The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The present study examines the effect of a nine-hour Acceptance and Commitment Training (ACT) intervention for teachers who experience stress. Twenty-two teachers from four different counties in southern Sweden were randomly allocated to an ACT intervention (n=15) and a control group (n=7). The ACT condition received three three-hour sessions of ACT over a six-week period, and the control group received a three-hour stress lecture at one occasion. At a follow-up four-weeks after completed intervention, ACT participants showed significant in-group differences on stress, psychological flexibility, general health, and burnout. At a between group comparison, only psychological flexibility was significantly enhanced at the follow-up.

During the transportation of logging residues (LR) the material´s low density is a problem that results in low use of pay-load capacity. Comminution or compression of LR are possible methods to increase pay-loads. In the present thesis studied a bundling machine which was mounted on a truck chassis, and the subsequent transport and crushing. The truck bundler created bundles that were larger and longer than other bundling equipment on the market. The objectives were to determine the total time consumption and its allocation over work element and machinery, to measure dry matter (DM) content of green and brown LR-bundles.

The annual demands for forest fuels increases in Sweden. At present, large unutilized biomass resources is found in young, dense forests from which about five million oven-dry tonnes (ODt) (23 TWh) could annually be extracted as forest fuel. But harvesting small trees give high logging costs and new cost-efficient harvesting techniques are therefore required. The aim was to study the productivity of Vimek 608 BioCombi in forest fuel thinning of Lodgepole pine and to calculate the economy of the harvesting and estimate the thinning quality. The time study was performed in Åmarken in the county of Västerbotten.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The objective of this study was to investigate how power relationships between journalists and politicians were shown in the fictional BBC tv-series ?The Hour?. We wanted to investigate how these power structures is narrated by the producers of the series and what impact the narration could have to the audiance of the 21th century.We choose to analyse a total of 12 scenes from all of the six episodes, which are all set in Britain during the beginning of the Suez Canal crisis in the 1950?s, all seen from a BBC editorial point of view.In our analysis we chose to use two different kind of methods, the first one was a situation analysis and the second one a text analysis. The situation method was useful to get a perception of the relations between the participants .The text analysis we used to analyse what was said in the tv-series and to interpret underlying motives.The fictional form necessitated a personalization of power structures, in the sense that each and every power was represented by a single character; political power was for instance represented by the character of Angus McCain.

The aim for the study was to examine a harwarder´s (combined harvester-forwarder) productivity when harvesting forest fuel in first thinning stands that contains Lodgepole pine and calculate the economy of the harvesting work and estimate the quality of the thinning . The field study area where located near Arvån, about 15 kilometres south ?east from the city of Lycksele. The field studies were taken place in three different stands. All tree stands had the same tree age, but the tree species combination and the density varied.

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

This study investigates the evolution of depictions of Maoist China in Swedish history textbooks from 1970 to 2010. Through examining textbooks from this period, 20 years before the end of the cold war and 20 years after it, this study aims to investigate how quickly and how radically textbooks can change in their depictions of controversial and significant historical periods. Comparing descriptions of both people, tumultuous events, and general trends in China under Mao's rule, this study finds significant differences in how the textbooks describe Maoist China. While textbooks in the 1970s give a largely positive, sympathetic and hopeful view of China, during the 1990s and 2000s that perspective has been overtaken by an overwhelmingly critical view of Mao and his rule, focusing on his failures and dictatorial rule. The findings add to a somewhat divided field of research on the adaptability of textbooks, leaning toward the idea that textbooks can change rapidly during times of turmoil in a society..

In today?s modern society with high-speed connections covering the globe people are more than ever finding themselves gazing into the cold lights of the computer screen. On the other side a strange and exciting world yet to be explored awaits. Many are those who spend hour after hour running over green hills swimming in vast blue oceans in the lands of Azeroth, the playfield in the MMORPG game World of Warcraft. In media we often read and hear alarming reports on players stuck in this virtual world, ceasing to play a part in the real world.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

A purchase decision can be seen as a multifaceted context that raises many unanswered questions. Understanding the consumer's evaluation of alternatives is complex and should be studied at a deeper rather than wider scale. There is a problem for retailers to understand how the consumer manages a purchase decision in a retail setting with durables goods that generates a higher effort. The aim is to describe the decision rules used by the consumer and how they are expressed in this context. A better understanding of which ones they use and how they are conveyed will help retailers to create effective marketing solutions that generate positive outcomes as increased profitability and customer satisfaction.

In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.