Sexmånaders- och ettårsregeln är en av de metoder som används för att eliminera den internationella dubbelbeskattningen. För att sexmånaders- och ettårsregeln ska vara tillämpliga får inte den skattskyldiga personen göra kortare avbrott i Sverige som är mer än 6 dagar per varje hel månad eller mer än 72 dagar under ett och samma anställningsår. I lagen stadgas det inget om hur många dagar en skattskyldig får tillbringa i tredje land, dock har SKV kommit med ett ställningstagande som berör denna fråga. SKV har kommit fram till att en skattskyldig inte får vistas mer än 8 dagar per hel månad eller mer än 96 dagar under ett och samma anställningsår i Sverige och i tredje land.SKV:s ställningstagande har ifrågasatts då det bland annat anses att ställningstagandet saknar stöd i lagtext, förarbeten och praxis. Mot bakgrund av SKV:s ställningstagande är uppsatsen syfte att analysera för vilka lagtolkningsmetoder SKV har använt sig av i sitt ställlningstagande samt att utreda för huruvida SKV har stöd för sitt ställningstagande i lagtext, förarbeten och praxis.Analysen om vilka lagtolkningsprinciper SKV har använt sig av i sitt ställningstagande visar att SKV har använt sig av en subjektiv lagtolkningsmetod.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

In game development, performance is everything and the Playstation 3 provides a unique platform for utilizing parallelization of code to achieve extremely high performance. In this master?s thesis the issue of animation with smooth skinning is migrated from being a GPU process to becoming a parallelized and 358% faster process. This method is incorporated in an existing commercial game engine and integrated in a currently in development title for the Playstation 3. An in-depth study covers parallel processors, the CELL processor, used in the Playstation 3, and how contemporary industry leading game developers are utilizing the same unique architecture to increase their own games? performance..

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

This study was based on measurements of growth and shape of 50 clones of wild cherry, Prunus avium L, in south Sweden and aimed at finding out wether or not any of these clones are useful for commercial propagation. Initially, a short assembly of documented knowledge concerning wild cherry as a timber producing tree species was put together. The study of the 50 clones includes information gathered during the fall of 2006 from four trials located in the counties of Blekinge, Småland and Västergöland. The oldest trial, founded in Tranemåla, Blekinge, in 1992, was focused on offspring and aimed at discerning differences between provenances and at developing an adapted plant material. The other experiments were both clone trials and founded in 2002. These are based on 50 individuals selected from the offspring trial in Tranemåla.

There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

As the Swedish governments long term goals include a reduction of fossil fuel dependency, increasing pressure is placed upon energy companies to create and develop new solutions for renewable energy. The following case study was done in collaboration with the company Sydved Energileveranser AB and one of their contractors, Enarssons Skogsentreprenad AB. The objective of the study is to examine the bioenergy situation in region of Skåne and evaluate the potential solutions in the region for a forest-fuel assortment, based on a bioenergy-cutting-system. As a part of this study I have compared ordinary manual cuttings done with a chain saw and cuttings made using the new ?bio- energy cutting system?. The cuttings made under both systems were tested in areas near agricultural fields or pasture land in order to maintain an open landscape.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

Ruins and derelict places have since long fascinated and attracted humans. With my starting point in the wild vegetation and the spontaneous activities taking place on derelict land and in industrial ruins, I explore with help from the theoretical sociology, what creates not only this fascination but also fear. The purpose of the thesis is to explore and exemplify how the industrial ruin as a place outside the restrictions and control as well as design intentions of modern society can be used as an inspiration in a landscape architecture context.The modern city consists of areas and places with a well defined purpose. A piece of derelict land or a disused building is instead ambiguous, undefined and open for new purposes. However described in negative terms, these placesare often perceived as places of mystery and magic.

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.

This essay is about the tactical basic principles as they are mentioned in the Swedish Doctrine for land based operations (2005) and the German side during the battle of Verdun 1916. The purpose of this essay is to clarify whether the used doctrine is appropriate to use on future attrition battles.        This is done by a case study of the German side during the battle ofVerdun. In this case study indicators of the basic principles are then identified and analysed with the starting point at the two questions that the essay is based around. The essay starts with an introduction where above is attended, in the second part the basic principles, the background to the battle and the battle itself is described. Finally the tactical basic principles are analysed and discussed based on the questions that the essay is based on.In the analysis and the discussion the conclusion is drawn that the tactical basic principles were present on the German side during the battle of Verdun and that they are of a general character and may be applied on both attrition warfare of 1916 and modern battles of attrition..

Ämnesområdet avhandlar svenskt, finskt, danskt och norskt bistånd (säkerhetsfrämjande stöd) till de baltiska länderna Estland, Lettland och Litauen under perioden 1991-2001. Undersökningen omfattar främst den säkerhetspolitiska målsättning som respektive nordiskt land har haft för sitt stöd till respektive baltiskt land under 1991-2001. Syftet är att  analysera de fyra nordiska ländernas individuella säkerhetspolitiska  målsättningar och därigenom se om de fyra nordiska aktörerna verkligen är så koordinerade i sitt stöd som de övergripande målsättningarna kan ge sken av? Uppträder de fyra nordiska länderna som den koordinerade aktör som man ibland kan få uppfattningen av? Eller är det så att de i verkligheten agerar som fyra separata aktörer? Som modell för att analysera det nordiska ländernas stöd har det vidare säkerhetsbegreppet för staten använts..

Vid utsändning av personal är det vanligt att arbetsgivare använder sig av nettolöneavtal för att undvika att personalen säger nej till en utsändning av ekonomiska skäl. Genom att garanteras en nettolön blir skattesatsen i det land som utsändningen sker till betydelselös för den utsände. Detta beroende på att den utsände får det belopp den har blivit lovad och inte mer eller mindre oavsett vilket land personen sänds ut till. När arbetsgivaren åtar sig att betala den skatt som belöper på inkomsten uppkommer en skatteförmån i form av fri skatt.Syftet med uppsatsen är att klargöra rättsläget när det gäller förmån av fri skatt. Eftersom utrycklig reglering i lag saknas inleds uppsatsen med de allmänna principer som styr svensk skatterätt.

Podcast is a new audio media in Sweden and has become larger and increasingly more popular in the past few years. In line with this, companies have seen the opportunity to use this type of marketing in the new coveted media and have created a new marketing tool in the form of sponsorship. Previous studies in this field indicate that this is a very effective method to reach a broad audience, but it still is a relatively new area with very little research in existence today. This study is an analysis of how receptive listeners are to marketing through podcasts and the ability companies have to create a sustainable and effective strategy for successful marketing through this type of medium. The collection of data for this study consists of two different qualitative interviews, the first one with listeners that were chosen, and the second with the sponsor company for two of the largest podcasts in Sweden. The essay´s empirical evidence shows how receptive listeners are to marketing via podcasts, what their podcast habits look like, what form of approach in marketing they prefer, and how often they take part in different offers. From the interviews with listeners and sponsoring companies in the study, it is concluded that the best and most effective strategy for marketing through podcasts is to weave advertising in the conversation and therefore increase the credibility and disturb the listener as little as possible.