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.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to RETAIN competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

The purpose of this study is to find out how IOGT-NTO conducted the debate about the Swedish negotiations with EU concerning the accession. The essay investigates how the debate was conducted between the years 1993, 1994 and 1995. A further distinction lies in five requirements IOGT-NTO delivered before the negotiations.The material for this study lies primarily in the editorial pages of IOGT-NTO's magazine Accent. The background content comes primarily from secondary sources and deals with the temperance movement and IOGT-NTO, and dealing with the EU and the Swedish alcohol policy.In July 1991, Sweden submitted its membership application to EU and subsequently in the 1993 the negotiations began. During the same time IOGT-NTO began its debate on a possible EU membership in the Accent magazine.

A lot of mine waste rock and tailings arise from all mining processes and have to be stored in an appropriate way. Tailings are deposited in impoundments RETAINed by tailings dams. The objective of tailings dams is to RETAIN the slurry from the mining process and in that way prevent spill into the surroundings that might be harmful for the environment. Tailings dams are often constructed as staged embankments so that construction costs and demand of materials are spread more evenly over the period of deposition.The objective of this thesis has been to compile information about and evaluate events at Swedish tailings dams and also to develop a collective database for all Swedish mining companies for all tailings dams and all events that occur at tailings dams.Information about 60 events at Swedish tailings dams has been gathered and evaluated. The evaluation has been performed by comparison between and analysis of individual parameters and also by use of a multivariate statistical method called PLS.

In this study the book talk is examined as a communicative act with a purpose to convince according to an under-lying intention to promote reading. I follow the book talk?s way from an idea of the book talker (and the library) to the reception of the audience, with the aim to understand how to talk about books in an engaging manner. More specifically, the rhetorical situation and the purpose of a book talk, the performance and the means to arouse and RETAIN interest in the book talk as a speech and in the books themselves are examined and the impact of the book talk on the audience.The empirical material consists of observations of two different book talks (both directed to children) and interviews with the two different book talking librarians and a few of the children from the audiences to both book talks. The theoretical framework consists of rhetorical theories from both antique and modern times and I perform a rhetorical analysis of both book talks.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and RETAIN competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Aim: By studying the evolution of the market for package holidays over time we hope to get an understanding of the trends that have characterized the market. By doing so, we can get an idea of where the market is moving towards the future. This knowledge is essential for market participants to establish appropriate strategies that follow market trends.Method: We have used qualitative interviews with people involved in the charter industry.Result & Conclusions: The market is characterized by an increase in Internet orientation, where the travel directory and the physical travel agents are becoming less important. The understanding of climate impacts of travel has increased. More people of the third-generation buy package travels and countries in North Africa and Asia are growing in popularity.We believe the market in the coming years will be characterized by lower prices and lower quality.

This study aims to make out, which notions and ideas about gender and sexuality that comes into expression in the description of the deviant youth. This study is a narrative analysis, based on a queer theoretical approach. The queer theory directs attention to the normative frameworks on gender and sexuality. Queer theory also illustrates the relationship between the normative and what is considered abnormal/deviant. The study's empirical basis is 8 legal texts, legal documents formed in a Swedish context, which include the welfare state´s judiciary and social services.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to RETAIN the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

The thesis strives to reveal the dynamics between a central and a peripheral shopping area in Kalmar, Sweden. The establishment of larger shopping centers has become a hallmark of postindustrial cities. Cities globally are at risk of creating an urban economic rift between the central and peripheral shopping areas. By establishing major shopping venues around the traditional central business districts, cities hope to create a larger customer hinterland and thereby also increased economic growth. The aim of this thesis is answered by two research questions regarding collaboration and competition between two shopping areas; the central Kvarnholmen and peripheral Hansa City Mall.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to RETAIN their strong competitive advantages.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, RETAIN and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

This project was a request of Norrbodal´s Forestry Board, Västra Götaland. It was performed as a qualitative interview analysis of private forest owner?s deficient motivation regarding pre-commercial thinning. The purpose of the project is to investigate what the Forestry Board can do to motivate private forest owners to do more pre-commercial thinning. The results build upon 16 qualitative phone interviews with forest owners that have their forest within the district of Norrbodal. The owners are divided into two groups, the one who have performed the pre-commercial thinning and the one that has possible pre-commercial thinning needs on their properties according to the pre-commercial thinning analysis ,which is the result of a satellite analysis.