The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.

In today's society it is becoming more and more important with direct marketing. Some of the direct marketing is done through e-mail, in which companies see an easy way to advertise himself. I did this thesis work at WebDoc Systems. They have a product that creates web documents directly in your browser, also called CMS. The CMS has a module for sending mass e-mail, but this module does not function properly and WebDoc Systems customers are dissatisfied with that part of the product.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

The major part of the existing research on psychological effects on participating in war or residing in a war zone shows negative effects on the person?s mental health. However not all research, from an international perspective, shows the same results. Since we haven?t found any research regarding Swedish conditions and there has been a recent implementation of a decision from the Supreme Commander regarding commanded international service for all staff within the Swedish armed forces, the question has now become more relevant.

AbstractTitle: Effective internal communication ?A case study on communication between a manager and the employees in a sportsclub.Number of pages: 40, without enclosuresAuthor: Susan AnderssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Second term 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: I aim to do a case study of a work situation, where there is no natural or direct form of feedback between the manager and the employees, and compare the purpose of the information efforts with how it is perceived by the employees.Material/Method: Qualitative research method, including an assembling method in the form of interviews, and a processing method of those interviews.Main results: All the used channels combined together (except one channel) seem to have created the right condition so that the content of the information can be perceived and used as the way it was supposed to, even though there?s no direct feedback of the information. The manager gets feedback indirectly and can therefore adapt the messages, or the information efforts, to the receivers.Keywords: Organizational communication, Internal communication, Information, Feedback..

For many companies, the Internet has revolutionized the relationship they have with their customers concerning costumer service. The use of Information Technology in regard to Internet as a media has provided companies with the opportunity to build customer databases in order to target their customers individually. The airline industry was one of the first pioneers to use the full potential of Internet to improve customer relations and its profits which we aim to investigate in greater detail in our thesis.Our thesis answers the question on how Scandinavian Airlines' (SAS) Eurobonus department uses their website to create valuable and profitable relationships with SAS loyalty club members through direct marketing. In order to answer our research question, three key informants have been interviewed - each representing different sub departments at Eurobonus; service and support, IT and marketing. Our results were that the Eurobonus department use direct marketing methods by sending customized e-mail offerings to target specific customer, using their customer databases.

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

The aim of the study was to investigate peer interaction among toddlers 12 to 30 months of age and the teachers? ways to direct the children?s play in outdoor free play situations in a Swedish preschool. Data was gathered through direct observation, and the phenomenology of Merleau-Ponty in combination with the assumption of children as social actors built the theoretical framework of the study. The results showed that the toddlers used different strategies to invite peers to interaction and made use of strategies in entering ongoing play that previously have been observed among older preschoolers. These strategies, bodily and therefore in accordance with the phenomenological approach, support the assumption of toddlers as social actors that actively engage in and make sense of their life worlds in the preschool.

Master thesis work at ITN (Department of Science and Technology) in the areas of A/D-construction and RF-circuit design. Major goal of project were to research suitable possibilities for implementations of direct conversion in transceivers operating in the 160MHz band, theoretic study followed by development of components in the construction environment Cadence. Suitable A/D- converter and other important parts were selected at the end of the theoretic study. Subsampling technique was applied to make A/D sample requirements more realistic to achieve. Besides lowering requirements on A/D-converter it allows a more simple construction, which saves more components than subsampling adds.

During the last few decades a new kind of business operation have developed and this hasforced organisations to adapt themselves to a new competitive environment characterized byincreased customer demands as well as a larger amount of competitors. Therefore companieshave had a shift in their strategies from focusing on sales numbers to focusing on thecustomer. To build lasting customer relationships, in order to create customer loyalty, havebecome an important part of the organisational strategy and the collection of consumer datais essential in achieving this loyalty. Customer relationship management systems assistorganisations in managing information about individual customers as well as managing allaspects of customer contact, with the purpose of increasing customer loyalty towards thecompany. The collection of consumer data also enables for companies to design personalizedoffers to individual customers in the form of direct marketing.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

Identification of fungi is based on macroscopic observations of morphology and microscopic characteristics. These conventional methods are time-consuming and requires expert knowledge. For the past years Matrix-assisted laser desorption ionization-time of flight mass spectrometry has been used for routine bacterial identification in clinical laboratories but not yet in the same extension for fungi. In this study three preanalytic preparation methods for fungi were evaluated in order to shorten the processing time in routine laboratory performance.Clinically relevant strains (n=18) of molds and dermatophytes were cultivated on agar plates and prepared according to the different preparation methods for protein extraction. Each strain was analyzed in quadruplicate by the MALDI Biotyper and the database Filamentous Fungi Library 1.0.The results showed that the genus and species identification rates of the least time-consuming direct extraction method were 33% and 11% respectively.