The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

AbstractEnglish title: Outsourcing of operation and maintenance -An interview study about newly reconstituted housing cooperatives motives for outsourcing of operation and maintenance. Swedish title: Outsourcing av drift och underha?ll -En intervjustudie av nyligen ombildade bostadsra?ttsfo?reningars motiv till outsourcing av drift och underha?ll.Authors: Jonas Lindquist & Carl Melin Published (year): Spring 2013 Tutor: Sven-Ola Carlsson Examinator: Marita BlomqvistBackground: Now days there are no questions for organizations about if they will outsource parts of their business. It is rather a question about what should be outsourced. In terms of organizations our found theory tells what is being outsourced is everything that does not belong to the organization?s core business, such as supporting functions.

Water is an important food and an important natural resource. In order to protect these are the Environmental Code and the EU directive given to water protection and related water protection regulations will be established for all water sources until 2010. Those who will prepare a water protection and related water protection regulations is the municipality or person responsible for water supply. The person then decides and declares the area as water protection and related water protection regulations are municipal or provincial government. The idea of creating a water protection is to protect the water supply and the body of water against pollution caused by point sources, diffuse sources and accidents combined.

För att tillverkande företag ska kunna fortsätta vara konkurrenskraftiga i tider där tillgången på billig arbetskraft ökar, med ökad konkurrens som följd, är det viktigt att nya strategier utvecklas för att säkerställa långsiktig överlevnad. En strategi för detta är att integrera varor och tjänster som tillsammans skapar bättre erbjudanden med ökat kundvärde. Syftet med arbetet är att få kunskap om ett tillverkande företag har de förutsättningar som krävs för ett erbjudande där vara och tjänst är fullständigt integrerade. Studiens forskningssyfte har varit undersökande samt beskrivande med en deduktiv teorianvändning. En kvalitativ forskningsmetod har använts vid studien, där forskningsstrategin utgjorts av en enskild fallstudie.

Many companies are presently investing in different types of environmental strategies, and it is varying to what level they channel their resources to environmental efforts. It is also diverging to what extent organizations effort to profile themselves as environmentally conscious. This can be due to difficulties in reaching out to customers and to finding the most efficient method of green marketing communication. The aim of this study is to analyse how an insurance company more actively can communicate environmental matters foremost in their contact with customers. One can in different mediums daily follow debates and discussions concerning the environment. Many insurance companies have also identified their role in performing green work.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

The Swedish government has proposed that 20 % of the cultivated land in Sweden should be organic by the year 2010 (The Swedish Board of Agriculture, 2008). In addition to this the production of organic food like milk, meat and egg should increase considerably. To reach the government?s goal it is necessary that the Swedish farmers get motivated to convert their production from conventional to organic. Milko is a dairy association that has chosen to focus on organic products, they want to be the leading organic dairy association, and therefore they have a large need for organic milk (Milko, 2008).

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

Information technology (IT) with its enormous capacity involves more and more in our daily activities and public sector is using IT to make their activities more efficient. The government goal with electronic government (e-government) among other things is increasing the availability and service to the public as well as improving the democratic process. Democracy can be strengthened by involving citizens in public decision making process but this goal has not been achieved yet and the development of e-government has mostly been focused on improving efficiency within administration and electronic services (e-services). Promoting the democratic process has been postponed in the development of e-government because of the lack of political commitment and decision. Digital divide is also preventing public sector to promote democracy with the support of IT.

Den här studien undersöker om det finns ett samband mellan betalningsmedel och utfall vid företagsförvärv. För att försöka mäta denna kvantitativa studie utfördes ett antal intervjuer för att få fram parametrar, specifikt tidsaspekten och hur ett lyckat förvärv definieras, detta eftersom det finns en avsaknad av standarder inom förvärvsutvärderingar. Slutligen användes fem år som utvärderingsperiod och tillväxten i rörelseresultat beräknat från den senaste årsredovisningen innan förvärvet och den femte årsredovisningen efter förvärvet. Informationen som analyserades var hämtad från databasen Zephyr där förvärven genomförda av svenska företag mellan åren 2002 och 2007 togs med, vilket blev 134 stycken. Resultatet visade att det inte finns ett samband mellan betalningsmedlet och utfallet för förvärvet.

In Sweden there are laws and recommendations from The National Board of Health and Welfare about the importance of a user's involvement in and possibility of influencing services directed at them. Even with such good intentions the same board reports that it is hard to know if people experience that they do. The purpose of my study was to examine how professionals can use their knowledge to help users increase their sense of influence in services that they use. My focus has been on adults with neuropsychiatric disabilities within the autistic spectra, such as Asperger syndrome, and on the professionals working with them. The specific problem among people with neuropsychiatric disabilities is a lack of social skills.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Idag leds företag av tre hörnstenar: kommunikation, informations- och dokumenthantering. Dessa begrepp hör ihop och förutspår framtiden för företaget. Detta är även ämnet som denna rapport berör. Rapporten beskriver 10 poängs examensarbete, som utförts som en del i vår utbildning.Kommunikation är alltså en mänsklig handling, något som vi gör och information är det vi utbyter genom att kommunicera med varandra. Information är något som finns överallt idag och berör oss alla på olika sätt och vis.

Länsstyrelsen i Stockholms län hade en projektidé som gick ut på att det skulle skapas en Internetbaserad ansökan för körkortstillstånd med behörighet B, inklusive hälsodeklaration. Även en optiker skulle kunna fylla i ett synundersökningsformulär via webben. Dessa skulle sedan knytas ihop för behandling av den Länsstyrelse där den sökande bor. Alla personer som skall använda tjänsten måste inneha ett personligt medborgarcertifikat som används för elektronisk signering av ansökan. Optikern behöver ett företagscertifikat för att identifiera sig. Vi utvecklade två interaktiva användargränssnitt samt ett gränssnitt där administratören kunde hantera all data som inkommit.

Smålands museum, the museum of Småland, is a museum for the county of Kronoberg, a mission given to the museum by the state and county council. The main fields of the museum are the cultural heritage and the history of culture of the region. The museum of Småland is also the Swedish museum of glass. This Master s thesis focuses on the information requirements of the employees at the museum of Småland. Because of the financial status of the museum, the librarian that worked at the museum had to quit about four years ago.