The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign poker winnings are taxed as income.

Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business Rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business Rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business Rules samt lämpliga sätt att hantera Business Rules. Genom de förberedande studierna identifierades några brister som kan finnas i svenska organisationer som inte använder Business Rules och dessa ledde till en första och övergripande forskningsfråga. Frågan formulerades som följer: Hur förvaltas BR i IS och IT i svenska organisationers dagliga verksamhet? Den har sedan delats upp i sju stycken delfrågor som framställts utifrån problemområdet.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

This paper describes how radiation affects the body, the somatic and genetic effect that can occure in exposure of ionizing radiation and how to protect yourself against it. How radiation affects the cells and why you can get cancer if you get exposed of a large amount of radiation is mentioned. Research after a threshold is mentioned and what Sweden does today to improve the radiation protection by laws and regulations. Explaining the atom, what radiation is and how the ionizing radation interacts with the atom. How backscatter affect the picture and the workers and how to protect yourself from backscatter is mentioned. Radiation doses, dosimetry and rules for those who practise radiation is shortly described..

Sweden's contribution to the world today is not labor-intensive industry, it is high technology and know-how. Many of the rules concerning employment security for the workers derived from the industrial era and have been to some extent modified by hand. This paper focuses on the discrepancy between the purpose of the priority rules in Swedish law and how it works in the reality. My opinion is that due to the development of the labor market, a powerful revision of priority rules is needed. In addition to today's job market is knowledge-intensive I point in the paper at a number of factors that contributed to the loosening of the priority rules. Examples of these are the increased incidence of temporary staffing, more open markets and more multinational companies, political will to disadvantaged groups in the labor market should be prepared job and gender issues.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

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.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.