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.

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.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

This thesis focuses on youth unemployment in Finspång, often referred as an industrial community. The theoretical framework of the thesis is based on social constructionism and covers theoretical discourse analysis, intersectionality and social capital. The study is based on qualitative interviews with 7 unemployed individuals between the ages of 19-24 and an interview with an employee at the employment office in the community. The main subject in this thesis is the youngsters experience with unemployment, labour, the employment office, the impacts of social capital and the labour market in the community. The analysis focuses in how the respondents discuss their experienced problems with their unemployment.

This essay is about persons who have had social assistance and the individual?s experiences of social assistance. The focus is on how the individual develops in a new life situation and if and how they are motivated to get out of it. The essay has an individual perspective where the relation between society and the individual is important. The result is based on four qualitative interviews with a hermeneutic perspective.

On the 1st April 2006 a new legislation came into effect in Sweden; The ProhibitingDiscrimination and Other Degrading Treatment of Children and Pupils Act (2006:67). TheAct is applicable to education and other activities referred to in the Education Act(1985:1100). This dissertation aims to examine how teachers work to combatdiscrimination, and establishes whether headmasters and teachers have changed their work procedures since the law came into force.In order to seek the answers to my questions I have conducted 8 qualitative interviews with headmasters and teachers from two schools in a community outside Karlstad, with both schools comprising of students from pre-school until year 6.Discrimination is not a new phenomenon in schools, but neither is the fact that it is theschools? responsibility to work against discrimination. Discrimination is still taking place,despite discrimination laws being clearly stated within the Education Act (1985:1100) andthe school curriculum.

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

The interest in the subject of this study was raised during our education when we read about thedifficulties for young people to find a place at the labour-market.The aim of this study was to find out what the view of the possibilities to find a place on the labourmarketis for young people, 16 - 18 years old, who don't follow a national program but follow theindividual program.Both quantitative and qualitative methods have been used through a survey questionnaire and agroup-interview. The results show that young people know that education is important to get a jobbut at the same time the majority says that they would leave school if they got a job-offer. Theyoung people think that they have a relatively good knowledge about the labour-market but at thesame time they can't describe what it imply. This could mean that there is a gap between school andworking life. .

Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

The purpose of this study was to compare Glasgow/ Scotland and Malmö/ Sweden concerning their efforts towards youth unemployment, in sense of the social policy related to the organization. We have particularly concentrated on; the direct and indirect political strategies for young unemployed; what specific efforts that are provided on a local level; finding explanations to the design of these efforts and describing the development of youth unemployment and labour market- policies in each country. We have based our study on literature studies and six qualitative interviews conducted with representatives from different organizations and the municipality in Glasgow and Malmö. The outcome of our essay showed some differences in the political strategies. Scotland work closer to the employers and labour market compared to Sweden whose policy more promotes education.

While almost 23 percent of the students in the Swedish upper secondary school are foreigners, only a fraction of the school libraries? collections consists of literature written in other languages than Swedish or English. This study examines how five school librarians experience the task of working with literature composed in foreign languages in the multicultural and multilingual school of today. The results of the qualitative interviews are analyzed in relation to the legislation and policy documents that the school libraries are working by, and also in relation to the theoretical framework of sociocultural theory and the theories on second language acquisition developed by linguist Jim Cummins.The study shows that while multilingualism is discussed as an important matter in the legislation and policy documents that the school libraries work by, the librarians in this study largely view the question of foreign literature as peripheral. Most part of the librarians connects first language reading to leisure-time activities rather than curricular activities, and stresses that the Swedish language should be prioritized in Swedish schools.

The aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..