In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

AbstractPurpose/Aim: To describe in-classroom use of mobile phones amongst teenagers.Material/Method: The data was collected through as use of focus groups and field studies.Main results: The main findings confirm the findings of other studies on teens and mobile phones. Teens use their mobile phones for much more than just sending text messages and making calls, there are many different types of localized usages. There is also a strong emotional connection between the device, its content and the user.Keywords: mobile phone, teens, classroom, focus groups, observation, field studies, mobility..

Bakgrund: Vid hjärtkirurgi kyls patienten via ECC (extracorporeal circulation) till 32-34 °C för att minska metabolismen och syrekonsumtionen i vävnaderna. Efter att operationen är klar är det viktigt patienten blir normoterm då hypotermi medför många negativa effekter.Syfte: Att undersöka om värmemadrassen Inditherm Alpha® hjälper patienten att hålla en normal kroppstemperatur efter ECC-avslut samt om andra faktorer, dels demografiska, dels procedurrelaterade, kan påverka utfallet av uppmätt kroppstemperatur.Metod: Femtiofem patienter som genomgick elektiv CABG och/eller klaffoperation med ECC-inducerad hypotermi inkluderades konsekutivt. Undersökningsgruppen (n=29) genomgick kirurgi med värmemadrassen Inditherm Alpha® medan jämförelsegruppen (n=26) genomgick kirurgi utan värmemadrass. Grupperna var jämnt fördelade i alla avseenden förutom kön.Resultat: Flertalet patienter sjönk i kroppstemperatur efter ECC-avslut (p < 0,0001) men majoriteten av patienterna var normoterma vid ankomst till intensivvårdsavdelningen. Undersökningsgruppen hade inte högre kroppstemperatur vid något mättillfälle jämfört med jämförelsegruppen.

Abstract A phenomenon that has been noticed more and more in media and the public space in recent years is what is called guerrilla gardening. It means the illicit cultivation of someone else?s land. This report's intention is to analyze what impact guerrilla gardening could have on today's urban space in terms of stable changes in norms and physical design. I have also focused on guerrilla gardener?s choice to carry out these actions illegally, without asking for permission, and what impact that could have on the issue of appropriating public space.

Osteoartrit (OA) är den vanligaste orsaken till för tidig pension av tävlingshästar och är den sjukdom som står för den enskilt största ekonomiska förlusten inom hästnäringen. Diagnostiken är svår i ett tidigt skede vilket gör att man vill hitta bra markörer och inflammationsmediatorer som kan användas för att snabbt ställa rätt diagnos samt sätta in lämplig behandling. Sedan början av 2000-talet har man i prekliniska studier på gnagare och människor tittat på den pro-inflammatoriska cytokinen high mobility group box protein-1 (HMGB-1) och dess inblandning i inflammationen vid artrit. De senaste åren har det även kommit studier på häst. Det här arbetet går igenom resultatet av dessa studier för att kunna diskutera vilken roll HMGB-1 spelar vid OA, dess lämplighet som markör för sjukdomen och huruvida en inhibering av HMGB-1 skulle kunna användas som en framtida behandlingsmetod. HMGB-1 är ett litet intracellulärt protein som finns i nästan alla celler hos vertebrater, bakterier, växter samt jäst.

Modern forestry requires a high degree of machine traffic for clear felling and scarification operations. The machines most frequently used are big and the traffic often results in tracks on the forest ground. There are many small streams running through a forest, in connection to logging operations, machines might cross these frequently. These crossings could result in the erosion of fine particulate inorganic matter, which ends up in the stream. The aim of this thesis was to give a general description of small forest streams of order-one in the county of Värmland and to determine the frequency of machine tracks in small streams.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

The purpose of this study has been to examine how elderly people in today?s society look upon themselves and experience their own aging. We have inquired answers to the following main questions: What main events during the life course are emphasized in the elderly?s stories about their lives, and in what way has it affected their experience of growing old? In what way have social relationships, interests and the experience of health changed during the life course? How do the elderly experience their own aging, and what emotions are expressed in the speech surrounding their life course? The results of the study have been analyzed and interpreted with the help of the life course theory, Erikson?s psychosocial development theory and the continuity theory. The results show that elderly people of today don?t feel their age.

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

Wikileaks is using the new technical solutions to mount big leaks, consisting of secret or sensitive information from the government, institutions and business. This might profoundly change the media reality and it certainly means both new opportunities and new challenges for traditional media; the conditions for the journalists, the sources and the news reporting are changing. In this thesis the relationship between Swedish journalists and Wikileaks has been the focus; they both affect each other but the conditions for this relationship is not yet clear. Clearly there is an interdependence, but who really is dependent on the other and to which degree they are dependent on each other is still a question without a given answer.The aim of this thesis has been to discern a new journalism, and how this responds to the theories of Public Journalism and Journalistik 3.0. The main aim has been to examine what Swedish journalist thinks about Wikileaks, what their attitude towards Wikileaks are,  if and how they think that Wikileaks have affected the Swedish journalism.

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

Mine waste from Ljusnarsbergsfältet in Kopparberg, Sweden, is considered to constitute a great risk for human health and the surrounding environment. Some of the waste rock consists of sulphide minerals. When sulphide minerals come into contact with dissolved oxygen and precipitation, oxidation may occur resulting in acid mine drainage (AMD) and the release of heavy metals. The purpose of this study has been to characterise the waste material and try to chemically stabilize the waste rock with a mixture of sewage sludge and calcium carbonate. The drawback of using organic matter is the risk that dissolved organic matter can act as a complexing agent for heavy metals and in this way increase their mobility.