When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

The interest in businesses active on the countryside and their funding situation has increased in recent years. In a survey, conducted by Leif Berndtsson (2003), it was reported that there is a lack of external capital in rural areas. According to Berndtsson (2003) the lack of external capital inhibits the rural firm?s growth. The essay attempts to answer whether the shortage of external capital is a factor that inhibits development for rural businesses.

Wastewater treatment is increasingly controlled by the Swedish environmental quality objectives, adopted by the Swedish parliament. There is a need for a sewage system that can fulfill stringent requirements concerning the environment, recycling and resource use and hygiene. Additional environmental aspects in recent years are the impact of climate change, new knowledge about the effects of pharmaceuticals in water, the need for improved wastewater treatment and increased recycling of nutrients to agriculture. This report has, from a future scenario of the year 2050, analyzed seven different systems for wastewater treatment and treatment of compostable biowaste from households in Eskilstuna. A future scenario was chosen based on that within a forty year period new challenges may arise which can result in higher demands on sewage treatment than those we see today. Another reason why the future scenario was established is that changes in wastewater treatment systems are slow to establish. The analysis is mainly focused on the economical aspects but environmental aspects such as emissions to receiving waters and potential recycling of plant nutrients has also been evaluated briefly.

The goal in doing this study has been studying public interpretations of media content in the commercials that this study uses. The analysis was based on two TV commercials for feminine hygiene products. Initially, they seemed to differ from each other, but soon the question whether or not they in fact did convey the same underlying message was raised. The theoretical premises on which the study was founded on are the gender perspective in advertising and the social construction of gender. To reveal the hidden signs appearing in these commercials and to find out their meanings, we used the method of semiotic analysis.

År 2011 utlämnades recept på PPI-preparat (protonpumpshämmare) till 790 000 personer i Sverige, varav 59 % var kvinnor. Omeprazol (Losec®) är det preparat som helt dominerar förskrivningen. Den förskrivna volymen motsvarar 174 miljoner DDD (Definierade Dygns Doser), vilket är en mängd som räcker till att behandla ovannämnda personer i genomsnitt 220 dagar med en dos på 20 mg/dag. Behandling med PPI-preparat kan vara svårt att sätta ut på grund av att utsättning leder till återkomst av syrahypersekretion.Syftet med detta arbete är att lyfta fram den problematik som finns vid utsättning av PPI. Som metod har litteraturstudie valts för att besvara frågeställningen.Resultatet i studierna har visat på ökade chromogranin A-(CgA-) och gastrinvärden i plasma under en PPI-behandling.

The purpose of this study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.

Historically Sweden had a confessional teaching of religion in school, that is the starting point ofthis essay. In the Swedish school system the students have the right to believe whatever they wantbut they will be introduced to different beliefs in the subject religion. Even the church focuses onthe individuals own beliefs during confirmation. This essay explores if there is something in aconfessional teaching that contributes to the students' knowledge in religion as a school subject.Therefore a quantitative study have been performed. The study aimed to investigate the grades ofthe students that participated in confirmation and how the grades changed after the confirmation.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

Peat litter is a soft material with high absorbency. About hundred years ago many farmers in Sweden used peat litter to their dairy cows. After the World War II the use of peat litter decreased and the farmers used more straw. Nowadays (year 2007), when it is harder to find straw and sawdust to buy, peat litter is advancing again. The purpose with this study is to investigate peat as a litter to dairy cows.

The main purpose of this study is to examine what the factor or factors are to why young exposed Kurdish women stay with their family despite honor-related oppression and violence.We have used a qualitative study process consisting interviews with eight young Kurdish women. We have also applied theories such as cultural patterns and aspects of power by Mona Eliasson and normalization process by Eva LundgrenWith the material from our research we can see that the main and only factor to why the respondents decide to stay with their family is fear of getting killed or beaten.This study will provide you as a reader a better understanding of why young exposed Kurdish women decide to stay with their family..

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

According to TCO (The Swedish Confederation for Professional Employees) the worst threat to the Swedish welfare is that so many people because of bad health and unemployment are not a part of the labour force. If Sweden could make the number of people with health and unemployment problems half the size as today, the GDP would increase with more than five percent. In real money this means 110 billion Swedish kronor a year. According to SCB (Statistics Sweden) the difference between women?s and men?s absence owing to illness should be investigated more closely in order to get at better understanding of the problem.

In this master thesis, control algoritms using arm side sensors are investigated for an industrial robot. The sensors can be position encoders placed after the gearbox and accelerometers on the robot arms. Control strategies are discussed and evaluated for different models of the robot, after which chosen strategies are applied to a realistic model. Control algoritms using arm side sensors (LQ, dual-loop and PD-PID) are compared to a PID-controller that only uses measurements of motor position for feedback control. The comparison are done with respect to disturbance rejection, oscillation damping, robustness and tracking performance of a reference trajectory.