AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

A home for elderly is planed to be built at Zakrisdal, Karlstad, Sweden. The heat source for the building was at the time not determined. In order by the local government of Karlstad this report is meant to examine if the need of heat could be provided only by solar heat combined with a seasonal heat storage. The problem to solve is, if the need of heat from the home for elderly is provided from only solar heat, whitch dimensions of the solar collectors and the storage is needed?.

This essay is a time-geographic study of workinglife mobilities and investigates two days of work for five respondents. One from home and the other from the persons workingplace. Qualitative and quantitative methods has been applied to illustrate and analyze the two days along with time-geographic constraints. The findings are concluded into themes which represent the two local pockets of order: Home and Workplace. Themes of home are: Comfort station, Household, Curtained-off, Tele-contact and Environment.

The purpose of this study is to determine who visits the V Frölunda Library, Gothenbug,what magazines they read and why. The data presented in this thesis are collectedusing four methods: general observation and counting numbers of visitors, interviewswith 202 magazine readers, the completion of 1308 questiomaires regarding approximately350 maghes and interviews with more than 100 library visitors.The data indicates that men are significantly overrepresented among magazine readersas compared to the female visitors. These men are primarily from the white collar sectorof the community. This leads to a pronounced underrepresentation of the blue coIlarworkers. Young people visit the magazine room in the library at a rate about twice thatexpected from the population distribution.Women are primarily interested in magazines dealing with the home whereas men aremore interested in business, cars, boats and sports.

The purpose with this paper is partly to find out what people of different ages do to learn more about the past, and partly what they believe will happen within the next 50 years with institutions like traditional museums and the relatively new theme parks. How will the museums and theme parks evolve? Will they evolve? Or will they disappear?To solve these questions I have sent out a questionnaire to people of different ages. I have also been in contact with employees from different museums and theme parks in Skåne. I have used literature written by archaeologists among others.

Background: Several patients wish to die at home and relatives often become thecaregivers. This task can be a burden and the opportunity for the patient to die at homecan be overshadowed by obligations and responsibilities. Participation of relatives isoften the prerequisite to offer palliative care in the home environment. The purpose: The purpose of the study was to illuminate relatives? need of support during palliativecare in the home based care.

This essay started with a describing of Vision2020 that aims to get incoming tourism doubled and to make global travellers choose Sweden as their destination at the first place. Furthermore, we discuss those 12 priority markets that a Swedish leading communications company in the tourism Visit Sweden puts effort and promotes. Poland was not on the list of the selected countries. With our research we aim to show that the Polish market has potential. Compelling factors point to that Sweden and Poland are neighbour countries with good transport connections and, not least, that the countries have long historical relationships with each other.

Since the turn of the millennium a sharp increase in the interest for bio energy has been observed. Important reasons for this growing interest can be due to the fact that fossil fuels are a finite resource. A net discharge of greenhouse gases occur when fossil fuels are burned. The discharge of greenhouse gases are considered to be the main reason to the greenhouse effect. Means of control to increase the use of bio energy has been introduced and, as intended, the use of bio energy has increased. As a result of the legal provisions the ability to pay for bio energy has increased, which the forest industry view as a problem.

Toothbrushing is the best available method in remaining or restore dental health in dogs. This report treats different aspects about toothbrushing and other dental home care treatments in dogs. Questions like why the dog?s teeth should be brushed, what effects toothbrushing have on dental health and how the teeth can be brushed are treated. Furthermore complements to toothbrushing are treated, the options and their effects.

Abstract This essay is about the visibility of everyday life in a nursing home. The thesis is based on the following questions: What characterizes the social life and conversation between staff and residents? What content has the social life and the conversation between these parties? What is the power relationship between the staff and residents? To answer these questions, we used the qualitative approach with open observations, along with interviews. The study is partly based on direct observation by an observer as a participant in a special housing, and on semi-structured interviews with seven respondents, three of them staff and four residents in the same nursing home. For the results and analysis section, we use the Grounded Theory as a method which constructs a parallel between data processing and analysis of the interviews, where we first encode, categorize and create themes.

The purpose of this study was to find out what different groups of visitors do when they are at Borås City Library. Three issues were formulated from the purpose and they were: What do users do when they visit the City Library in Borås? What occupations do those who visit the library have? What similarities and differences are there in the use of the library depending on the visitors? occupations? To answer these questions a questionnaire was handed out among the visitors at Borås City Library. The theory that was used when the material was analyzed comes from the book?Gør biblioteket en forskel?? and the book is written by Henrik Jochumsen and Casper Hveneegaard Rasmussen.

The purpose of this essay was to examine what social functions the local pub provides to its regular frequenters, as well as the significance of the pub in the regulars? life. Essential questions were: For what purpose do the regular frequenters visit the pub? What are the routines of the pub visit? Can regular frequenters be viewed as a homogenous group, and if so, what are the prevailing norms in the group? How do the regulars perceive the staff, does the staff influence the regulars´ choice of pub? How does the staff perceive the regular frequenters?Our method was a qualitative case study based on participant observation and eight interviews with regular frequenters on a particular pub in Malmoe, Sweden.The main conclusion of this essay was that the relationship between the regular and the pub was much deeper than we initially thought. In addition to drinking beer, they also visited the pub to avoid loneliness, find fellowship and socialize with people who have similar backgrounds and values.

The mission from IKEA of Sweden was to make a further development of their existing trolley in the FRAKTA -serial. IKEA wants that the new product would make the opportunities better for people who don't have cars to carry their goods home easily on the bus, train or walk after their purchase.The report includes a suggestion for a new product that will fit into the existing FRAKTA -serial. The new development product will continue the same standard as the other products in the serial and it will also make it possible for customers to carry their goods home by public transportations..

AbstractBackground. The need for drugs delegation is increasing as more and more sick people are cared for at home and too few nurses working in home health care. Because of this, the number of delegations per nurse is often unacceptably high.Aim. The aim of this study was to describe the public health nurses´ experience in drugs delegation to home care staff in home care.Method. In this study a qualitative method with an inductive approach was used.

The purpose of this study was to examine how the design of the wards, at Björnkulla nursing home, affects the residents? wayfinding ability and autonomy. Thus, the aim has been to make a design proposal that, trough color and design can increase the residents? chance to independent mobility. Since the study aimed to examine how the environment affect and can support people with dementia, qualitative methods were used.