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.

This is a 20 points graduation thesis, performed at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences in Uppsala. The main aim of this thesis is to examine what it is like to combine studying with working and starting your own company. Furthermore, I want to be able to convey this knowledge to others. An important part of being a landscape architect is informing people, and making rather abstract issues tangible. The word 'entrepreneur' is originally French. Today, we think of entrepreneurs, or contractors, as energetic people, who dare to try new ideas. There are many reasons why people start their own company, but the most common ones are the wish to fulfil oneself and to be able to plan one's own time.

Environmental issues and sustainable development is a high priority in today?s society and has received substantial attention lately. In the inaugural speech it is expressed that the goal for the IT?politics is a sustainable information society for everyone, which can be achieved by using IT to support sustainable growth. The Ministry of Enterprise, Energy and Communications has developed a document which outlines three specific proposals on what the government should focus on during a three?year period (2008?2010) that with the use of IT will contribute to a sustainable society.

The Falun area has been undergoing mining activity for a very long time and miningslag piled up and was used as foundations for building houses and roads, Ingarvetstarted expanding in the 1970s to an industrial area. The main goal for this report is toreconstruct a soil map of how the landscape was before anthropogenic effects. With thehelp of ArcGIS and geotechnical reports a soil map for parts of Ingarvet, Falun werecreated..

Introduction: As the media landscape has changed so has fierce competition in the market, giving an effect of stronger commercialization of the media. Societal problems in our society are caused by increased commercialization and market orientation. Media has gone from trusted social institutions to focus on their own economic interests, where owners are expected revenue. The content of the media is characterized more and more by entertainment, because it attracts a larger audience. On one side media is expected to contribute to democracy in society and on the other they are expected to contribute profits to their owners, which creates a conflict in today?s media society.

This Master's thesis work was done at SLU, Uppsala, Sweden in cooperation with Upplandsstiftelsen and Uppsala County Council. The studied area is pointed out as an area for EU´s LIFE project, NATURA 2000, concerning the Scarabid beetle Osmoderma eremita. The studied area lies in an agricultural landscape rich on deciduous trees, about 15 km south of Enköping in the County of Uppland. The species is dependent on large, old, hollow trees, which are exposed to sunlight, usually oak trees in this area. I studied the area in detail concerning large old trees (>70cm ø), middle-aged oak trees and young oak trees.

The purpose of this work is to raise ideas and interest for land that is very much forgotten,unused and neglected in terms of maintenance and usability. Railroads are often seen as adirty and loud intrusion in the landscape and therefore cities turn their backs on them. Theland around railroads is not considered useful despite its often central location and scrublandis common in these areas.The starting point of this work is the restrictions and possibilities linked to the land withinthe security distance 30 meters from the railroad center. Within this security distance thereare numerous limitations and regulations due to the nature of railroad use. These limitationsare counted for in the initial chapter and lay the foundation for the rest of the work.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Light has always fascinated humans but ever since the invention of the first light bulb, the use of artificial lighting has accelerated dramatically. Darkness has never been as rare as today and the overuse of lighting has created a new phenomenon called light pollution. Most living beings are biologically dependent on the recurrent twenty-four-hour rhythm of light and darkness, called the circadian cycle. Human beings are evolutionary developed after this circadian rhythm and the effects of constant artificial light is yet unknown. Scientists fear the consequences of constant lighting and what it means physically, mentally and philosophically for the human species.

This study regards the Care of Young Persons Act, LVU, and the 2 § that focus on parent inability to care for their children. The assessment of parent ability to care for their children is performed by social workers in different municipalities. The law leaves room for interpretation concerning how to assess parent ability and therefore we found it interesting to study how social workers interpret 2 § LVU. The study?s aim was also to seek an understanding of how different categories, like gender, race, class and physical and psychical ability of the parents affect the assessment of their parenting ability, with a intersectional perspective.

Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

The goal of this work has been to search historical materials, to identify the park's historical development, to prepare proposals on measures and that work should be the basis for further research. The aim has been to train us in searching for and use of materials and to gain an understanding of the process of work with older plants. In the process we have sought and found materials in archives, through literary and oral sources, and email contacts. Because of its excellent location perched on an islet in the low landscape Näsbyholm was long a fortress. The old castle on Näsbyholm was from the late 1400s but the site was fortified much earlier. The islet was at this time completely surrounded by water and there was a drawbridge over the narrow waterline. The owners are liable since the late 1200s.

In this thesis I examine the events that followed the death of August Strindberg and resulted in his private belongings becoming an important part of Swedens cultural heritage. My purpose has been twofold: firstly, to identify which aims were sought to be achieved when dealing with Strindberg's archives and his home and to relate these to a nationalistic interpretation of history, secondly, to relate this work to the then newly introduced archival principle, the Principle of provenance. I identified three different aims: firstly the economic aim must be seen in the light of an increasingly expanding publishing market. I argue that the author gained a new and important role in the general social debate a nationalistic one, an important point with regard to my following conclusions. Secondly, the aim to store and display the material in a museum is discussed in relation to different views of cultural history and the interpretation of history.

Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare. English: This bachelor thesis investigates if characters with non-normative sexuality are represented in digital games and how these are portrayed.