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.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths? awareness of security risks in using bank tools such as debit cards or internet banks was studied.

This report has explored how to design and develop an ordering system for television and DOOH commercials. Usability theories have been considered and also guidlines for system devoloping, this includes the making of a PACT analysis and a demand specifcation. To ensure that the users of the systems are in focus a pre studie has been performed on location of the company which is the intended user of the system. Finally an interactive prototype of an orderingsystem has been created to illustrate the functions and tools which the fnal product should have..

Writing is a critical element for many of the second language learners that I?ve encountered in my work as a Swedish teacher. Therefore, on the basis of Jerome Bruners theories of reflec-tion and learning, was the purpose with this study to examine the scaffolded structured reflec-tion conversation as a method for writing development. Bruner says that the knowledge be-comes deeper when we consciously reflect over it (Arfwedson 1992:110 f).I have used a qualitative method where I let five students write a text in Swedish on the subject "application for internship". After that I held a conversation with each of the pupils.

Abstract Semester and year: Spring, 2008Writers: Victor Andersson and Filip ForslundTutor: Thomas HelgessonProgram: Marketing program, Halmstad University - School of Business and EngineeringTitle: Differentiation from a consumer perspective - How important is differentiation from a consumer?s perspektive when choosing a residence? Presentation of problem: How important is differentiation from a consumer?s perspective when choosing a residence?Purpose: The purpose is on basis from previous theories on the subject to describe what kind of differentiating that from a consumerperspective is the most important when choosing a residence. Key words: Differentiation, brand, apartment market Methodology: This thesis is built on an qualitative method, where eight open individual interviews have been made. Our choice of respondents was based on what kind of respondents that could give us the most accurate information on the subject which we based on relevant variables. Theory: The framing of the theories is based on a marketing perspective within the area of differentiating and focuses on how companies use different tools to differentiate their offer to create competitive advantages.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

The aim of this study was to identify and make transitions in Swedish preschool-class-9-years elementary schools visible with a special-needs educational perspective. Transitions in focus were those between preschool-class and primary school, between grade three and four and the last between grade six and seven.In the 1960?th Swedish elementary school were devided into three levels; primary school, intermediate level school and upper level lower secondary school. Those levels were officially removed when the curriculum of 1994 was introduced. However, in some way such levels still exist, for example in organisation and structure of schools, the curriculum and teacher education.How did school leaders design transitions between levels and which tools were used? What kind of information was transferred to help children with special needs and what was the role of the special pedagogue in the transition process?The study was a combination of a quantitative and qualitative method, a questionnaire survey complemented with qualitative interviews with special pedagogues in three schools in a middle-sized Swedish town.The result of the study shows that schools in focus had a work plan.

The reason for performing an Environmental Impact Assessment (EIA) is to incorporate environmental concern in different kinds of plans and projects. The purpose of such an assessment is to identify and describe direct, indirect and cumulative environmental impacts.Geographical Information System (GIS) is a tool that can be used to combine spatial extension of both sensitive areas and different environmental impacts in a quick and easy way. Because of that, descriptions of environmental impacts and motivation of different standpoints on a specific issue can be more correct and easier to make if GIS is used as a tool.Hence, GIS can contribute to improve the quality of Environmental Impact Assessments. If the benefits of using GIS are to out weight the costs, geographical information of satisfactory detail, actuality and accuracy need to be available at reasonable prices.In this paper, case studies are carried out for three different geographical analyses to investigate the use of GIS as a tool in EIA. From these case studies, more general conclusions about the benefits and limitations of using GIS for Environmental Impact Assessments are also drawn.

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

Problem: Seco Tools (Thailand) Co., Ltd registrerades under 2001 i Bangkok, Thailand. De har vuxit med 150% sedan start och har idag5% marknadsandel. Företaget utvecklar kontinuerligt sin organisation för att kunna expandera ytterligare. Eftersom varumärket är relativt okänt på den thailändska marknaden, måste företagets marknadsföringsarbete ha en god strategi för att uppnå fastställda mål, samt att nå ut till potentiella kunder. Här finns det sedan flera år etablerade kon-kurrerande tillverkare som marknadsför sina varumärken genom direktförsäljning eller distribution.

Title: Communicate ? to provide an opportunity Authors: Ida Eriksson & Petra LindbergTutor: Johan Grinbergs, Mälardalen UniversityExaminer: Cecilia LindhSubject: Bachelor's essay, Business AdministrationKeywords: communication, internal communication, channels, communication models, communication theory, information, organizationPurposeThe idea of this study was to describe how ABB Sweden?s internal communication and information appeared in Västerås. The aim is also to see what tools and channels they use to communicate information internally and see how employees perceive them in Västerås.MethodWe have read literature in form of books and articles that discuss theories on the subject communication including internal communication, channels and tools. Interviews were conducted with employees of ABB and were to serve as the basis for our empirical work. A survey by the Communication Center was made in the spring 2010 and was also the basis for our empirical work.ConclusionsThe communication has been increasingly from one-to two-way communication. To get a functioning organization, it is required that the internal communication in the first place will work.

Vocal Cord Dysfunction (VCD) is characterized by paradoxical vocal cord movement during inspiration or expiration, and generally affects adolescents and predominantly women. Previous studies have shown a large inconsistency concerning terminology, definitions, etiology, assessment, differential diagnosis, co-morbidity and treatment. The purpose of this study was to map knowledge on and management of VCD in Sweden. The study was conducted as a written survey addressed to speech-language pathologists and physicians, and attained an answer percentage of 79 percent. The results showed that several professions were involved in the management of these patients, but no clear pattern of referral could be observed.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

ABSTRACTBackground: On behalf of the Orthopedic clinic, Västerås, a study has been conducted with focus on comparing the results after conservative and surgical treatment due to complete achillestendon rupture.Aim: To compare results when testing the active and passive range of motion, calf muscle endurance, estimation of pain related to the achillestendon and self-efficacy to be physically active for individuals who have undergone conservative or surgical treatment after complete achillestendon rupture.Method: 14 individuals afflicted by complete achillestendon rupture in 2010 were recruited as a purposive sample. Examination were conducted of: Ankle range of motion with a goniometer, calf muscle endurance through a toe-raise test, estimation of pain intensity related to the achillestendon by VAS and self-efficacy to be physically active through ?Exercise self-efficacy scale?. P-value and the median were calculated.Result: The results of ankle range of motion and calf muscle endurance were based on the difference between the injured and the healthy side. When testing active plantarflexion the conservative group had a median of 4 ? and the surgical group had a median of 10 ?.