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.

AbstractPurposeThe purpose of this thesis is to examine the Swedish students? habits regarding videos on Youtube and create an understanding towards what makes them viral. The purpose is also to state how companies should make use of visble and hidden viral marketing to get their message out to the customers.MethodThe thesis uses both a qualitative and a quantitative method. At first there was a qualitative focus group with 6 Swedish students. The focus group generated valuable information which later was used to create surveys.

 The aim of this thesis is to examine men's attitudes towards literature, and how social norms affect their book reading, in order to contribute to the knowledge of why men's book reading is decreasing. This is realized through a discourse analysis of literature recommendations in men's lifestyle magazines.Two magazines, King of Sweden and Magazine Café, are examined through critical discourse analysis. Theories of discourse are combined with theories of gender to explore how gender stereotypes affect men's reading habits.The analysis shows that ideals of masculinity have a great influence on the book recommendations. Social norms, associated with gender, also seem to have significance to whether or not a book is considered suitable for men to read. These are, inter alia, norms of heterosexuality and violence.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

Cultural relict plant species from the Nordic countries have been collected by the Nordic Genetic Resource Center (NordGen) for the purpose of conservation. To ensure high seed vitality in store, regular germination tests need to be conducted. It is important to get a correct viability status, but the knowledge of seed dormancy in the cultural relict plants is often poor. The objective of this study was to investigate how seed dormancy is affected by cold stratification. The study includes 31 accessions from 28 species with the purpose of establishing germination protocols.

This paper contains an analysis that sets out to investigate how sustainable development is portrayed in textbooks used in gymnasium level civics education. The study covers three textbooks, all in current use. The paper sets out to explore the relationship between the books chapters on economics and those about environmental issues. The sum of these two parts is in the context supposed to make up the books big picture of green sustainable development, i.e. the ecological aspect of sustainable development. An analytical model will be used to categorise and compare the three textbooks.The method chosen for this is analysis of ideas by use of ideal types.

The investigation analyzed the implementation and application of the Swedish National Archives' new Process-Oriented Archives Description Model to activities of the hierarchical, function-oriented and decentralized university organizations.The basic reason why a new archive description has evolved is because documents are becoming more and more digital. It requires a new interpretation of how evidence is secured for their reliability and authenticity, and a new way of looking at provenance, for the purpose of describing and searching electronic documents. The new archive description model's logical structure is based on business processes.The relationship between the new archive description and a function-oriented organization's activities can be seen from the different outlooks of processes between archive activities and activities of the organization. It is also reflected in the modification that all universities have made ??of the new archive description model to be more flexible and pragmatic to fit a function-oriented organization.The relationship between provenance and process-oriented archive description is mainly the link between documents and business processes that produce them.

Problem Faith in the power of advertising has varied largely through the ages, and since we know that advertising is paid for, it therefore has less weight than the usual news. Publicity through promotional activities is in turn difficult to control. The question which of these two ways to communicate with the market that is the most effective, is equally entitled to ask, as difficult to answer. Purpose/Aim This paper is designed as a pilot study with two different objectives that go hand in hand. The first overall aim is to investigate how advertising and PR / publicity can be measured with the same tools while designing this metric.

Oxygen consumption and carbon dioxide production are usual measurements within the sports and training physiology. The same measurements are also common when it comes to establish the amount of energy that is used during work and to establish the intensity of work. The volume of oxygen that is consumed contra the volume of carbon dioxide that is produced can be used to calculate the metabolic rate within the human body. This calculation shows the percent relationship between carbohydrates and fat in the metabolism. The first accurate method to measure the breathing gases for use in metabolic calculation was established in the early twenty century when the Douglas bag method was introduced.

ABSTRACTThe purpose of this c-level essay shall try to illustrate how a good leader is formed. We have investigated what influences leadership style, personal characteristics or individual competence have when recruiting a new manager. This study has been carried out with comparative applications because we wanted to study the similarities and differences between the Unemployment Office, the Social Insurance Office and the Social Welfare Administration.We have used a qualitative method in interviews both with employers as well as the from the trade union representative?s perspective. Part of our results indicates that the trade union representatives and the employers are not always unanimous and do not request equivalent characteristics and knowledge at recruitment.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

Då allt fler människor väljer att bosätta sig i stadsmiljöer med närhet till service så som skolor och affärer, blir konsekvensen att landsbygden alltmer avfolkas. Ett sätt att hålla orter på landsbygden levande kan då vara att göra en satsning på småskalig turismverksamhet. Turismutveckling på landsbygden är en möjlighet eftersom många lockas att vistas i lands-bygdsmiljöer på sin fritid, då det i dessa områden finns god tillgång till traditionella natur- och kulturmiljöer, vilket stadsmiljöer inte kan erbjuda i samma utsträckning. Något som är viktigt för att lyckas med en sådan verksamhet på en plats som kan uppfattas ligga avsides, är att nå ut till potentiella besökare och fånga deras uppmärksamhet. Detta kan innebära svårig-heter för en mindre organisation som har begränsade resurser och marknadsföringskunskaper.

Syfte: Studiens syfte var att reliabilitetspröva stabiliteten för M-SES för patienter med långvarig smärta genom test-retest metoden. Syftet var även att undersöka samtidig validitet för M-SES, genom att utföra M-SES och SES mätt vid samma tillfälle.Metod: I studien undersöktes self-efficacy instrumentet M-SES på Uppsala Akademiska sjukhus, på avdelningarna för Smärtcentrum och Smärtrehabilitering. Frågeställningarna berörde vilken stabilitets reliabilitet mätt med test-retest som förelåg hos M-SES, samt vilken grad av samtidig validitet som förelåg för M-SES korrelerat med SES. Den slutliga undersökningsgruppen bestod i frågeställningen om stabilitets reliabilitet av 29 patienter (23 kvinnor, sex män), och i frågeställning om samtidig validitet av 22 patienter (17 kvinnor, fem män).Resultat: Vid prövning av stabilitets reliabilitet för M-SES visade resultatet en stark korrelation, med korrelationskoefficient 0,92 och p<0,05. Det förelåg även en god överrensstämmelse för test-retest undersökningen.

The purpose of this thesis is to explore whether male kindergarten teachers perceive additional expectations from their surroundings (such as co-workers and parents). Furthermore, we aim to understand and explain how these expectations are related to gender norms and hierarchies in society, that is social constructions concerning what men and women should do and be like. In addition, the thesis aspire to understand and explain how these constructions relate to more specific social constructions about sexual molestations in kindergarten contexts and explore how these discourses influence male kindergarten teachers in their work including which strategies they use in order to cope with them.How do male kindergarten teachers perceive additional expectations from their surroundings?How do male kindergarten teachers perceive the effects and consequences of the social constructions about sexual molestations in kindergarten contexts? Do they use coping strategies in order to attend to the expectations projected on them, and if so, what kind of strategies? The thesis is based on a phenomenological approach and conducted through interviews with six male kindergarten teachers. The interviews were directed with an interview guide in hand while allowing for spontaneous input from the interviewee.