The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The aim of this study was to try to identify what young women see as typically female and how this affects them as individuals, focusing on the female body. How free or limited do they consider themselves to respond to prevailing ideals of beauty, to men and other women. Our questions are how young women construct femininity through the body and why? We do this by using a holistic gender perspective and with the help of key theoretical concepts; gender, normative femininity, heteronormativity, performance, freedom/power and the female body,. We have had a qualitative approach and we have done interviews with six girls in secondary school age.

Increased trade and exchange within the European Community has brought with it the need for less restricted circulation of judgments. The situation has improved greatly due to the enactment of Regulation (EC) No. 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (the Brussels I Regulation).Despite recent improvements the proceedings are still time-consuming and difficult. Many creditors refrain from having judgments recognized and enforced as the proceedings cost too much time and are too time-consuming. On January the 21st 2005 a new Regulation entered into force, Regulation (EC) No.

Test har utförts för att jämföra två huvudburna displayer (HMD), Penny Interactive Glasses och Sony Glastron, med traditionella displaymetoder för att presentera information i stridsfordon. Testen innehöll ett antal scenarion kring två olika aktiviteter. Testen har utförts i en simulerad miljö bestående av ett antal datorer, en mock-up av ett fordon och en projektor. Testresultat har utvärderas med Nasa TLX, vilket är ett program för uppskattning av arbetsbörda. Enkla test utfördes för att se hur ljusnivån påverkade användandet av HMD utomhus och om enkla filterlösningar var tillräckliga för att lösa problemen. Fokus i testen låg på en HMD från Penny som hade några intressanta hands-free lösningar för att styra applikationer. En bedömning gjordes av hur väl dessa lösningar fungerade och vad, om något, som behövde förbättras för att detta skulle vara praktiskt användbart. Förutom att göra en bedömning av om HMD:er är en lösning som faktiskt underlättar arbetet i ett stridsfordon har vi också försökt komma fram till några förslag på hur de skulle kunna förbättras inom områden så som passform och användarvänlighet. Vi kom fram till att HMD-lösningar potentiellt kan fungera bättre än nuvarande lösningar om de används på rätt sätt.

Bakgrund: Att ha möjlighet att få bo kvar hemma är för äldre personer mycket viktigt. Hemmet har en central betydelse hos var och en, där personen kan känna sig trygg. Men hemmet kan vara förenat med miljörisker som ökar risken för fall. Fall är ett av de vanligaste hälsoproblemen bland äldre, och äldre personer som har fallit har en ökad rädsla för att falla igen. Rädslan att falla påverkar aktivitetsutförandet.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

Syfte: Att förklara begreppet penningtvätt och beskriva gällande rätt, samt att utifrån studiet av rättsfall se om lagen är tillräcklig på området eller om det behövs en lagändring.Slutsats: Det finns i Sverige väldigt få dömda för penninghäleri. Eftersom vi endast fann ett fall från hovrätten och ett fall från Högsta domstolen angående penninghäleriregleringen, kunde vi självfallet inte dra någon slutsats. Men utifrån de fall vi analyserade kunde vi inte se att det skulle behövas en lagändring.Vi ansåg dock att den kommande lagändringen i PTL är nödvändig för att kunna bekämpa penningtvätten..

The purpose of this study is to gain insight of four preschool teacher?s perspectives and reasoning in two different local if they working to counteract exclusion. The questions this study assumes are: How does the teachers in preschool reason about how they working against exclusion of children with diagnosis in the free game, if there are? How does the teachers reasoning about their methods and personal strategies they uses to include children with diagnosis in the free game, if they are excluded? How does the teachers reasoning about the diagnosis effect of these children?s social interaction with other children if the diagnosis became their identity? The method in this study to collect material about the teacher´s perspective on the subject is semi-structured interviews. The collected material has been analyzed and interpreted from a socio-cultural perspective.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

The attacks of September 11, 2001 have done more to focus attention on the conjunction of religion and conflict than any other event in recent history. Although much international research has focused since then on the role of Islam, religiously inspired violence is also found in countries as diverse as Thailand, Burma, or Sri Lanka, where Buddhism plays a central role. This paper addresses how these realities are reflected in two Swedish high school textbooks on religion. The thesis calls into question the manner in which Buddhism is presented in schoolbooks as the most probable candidate to be a conflict-free religion.Using Fairclough?s discourse analysis theoretical framework and Hellspong?s structural analysis, the thesis critically examines the relationship between text, the discourse practice in which text is produced and the wider social practices.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

?The new labour party? A study of the labor-market policy ideas of the Moderata samlingspartiet and their ideological change?Thesis in Political Science (C-level) at Karlstad University byJenny Ljung, Fall 2006Tutor: Susan MartonThe labour-market policy of the Swedish Moderaterna may have undergone changes in the liberal ideology. During the election the year 1991 Moderaterna focused upon questions that concerned the economic growth and the free market. In the election at year 2006 Moderaterna appointed themselves as ?the new labour party? and were called social liberals by several critiques.