In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

Sweden is currently a country in which a large amount of children?s time has changed to be spent within institutions, for small children these institutions are preschools. These are places where notions are created regarding what children are, what?s good for children, what?s normal and desirable regarding children. The purpose of this study has been to decipher what?s considered desirable and what notions or ideas regarding children are prevalent in preschools with an I Ur och Skur profile.

This project is about Jönsaplan in Landskrona. Jönsaplan is situated at the center of Landskrona in a part called Södra centrum which the municipality is developing, mainly by building new residential buildings. Today, Jönsaplan is not a functioning square. This is due to a ferry terminal and its many fences that block the way for people. In this project, I have assumed that the ferry terminal will be moved somewhere else so that Jönsaplan can be a real square. By studying The Concise Townscape by Gordon Cullen and Byens uttrykksformer by Thomas Thiis - Evensen and three reference places, Daniaparken, Raoul Wallenbergs torg and Norr Mälarstrand, I came up with a number of guidelines for my design proposal for Jönsaplan.

Traditions are something that is very important to many people, Christmas is usually no exception. Christmas tree, Christmas ham, herring and candle lights are just as important as the advent candlestick. The advent candlestick help you get the Christmas feeling during the countdown. In this report the work with a new advent candlestick concept can be followed step by step.A lot of information was needed in the beginning. By doing some research, surveys and interviews the ground was established for further work.

Marketing is an important tool for companies to use in today?s consumptions society, to reach out with products and services. The message that has been sent out is also important, because the message can be distort or reach wrong customer group. Above all this the competition and the struggle round the customer?s increases and it has become more common that the customers tend to be less loyal towards the company.

Fall accidents are a big problem in the construction industry today and stand forapproximately 23% of all accidents. Skanska is a construction company that has avision toachieve zero accidents. Eliminating fall accidents is one step on the way towards theirvision. The state of Skanskas fall safety has been analyzed in this thesis to show whichimprovements are possible in fall safety.A literature study has been performed in which Arbetsmiljöverkets (The Swedishwork environment authority?s) laws and rules, together with Skanskas own rules havebeen studied.

Sustainable destination development has in recent years become an increasingly important concept for tourism destinations. A destination must take into account the environment if it wants to continue being a successful tourism destination in the future. This essay investigates what needs to be developed on theislandofSandhamnfor that the destination can be more attractive in the off season and how the players on Sandhamn integrate to develop Sandhamn in a sustainable manner. One market research and interviews with five different players were made. Through these interviews grew an understanding for how the cooperation between the municipal and the private party looks like and how the history of Sandhamn is the foundation for the islands tourism development.

Introduction: To become acute ill and to be forced to seek treatment involves a difficult but also a vulnerable time for the individual. This acquires a good relationship between the nurse and the patient. At a surgical emergency ward patients with different diagnoses and trauma are treated. What distinguishes this specific type of ward is that care often occurs in a rapid rate and as a patient the environment may be experienced as stressed. The relationship with the nurse at the ward establishes a foundation for how the patient experiences the health care.

The way you address people is depending on the existing culture, to be on familiar terms with people you don?t know or elderly people is totally unacceptable in some cultures. Some behaviour might be acceptable in one culture, and unacceptable in another. Culture exists on different levels in the society, and what combines people within a culture are that they share the same norms and values.This study identifies and deals with the resemblances and the differences in the customer relationship within one specific organization with activity in several different countries. Two of these countries, which can be seen as each others cultural contrasts, were chosen for the study, Sweden and Spain.

This degree project has been performed along with Classic Garden in Gothenburg andBallongfirman Far & Flyg in Stockholm. Together we have developed a sun- wind- andrain protection. The protection is permanently assembled and mainly intended for publicenvironments as restaurants and outdoor cafés.The design on the sun protection was already done so our task has been to develop theconstruction and to build a prototype in scale 1:4 and one in scale 1:1. The look of thesun protection is approximately as the name implies, equal an igloo. The lamellae aregoing to fold out in different steps all the way down to the ground and the both sides willbe independently of each other.The first stage in the project was to develop differently principle proposal on how thefunction will work when folding in and out the protection.

AimThe aim of this study was to evaluate the effects of MotVikt´s obesity-treatment program on eight severely obese subjects, concerning Body Mass Index, Waist-Circumference and Weight after three and a half months and Sense of Coherence, Body Image and Self-experienced Health after three months. The question in focus was: Did MotVikt´s obesity-treatment program have any effects concerning the factors mentioned above?MetodInformation was collected with questionnaires that were filled out by the eight subjects, three men and five women, who participated in MotVikt´s last round of treatment. Data concerning waist-circumference, weight and BMI were provided by MotVikt. The questionnaires that were used to get information about Sense of Coherence, Body Image and Self-Experienced health were SOC-29, BSQ and IQOLA SF-36.ResultatThe average BMI in the group has decreased with 2,9 kg/m2, from 39,7 till 36,8.

This thesis is performed as a summarizing project for the mechanical engineering education at School of Engineering in Jönköping. All knowledge necessary to complete this thesis was gathered from previous courses and education.This project was to develop a new product for the company TR Equipment AB in Tranås. The new product is going to be based on an already existing product, TR 1700. TR 1700 is a bathtub equipped with a height adjustable function. This product is used in retirement homes and in the care of disabled people.

Syfte: Studien syftade till att undersöka nyutexaminerade kvinnliga sjuksköterskors upplevelser avseende rondsituationen och arbetsledarrollen. Metod: Kvalitativ deskriptiv studie. Åtta semi- strukturerade intervjuer genomfördes och analyserades med innehållsanalys. Resultat: Nyutexaminerade sjuksköterskor upplever svårigheter att hantera ronden och rollen som arbetsledare. Trots sitt omvårdnadsansvar upplever sjuksköterskan att omvårdnaden prioriteras ner och att mer tid går till att fördela och utföra läkarordinationer i det dagliga arbetet. På arbetsplatserna saknas rondstruktur och praktisk vägledning i hur en rond ska gå till, vilket även upplevs som bristfälligt under utbildningens gång. Det finns otillräcklig kunskap och tid för att förbereda sig för en rond på bästa sätt.