AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

AbstractSocial welfare workers employed in the same county base their assessments on the same laws, routines and guidelines, yet it seems that they sometimes come to different decisions. It's the discretion that enables the social workers to make individualized decisions adapted to each clients unique situation.The purpose of this paper is to examine social welfare workers reflections on discretion and what influences their discretion in the professional role.Six qualitative interviews were conducted with social welfare workers in three communitys i the middle of Sweden.The main result shows that it is primarily four factors that affect the social welfare workers discretion in the professional role :External factors such as other organizations change of regulations and cooperation with other organizations.Organizational factors such as routines, rules and guidelines .Professional factors such as the opportunity to use experience and professionalknowledge to determine which measure works in different situations.Individual factors like the workers ability for initiative and the clients individualcircumstances. Social welfare workers feel that they have a relatively wide discretion in their profession. They believe they have the ability to make individual evaluations of each client, however they also believe that their discretion often is limited by lack of time.Key words: social welfare workers, clients, discretion, assessments. .

Introduction: Balance between the essential nutritive substances is important for aperson to maintain health. The surgical patient can be stricken with conditions, whichhave a negative impact on this balance and can lead to malnutrition. Working as a nurseit is important to identify patients that are malnourished or is in the risk zone ofmalnourishment since 30 % of all patients in hospitals are malnourished.Aim: The aim of this study was to examine the compliance to the guidelines fornutritional assessment and parenteral nutrition on a surgical ward. Also whether thenutritional treatment/-support was reported to the next caregivers if the patient wasmalnourished or was in the risk zone of malnourishment at the time of discharge.Method: 80 patients enrolled on the ward in the beginning of year 2011 were included.Audit of patient records was made according to the hospital guidelines for nutrition andparenteral nutrition and followed a study specific protocol.Results: The examination of the case records showed that the guidelines for nutritionwere partly complied with. Nutritional treatment/-support was reported to the nextcaregivers when needed.

A tendency of impaired oral health has lately been seen among children and adolescents. The consumption of soft drinks and fruit juices is rising and at the same time many children and adolescents skip breakfast and lunch at school. That in combination with a frequent snacking increases the risk of caries. The aim of this study was to examine the knowledge of caries, oral hygiene- and dietary habits and experience of tobacco among 12-year-old schoolchildren. The study was performed in 5th grade in four different schools in the North East of Skåne in cooperation with the dental health board clinic in Näsby, Kristianstad.

Many workplaces around the world use some kind of presentation software as an aid during presentations. At Westinghouse Fuel Service in Västerås they experienced that they didn´t know how to use this medium to its fullest extent. They wanted to increase awareness of presentation skills with PowerPoint among the employees, to improve their internal and external communication. A desire they are certainly not alone to have in the working life.My research studied how to design guidelines for the use of presentation software, so the users can easily absorb the message and find motivation to use the guidelines. In order to adapt the guidelines to their users, and thus create major opportunities for them to absorb the message, I based my study on the concepts legibility, readability and reading value.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

The aim of this master's thesis is to investigate and to explain the concept of folksonomy in the perspective of knowledge organisation. By creating a conceptual explanation and defining what folksonomy as a concept consists of, the intent is to establish a basis for evaluating folksonomy and to discuss what relevance folksonomy may have in the field of knowledge organisation. By applying a qualitative content analysis a review is performed on how folksonomy is perceived and discussed in a selection of articles written on the subject. Employing the theory of classification, subject indexing and bibliographic retrieval, folksonomy as a method for knowledge organisation is analysed. The practice of tagging in existing systems is also studied.

Isaberg Rapid AB is a company that manufactures for instance staplers and glue guns. Headquarters and main factory is located in Hestra but there are also subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China.Today has the company no logistic guidelines committed and that leads to problems since the salesmen promise different things to the customers. This contributes too many different logistic solutions for Isaberg Rapid AB. The company has also noted problems with returns of goods.The purpose with this task is to standardize and compile logistic guidelines, usable to all Isaberg Rapid AB's small to midsize customers.

Title: Television in the Service of the Public - a Study of the Public Service Concept(Television i allmänhetens tjänst - en studie av public service-begreppet).Author: Daniel FärnstrandAim: To describe the ideals, or principles, that the Public Service Ideology or concept of Pub­lic Service is based upon. The two main questions the paper aims to answer are thus:· Which principles should, according to the theoretical norm, guide Public Service activity?· Which principles guide Public Service television in Sweden today, according to the actual guidelines for the Public Service organization SVT? Method / Material: A study of relevant literature is carried out. Further, the actual guidelines for SVT are summarized. The normative guidelines are then also summarized, and a compari­son is made between this summary and the actual guidelines for SVT.Main results: Although a comprehensive definition is hard to find within the theoretical frame­work, a summary of the theoretical ideal is carried out.

ABSTRACTWhat kind of information and instructions with the consideration to diagnosis do patients, treated by the dental hygienist students at the University Kristianstad, get regarding oral hygiene, diet, flour and tobacco.The aim of this study was to examine what kind of information and instructions regarding oral hygiene, diet, flour and tobacco have patients treated by the dental hygienist students at the University Kristianstad, if they had the diagnosis caries or periodontitis. The study is based on a review of dental records of adult patients from twenty years on a supportive treatment program. In all 640 patients were enrolled at the clinic, 20050309. A selection of 100 patients treated at the clinic from 2000 was made. Fifty off the dental records should have the diagnosis caries and fifty the diagnosis periodontitis.

A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller.

As an assurance company has an overconsolidation which must be settled the question that needs to be solved is how to do it. Which are the legal rules that the assurance company has to look after? What is a settling of overconsolidation in a legal meaning? Does an assurancepolicy have to be decided? Why did not the Swedish competition authority (Konkurrensverket) accept the policy from SPP and what can be the consequenses of that decision? Are there any tax rules that needs to be solved?.

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.