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.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

The definition of procrastination can be described as a behavior with deliberate postponement of tasks or commitments despite expected negative consequences for the individual and his or her environment. This study examined how widespread this behavior is among students in higher education in Sweden. Using a web-based survey, data was collected for analysis. A statistical program, SPSS, was used for evaluation of the collected data. The purpose of this study was to examine whether there are differences in the degree of procrastination between students located on campus versus students who do their education at distance.

The aim of this study was to investigate leadership in public health care. The methods used were shadowing and semi-structured interviews. The shadowing involved observing the shared leadership of two head nurses in an administrative management position of a ward in their daily work during two weeks. The observation was supplemented by ten semi-structured interviews. A thematic analysis of the data was carried out and the result indicated that shared leadership is a form of leadership well suited for an organisation as big and complex as the clinic where the study took place.

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

Både under min tidigare utbildning, främst inom nationalekonomi vid Lunds universitet, men även senare i min yrkesutövning inom bygg- och fastighetsbranschen under en period av 15 år, har jag främst kommit i kontakt med problemställningar vilka i någon mån haft som syfte att utmynna i en slutsats med kvantitativ relevans. Då jag som del av programmet Urban utveckling och planering skulle skriva en uppsats på D-nivå, ett arbete som resulterade i förevarande rapport, valde jag därför en problemformulering och en metod som båda gav mig möjlighet att bredda min kompetens, snarare än fördjupa den. Denna studie strävar efter att utveckla en teori för stadsutveckling ur ett fastighetsföretagarperspektiv. Den specifika situation som arbetet fokuserar på är stadsdelen Norra Sorgenfri i Malmö. Teorin har genererats med användning av metoden grundad teori och datorprogrammet Atlas/ti. Läsaren finner förhoppningsvis att den teori som utvecklas har en allmän relevans för stadsutveckling och hur kommunens planarbete kan förändras. Den som är intresserad av just vitaliseringen av Norra Sorgenfri bör också kunna finna något av värde.

Today electronics becomes more and more complex and to keep low costs and power consumption, both digital and analog parts are implemented on the same chip. The degree of automization for the digital parts have increased fast and is high, but for the analog parts this has not come through. This have created a big gap between the degrees of automization for the two parts and makes the analog parts the bottleneck in electronics develop. Research is ongoing at Electronics systems group at Linköping University target the increase of design automization for analog circuits. An optimizationbased approach for device sizing is developed and for this a good optimization method is needed which can find good solutions and meet the specification parameters.

It is possible to affect the feed costs in different ways. By steeping or fermentation the digestibility of the feed is improved for the animals with a natural process in the wet feeding system Steeping means that the feed is soaked some hours before feeding. This process activatesenzymes and improves the digestibility of for example phosphorus in the feed and make it more accessible to the animal. Wet feeding can be fermented or not. Fermentationmeans that the feed has been soaked for a certain length of time so that a biological process is started.

In this project a washing station has been constructed for Albany International AB. At present, there is no existing system to clean the dirty pipes that are coming back to the company.The work followed the product development process, and it started with the requirements list. This was followed by brainstorming, evaluation and completion.The result was a concept for de present time and one concept for the future.The present concept is intended to be built immediately. This is an adjustable bench with sliding bearings to facilitate the work. The actual cleaning is done with a high pressure washer that uses hot water.

The aim of this study was to get a greater comprehension of social welfare secretaries? notion of "good parenting" and furthermore how this is expressed in evaluations of investigations regarding care of children. The empirics in this qualitative study were collected with the help of a vignette containing relevant questions. Moreover interview questions were answered at seven occasions. The interviewees were social welfare secretaries that worked with evaluations of care of children.

För att främja landsbygdens utveckling och till följd av förändringar i markpolitiken tilläts genom lag bildandet av stora bostadsfastigheter på landsbygden 1990. Detta skulle ske genom att öka den enskildes möjlighet att utforma sin fastighet efter egna önskemål. Glesbygd, som är landsbygd karaktäriserad av gles befolkning, är mer utsatt för de problem som landsbygden står inför. Syftet med studien är att undersöka om det finns eller borde finnas en skillnad mellan lands- och glesbygden vid fastighetsbildning av stora bostadsfastigheter. Studien utförs genom en genomgång av rättskällor, tolkning av rättsfall och analys av Lantmäteriets praxis.

The aim of this study has been to investigate children and adolescent development in ?The turning point? children´s and adolescent program in Kristianstad. We also wanted to find out the support group leaders experiences concerning the children´s and the adolescents development in programs and how they apprehended their role as a support group leader. Our intension was also to study how the adolescent and the children considered their own development in the program. To carry through this study, we used two types of qualitative methods i.e.

The aim of this study was to investigate the production of knowledge that can emerge in the use of Practice Research by Mirror method. This by finding out what it is in the practical work that leads to the production of knowledge and how knowledge production takes form. The empirical data that form the basis for this study is recorded group within the Mirror method discussions and a focus group interview with social workers who participated in the discussions. Those who have participated are social workers with experience from working with financial aid support and only real cases have been used in the discussions. The results have been analyzed according to Lipsky's theory of street-level bureaucracy and their discretion and Fook and Gardner´s theory of critical reflection.

Kemikalieindustrin i Europa står inför en stor förändring. En ny lagstiftning kallad REACH - Registration, Evaluation, Authorization of Chemicals ska ersätta ett 40- tal äldre lagar som reglerade hantering av kemiska preparat. Syftet med den nya kemikalielagstiftningen är bland annat att främja utbytet av farliga kemikalier till miljövänligare alternativ. Den stora förändringen består av att företag som inom EU ska tillverka eller importera kemiska produkter, måste registrera applikationsområdet för dessa produkter och de ingående ämnena. REACH är tänkt att öka transparensen i branschen och underlätta den administrativa hanteringen kring produkt och säkerhetsdata.

The aim of this study was to develop, implement and evaluate a mindfulness- and acceptance-based smoking cessation program in group (MRG). MRG was developed into an intervention consisting of 6 group sessions during 35 days including individual homework assignments. 8 of 10 participants completed the program. In order to evaluate the effect of MRG a quasi-experimental design with pretest and double posttest (second posttest at 1 month) was chosen. At second posttest, 50 percent (of 8 completers) were non-smokers, and the rest showed a decrease in smoking at a rate between 45 and 75 percent.