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.

De senaste åren har det börjat dyka upp system för att köra virtuella skrivbordsdatorer. Virtual Desktop Infrastructure (VDI) är ett koncept för just det, och ett av de system som finns på marknaden är utvecklat av VMware och har fått namnet View. Frågeställningen som har legat till grund för denna utredning var om prestandan och användarupplevelsen hos en virtuell maskin i ett VDI-system idag är tillräckligt bra för att kunna ersätta en fysisk dator som arbetsdator. För att utreda detta skapades en View-miljö med två olika virtuella maskiner som sedan användes och utvärderades. Därtill användes även prestandatestmjukvaran PassMark PerformanceTest för att utvärdera datorernas prestanda och för att kunna jämföra resultaten med de hos två vanliga laptops.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

AbstractThe banking industry has during later years gone through several technological changes (Svenska Bankföreningen 2014). These big changes have led to several advantages seen both from a customer ? and corporate point of view. Advantages in easier usage, increased availability and more competition have made the banks more cost effective at the same time as the customer is being offered better prices. Even though the advantages seem to weigh over the disadvantages there are still those who thinks that things where ?better in the past?.

This paper examines difficulties that heirs to swedified sami persons experience when learning about how colonialism forced a lot of people to hide or dim their sami identity. The purpose is to examine what genealogy can mean for these people and how it differs from the ?regular? genealogy; what makes these heirs willing or not willing to call themselves sami and how the cultural traumas and family wounds can be understood as dark cultural heritage and how these can be resolved. With cultural heritage and history usage theories, Hall?s theories of hybrid identities, and Aarelaid-Tart?s trauma model, I have analysed material from six interviewees and some of my autoetnography to conclude that sami genealogy is an important factor in shaping a more complete and decolonized view of history and one?s identity, that descendants of samis won?t call themselves sami because of a lack of sami ?capital? but want to as a way of not letting colonialism win, and that cultural traumas and family wounds heal through talking about them ? not hiding from them. The dark heritage is a necessary part of the sami identity build. I have also concluded that sami identity have always been nuanced, there isn?t one correct way to be sami..

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

Today, many regard the Democratic and the Republican Party in the US to be significantly different than prior with regard to changed rhetoric and changed political world. This reason alone is enough to make an interesting research question how democratic and republican presidents view ?economic freedom? based on Robert Nozick, John Rawls and Isaiah Berlins perception of economic freedom. The research question therefore relies on how present presidents view economic freedom compared to how past presidents view economic freedom with Nozick, Rawls and Berlin as emphasizers within the theory. This is performed with the use of by Marie Demker?s coined the is-should-do-scheme, being an analytical tool providing from the empirical material the first State of the Union speech by the selected president where the presidents view on reality (is), uthopia (should) and strategy (do) is presented.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

AbstractTitle: The New Type of Music Industry at AllEars.se (Den nya musikbranschen på AllEars.se)Number of pages: 49 (53 including enclosures)Author: Viktor BackemarTutor: Else NygrenCourse: Media och Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose: The purpose of this paper is to compare AllEars´ own view of the website AllEars.se to an observed view of the same site. The comparison is based on theories regarding the Internet in today?s society, convergence, communities and collective intelligence, interactivity and participation, and business in today?s society.Method: Since the paper has a purpose to compare two views of the same website there are two main methods in use. AllEars´ own view has been created via an interview with the company?s CEO, a press release that was released in connection with the launch of the website and texts found on the website.

The interest in businesses active on the countryside and their funding situation has increased in recent years. In a survey, conducted by Leif Berndtsson (2003), it was reported that there is a lack of external capital in rural areas. According to Berndtsson (2003) the lack of external capital inhibits the rural firm?s growth. The essay attempts to answer whether the shortage of external capital is a factor that inhibits development for rural businesses.

The purpose of this study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.

Historically Sweden had a confessional teaching of religion in school, that is the starting point ofthis essay. In the Swedish school system the students have the right to believe whatever they wantbut they will be introduced to different beliefs in the subject religion. Even the church focuses onthe individuals own beliefs during confirmation. This essay explores if there is something in aconfessional teaching that contributes to the students' knowledge in religion as a school subject.Therefore a quantitative study have been performed. The study aimed to investigate the grades ofthe students that participated in confirmation and how the grades changed after the confirmation.

With this paper my aim has been to investigate my subjectivity and responsibility as a landscape architect and to find ways to relate to it and handle it in my work. When I advocate a certain concept for a project, I influence the outcome, and in doing so I take on a personal responsibility. Even though my judgement is built upon facts and cooperation with colleagues and other consultants, I am always responsible for the part I play and how I affect the course of action. To what extent can I advocate my view and is it actually my responsibility to do it? How is my subjectivity part of my knowledge and influence as a landscape architect? I have interviewed three well known Swedish landscape architects to have their view on the matter. Since they are all strong individuals with huge experience and influence, the personal responsibility they bring upon themselves for their design action is as important. I have also used one of my own projects as a case study, analysing my design and standpoint and my relationship to the client to illustrate how these questions emerge even in the smallest projects. In the last section of the investigation I have searched for clues in diverse literature. This section is divided into three view points; the society, the profession and the individual..

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University..

The aim of this Master's thesis is to study what place public libraries have in local politics, particularly from the point of view of the politicians. To answer this, I have interviewed politicians, participated as a silent observer of a public debate, and studied articles on library politics in newspapers and other press. The results show that politicians in general have a positive view of libraries and good co-operation with library professionals, and that they have a fairly up-to-date view of libraries. They are, however, less interested in library issues in general, and are often complacent with the way things are already running. The newspaper studies show that library issues are usually only discussed when a specific library is somehow in danger.