Sexmånaders- och ettårsregeln är en av de metoder som används för att eliminera den internationella dubbelbeskattningen. För att sexmånaders- och ettårsregeln ska vara tillämpliga får inte den skattskyldiga personen göra kortare avbrott i Sverige som är mer än 6 dagar per varje hel månad eller mer än 72 dagar under ett och samma anställningsår. I lagen stadgas det inget om hur många dagar en skattskyldig får tillbringa i tredje land, dock har SKV kommit med ett ställningstagande som berör denna fråga. SKV har kommit fram till att en skattskyldig inte får vistas mer än 8 dagar per hel månad eller mer än 96 dagar under ett och samma anställningsår i Sverige och i tredje land.SKV:s ställningstagande har ifrågasatts då det bland annat anses att ställningstagandet saknar stöd i lagtext, förarbeten och praxis. Mot bakgrund av SKV:s ställningstagande är uppsatsen syfte att analysera för vilka lagtolkningsmetoder SKV har använt sig av i sitt ställlningstagande samt att utreda för huruvida SKV har stöd för sitt ställningstagande i lagtext, förarbeten och praxis.Analysen om vilka lagtolkningsprinciper SKV har använt sig av i sitt ställningstagande visar att SKV har använt sig av en subjektiv lagtolkningsmetod.

Motivation: The aim of this study has been to conduct a comparative study concerning how race, ethnicity and class is represented in American contrary to Swedish daily press and from there on to explore and explain similarities and differences that have been found in the material.Problem statement:? How is race, ethnicity and class represented in American contrary Swedish daily press?? What are the similarities and differences between the countries? daily news flow?? What causes the similiarities and differences to achieve their current form?Material: The material which has been the subject of this study consists of eight articles ? four American articles (USA Today) and four Swedish articles (Dagens Nyheter). The material has been elected to meet certain criterias and mainly discusses the effects the health care reform will have on the American population.Approach: The material has been approached by using theories concerned with race, ethnicity, class and framing. The method used to analyze the material was Critical Discourse Analysis (CDA).Results: The results shows significant similarities, although mainly differences, between the countries? daily news flow.

Syftet med vår undersökning har varit att öka förståelsen för komplexiteten som skolledningen och lärarna möter när en ny reform genomförs i skolan. Vi har grundat undersökningen på hur en skola upplevde och genomförde reformen med den individuella utvecklingsplanen, IUP. Undersökningen bygger på kvalitativa intervjuer med personer från skolledningen samt en lärargrupp. I våra intervjuer har svaren från respondenterna varit att de upplevt att direktiven med reformen IUP varit otydliga. Denna otydlighet har vi sökt svar på genom att undersöka en reforms väg från regeringsbeslut till lokalt genomförande.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

As the Swedish governments long term goals include a reduction of fossil fuel dependency, increasing pressure is placed upon energy companies to create and develop new solutions for renewable energy. The following case study was done in collaboration with the company Sydved Energileveranser AB and one of their contractors, Enarssons Skogsentreprenad AB. The objective of the study is to examine the bioenergy situation in region of Skåne and evaluate the potential solutions in the region for a forest-fuel assortment, based on a bioenergy-cutting-system. As a part of this study I have compared ordinary manual cuttings done with a chain saw and cuttings made using the new ?bio- energy cutting system?. The cuttings made under both systems were tested in areas near agricultural fields or pasture land in order to maintain an open landscape.

Ruins and derelict places have since long fascinated and attracted humans. With my starting point in the wild vegetation and the spontaneous activities taking place on derelict land and in industrial ruins, I explore with help from the theoretical sociology, what creates not only this fascination but also fear. The purpose of the thesis is to explore and exemplify how the industrial ruin as a place outside the restrictions and control as well as design intentions of modern society can be used as an inspiration in a landscape architecture context.The modern city consists of areas and places with a well defined purpose. A piece of derelict land or a disused building is instead ambiguous, undefined and open for new purposes. However described in negative terms, these placesare often perceived as places of mystery and magic.

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.

This essay is about the tactical basic principles as they are mentioned in the Swedish Doctrine for land based operations (2005) and the German side during the battle of Verdun 1916. The purpose of this essay is to clarify whether the used doctrine is appropriate to use on future attrition battles.        This is done by a case study of the German side during the battle ofVerdun. In this case study indicators of the basic principles are then identified and analysed with the starting point at the two questions that the essay is based around. The essay starts with an introduction where above is attended, in the second part the basic principles, the background to the battle and the battle itself is described. Finally the tactical basic principles are analysed and discussed based on the questions that the essay is based on.In the analysis and the discussion the conclusion is drawn that the tactical basic principles were present on the German side during the battle of Verdun and that they are of a general character and may be applied on both attrition warfare of 1916 and modern battles of attrition..

Ämnesområdet avhandlar svenskt, finskt, danskt och norskt bistånd (säkerhetsfrämjande stöd) till de baltiska länderna Estland, Lettland och Litauen under perioden 1991-2001. Undersökningen omfattar främst den säkerhetspolitiska målsättning som respektive nordiskt land har haft för sitt stöd till respektive baltiskt land under 1991-2001. Syftet är att  analysera de fyra nordiska ländernas individuella säkerhetspolitiska  målsättningar och därigenom se om de fyra nordiska aktörerna verkligen är så koordinerade i sitt stöd som de övergripande målsättningarna kan ge sken av? Uppträder de fyra nordiska länderna som den koordinerade aktör som man ibland kan få uppfattningen av? Eller är det så att de i verkligheten agerar som fyra separata aktörer? Som modell för att analysera det nordiska ländernas stöd har det vidare säkerhetsbegreppet för staten använts..

Vid utsändning av personal är det vanligt att arbetsgivare använder sig av nettolöneavtal för att undvika att personalen säger nej till en utsändning av ekonomiska skäl. Genom att garanteras en nettolön blir skattesatsen i det land som utsändningen sker till betydelselös för den utsände. Detta beroende på att den utsände får det belopp den har blivit lovad och inte mer eller mindre oavsett vilket land personen sänds ut till. När arbetsgivaren åtar sig att betala den skatt som belöper på inkomsten uppkommer en skatteförmån i form av fri skatt.Syftet med uppsatsen är att klargöra rättsläget när det gäller förmån av fri skatt. Eftersom utrycklig reglering i lag saknas inleds uppsatsen med de allmänna principer som styr svensk skatterätt.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

I min studie ville jag jämföra synen på bedömning och betygsättning, deras syfte och utformning i den svenska och i den ryska skolan. Jag kom fram till att det finns stora skillnader i bedömningsarbetet mellan den svenska och den ryska skolan och att båda skolsystemen genomgår i dag stora förändringar. Den svenska grund- och gymnasieskolan får nya styrdokument. Syftet med denna reform är att anpassa utbildningen till moderna samhälleliga krav och höja kunskapsnivån hos elever i alla årskurser. Det ryska skolsystemet har genomgått stora förändringar under sista två decennierna och fortsätter att moderniseras.