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.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for Migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

The purpose of this study is to examine how the work with young people at home to care and accommodation (HVB) are organized in a municipality outside Karlstad and how the staff perceive emotions in the workplace. The issues that are discussed are based on the concepts of social ties, emotional labor, roles, shame and pride. The number of people who are fleeing in the world is today about 51 million. There has not been this high since World War II. The Swedish Migration Board calculated that about 7,000 of these people were unaccompanied children and came to Sweden in 2014.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

Vi intervjuade tio högskoleutbildade om hur deras livssituation påverkade deras etableringsprocess på arbetsmarknaden och deras syn på sin yrkeskarriär. Särskilt intresse riktades mot deras syn på pendling och flyttning. De frågeställningar vi sökte svar på var: Finns det skillnader i synen på mobilitet det vill säga pendla och flytta som kan kopplas till kön, familjesituation och klassposition? Påverkar dessa skillnader respondenternas etablering på arbetsmarknaden och yrkeskarriär? Finns det social konstruerade maktordningar som direkt eller indirekt påverkar individens handlingsval och upplevda handlingsutrymme? Vi använde begreppet intersektionalitet som en tankemodell för att se hur olika maktordningar samverkar. De teorier vi tolkade undersökningsresultat mot bestod av Bourdieus teori om klassposition, teorin om könsmaktsordningen samt Bourdieus familjebegrepp.

  ?this Unpleasent klientel?A study on refugee care in Växjö between the years 1944 and 1947.The purpose of this study was to examine the treatment of sick refugees in Växjö in the 1940s. To achieve this a combination of quantitative and qualitative methods were used. The material found in the local archive and local newspaper was then put together and analyzed from the theoretical perspective, gender, class, ethnicity and social status.The result of this study shows that there were two main treatment wards for refugees, one that was supposed to treat women and children with active tuberculosis and the other ward treated refuges with ?epidemic diseases.? Foreign citizens were also taken care of in other words that were also not meant for refugees only, like the Epidemic hospital, which treated about 80 patients of a foreign nationality between 1944 and 1946.

Syftet med denna studie är att undersöka några lågutbildade sfi-­eleveroch ta reda på hur deras identitet påverkas under Migrationsprocessen.Hur språk eller att vara utan språk i det nya landet påverkar derassjälvbild och hur detta i sin tur påverkar motivationen att lära sig det nyalandets språk? Huvudfokus i uppsatsen ligger på motivationen. Jag villeförstå vad som händer med motivationen till andraspråksinlärning. Enav mina frågeställningar var: ?Varför skiljer studieresultaten så markant mellan informanterna i min studie med tanke på att alla har en bakgrund som analfabeter från hemlandet??För att utföra denna studie valde jag sex elever från skolan där jagjobbar själv som SFI-­lärare.

Uppsatsen bygger på kvalitativa intervjuer med människor som tillhör Syrisk - ortodoxa kyrkan och en genomgång av litteraturstudier.Syftet är att genom intervjuer, litteraturunderstudier och våra iakttagelser forska kring identitet och identitetsförändringar hos kyrkans medlemmar. För att tydliggöra lite mer syftet med vårt arbete är att kyrkans medlemmar kommer från länder, där religionen och en del andra traditionella värderingar spelar en betydande roll i människornas liv. Sverige på många olika sätt är annorlunda inte minst när det gäller synen på religion, familjen, barnuppfostran även synen på demokrati och yttrandefrihet.Meningsskiljaktigheter kring etnisk identitet orsakar splitring bland kyrkans medlemmar medan Seyfo som en gemensam identitetsmarkör skapar tillhörighet. Kyrkans roll, som en enda identitetsmarkör och dess betydelse, håller på att förändras hos gruppens medlemmar. Däremot vilken/vilka identiteter kommer att få mest betydelse för kyrkans medlemmar för att skapa gemenskap går det inte med säkerhet att hävda.

The means that the Swedish State has to legitimize and standardize different perspectives of women and their sexuality is significant. Persecution of gender and sexuality is today something that can grant refugee status according to the Swedish Aliens Act. By studying the documents that forestall the amendment of the laws is it possible to unveil the concept and ideas about women sexuality that the state manifests and reproduces through these laws and official documents.The aim of this essay is to look upon the sexual policy as it occurs in official the documents that deal with lesbian refugees. The study cover and maps present research on this group of women and gives an answer to how norms about women sexuality are expressed in these documents.Throughout the survey of the research field not much previous research was found, therefore even research that only partly covers the field is included and reviewed.As method a detailed reading of the official documents and a discourse analysis with it?s emphasize on theoretical themes like gender and sexuality, lesbianism and state feminism, was made.

This is a study that aims to discern whether there are any differences between upper secondary level school textbooks published both before The Living History Forum (a government agency that works with issues on tolerance, democracy and human rights) was founded and after with regards to their depiction of Judaism in general and anti-Semitism and the Holocaust in particular. Underscoring the relevancy of this topic, in 1997 CEIFO (The Centre for Research in International Migration and Ethnic Relations) and Brå (Swedish National Council for Crime Prevention) conducted a survey among school children which revealed a lack of knowledge regarding the Holocaust (including whether it had even occurred). With this educational deficiency in mind, this study attempts to determine if there is an active development in text-book authoring regarding this subject.Using Norman Fairclough's critical discourse analysis (CDA) eight textbooks (four old and four new) are examined and compared in order to see if there have been changes in discourse regarding this topic over time. Fairclough's critical discourse analysis is a method used to analyse the relationship between discourse and changes in social and cultural development, and is thus employed in this case to determine if any significant changes have been made in textbooks regarding this topic.As a future teacher in religion it is important for me (and others) to be aware of this type of issue in order to be able to combat it when encountered in schools. It is also important, and part of one?s responsibility as a teacher, to actively and critically work with and review textbooks.This study has not found any major changes in the depiction of Judaism and anti-Semitism in any of the textbooks reviewed.

The purpose of this study was to discuss young immigrant's experiences of the meeting between their original culture and swedish culture. In this discussion certain emphasis is laid on the formation of identity. In a more specific manner the aim was to find out which underlying circumstances contributed to the individuals choice in considering him- or herself as swedish or not and what these circumstances depended on.The empirical material of this study consists of five lifestories based on the methodological study of narrative. I have analyzed the material with help from Anthony Giddens' theory of structuration with starting point in the conception of ontological safety. I identified four different themes that frequently recured in each lifestory: identity in Migration- and integrationsprocesses, the open doors of globalization, "swedish" identity and belonging in two cultures.

Studiens syfte är att ta reda på hur och varför människors förhållningssätt till musik kan förändras vid det jag valt att kalla ?kontextbyten?. Kontextbyte avser när en person flyttar från den kulturella och sociala plats personen är uppvuxen på till Sverige. Empirin bygger på fyra kvalitativa intervjuer med personer som är uppväxta i Sovjetunionen/Ukraina, Mandinka/Senegal, Japan och Jamaica och nu bosatta i Sverige. De är alla på något sätt musicerande.

Denna rapport handlar om hur företaget Parera AB ska kunna integrera tre olika system till en supportportal för deras tjänst Fjärrdrift. Tjänsten Fjärrdrift går ut på att kunder erbjuds fjärrsupport och driftövervakning av deras IT-miljöer. Uppgiften gick ut på att Parera ville kunna delge information till sina kunder rörande tjänstens innehåll och status på kundernas IT-miljöer, samt göra det möjligt för kunderna att sköta sina supportärenden på en och samma plats. För att genomföra detta behövdes en undersökning av de tre systemens funktioner och API:er göras samt ett förslag på lämplig plattform för implementationen tas fram. Ett delmål i arbetet var att undersöka huruvida Parera kunde erhålla något mervärde av att migrera sitt kundhanteringssystem till molnet istället för att stå för driften själva.Arbetet gick ut på att testa de olika systemen i daglig användning och utvärdera vilken information som skulle behövas för att kunna integrera systemen, samt hur respektive systems API:er kunde nås.