When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall Assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Syftet med denna studie var att undersöka hur legitimerade familjeterapeuter inom Barn och- ungdoms psykiatrin (BUP) upplever sin egen och sin arbetsplats kunskap gällande barn som upplevt familjevåld. Syftet var vidare att titta på hur legitimerade familjeterapeuter genomför bedömningar och behandlingar på BUP när de träffar barn som kan ha upplevt eller som har upplevt familjevåld. Frågeställningar har varit hur legitimerade familjeterapeuter upplever sin egen respektive sin arbetsplats kunskap gällande målgruppen barn som upplevt familjevåld? Ytterligare frågeställningar har varit hur bedömningar görs samt hur behandlingen ser ut som erbjuds av legitimerade familjeterapeuter på BUP?  I studien har 38 legitimerade familjeterapeuter svarat på en enkät med fasta svarsalternativ. Enkätstudien har vidare kompletterats med 13 telefonintervjuer med semistrukturerade frågor för att möjliggöra att respondenterna fått delge sina åsikter på ett friare sätt.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self Assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self Assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors Assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Hälsans Trädgård is a project which is going to start in Gamla Linköping, Sweden. The authors were commissioned by Arbetslivsresurs, a company working with work rehabilitation, to select, define and make job analyses on five work tasks at Hälsans Trädgård in Gamla Linköping. A job analysis means an analysis of the demands the job make of the individual. The job analysis used in this study is called The Revised Handbook for Analyzing Jobs (RHAJ) and is from the US Department of Labor (DOL). As RHAJ is an American instrument, the authors produced a form where the concepts are translated into Swedish to make the analysis easier.

Interaktion är det komplexa samspel mellan interaktörer där meningsskapande skerinom kommunikativa sekvenser. Föreliggande studie syftar till att översätta ettbedömningsinstrument till svenska för bedömning av interaktion mellan barn medkommunikativ funktionsnedsättning och deras föräldrar. Instrumentet Coding of Parent-Child Interaction and Communication Skills Assessment är hämtat från studier avPennington et al. (1999; 2009) och prövas på två interaktionsdyader (barn i interaktionmed en förälder) före och efter genomgången föräldrakurs för att utvärdera ominstrumentet är användbart vid bedömningen av interaktion. Den svenska versionen avbedömningsinstrumentet innehåller koder med definitioner för identifiering avinteraktionsmönster.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended Assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

Inledning: Patienter med sår förekommer överallt i vården och det är ett tillstånd som leder till ökat lidande hos de drabbade patienterna. Dessvärre fungerar inte alltid vården kring patienter med sår på önskvärt sätt. Subjektiva bedömningar görs och dokumentationen är bristfällig. Syftet med denna litteraturstudie var att undersöka om och hur bedömning och beskrivning av sår enligt riktlinjer och bedömningsformulär resulterar i förbättrad sårbehandling och sårläkning hos patienter jämfört med när olika hjälpmedel inte används. Metod: Resultatet baseras på tio vetenskapliga artiklar.

Bakgrund: Äldre personer med en demensdiagnos är en växande patientgrupp som ställer högre krav på sjuksköterskans förmågor. Demenssjuka personer kräver ett annorlunda synsätt och andra typer av observationer vid bedömning av smärta och smärtlindring, än personer med intakt kognitivt medvetande. Syfte: Syftet med litteraturstudien är att belysa sjuksköterskans erfarenhet av att smärtbedöma och smärtlindra personer med demenssjukdom. Metod: En litteraturstudie där 10 vetenskapliga artiklar granskats, analyserats och tematiserats utifrån valt syfte. Resultat: Fem olika teman identifierades: Sjuksköterskans upplevelser i mötet med den demenssjuka, sjuksköterskans smärtbedömning av demenssjuka personer, sjuksköterskans erfarenhet av att använda bedömningsinstrument, farmakologisk smärtlindring och icke-farmakologisk smärtlindring.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the Assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Purpose: The purpose of this thesis is to compare and analyze Malmö Aviation and Rica Talk Hotel's service culture. This is done by examining three themes, the organizations ways of working with training, motivation and empowerment of frontline employees.Method: The essay is a case study-based qualitative research which mainly focuses on semi-structured, qualitative interviews with various people within the two organizations.Theory: The theoretical framework considers theory within two sections. The first section, the organizations importance in service quality, focuses on service culture or service climate and different management strategies. Section two, the employees? importance in service quality, focuses on three themes: training, motivation and empowerment of frontline employeesResults: Both Malmö Aviation and Rica Talk Hotel are companies that put great emphasis on developing and maintaining a quality service culture within the organization.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.