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.

In the post Cold-War era, world politics was transforming itself through its emerging complex issues such as terrorism and influential and interdependent actors such as the European Union. In this new era, the European Union was developing its Common Foreign and Security Policy pillar both to present a coherent and unified EU policy and to prove its political potent in order to become an influential actor on world politics. On the other side, security environment was also transforming its content through emerging actors and issues. As one of the most prominent actors of the world politics, the EU was influenced by the transformation of security environment, whose economic ?soft power? proved necessary but insufficient for being a global power in this emerging security environment.

The aim of this Master?s thesis is to examine the environmental scanning by the employees and politicians at the central administration at the County Council of Kalmar län. The background of the study is the closing of the administration library in January 2003, which gave more tasks to the hospital libraries of the County Council.The main questions of this study concerns the information needs of the employees and politicians, what electronic sources they prefer to use to satisfy those needs and if they are experiencing a need for more support and help, from a librarian or by the development of a common catalogue of hyperlinks. All 104 persons in the population were asked to answer a questionnaire on the Intranet. The task was performed by 60 persons.

This thesis contains an empirical study of exhaustivity in the Swedish National Union Catalogue LIBRIS. The purpose of the study is to examine if fewer numbers of indexing terms in general lead to lower exhaustivity. The study contains two parts, the first part examine the mean of indexing terms per monography in the selection, the second examines the grade of exhaustivity within three groups with a low, moderate or high number of indexing terms. The 55 randomly selected titles were graded on a scale that was created from the indexing theories of Wilfrid F. Lancaster.

Bakgrund och Problem: Flera tidigare studier har visat att kultur kan påverkaimplementering av olika styrmedel i ett globalt företags utländska dotterbolag. Under desenaste decennierna har Kina blivit ett land som attraherar många direktinvesteringar, menlandets kultur anses som en komplex faktor för utländska investerare. En tidigare intervju somgjordes som en del av två grupparbeten under kandidatskursen väckte vårt intresse om hurfallföretagets ekonomistyrning fungerar. I egenskap av att uppsatsförfattarnas personligabakgrund har koppling till den kinesiska kulturen, blev valet av uppsatsämne ett avfallföretagets dotterbolags ekonomistyrning utifrån ett kulturellt perspektiv. Budgeteringnämndes under intervjun som ett viktigt planerings- och styrverktyg, och därför valdesbudgetering i fallföretagets kinesiska dotterbolag som huvudområde i denna studie.Syfte: Syftet med denna uppsats var att undersöka om utformning och implementering avbudgetering i ett kinesiskt dotterbolag som ägs av ett svenskt moderbolag påverkas av denlokala kulturen.

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

Diseases associated with monocytosis in Swedish dogs - a retrospective study. The purpuse of this retrospective study is to determine which diseases are associated with pronounced monocytosis in Swedish dogs. Records of 153 dogs with monocytosis were evaluated. The most common cause was infectious diseases (49%) of which pyometra was seen in 23% of the cases, cystitis and fever of unknown origin each in 13% and gastroenteritis in 12%. Cortison treatment was the second most common cause with 29%. A sixth of the dogs had non inflammatory diseases such as neoplasia, renal- and heartfailure.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

The aim of this study was to in laboratory experiments investigate how addition of urea, ECOX and structural materials can optimize sanitization during composting of sewage sludge. Today we strive for a sustainable society and the importance of closing the nutrient loop increases. It has therefore become even more important to safely reuse plant nutrients from human excreta to agricultural land. Partly because it increases the sustainability of society as the world's supply of many nutrients are finite, partly because it promotes human health, both by reducing disease transmission and by increasing Agricultural production. An untapped resource such as sewage sludge that is rich in nutrients and humus-forming materials could replace parts of the commercial fertilizers used in Sweden today. owever, sewage sludge contains undesirable substances such as heavy metals and drug residues, and pathogenic microorganisms.

Canine otitis externa is a common reason for a visit to the vet. Predisposing factors often complicate treatment and may result in a chronic disease progression. All otic preparation for topical use in Fass Vet contain antibiotics, corticosteroids and a fungicide. Sixty cerumen samples from dogs with external otitis, sent to the Department of Bacteriology at SVA, were categorised according to their profile of isolated microorganisms. Staphylococcus intermedius alone or together with Malassezia pachydermatis were the most common organisms found. Fifteen percent of the samples contained M.

The aim of this thesis is to describe and compare the cataloguing rules for sound recordings: the rules used by a specialised archive and common libraries respectively. We will put the rules in relation to purposes (the objectives of a bibliographic system) and principles (directives that guide the construction of a bibliographic language). The first question to be answered is in which way the set of rules used by a specialised archive differ from the one used by common libraries. The second question examines if and how the differences can be derived from purposes and principles. The sets of rules studied are KRS (chapter 6) and the Swedish version of the IASA Cataloguing Rules (1999), worked out by the National Archive of Sound and Moving Images (SLBA).

In my essay I have examined how teachers look upon their role as leader in the classroom. I have interviewed six teachers, senior level ones and teachers from the upper secondary school, about how they look upon tasks that involve planning, control, motivation, groups, and individuals. Based on their answers, I have analyzed if there is anything that can be related to a common leader competence within their profession and, in that case, how it will appear.The result that I have found has been that it exists a common leadership style that teachers are more or less conscious of. The teachers decide on what level the classes or the pupils are andafter that decision they plan their education. The leadership in the classroom can be of different kinds depending on the situation.

The Sheep is the oldest livestock, and has been in Sweden for 4-5000 years. Thanks to that you can obtain skin, as well wool and meat. Therefore it was an important animal. Sheep production has increased, strongly lately due to the pasture support. The purpose of this paper is to find out what kind of different EU-subsidies you can get and to compare the subsidies in Öland and the main land. Sheeps are very good conservationist with grass, bushes and herbs, because of different grazing lands hardness and growth is it important to control the pasturage strain. A good way to regulate this is to have different enclosed pasture to switch between. I have been studying the different EU-subsidies.

Syftet med föreliggande studie var att undersöka vilken betydelse finlandssvenska kvinnors upplevda nivå av stress, självkänsla och emotion management (att kunna hantera de egna känslorna) hade för deras förmåga att anpassa sig till en ny tillvaro i Schweiz. Utöver detta syftade studien att klargöra vilka överlappningar som fanns mellan self-efficacy och dimensionerna i Black, Mendenhall och Oddou (1991) modellen över internationell anpassning. Fyra olika skalor användes för att undersöka relationen mellan anpassningsförmåga och variablerna ovan. Resultatet baserat på 35 respondenter visade att anpassningsförmåga korrelerade både med självkänsla och self-efficacy (tilltro till sin egen förmåga). Kvinnorna skattade anpassningen till livet i Schweiz som ringa krävande, hade låga stressupplevelser och en god självkänsla.