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.

Bakgrund: Vid hjärtkirurgi kyls patienten via ECC (extracorporeal circulation) till 32-34 °C för att minska metabolismen och syrekonsumtionen i vävnaderna. Efter att operationen är klar är det viktigt patienten blir normoterm då hypotermi medför många negativa effekter.Syfte: Att undersöka om värmemadrassen Inditherm Alpha® hjälper patienten att hålla en normal kroppstemperatur efter ECC-avslut samt om andra faktorer, dels demografiska, dels procedurrelaterade, kan påverka utfallet av uppmätt kroppstemperatur.Metod: Femtiofem patienter som genomgick elektiv CABG och/eller klaffoperation med ECC-inducerad hypotermi inkluderades konsekutivt. Undersökningsgruppen (n=29) genomgick kirurgi med värmemadrassen Inditherm Alpha® medan jämförelsegruppen (n=26) genomgick kirurgi utan värmemadrass. Grupperna var jämnt fördelade i alla avseenden förutom kön.Resultat: Flertalet patienter sjönk i kroppstemperatur efter ECC-avslut (p < 0,0001) men majoriteten av patienterna var normoterma vid ankomst till intensivvårdsavdelningen. Undersökningsgruppen hade inte högre kroppstemperatur vid något mättillfälle jämfört med jämförelsegruppen.

Abstract A phenomenon that has been noticed more and more in media and the public space in recent years is what is called guerrilla gardening. It means the illicit cultivation of someone else?s land. This report's intention is to analyze what impact guerrilla gardening could have on today's urban space in terms of stable changes in norms and physical design. I have also focused on guerrilla gardener?s choice to carry out these actions illegally, without asking for permission, and what impact that could have on the issue of appropriating public space.

Modern forestry requires a high degree of machine traffic for clear felling and scarification Operations. The machines most frequently used are big and the traffic often results in tracks on the forest ground. There are many small streams running through a forest, in connection to logging Operations, machines might cross these frequently. These crossings could result in the erosion of fine particulate inorganic matter, which ends up in the stream. The aim of this thesis was to give a general description of small forest streams of order-one in the county of Värmland and to determine the frequency of machine tracks in small streams.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish Operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

Detta examensarbete är utfört på Saab Training Systems AB i Huskvarna. Saab Training Systems utvecklar, tillverkar och säljer kompletta militära träningssystem.Syftet med arbetet var att minska ledtiderna, då korta leveranstider blir ett allt viktigare konkurrensmedel. Arbetet innebar en kartläggning av nuvarande reserv- och reparationsflöde samt att identifiera problem och komma fram till förbättringsförslag.Vidare har vi studerat reservdelslagrets lagernivå och dess kapitalbindning.Arbetet genomfördes med hjälp av intervjuer med berörd personal, observationer, enkätundersökning samt statistiska studier. Vi har även arbetat med Supply Chain Operations Reference Model som är en öppen referensmodell med vars hjälp man kan kartlägga, förändra och optimera sin verksamhet.Saab Training Systems har som mål att ledtiderna för reservdelsflödet och reparationsflödet skall vara 14 dagar, men i själva verket är det inte så. Dessa ledtider är idag längre, hur långa är dock oklart.De långa ledtiderna beror främst på att i flödena förekommer det mycket passiv tid.

Through the lenses of religion?s role in society, the purpose of this thesis is to examine, the role of the Church of Sweden in providing support to people at the end of life. Questions asked are:  "What types of spiritual support is offered by the Church of Sweden during terminal care provided in patients' homes and how is this support expressed in church orders, assembly instructions, plans of Operations and congregation letters?" and " How can the work of the Church of Sweden be understood, based on theories of religion's role in society? The method used is a content analysis of the Church Order, assembly instructions, plans of Operations and congregation letters in 17 different congregations within the diocese of Lund. I then engage in a discussion with theories on differentiation and the privatization of religion as a means to interpret my results.

Det ställs stora krav på den militära organisationen vid genomförandet av en amfibieoperation. Denna uppgift är något som den svenska försvarsmaktens amfibiekår ej har förmåga till att lösa ut inom ramen för vår organisation. I framtiden ställs det krav på att den svenska amfibiekåren skall kunna vara delaktig i en multinationell expeditionär landstigningsstyrka. Sverige saknar dock doktriner och en militärteoretisk grund för amfibieoperationer. För att tillhandahålla en sådan teoretisk grund avser författaren att använda sig av den brittiska militärteorin för vad en amfibieoperation kräver.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the Operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

Through an internship at a nonprofit organization called ATSUB[1], specialized at giving support to non-offending parents to sexually abused children, one of the authors to this study found that there was a lack of care for the parents by governmental Operations. While studying the previous research we found a great deficiency when it came to non-offending parents and far most about non-offending fathers. We found studies proving that the child?s non-offending parents are the best support for the child during their healing process. Research also shows that parents must be able to get good support and treatment during their crisis for the parents to be able to support the child, since they?re also in great despair over their child being sexually abused.

Considering that the current technology is constantly improving, it becomes increasingly important to have an efficient logistics in a company to maintain profitability while achieving a competitive business. Efficient logistics may be accomplished by improving the internal materials handling. In this thesis the internal material handling of steel frames has been studied at a factory in Vaggeryd. The goal of this study is to investigate the problems that exist with the current production flow of products and provide suggestions on how it can be developed to reduce unnecessary handling and movement.The study has a deductive approach where the authors has been using literature studies parallel with empirical analyzes conducted at a company to achieve the purpose of the study. Documentation from the company and interviews with staff and observations form the basis for the data collection carried out.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence Operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established Operations framework, which has proven successful in order to improve process efficiency.

The study seeks to clarify a cultural change in the armed forces (FM). The study is based on the hypothesis that repeated Operations in war-like environment, where the FM sends professional combat units, develop a warrior culture. The empirical results indicate that there is an existing warrior culture at all three units surveyed.The subculture is verified by the constants of western warrior culture described in theory. The cultural change leads to ethical / moral and leadership challenges for FM..