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.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

Ägarlägenheter är en speciell form av tredimensionella fastigheter, vilken endast är avsedd att innehålla endast en bostadslägenhet. Det har varit möjligt att bilda ägarlägenheter sedan maj 2009. De 24 ägarlägenhetsförrättningar som registrerats i fastighetsregistret under de två första åren har kartlagts och en analys av olika aspekter på hur förhållandet mellan enskilda ägarlägenheter och gemensam egendom reglerats i förrättningarna har genomförts.I ca 20 % av ägarlägenhetsprojekten bildades ägarlägenheterna innan byggnaden blivit upp­förd. Förfarandet är bra för finansiering av byggprojektet, men leder till en osäkerhet om ifall lägenheterna i den färdiga byggnaden överensstämmer med den beslutade fastighets­indelningen. Att ta fastighetsbildningsbeslutet som en preliminärfråga i dessa fall medför att förrättningen inte avslutas förrän byggnaden är klar och därigenom kan lantmäterimyndig­heten säkerställa att fastighetsindelningen överensstämmer med byggnadens slutliga utformning.Byggherren är nästan alltid ensam sakägare i förrättningen.

The river Selångersån runs through thenorthern Swedish city of Sundsvall, splittingthe city in two as it winds through thevalley between Södra- and Norra Stadsbergetand out into the Baltic Sea.The river is a national interest of nature conservationbut at the same time in the middleof an urban development string for the city,creating a complex situation of developmentcontra conservation of natural environment.This project attempts to create a strategy oflandscape urbanism for the area surroundingSelånger Bay, four kilometers upstreamalong Selångersån. A sensitive wetland, todayrather forgotten but with great potentialfor introducing wild nature as an active partof the city. Or rather, initiating a processwhere the built environment can infiltrateand enrich the natural environment gradually.A city park in this location to initiate thisprocess could be a joint project of the city?sresidents with the scope to become a projectin constant development.The idea of the project is to offer a large ecologicalpark and meeting place near the citycenter. This will be achieved by clarifyingthe activities and values that already existin the park, such as the largest living deltai the region, football fields and a medievalchurch ruin, and by creating new paths.

Hip dysplasia is a common, inherited malformation of the coxofemoral joint that eventually leads to osteoarthrosis. Several breeds of dogs are affected and the prevalence varies between different breeds. As part of the effort to reduce the prevalence of hip dysplasia and select dogs suitable for breeding, radiological screening is performed by at least 12 months of age. Before the radiological examination the dog has to be chemically restrained, sedated or anesthetized. The sedation protocol used differs between veterinary clinics. The impact of sedation method of the screening result for hip dysplasia has been studied.

The topic of this essay is core value issues, how they are mediated in school and how they are practiced. I am investigating a problem concerning the existential worth of the core values-content for children, or in other words, the difficulty of reconciling the theory of the core values and their practice. This problem is portrayed by two stories. The aim of this work is to investigate how to combine the core values theory with its practice, in other words, make it meaningful. In my essay, I turn to recent research in the field to provide a background to my issue, and hereby further point to my problem.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

Arbetets utgångspunkt var att Logosol AB gav oss uppdraget att optimera deras förpackningslösningar ur kostnadssynpunkt. Vi insåg tidigt att det skulle bli omöjligt att genomföra en optimering då relevant information saknades och sannolikt alldeles för tidskrävande att ta fram. Detta ledde till att uppdraget övergick från att handla om en optimeringsansats till att skapa ett kostnadsbaserat kalkylunderlag som tillåter en jämförelse mellan olika förpackningsalternativ. Vi koncentrerade oss på två produkter som båda var representativa för en stor del av företagets produktsortiment. Då förpackningar måste köpas in tänkte vi utvärdera om TCO (Total Cost of Ownership)-ansatsen skulle vara lämplig för ändamålet.

The main environmental problem for aviation is the great amount of exhaust gases, mainly nitrogen oxides, carbon monoxide, carbon dioxide and hydrocarbons - mostly "greenhouse gases" leading to climate changes. I decided to sort out what is being done to decrease these problems and what regulations there are concerning air pollution by the means of searching the internet and using publications from aviation authorities for current figures. I chose to scrutinize authorities on political, authority and company level, resulting in summarizing the work of UN and EU respectively, ICAO (International Civil Aviation Organization), JAA (Joint Aviation Authorities) and LFV (Swedish Civil Aviation Authority), and finally SAS, representing the airline companies. Conclusion that I have drawn are thatthere are regulations for air pollution, written down in ICAO's Annex 16, that are to be followed. Secondly, LFV are environmentally controlling their nineteen airports and since economy is an important reason for not giving priority to environmental issues in aviation emission charge and noise charge are added to the landing fees.

The essay deals with the understanding of the two key concepts from Sein und Zeit (SZ) mentioned in the headline, including a debate on the issue of das Man in Inquiry: an Interdisciplinary Journal of Philosophy. It is noted that reading SZ involves being simultaneously written by the work in a process of reciprocity; this entails a questioning of alleged possession of this or any work, it having been made accessible to the public by its publication.Das Man, as a concept for inauthenticity, needs a counterpart for authenticity, which in SZ is provided by Eigentlichkeit, Self-ownership.This comes into existence via ?being-towards-death?, where the caring being, as a being of possibilities, encounters its ultimate possibility death which is also the end of possibilities.The Inquiry debate, the main contenders of which were Hubert Dreyfus and Frederick Olafson, hinges on the question whether das Man should be understood primarily as ?at bottom a deformation of Mitsein? (Olafson) or ?the conformity necessary for the institution of collectively intelligible social practices (Dreyfus, in the words of his advocate in the debate, Taylor Carman). Both sides, however, give evidence of misreadings of SZ of a kind that call for an explanation. The proposal is that this could be given in an analysis of such a rhetoric of polemics that transforms SZ into a state of Vorhandenheit when making it an object of investigation by the contenders rather than such a tool for being-changed that is mentioned above.The relation between the two aspects of das Man, as oppressive know-all or as forms of established truth for Dasein, remains unsolved, however.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.

Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.