AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is Consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

Gliding and sealing functions in Öhlins shock absorbing systems sets great demands onthe contacting surfaces. In this particular case, the bushings and the sealings on acylinder piston. The surface wanted is a surface with both low frictional forces and smallleakage. This study was done with the goals of investigating and determining existingsurfaces due to the frictional force and leakage. How can we in an easy mannerdescribe these?A number of ten front forks were part of a main study.

In this essay the author has studied teachers work with order and measure in the classroom. The empirical survey method has been collected through interviews of focus groups from three different schools located in three different municipalities consisting nine participating teachers in total. The aim with the study is to understand the complexity of creating order in the classrooms by the existing means of control and finding an answer to teachers reasoning around the two articles ?We need to inform how the situation are in school when it is at its worst? and ?Stop defaming school?.The analysis is structured by my questions at issue which are;How does the teachers' work with the means of control which exists in the curriculum to maintain the order in the classroom; how does the teachers concure to the concept of order in relation to the media and the political statements that exists regarding the order issues at school; are there any alternative measures and methods to maintain the order in the classroom.The result shows a unanimous view about what order is among the teachers. Order is a necessity for the pupils to have a good studying climate.

International research has shown that through the involvement of the school library and the school librarian in the daily school work with the pupils, the pupil´s learning can be increased and reading comprehensions significantly improved.One purpose of this master`s thesis is to study the school librarian as a brand, representing the school library as well as the school librarian and whether there is a correlation between different comprehensions of the professional role of the school librarian. This is done by examining whether there is a difference between a specific librarian´s own perception of their professional role, compared to the image of the school librarian among teachers and principals working in the same school district and by comparing the profile the school librarian expresses with the image that is conveyed through communications via webpage, written and oral information given on services and competences provided by the school librarian and work carried out by her.A difference of comprehension of the school librarian´s competence and work, could be part of an explanation as to why the correlation between the involvement of school librarians in the school work and the improved learning achievements of the pupils has not resulted in the expected measures, regardless of the investments in school librarians and school libraries. The school librarians´ school identity could be difficult to establish. Whether or not the profiles and images of the professional role are Consistent with each other is a much more manageable purpose which could go a long way of explaining the circumstances of the school libraries.That is the reason why we have examined whether the comprehension the school librarians have of themselves corresponds with the idea/ conception/ image conveyed to their surroundings, and with the idea/conception/image encompassed by people in their immediate surroundings..

In the next few years the pollutants loading at the Slottshagen wastewater treatment plant in Norrköping is going to increase due to the reason that one of the waste water treatment plant in the district will be shut down.A survey of how these different pollutants are divided in the treatment process is therefore necessary for mapping out both the loading and treatment efficiency.This can be achieved by studying mass balances.Mass balances were carried out for the water treatment process for the mechanical/chemical,biological and the chemical stage.The mass balance studies show that the treatment efficiency was very good. However in order for the mass balances to be quite Consistent and to ensure complete coverage of results and conclusions i.e. more reliable results, sludge samples should be collected and taken at different times per day and the influent rate should be investigated.In this work mass balance has been set up in order to illustrate and identify the factors that should be considered and taken care of for further estimation using mass balances in the future. Furthermore this survey results in a calculating model for the mass balances at thisplant.This calculating model is used as a tool to facilitate future calculations for mass balances for the water treatment process at Slottshagens wastewater treatment plant.Moreover it provides a basis for carrying out further estimation of the treatment process in the near future.In this project the importance of some operating parameters was also taken in consideration.This calculating model can be modified so that calculations of such operating parameters i.e. sludge loading and sludge age can be easily performed.Such information can be used further to evaluate different operation alternative in order to ensure an optimal use of the treatment process with in the plant..

Within all industries, there is a change in working time required; this also includes the construction sector. However, the way construction sectors are differentiated is by not having been given the opportunity to be practiced or tested.  The aim of this thesis that we have done in collaboration with the Concrete Industry was to investigate the possibility of developing an automated method for quality assurance of SKB at the site. The idea is to make the O-funnel to be more utilized and therefore ensuring that the appropriate concrete quality is provided which eventually would lead to a better development in the production process.The project has involved theoretical work and laboratory experiments. The theoretical work gave us a good foundation at the beginning of the project. After gathering the information and material, the laboratory experiments began by SCC in their laboratory in Hammarby. The collected data from the various laboratory tests formed the foundation for trying to relate measurements for consistency of SCC with each other and therefore find out how measurements from O-funnel varies with different concrete mixtures.

The purpose of this examination was to find how supervisors interpreted the termsvocational identity and vocational culture, found in the diploma goals in workplace-based learning at the Child- and Recreation Programme. To reach the purpose, I formulated questions that I answered through a qualitative study. I made six interviews with pre-school teachers who had been supervisors for students at the Child- and Recreation Programme. The informants answered the same questions and the answers were recorded. The result of the study showed that the supervisors made a fairly Consistent interpretation of the terms.

ABSTRACTBackground: Obesity and overweight are health issues that more than every tenth person around the world suffers from and the number of individuals with BMI >30 is every growing. As a result, more patients that are subjects to anesthesia will have an increased BMI. Changes in respiration, airway anatomy, altered drug metabolism and multiple physiological changes in the body makes general anesthesia, of the patient with obesity, an anesthesiological challenge.Purpose: The aim of this study is to identify the specific anesthesiological nursing care of the patient with a BMI >30, undergoing general anesthesia.Method: A research plan is created and to test its credibility, a pilotstudy of 15 surveys in two surgical departments will be conducted. This study has a qualitative inductive design and the data collected through semistructured questionnaires. The result was analyzed using qualitative content analysis.Result: The result showed a clear focus on three main areas; airway management, pharmaceuticals and positioning of the patient.

In recent years cognitive training in order to improve cognitive abilities have becomeincreasingly popular and a lot of research has been conducted within this field. The natural agingprocess has a negative effect on many of our cognitive abilities and this relationship also has a strongconnection with hearing loss. Elderly with hearing loss is therefore a group that could benefit fromcognitive training. Objective: The purpose of this study was to investigate different types of cognitivetraining directed towards working memory in older adults and to examine the results observedregarding efficacy of this type of training and its transfer effect. Method: A literature reviewconsisting of 17 scientific articles published between 2005-2014.

Aim: The aim of this study was to describe the nurse?s work at an emergency department trough a perspective of caring.Method: A literature review has been made of twelve studies published between the years of 2002 ? 2012. The focus of all the studies was on Swedish emergency departments.  Results: The researchers found four themes that they choose to use as a way of describing the nurses work in the emergency room as detailed as possible. These themes were: ?The emergency room?, ?the nurse?s job assignments at an emergency department?, ?the patient?s experiences? and ?lifeworld and communication?.

An unpredictable global environment has resulted in high unemployment in Sweden in 2025. To ensure continued positive development of the country's GDP, it is therefore important to promote organizational diversity, as this can in turn contribute to increased innovation. However, unconscious bias among managers and recruiters can lead to distorted recruitment decisions that risk undermining diversity efforts. This study aims to increase understanding of how managers and recruiters handle unconscious bias during recruitment, as well as to identify specific methods organizations can use to improve their diversity. The study includes twelve qualitative interviews with respondents in formal managerial or recruitment roles from eight different organizations, analyzed through theories and previous research.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and Consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry. The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.

This thesis has the purpose that through a text analysis examine how four schoolbooks for high school treats the religions Judaism and Hinduism. The schoolbooks are from the years 2000, 2001, 2003 and 2009. The perspectives are from a religious viewing point, that means that the women are religious, Jewish feminists and Hindu feminists. The theories used are written by these women and are academic litterature.  The questions are how are women represented in the schoolbooks, is the feminist critique present or are the two religions represented and described in an invariable way, and is the description of Judaism and Hinduism Consistent with the curriculum?The text analysis used in this examination means that reality is organized through and by the language used by the actors in that reality.

The objective of this graduate work is to gain a better understanding in how pre-school educators are able to work with music in their pre-school activity to promote child development. We also want to enlighten possible factors for the development of children based on music and to form our own ideas of whether teachers choose to apply music in their didactic practice or not.The point of this essay has been to attempt answering on what importance music makes for children's development and learning in pre-school, and how teachers could work with music in pre-school in order to promote children?s development. Our data consists of six interviews and two observations realized at a pre-school in Södertälje.We took heed from the theories laid out by Lev Vygotsky's which describe four different levels of development that includes educational development in social interaction between teacher and child. Our choice of this theory is inspired by our seeking deeper understanding of Vygotsky's theory´s application to the aesthetic approach in the interaction in meaning making and learning.The result of our study confirms previous theory and research in that music as a form of expression has a major impact on children's development.