The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Syftet med vår studie var att få en inblick i hur familjehemsföräldrar ser på sitt uppdrag utifrån följande frågeställningar:Vilka motiv och förväntningar finns till att vilja bli familjehem?Hur har uppdraget som familjehem påverkat relationerna i familjen?Har familjehemmen avlastning eller behov av det?Vilken syn har familjehemmen på handledning?Hur resonerar familjehemmen kring den ekonomiska ersättningen?Studien genomfördes med utgångspunkt i kvalitativa intervjuer, där vi tillsammans intervjuade 9 olika familjehem knutna till Kristianstads kommun. I 7 av intervjuerna medverkade båda familjehemsföräldrarna, i 2 intervjuer medverkade den ena familjehemsföräldern; sammanlagt 16 respondenter.Intervjuerna transkriberades, analyserades och presenterades sedan på två olika sätt. Utifrån meningskategorisering presenterades resultatet dels i idealtyper samt tematiskt utifrån citat.Familjehemsföräldrarna i vår studie har en samsyn som par i hur de ser på sitt uppdrag, och att de arbetar väl tillsammans. I vår studie fann vi 5 olika idealtyper, som illustrerar hur de ser på olika frågor.

PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division.We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured.The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study.The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division.

Several cities have implemented various projects to improve traffic safety in city centers.During 1970s and 1980s the city centers changed as the suburbs grew and large shopping centers were located outside the center. At the same time, several projects were initiated with construction of pedestrian streets and restriction of traffic in the center. In year 1994,shared-used areas were introduced in Sweden and these areas are often used in center environments.In Sweden, municipalities are responsible for integrating security in public places and in comprehensive plans and detailed development plans. The National Board of Housing,Building and Planning is the authority for administrating planning issues and develop general guidance about planning. Traffic is one of their key issues, although today there are no concrete guidelines from the National Board of Housing, Building and Planningfor the design of traffic safety in city centers.Traffic safety in city centers affects many people because the city center is a public place.It is therefore important that there are current guidelines available that are helpful for changes and improvements in traffic safety in the city center.The purpose of this report is to formulate guidelines for planning city centers from a traffic safety perspective.

SammanfattningSyftet med denna uppsats var att ge en bild av hur ett antal studie- och karriärvägledare inom universitet/högskola förhåller sig till begreppet breddad rekrytering.Uppsatsen ville också visa vad en högskola och ett universitet har för strategier för att bredda sin rekrytering och om man medvetet använder sig av studie- och karriärvägledning för detta ändamål.Metoden var kvalitativ och resultaten byggde på intervjuer av tio studievägledare fördelade på en högskola och ett universitet, samt två personer som arbetar övergripande med breddad rekrytering på dessa lärosäten. Det som framkom är att studievägledarna överlag anser att breddad rekrytering är en viktig uppgift som ingår i deras yrkesverksamhet, vidare att vägledningen är mer psykologiskt än socialt inriktad, på så sätt att vägledarna fokuserar mer på psykologiska aspekter som t ex studentens intressen, värderingar och förmågor snarare än den sociala kontext studenten befinner sig i t ex klasstillhörighet eller genus. Det finns inslag av processtänkande men fortfarande mycket av "trait and factor" tänkande. Högskolan/ universitetet anser att studievägledning är en viktig verksamhet och använder sig delvis av den för att bredda sin rekrytering, men kunskapen om vad vägledning är och kan användas till känns delvis outvecklad.En framtidsvision är att vägledning har mer av samhällsförbättrande karaktär. Vägledaren skulle då vara en person som uppmuntrar till val utanför normen: Gränsöverskridande val.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

Syftet med studien är att i relation till musik- och kulturskolornas verksamhetsidéer/planer få insikt i elbaslärares förhållningssätt till vad som är viktigt för nybörjarelever att lära sig. Utifrån detta syfte är avsikten att försöka förstå vilka lektionsmoment elbaslärare prioriterar i sin undervisning av nybörjarelever, varför de valt att fokusera på just dessa och deras syn på eventuella styrdokument för respektive arbetsplats. Jag har i min undersökning genomfört kvalitativa intervjuer med fyra elbaslärare från olika musik- och kulturskolor. Arbetets har sin utgångspunkt i historiska perspektiv på musikkulturskolornas framväxt och de pedagogiska traditioner som format dem samt det sociokulturella perspektivet på lärande. I resultatet framkommer att det viktigaste för informanterna är att eleven får komma igång och spela så snabbt som möjligt och att den huvudsakliga drivkraften i nybörjarundervisning för elbaselever är lust, glädje och upplevelser ? vilket går helt i linje med mycket av de tendenser som behandlas i forskning rörande musik- och kulturskolan samt dess verksamhetsplaner under senare år. Under diskussionsrubriken diskuteras informanternas syn på vad de tycker är viktigt för nybörjarelever att lära sig i relation till de traditioner, idéer och värderingar som enligt det sociokulturella perspektivet styr hur undervisningen formas.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

This study was performed to examine whether horses that are kept alone in smallpaddocks are less likely to suffer injuries, compared to horses kept in biggerenclosures with the company of other horses, or not. In not yet published researchmaterial from 2005, risk factors associated with ?accidental injuries? versus ?wearand tear injuries? (represented by trauma injury and fetlock inflammationrespectively), were compared. That material, based on the results of 507 returnedquestionnaires from owners of horses in a Swedish insurance company, includedquestions about paddock/pasture confinement. The results from those questionswere then analyzed in this study in a so called case-control study, in which thegroups with trauma and fetlock inflammation were compared to a healthy controlgroup.The results show that the risk of fetlock inflammation is greater in a smallconfinement, OR for inflammation in a small paddock is 2,2 (95% KI 1,2-3,9)compared to a bigger paddock.

The aim of this one-year master thesis in archival science was to examine how municipalities take regulations concerning public records into account when they use Facebook. Another aim was to examine the involvement of archivists, registrars or similar staff in the management of the regulations. Since Swedish archival theory and practice has a close connection to the application of these regulations, such an examination was hopefully going to reveal tendencies of importance for archival science. The method used to collect information was a web questionnaire and the result was based on answers from 21 municipalities with an official Facebook page. The questionnaire showed that six of the municipalities regarded documents originating from their Facebook page as public records.

Arbetet har utförts på Saab Bofors Dynamics AB i Linköping och dess syfte är att undersöka möjligheten att applicera teorin för prediktionsreglering, Model Predictive Control (MPC), på guidance systemet i en missil av typen Medium Range Air-to-Air Missiles (MRAAM). Även implementering via Explicit MPC har undersökts. I tidigare studier har det visat sig att den moderna slutfasstyrningsalgoritmen Linear Quadratic Augmented Proportional Navigation (LQAPN), som återkopplar missilens acceleration och rotation, uppvisar en bättre prestanda än de mer klassiska styrlagarna. Det främsta intresset med denna studie är därför att undersöka hur tillvida en styrlag baserad på MPC kan mäata sig med dessa resultat. Fördelen med att använda MPC är framförallt att man kan ta hänsyn till styrsignalbegränsningar på ett direkt och intuitivt sätt.

Metso Paper offers a front-running range of solutions and services for the pulp and paper industry. At the baling unit, design solutions are developed for manufacturing and handling of pulp bales. The machines are continuously developed to satisfy customer needs. One big step in the development of the baling line was to remove hydraulics from the machines and replace it with electrical motors and pneumatics. This was not done on the folding machine which is still driven by mainly hydraulics.

Swedish agriculture has gone through big changes in the latest 60 years. The farm sizes have increased, which has led to raised tractor and machinery sizes and therefore increasing problems with soil compaction. A method to reduce these problems is to implement controlled traffic farming, CTF. All field operations are then concentrated to specific tracks by using GPS guidance. The aim of this work was to study how the tillage regime, with or without CTF, affects the soil, with the main focus on macroporosity. In Säby close to Uppsala, and Alnarp close to Malmö, randomized block trials has been carried out, and the data has mainly been taken from these trials.

This paper is based on a study seeking answers to questions about how the judges at district courts look at mediation as a way to deal with custody and visitation disputes between parents who do not live together. The questions posed in this study are: When is a mediator appointed? What result do judges expect to mediation? What do the judges say about how a mediator should work? What are the judge?s opinions about the lawyer?s role in these cases? Finally, how do the judges define the children?s needs and how do the judges check that the solution is best for the child? The study also aims to compile theories of mediation, to create new knowledge and to possibly develop new research questions related to mediation. The study is a qualitative case study with law sociological and abductive approach. The interviewed judges all have a lot of experience in family law cases.