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.

Uppsatsens syfte är att undersöka brukarens erfarenheter av socialtjänstens försörjningsstöd. Författarna undersöker hur brukarna upplever kvaliteten, bemötande, servicen samt informationen från socialarbetaren. En kvalitativ metod användes och intervjuer med brukare utfördes för att få djupgående svar på syftet. Ett totalurval utfördes och alla som sökt försörjningsstöd i oktober månad i Fagersta kommun fick ett brev med en förfrågan om att delta i en intervju. Sex brukare valde att delta, två kvinnor och fyra män i åldrarna 24-40.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

This bachelor thesis aims at investigate how a specified house can optimize its energy consumption.Today the house often stands for the major part of the energy consumption in a consumers? life,whereas an energy optimization creates economic as well as environmental advantages. It is importantto make old houses more energy efficient, but putting high energy demands on new houses could beargued to be more important. The installations functions as both the heart and brain in a house, thusmaking it important to energy optimize these. Since the background describes the importance ofenergy efficiency and optimization in a house, the focus area of this report will be an investigation ofdifferent types of heating systems in order to be able to choose the one most suited for the house.Aspects considered when choosing the heating system was how economic the system is both inservice- and investment costs and how environmental and operational friendly the system is.Through literature reviews there were sufficient information gathered that served as a foundation whencomparing and choosing between the four systems - district heating, pellet-fired boiler, geothermalheating and solar heating.

ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

With this paper my aim has been to investigate my subjectivity and responsibility as a landscape architect and to find ways to relate to it and handle it in my work. When I advocate a certain concept for a project, I influence the outcome, and in doing so I take on a personal responsibility. Even though my judgement is built upon facts and cooperation with colleagues and other consultants, I am always responsible for the part I play and how I affect the course of action. To what extent can I advocate my view and is it actually my responsibility to do it? How is my subjectivity part of my knowledge and influence as a landscape architect? I have interviewed three well known Swedish landscape architects to have their view on the matter. Since they are all strong individuals with huge experience and influence, the personal responsibility they bring upon themselves for their design action is as important. I have also used one of my own projects as a case study, analysing my design and standpoint and my relationship to the client to illustrate how these questions emerge even in the smallest projects. In the last section of the investigation I have searched for clues in diverse literature. This section is divided into three view points; the society, the profession and the individual..

The purpose of this study was to find out how young children are allowed to influence and affect their daily lives in preschools, as well as teachers? views on the latter. My interest in this topic is born out of my experience of working with both younger and older preschool children. My view is that democratic work with older children is largely based on direct verbal communication while with toddlers it is based on an adult?s interpretation of a child?s often non-verbal expressions.

Glulam?s position at the Swedish market for building constructions has been established over the past decades. Factors affecting glulam demand are found both in global and national contexts as well in customer attitudes and knowledge of the material. Arguments for environmentally friendly and sustainable construction processes and energy-efficient designs are nowadays common, which is something that should motivate increased usage of wood as a renewable material. For the glulam industry to increase its sales, improve profitability and thereby gain market share in present competitive climate, reliable market information and updated market intelligence is required.

Detta examensarbete är utfört på Helsingborgs Dagblad AB i Helsingborg. Examensarbetet omfattar en analys ur kvalitetssynpunkt av HD:s material-, energi- och transportflöden, dess påverkan på miljön, kopplingen mellan HD:s tre kärnvärden och vikten av ett strukturerat miljöarbete samt ett antal förslag på fortsatt arbete. HD:s materialflöden består främst av material för tryckningen men även en hel del elektroniska apparater. Ett stort antal datorer och annan kontors-utrustning står på dygnet runt, året runt vilket orsakar onödigt stor energiförbrukning. HD:s verksamhet är beroende av transporter, både av material och personer.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

Under de senaste 300 åren har jordbrukslandskapet i Sverige genomgått stora förändringar. I början av 1900-talet introducerades konstgödslet och efter andra världskriget ökade gödslingen dramatiskt i syfte att maximera produktionen. Detta har lett till att överskottet av kväve har spolats ut i vattendragen. I detta arbete har stor vikt lagts vid att skapa en egen kvävemodell i syfte att simulera kväveläckaget från jordbruksmarken i Tolångaåns dräneringsområde..

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.