Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

The purpose of this study was to investigate whether cannabis use can affect cognitive functions. The method that was chosen to answer the purpose of the study was a general literature review. Article search occurred in the databases PsycINFO and PubMed. Nine articles were selected based on the study?s inclusion criteria.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.

The purpose of this Masters thesis is to make a critical analysis of Journal Impact Factor JIF. JIF is today the most widespread quantitative measure for evaluating scientific journals. Although it is internationally used and is considered authoritarian many problems have been observed. This has led to that the validity of JIF has been questioned. To identify JIFs limitations the following issues have been raised: Which are the problems with citation analysis? What criticisms have been directed towards Journal Impact Factor as a measure for evaluating scientific journals? The theoretical framework consists of theories about citation behaviour and a discussion about the characteristics of a scientific journal.

The result of this master thesis report describes the advantages and the drawbacks that will arise when implementing an Ethernet based intercommunication system in military vehicles. The report presents a possible solution and describes how different sound applications will be implemented into the suggested solution. The report show that IP LAN in vehicles leads to more advantages than drawbacks. The main advantages are that all kind of media can share the same LAN and that there is a lot of knowledge of this technique in the civil area. The main drawback is about delay.

Certain types of waste, e.g. bottom ash originating from municipal solid waste incineration (MSWI bottom ash) can be used as road construction materials. A potential problem is the possibility of substances leaching out of the road and spreading in the surrounding groundwater.The aim of this master?s thesis is to conclude whether hydrogeological type settings can be employed to, based on local conditions, provide an estimate of the probable spreading of these substances in the surrounding groundwater, and whether certain types of soils can be identified as being less suitable for the localization of a MSWI bottom ash road. A hydrogeological type setting is defined as a mappable unit with similar hydrogeological properties.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

This study gives voice to which strategies preschool teacher?s use they teach preschool children in different performance tasks. The overreaching aim of this study was to find out what teacher give expressions to, verbally and in action, and what educating strategy they use when the purpose is that the children are to learn something specific. The theoretical starting-point of the study is a phenomenography research which aims in finding and systematizing of forms of thought in terms of which people interpret significant aspects of reality. The study has a Sociocultural perspective which means that the structuring occurs through choice of which activities children have access to observe and engage in, as well as through in-person shared endeavours, including conversations, recounting of narratives, and engagement in routines and play.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This study had two different aims. The main aim was to investigate the dynamics and impact of African swine fever (ASF) on a farm in Uganda during a recent outbreak through a case study. The second aim was to estimate the presence of two important differential diagnoses of ASF: Classical swine fever (CSF) and Porcine Reproduction and Respiratory syndrome (PRRS).The field and laboratory based case study of the farm level dynamics of ASF virus during a recent outbreak (October-December 2010) on a farm in the district of Mityana, Uganda, was conducted, using interviews, ELISA and RT-PCR. The financial impact on the farm was also estimated. The impact of the outbreak was profound.

Due to the harsh competition among Swedish food retailers, in-store marketing is a crucial component in the stores marketing strategy. In an attempt to differentiate among its competitors, COOP Sweden has begun to use concave store shelves. Although the food retailing industry is one of the most studied, no research has been conducted on the concave store shelves. The objective of this study is to describe how these shelves effect the customer perception of the assortment, their experience of the store environment and their buying behavior. An S-O-R framework is used as an overall basis in order to outline the effects investigated in this paper.

Platelets are small fragments, but they are of crucial importance for the coagulation. The risk of spontaneous bleeding increases when the level of platelets falls below a thrombocyte particle concentration threshold value of 50 x 109/L. In those cases a platelet transfusion might be compulsory. Ongoing research tries to improve the quality of the platelets and to increase the safety of the method used. However, we still need to better understand which factors that affect how patients react upon platelet transfusion.

The aim of the thesis is to examine how central collective actors in the Swedish subsystem of renewable fuels use their positions of power and influence to their own specific interests and needs. In particular the thesis looks at the problems of climate change and oil scarcity and how renewable fuels are described as a potential solution. Using agenda setting theory and Steven Lukes three dimensions of power as a framework, five actors are examined and analysed. The study has been done in two parts. In the first part policy documents are analysed concerning the actors general stance towards renewable fuels, and how this is communicated to the media, politicians and public.