difficulty. It is a term whose meaning has developed considerably from its first intended usage. Today, in a world that is in several respects becoming smaller and more conformed, certain peoples claim rights they have previously not been granted in order to protect their subsistence and preserve their culture. The Sami is one of these peoples. This

Det kan vara problematiskt att hålla förhör och åberopa förhör med barn som bevittnat våld i nära relation. När barnet inte uppnått en viss ålder och mognad så att barnets medgivande till förhör är tillräckligt, ska barnet enligt föräldrabalkens bestämmelser företrädas av, vanligtvis, vårdnadshavaren. Åldersgränsen för när barn uppnått en tillräcklig ålder och mognad så att denne själv kan ta till, can be problematic. When the child doesn´t reach a certain age and maturity so the child's consent to interrogation is sufficient, the child will under föräldrabalkens provisions represented by, usually, the guardian. The age limit for when the children reached a sufficient age and maturity, so they can take advantage of their right appears as a general rule be fifteen years. If the child wi

Syftet med denna examensuppsats är att analysera konkurrensbegränsande klausuler i anställningsavtal och se hur dessa används i Sverige och i Storbritannien. Jag avser att göra en komparativ analys mellan de två jurisdiktionerna för att se hur användandet av sådana klausuler skiljer sig samt i vilken utsträckning användandet är lika. Studien är begränsad till klausuler som rör förhållanden efter aThe purpose with this thesis is to analyse restrictive covenants in employment contracts and see how they are used in Sweden and in Britain. I aim to do a comparative analysis between the two jurisdictions to see how the use of such covenants differs and is similar. The study is confined to covenants, which concern circumstances after the term of employment. I will focus on the use of non-compete

A multidisciplinary scientific research center harnessing the world’s most powerful neutron source is going to be built in Lund: ESS, The European Spallation Source. Researchers will be able to study the materials of everyday life in all their rich diversity – from plastics and proteins to medicines and molecules – in order to understand how they are built up and how they work. ESS will become a h

While migrating to other countries, persons with disabilities often face additional obstacles as non-nationals and having a disability. Being a vulnerable group it might be hard for them to access remedies and justice. As a light in the darkness, the Convention on the Rights of Persons with Disabilities was adopted in 2006 in order to promote and protect the human rights of persons with disabiliti

Problem IKEA want to avoid building a DC with insufficient capacity, and with imbalances in the material flow, therefore they want to run simulations of the system to see if the material flow is of satisfaction. The focus of this report is aimed towards capacity simulations of the Silo, the automated high storage area. Purpose Run different scenarios of the Silo with different conditions in o

In a Λ cold dark matter (ΛCDM) cosmology, the Milky Way accretes satellites into the stellar disc. We use cosmological simulations to assess the frequency of near disc plane and higher inclination accretion events, and collisionless simulations of satellite mergers to quantify the final state of the accreted material and the effect on the thin disc. On average, a Milky Way-sized galaxy has three s

Under den tidigmoderna och förindustriella perioden arbetade en stor del av den unga, ogifta allmogebefolkningen i Sverige som tjänstefolk, som drängar och pigor i andras hushåll. Där var de legalt underordnade husbonden och matmodern enligt särskilda tjänstehjonsstadgor och de hade begränsade möjligheter att söka annan försörjning, samtidigt som de ofta delade arbete och vardag med husbondfolket.The aim of this thesis is to analyze the power relations of labour and gender in the servant institution during the agrarian revolution in Sweden. The positions of servant, master and mistress are analyzed theoretically as a gendered, contracted position with both economic and moral dimensions attached to them. The analysis is applied together with a theory on bases of power, which are those areas

OBJECTIVE To estimate the causal association between intake of dairy products and incident type 2 diabetes. RESEARCH DESIGN AND METHODS The analysis included 21,820 European individuals (9,686 diabetes cases) of the European Prospective Investigation into Cancer and Nutrition (EPIC)-InterAct case-cohort study. Participants were genotyped, a

Over the last few decades, the African Sahel has become thefocus of many studies regarding vegetation dynamics and theirrelationships with climate and people. This is because rainfalllimits the production of biomass in the region, a resource onwhich people are directly dependent for their livelihoods. In thisstudy, we utilized a remote-sensing approach to answering thefollowing two questions: (1)

Background: Hypoxia and large tumor volumes are negative prognostic factors for patients with head and neck squamous cell carcinoma (HNSCC) treated with radiation therapy (RT). PET-scanning with specific hypoxia-tracers (hypoxia-PET) can be used to non-invasively assess hypoxic tumor volume. Primary tumor volume is readily available for patients undergoing RT. However, the relationship between hyp

Lateralization is a fundamental property of the human brain that affects perceptual, motor, and cognitive processes. It is now acknowledged that left-right laterality is widespread across vertebrates and even some invertebrates such as fruit flies and bees. Honeybees, which learn to associate an odorant (the conditioned stimulus, CS) with sucrose solution (the unconditioned stimulus, US), recall t

Objectives: To report the long-term outcomes from a longitudinal psychosocial study that forms part of the ‘Identification of Men with a genetic predisposition to ProstAte Cancer: Targeted Screening in men at higher genetic risk and controls’ (IMPACT) study. The IMPACT study is a multi-national study of targeted prostate cancer (PrCa) screening in individuals with a known germline pathogenic varia

Background: Despite known benefits of physical activity in reducing breast cancer risk, its impact on mammographic characteristics remain unclear and understudied. This study aimed to investigate associations between pre-diagnostic physical activity and mammographic features at breast cancer diagnosis, specifically mammographic breast density (MBD) and mammographic tumor appearance (MA), as well a

Introduction: Trypanosoma cruzi, the causative agent of Chagas disease, can infect almost any nucleated cell in the mammalian host. Although previous studies have described the transcriptomic changes that occur in host cells during parasite infection, the understanding of the role of post-transcriptional regulation in this process is limited. MicroRNAs, a class of short non-coding RNAs, are key pl

The upper elevational limits of vegetation growth in global high-mountains have been the focus for monitoring and assessment of climate change impacts on terrestrial ecosystems. However, existing studies have relied on field surveys that do not allow for large-scale analysis. Although remote sensing data have been used for local and regional monitoring of the vegetation upper boundaries, a global

BACKGROUND: Mean diffusivity (MD) and fractional anisotropy (FA) from diffusion MRI (dMRI) have been associated with cell density and tissue anisotropy across tumors, but it is unknown whether these associations persist at the microscopic level.PURPOSE: To quantify the degree to which cell density and anisotropy, as determined from histology, account for the intra-tumor variability of MD and FA in