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.

Introduction: In 1998, the pension system was changed and the so called PPM system was introduced. The PPM system is partly fund-based, partly distribution-based. There are approximately 700 different investment funds to choose between, at a maximum five for each individual. For persons who are not familiar with the financial market, the choice might be difficult. The lions? part of the investors do not seem to have an active strategy.

Phenylbutazone has been discussed in the world of the equestrian sport several times and different countries have diverse opinions on its use in competitions. The progressive list that permits phenylbutazone with plasma levels up to 8 µg/ml was presented at the FEI General Assembly in November 2009. The list was voted to be accepted, but later several countries realized the consequences and after protests the list was rejected and is going to be discussed again at the FEI General Assembly 2010. In this literature study I have studied the relationship between the concentrations of phenylbutazone in plasma and the effects on lameness. The purpose was to establish whether the limit of 8 µg/ml phenylbutazone in plasma affects the equestrian sport.

Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

Detta a?r en ja?mfo?rande studie av textfo?rfattarverktyg och dess pa?verkan pa? min skapandeprocess. Mitt syfte var att underso?ka hur skapandeprocessen pa?verkas av olika textfo?rfattartekniker och vilka verktyg jag fa?r mest nytta av i mitt egna textskapande.Jag genomfo?rde detta genom att skriva sex la?tar och genom att dokumentera skapandet av dessa fo?r att sedan diskutera verktygens pa?verkan pa? texternas skapandeprocess. Jag fick en djup insikt i textfo?rfattandets hantverk och en del av de verktyg man kan anva?nda som hja?lpmedel fo?r sitt textskapande.Jag har insett att alla verktyg inte a?r optimala i alla avseenden och att jag ga?rna va?ljer verktyg beroende pa? vilken typ av la?t jag a?mnar skriva.

In times of increased flooding, enhanced by climate change, polluted stormwater poses an increased threat to the environment through contaminated water entering waterways. Bioretention utilizes natural processes in soil and vegetation to treat pollutants and combat this threat. Biochar produced through pyrolysis, has a high cation exchange capacity (CEC) and could therefore increase treatment in bioretention systems. This research applies a literature review, interview, and a model to explore the benefits and disadvantages of biochar in order to specify a soil-mix through an understanding of the production process and preferred application rate. High purification through CEC, increased water holding capacity, and carbon sequestration being the benefits discussed.

Certain types of waste, e.g. bottom ash originating from municipal solid waste incineration (MSWI bottom ash) can be used as road construction materials. A potential problem is the possibility of substances leaching out of the road and spreading in the surrounding groundwater.The aim of this master?s thesis is to conclude whether hydrogeological type settings can be employed to, based on local conditions, provide an estimate of the probable spreading of these substances in the surrounding groundwater, and whether certain types of soils can be identified as being less suitable for the localization of a MSWI bottom ash road. A hydrogeological type setting is defined as a mappable unit with similar hydrogeological properties.

Mitt kandidatarbete är en teknikstudie där jag grottat ner mig i keramikens geologiska ursprung. I arbetet har jag utgått ifrån magmatiska och metamorfa bergarter som granit och gnejs. De innehåller kvarts, fältspat och glimmer i perfekta proportioner för att redan vara färdiga keramiska glasyrer. Jag har sedan provat att tillsätta lermineralet kaolin för att göra egna stengodsleror utifrån två äldre recept på parian och porslin. Genom att själv krossa och mala sten vill jag synliggöra alla moment som kan ingå i framställningen av lera samt medvetandegöra den fysiska närheten till materialet..

Interaktiva applikationer som hanterar visualisering av geografiska informationssystem (GIS) är ett växande ämne. Denna studie har använt spelmotorn Unity som verktyg för att skapa en prototyp av sådan applikation med Högskolan i Gävles campusområde som visualiserad miljö. För att åstadkomma detta har arbete med bl.a. 3D-modellering, texturering, programmering och ljusmappning genomförts. Utifrån studiens resultat ges vissa rekommendationer kring de moment studien behandlar.

Detta är en jämförande studie av textförfattarverktyg och dess påverkan på min skapandeprocess. Mitt syfte var att undersöka hur skapandeprocessen påverkas av olika textförfattartekniker och vilka verktyg jag får mest nytta av i mitt egna textskapande.Jag genomförde detta genom att skriva sex låtar och genom att dokumentera skapandet av dessa för att sedan diskutera verktygens påverkan på texternas skapandeprocess.Jag fick en djup insikt i textförfattandets hantverk och en del av de verktyg man kan använda som hjälpmedel för sitt textskapande. Jag har insett att alla verktyg inte är optimala i alla avseenden och att jag gärna väljer verktyg beroende på vilken typ av låt jag ämnar skriva. Jag har även funnit en kedja av verktyg och moment som jag känner mig bekväm i och som hjälper mig prestera bättre än när jag skriver texter utan verktyg. .

To get the maximal output of your exercise in gym machines, there are different factorsto be considered. For example the strength of the muscle varies dependent on the positionof the muscles. To get the best results of the exercise the load has to reduce and increaseat specific positions.This study was made in cooperation with Caretaker Scandinavia AB, a company forsales, marketing and development in health care. They are general agent for Nordic Gymwho works with manufacturing of equipment and machines for gym and fitness.The aim of this study was to generate a method of measurement to evaluate and controlthe biomechanics of Nordic Gym´s workout equipment. A protocol for an ergonomicanalysis on the equipment has also been elaborated.One of the methods to measure the biomechanics was to measure the torque through thewhole movement.

Background: The majority of the occupational accidents and work-related diseases at Swedish workplaces occur due to poor ergonomics during lifts and transportation of objects. The most common consequence of poor ergonomic conditions is low back pain (LBP) and the risk of developing LBP increases as the mechanical loading on the intervertebral disks grows. This study has investigated the biomechanical loading in the low back during two different types of patient lifts. The first lift (lift A) is developed by Modern Arbetsteknik (MA) and the second lift (lift B) is a common lifting technique among care workers. Objectives: The aim of the study was to identify any advantages or disadvantages with MA?s lift, regarding shear and compression forces in the L5/S1 disc.

This study was built on the concept of Emotional Intelligence (EI) as an ability with four branches, to effectively: (1) perceive (2) reason (3) understand and (4) manage emotions. By closely studying the four processes of EI through eight semistructured interviews with psychologists, counselors, CBT-therapists and psychotherapists, a study of participants' stories from real practice was done and then analyzed and interpreted. The purpose of this study was to get the participants to describe and put words on practical experiences that occur with clients that correspond to the four domains that define the concept of EI according to Mayer et al. (2008) and find out about if their way of "doing" EI gets trained and developed after several years of professional activity. The results shows that the practitioners used all four branches of EI in dialog with the client, both intra- and interpersonal.

Uppsatsens syfte är att granska sexton recensioner publicerade i svensk respektive amerikansk press gällande filmen Den Gröna Cykeln (Haifaa Al-Mansour, 2012). Undersökningen grundar i kritikernas syn på genus och jämställdhet samt kulturell och nationell identitet som filmen berör. Recensionerna analyseras och jämförs för att hitta skillnader och likheter i den svenska respektive amerikanska receptionen. Analysen visar att skillnaden mellan de två nationernas reception är uppdelade mellan de två fokusområdena, där de amerikanska kritikerna fokuserar på kulturell och nationell identitet och jämför filmens skildring av det saudiarabiska samhället med den amerikanska kulturen. De svenska kritikerna tycks generellt ha större fokus på filmens skildring av genus och jämställdhet till skillnad från amerikanerna..

 This degree project aims at developing a concept for how to use solar energy to pump up water. The target audience is people living in areas where the functioning of the electricity and water network is absent. In these areas, the hand-powered water pump is the most common technology. The degree project's goal is to find an economically viable alternative to the time consuming hand-powered water pumps. The power comes from solar energy.