This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

I föreliggande studie har nio socialsekreterare intervjuats i syfte att undersöka hur de ser på socialtjänstens bemötande av våldsutsatta kvinnor utan permanent uppehållstillstånd (PUT). I studien är det socialsekreterarnas föreställningar om våldsutsatta kvinnor utan PUT och den hjälp de kan få som står i centrum. Intervjumaterialet har analyserats utifrån ett intersektionellt perspektiv. I studien skildras kvinnor utan PUT som särskilt sårbara när de utsätts för våld. Denna sårbarhet kan både förstås som ett uttryck för kvinnornas våldserfarenheter och det faktum att de inte har rätt till samma stöd från socialtjänsten som andra våldsutsatta kvinnor..

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Syftet med den här uppsatsen var att undersöka hur tre ensamkommande flyktingbarn upplevde det stöd de fick då de vistades på ett HVB-hem placerat i Mellansverige, i väntan på permanent uppehållstillstånd. Vi belyser i uppsatsen huruvida stödet har hjälpt ungdomarna att socialiseras in i det svenska samhället samt om de fick den hjälp de behövde för att uvecklas till självständiga individer..

This is a study of an experimental project called ?Eget företagande ? egen försörjning?. The aim of this thesis is to explore if the course self-employment in Swedish for immigrants will become a permanent activity. The study is based on interviews with participants from the projects management team and the interviews has been analysed with methodological inspiration from Jonas Söderlunds project competence model. The focus lies in the participant?s perception of the project work and their thoughts about the permanent activity of self-employment in the future.

Bakgrund: Permanent tarmstomi är ett kirurgiskt ingrepp där en bit tarm läggs ut på magen och avföringen samlas ihop i en stomipåse. Tarmstomi blir aktuell då sjukdom eller skador föreligger i tarmen. Kvinnor med permanent tarmstomi kan uppleva en förändrad självbild och utveckla depressiva symptom. För att lindra kvinnorsnas lidande blir det därmed viktigt att sjuksköterskan har förståelse för deras livsvärld. Syfte: Syftet var att beskriva kvinnors upplevelser av att leva med peramnent tarmstomi.Metod: Systematisk litteraturstudie med ett induktivt tillvägagångssätt. 10 vetenskapliga artiklar valdes ut och analyserades med en kvalitativ manifest innehållsanalys.Resultat: Många kvinnor hade svårt att identifiera sig med den förändrade kroppen och upplevde sig ha lägre värde som kvinna.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

The purpose of the study was to examine if intrinsic motivation and work commitment to the organization differs between permanent doctors and hired doctors. The total of 63 doctors who participated in the study made an internet-based survey with 21 questions taken from the Basic Need Satisfaction at Work Scale and 3 questions from the section ?work commitment? in QPS Nordic. The main results of the study showed that permanent doctors perceived a higher level of intrinsic motivation on all the three needs autonomy, competence and relatedness. Furthermore the result showed a tendency that permanent doctors perceived a higher level of work commitment to the organization then hired doctors..

One of the most discussed archaeological subjects is the neolitisation, and the start of a neolithic lifestyle which is characterized by several significant events. The traditional view has been that settled people were cultivating and breeding, but this picture has been questioned and changed in later years. The development is principally based on two models; that already neolithic people immigrated and took over, or that the new lifestyle gradually developed out of the existing cultures. Southern Scandinavia was characterized by a settlement pattern with permanent settlements which were complemented by temporary special settlements, but in time more domestic settlements originated. On the British Isles the settlements didn´t consist of permanent agricultural settlements but instead did the people here move freely between several short term settlements.  .

Denna rapport är en del av mitt examensarbeteinom landskapsarkitekturprogrammet vid SLU Alnarp. I arbetet ingår att gestalta två idéträdgårdaroch att realisera en utav dem. I denna rapport presenteras de båda gestaltningsförslagen i text ochbild samt en rent dokumenterande beskrivning avdet praktiskt utförda arbetet med anläggningenoch uppförandet av den ena idéträdgården. I slutetav rapporten diskuteras fenomenet konceptuellaträdgårdar samt idéträdgården som en inspirationskälla och hur denna kan fungera. En utvärderingav skillnaden mellan temporär och permanentidéträdgård behandlas också..

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

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.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.