Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare. This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

Detta är en komparativ uppsats som beskriver likheter och skillnader mellan Sydafrikas läroplan, Revised National Curriculum Statement for Schools (Grades R-9), Svenska läroplanen Lpo 94 och kursplanen i religion.Hur en läroplan utformas beror mycket på landets historia. Att Sydafrika har haft mycket problem med exempelvis apartheid speglas också i läroplanen. Demokrati är något som tycks vara mycket viktigt för den sydafrikanska skolan. I Sverige har vi haft demokrati relativt länge, och det verkar nästan som att vi börjar ta detta för givet. Hur stort utrymme demokratin tar i läroplanerna och kursplanen i religion är en av sakerna jag tar upp i denna uppsats.Jag jämför också hur man beskriver religionsämnet i respektive läroplan/kursplan.

In the low-income countries of the world, rapid urbanization and decaying infrastructure results in an increasingly unsustainable situation when it comes to solid waste management. Often, the solution tends to focus on introducing technical advanced interventions based on the conditions of the high-income world. However, this thesis aims to ?nd site-speci?c solutions on solid waste management at a local scale. By taking in consideration of local conditions a customized approach is possible where the solution is not dependent on expensive structural changes.

The aim of this study was to describe and scrutinise the position of the Swedish government on whether children should participate directly or through a representative in judicial proceedings.The main questions for this study were to find out (1) what position the Swedish government has on the subject, (2) how the position is justified, and (3) what view on children the position reflects.A qualitative design was used in the study and in order to describe the position a descriptive method was used. In the second part of the study a critical approach was used to examine and analyse the position.The main conclusions were that the position is ambiguous but that it mainly reflects, with a few exceptions, that it is better for children to be represented than to participate directly in judicial proceedings. The arguments that are given as basis for the position are short and lack both the objective and subjective grounds needed to decide the best interest of the child. The analysis of the position showed that it mainly reflects a view on children as objects and when the statement reflects a view on children as subjects, it relates to age and maturity in the child..

Christianity has for a long time played a significant role in the Swedish school system, which can be seen in the syllabus of the course religion in 2011 where Christianity got a special status and the Christian alignments were explicit named. The aim of this essay was to see whether, and if so how, Christianity and its three alignments ? Catholicism, Orthodoxy and Protestantism ? had developed a greater impact in religion textbooks for grades 7?9 adapted to Lgr 11 compared to Lpo 94 and partly to see if there had been any changes and to what extent. The main question concerned whether Christianity had a greater impact in religion textbooks adapted to Lgr 11 than Lpo 94 and how Christianity could be seen as culture-religion. The sub-questions concerned whether there was any differences in what Christianity is and to what extent Christianity were represented in religion textbooks, but also if any difference to what range the three alignments where represented. The study consisted of six religion textbooks for grades 7?9, where three were adapted to Lpo 94 and three to Lgr 11.

The purpose of this study has been to find out what possibilities the journalists at the newspaper Aftonbladet have to live up to the proposed ideas and values that defines journalism, as well as how these values are presented to the readers. With this as a starting-point we have studied what kind of society Aftonbladet presents to its readers as well as how this society is supposed to work and also what it`s like. To be able to answer this question we have first researched through theories and earlier studies, literature about journalism, media science, semiotics, history and laws. With the help of the investigation we found fitting tools to perform the analysis. With the theory as groundwork we have, through the qualitative approach analyzed seven news articles from seven Aftonbladet newspapers during one week.Our study shows that the Afonbladet?s journalists have not been able to present occurrences in society in a correct and impartial manner - because they exaggerate insignificant details and neglect to show real attention to serious societal structures by using sensationalism, dramatization and a very superficial approach to the stories that they are conveying.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.