The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

According to the national curriculum guidelines for elementary school, preschool and after-school 2011, (i.e. Lgr11), the Swedish school is based on a democratic foundation. Schools should prepare students to develop an understanding and acceptance of cultural diversity not only in the society as a whole but also how this should be reflected in the morals and ethics between us. The purpose of this study was to describe how teachers in multicultural schools perceptions and experiences on teaching pupils with diverse immigrant origin, and how they apply these cultural expression in practice.In particular, I focus on four teachers in multicultural schools and how they reason about applying cultural expressions that are transmitted at these schools and by them. Explicitly, I review how from policy documents and their own personal pedagogic are reflected in the actual teaching.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

Urban trees contribute significantly to our society. By providing ecosystem services and a habitat that other urban species and ecosystems depend on, both biodiversity and the people in the city benefit. Some characteristics that the trees possess include functioning as biological filters for the atmosphere and water, as well as positively impacting people's mental health. However, urban trees are challenged by stressors such as pollution and a drier environment, making them particularly sensitive to climate change. The goal of this study was to estimate the expected magnitude of climate change in Gothenburg and compare it with the current urban species' natural climate boundaries to understand the extent of the climate threat and which species appear to be most at risk.

The purpose of this essay is to examine sfi (Swedish for immigrants), which is an ingrational-political tool with objective of teaching immigrants to read and write in Swedish. With the use of critical discourse analysis we examine the discursive practices within sfi. We also examine our methodological and theoretical approaches, and our application of them. Our research questions are as follows:? How are the discursive usage of ?person centered? and ?society centered? expressions being used?? How well does our methodological and theoretical resources work?In our theoretical viewpoint we use ?post colonial theory?, which is a perspective concerned with global power relations seen from a historical perspective.

This degree thesis is based on an assignment from BEOMAT in Storfors. BEOMAT is a company that constructs and sellsclay pigeons to both the national and international market.Our main purpose with this paper is to find a solution/system that can replace the expensive and space demandingOlympic trap facility. Our solution will replace fifteen clay pigeon throwers with one automatic thrower whosimulate all throwers together. The system will be provided with an appropriate control system for mass productiontherefore this system needs to be user-friendly so no previous knowledge is required.Totally 405 different throw coordinates will be stored in the programme in nine different subprograms. According tothe Olympic-rules the throwers should coincidence within certain specified conditions, this will be solved with anrandomizer in the programme.

Background: According to the Swedish Social Board induced abortions are increasing in the modern day society. Nurses who work with in the gynecological department can come across patients seeking care for an induced abortion.Theoretical framework: The findings of the study will be discussed in relation to Peplau's nursing theory, ethical concepts and nursing concepts.Aim: The aim of the literature review was to illuminate the experiences of nurses working with induced abortion.Method: A systematic literature review with an inductive approach was chosen. The findings are based on seven qualitative and two quantitative studies. The articles were assessed through two different modified templates based on qualitative or quantitative design.Findings: Nurses and midwives experienced their work with induced abortions as emotionally stressful. However, it was highlighted that all women have the right whether to choose abortion or to proceed with the pregnancy.

It has been proposed that pidgin languages are similar in their marking of tense and aspect. This study wishes to answer three questions: 1) are there similarities in the marking of tense and aspect in pidgins, 2) are there similarities between the source languages and the pidgins they result in, and 3) does the development of tense aspect marking in pidgins follow the general patterns of grammaticalisation observed in other languages. Two quite different approaches are used to analyse the languages. Firstly the concept of grams is used, that is, a representation of a grammatical category in a specific language, e.g. the perfect in Swedish.

The purpose of this study is to carry out a follow-up study of the reading stimulating project Arts in Reading. The project was in progress between the years 2007 to 2009 in Sweden and nearly 80 librarians from 57 public libraries participated. The aim of the project was to initiate new methods fot how to stimulate reading for children. The promoters of the project wanted to initiate the use of new art forms in the work for reading promotion, encourage more collaboration with new actors in the culture area, and co-operate more with the children.The aim of the present study is to investigate to which extent Arts in Reading really succeeded in establishing its goals, whether new methods were brought about, and how this work was done. Another aim is to find out how librarians in public libraries work to develop children's reading.The theoretical framework is based on Ragnhild Söderbergh's term inculturation, Elisabeth Björklund's research on how children acquire literacy, and Lev S.

Schmallenberg virus (SBV) is a novel arthropod-borne orthobunyavirus emerging in Europe in 2011 to 2012. Acute SBV infection causes diarrhoea, fever and reduced milk production in dairy cattle, but it is mainly the reproductive disorders (abortions, malformed foetuses and stillborn animals) in ruminants that have caused substantial economical losses. The prevalence of the virus outside of Europe is poorly investigated. SBV or SBV-like antibodies were detected in Mozambique in 2013, which raised interest for a similar study in Tanzania. In this study in Tanzania, blood samples were collected from 478 sheep and goats from 39 herds in 15 different villages in three districts, covering areas in the north, south and east of Tanzania. The epidemiology of the virus was investigated by tracing antibodies by ELISA and mapping of the virus by PCR was started.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

The aim of this Master?s thesis is to examine how nuns regard reading. The reading of the Bible is a regular element in their everyday life. This study however, focuses mainly on the nuns? self-chosen reading beyond the reading of the Bible.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

The aim of this study was to investigate factors that ex-criminals believe have been of importance to them when they decided to leave a lifestyle of criminality behind. The study was based on eight semi-structured interviews with informants who had committed various forms of crime. Common to all informants is that they are now members in the Swedish association KRIS (In English: CRIS, Criminals Return Into Society), living a life without crime. The stories of the informants have been analyzed on the theoretical basis of social ties, the exit process, role loss, motivation and the life course perspective. Our study showed that the informants have been affected and motivated by various life events that could be identified and pin-pointed during the interviews.

Purpose: The aim is to investigate the mechanisms behind the destructive entrepreneurship in the assistance industry.Method: To investigate the destructive entrepreneurship in the assistance industry, we conducted a qualitative study in the form of semi-structured questions. In total, we interviewed four authorities and an employer organization.Theory: Theoretical framework: The study is based on Baumol's (1990) theory of productive, unproductive and destructive entrepreneurship and rent-seeking by Murphy et al (1991), but the study's principal theory that we have chosen to apply is the routine activity theory of Cohen & Felson (1979) that describes three elements that must come together in order for a crime to be committed.Conclusions and discussion: Our study shows that it is clear that there is both fraud and abuse within the assistance allowance, which can be done in different ways. Some users simulate their illness that they exaggerate their need for assistance. Some assistance providers have abused the compensation by paying lower wages and empty false wages etc. The study showed that there also exists a type of human trafficking.