The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

AbstractAuthors: Åsa Höjer, Karl WijkmarkTitle: The intercultural communicator. A study of cultures? influence on communication.Level: BA Thesis in Media and Communication StudiesLocation: University on KalmarLanguage: SwedishNumber of pages: 67Date of seminar: 2009-01-15Advisor: Jens CavallinKey words: Intercultural communication, culture, Hofstede´s cultural dimensions, anxiety and uncertainty, self-confidence, high and low context, verbal and nonverbal communication, Telenor, Pakistan, Scandinavia.Case company: TelenorPurpose: The purpose of this study is to investigate what cultural differences, regarding communication, that are present between Scandinavia and Pakistan. Furthermore the purpose is to illustrate which factors that are important for personnel working for Telenor, that are about to work in a foreign culture, in order to create effective intercultural communication.Methodology: The following study is a case study that has used a qualitative methodology with interviews conducted via e-mail. To be able to interpret and understand human experiences and situations a hermeneutical approach has been taken.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

The main purpose of this study is to take a closer look at how teachers work with writing and to examine some theories on the teaching of writing. Five teachers in two schools are included in order to get an insight in teachers? practical work with EFL writing. This has been done through classroom observations and interviews. The results show that all teachers seem to use aspects from several theories.

This master's thesis studies Utländska biblioteket, a 19th century foreign literature subscription library in Karlskrona, Sweden. The aim of the thesis is to investigate Utländska biblioteket between 1835?1864.The material consists primarily of primary sources from the archive of Utländska biblioteket. The main primary sources are the library's accounts book, its minutes, and two book catalogs. Using analytical tools from Jürgen Habermas, feminist criticism of his ideas and from Pierre Bourdieu, as well as results from previous research on older library forms and female organization in the 19th century, the thesis answers questions relating to the library as a society, its members and its book collection.The investigation shows that Utländska biblioteket was a subscription library as well as a book circle.

Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.

Syftet med detta examensarbete är att göra en jämförande studie mellan faktorerna som enligt en teoretisk ram påverkar en miljöinvestering och faktorerna som ingår i ett företags bedömnings-modell. Respondentbolaget begärde i ett tidigt skede att få vara anonymt och benämns därför som Företaget. Det är en multinationell koncern med verksamhet i många skilda branscher, men med fokus på norden och produkter som kan kopplas till lantbruk. Den teoretiska referensramen har sin utgångspunkt i begreppen värde och investering samt hur deras koppling till miljö och miljöinvesteringar för att identifiera de faktorer som påverkar en miljöinvestering. Faktorerna som ingår i den teoretiska referensramen och som jämförs mot respondentbolagets faktorer är:? Investeringens värdetillförsel? Investeringens miljöpåverkan? Hur investeringen påverkar produktionsförutsättningarna? Krav från samhället? KundkravKopplingen däremellan bedöms enligt en femgradig skala.

I ett samhälle där tiden blir en allt mer avgörande faktor ökar konsumenternas efterfrågan på tidsbesparande konsumtion. E-handel erbjuder konsumenter besparandet av tid och bekvämlighet genom att det är möjligt att göra inköp, när som helst och var som helst. När företag väljer att tillämpa e-handel innebär det att de inte längre kan möta kunden öga mot öga. Vid hemparty, som är en form av direkthandel, sker försäljningen i direktkontakt med kunden. Försäljningen äger rum i kundens hem tillsammans med dennes vänner och bekanta.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

I have in this study examined, through qualitative interviews, how adults with foreign background that are pupils in adult education in Sweden, understand the concepts democracy and dictatorship. Their expressed understandings have been compared with their former life experiences as well as with the aim of the social studies to create a qualitative understanding of essential social concepts. My starting point is theories about the adult in leaning processes. It has been assumed that the adult interprets the world much through former life experiences. I have also relied on the idea that having a qualitative, more scientific, understanding of essential subjects is important for the adult as a member of society and participator in the on-going political debate.

The Homogeneous Charge Compression Ignition (HCCI) engine is promising in terms of lowNOx, low particulates and high efficiency. Due to its homogeneous charge, where thecombustion starts almost simultaneously from a number of points in the combustion chamber,only lean mixtures are possible to burn because of the resulting rapid combustion, which is muchfaster than the combustion in an SI-engine or a diesel engine. When richer mixtures are used thecombustion will start earlier and also be more violent.To phase the combustion later and lower the combustion speed, external cooled EGR can beused. The EGR-system used in this thesis uses a divided exhaust channel where one channel andits corresponding valve are used only for transporting EGR back to the intake system.Consequently the EGR-valve is connected to the intake pressure. This system is called Direct-EGR (D-EGR).Engine tests verified that the CA50 indeed is phased later when cooled EGR is used.