The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Preschool belongs to Lpo-94. School readiness can interprets in different kind of aspects, then you can not found any goals to reach in Lpo- 94 for the pre-school, which preschool teachers can relay to. There are comprehensive goals for the nine-year school in Lpo- 94, about which knowledge the student should have for the fifth grade. Purpose of the studie is to examine preschool teachers understanding of the phenomenon school readiness. Qualitative interviews by preschool teachers in south and middle of Sweden has been carried out and a hermeneutic analyse has been used for a deeper understanding of pre-school teachers interprets of school readiness.

Our common future involves many important challenges. People and nature need to improve the relationship in order to reach an ecologically sustainable development. In a society where consumption of products steadily increases, the consumer awareness about social and environmental issues connected to the products becomes an importent factor. More and more companies choose to work more actively with these issues and more and more products get labelled by some of the eco labelling organisations. From the cradle to the gate means that a study has been done on a part of a products life cycle.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

It is common that patients experience emotional reactions as agony and anxiety after an acute myocardial infarction. Only a few studies related to the support in the acute stage have been made. The aim was to describe how nurses declared their support to patients with acute myocardial infarction in the acute stage. The used method was semi structured interviews with seven nurses in an Emergency ward in South of Sweden. The material was processed and analysed with inspiration from content analysis and produced two main themes.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.

The aim of this study is to investigate the public libraries use of their websites in their marketing. Our study is based on the websites of 60 public libraries. The libraries are chosen because of their geographical location in three different provinces? Skåne in the south, Östergötland in the middle and Norrbotten in the north. These three choices enable us to cover densely as well as thinly populated areas, the agricultural district, the woodland and cities of various sizes.

The aim for this master thesis is to create an understanding of the intersubjective processes of how individuals are experimenting with their identities in social media and the consequences for the identity and embodiment. The thesis is completed with the help of discourse analysis and a starting point in four complementary theories. Central to the implementation of the analysis is the concept of diffraction. Therefore the thesis is, which is reflected in the choice of theoretical approaches and methods, critical to many aspects of classical philosophy of science and method. The empirical material is based on interviews.

The purpose with this work was to investigate some alternatives for an effective handling with grain, to find the most economic alternative. It is not common that moisture content is below 14% when harvesting grain in Sweden. To store the grain safe it has to be preserved in some way. I have described some of the most common systems for preserving grain in this paper. I have used the systems as a basis when I made calculations in handling the grain for a company. I have chosen a company placed in south of Sweden. The productions are crop farming and pork.

Personal archives are a largely neglected subject in archival theory. Among the consequences of this is the absenceof any general established or formalized practices when it comes to arrangement and description. Thisstudy opposes the notion that an archival institution without formal systems of arrangement and description doesnot order and describe archives in accordance with a general conceptual framework of a correct order. Supportingitself on the anthropological theory of Mary Douglas on dirt and cleanliness, it studies the implicit notions oforder that can be found in the archival descriptions of the personal archives kept by the Swedish national archives.Several patterns where revealed by the study: among them the primacy of quantity stood out. The vaguesystem of categories based on Martin Grass description model appears only to be employed loyally where quantitiesof the particular categories are such that they constitute complete volumes, which seem to be the cardinaljustifier of categorical division within the archive.

We have ourselves met misunderstandings about the tasks of librarians. The general opinion is that librarians are positioned behind the charging desk or are putting books on shelves. Other tasks are invisible and unknown to the public. The aim for this study is to explore the tasks that a selection of Swedish librarians does. The questions we have answered are: what do the librarians themselves claim to work with, which competences are necessary for this job, what does our study show regarding the librarian as generalist or specialist and finally; can the tasks that we find in our study help to understand the conceptions profession and status in relation to librarians.

The ambition with this piece of work, a collaborative project between a landscape architecture student and an architecture student, is to design a centre for art and culture at Lilla Stenshuvud near Kivik in Skåne in the south of Sweden. Though the project draws upon existing plans for an institution like this on the site, it has been independently developed and can thus be regarded as a project sufficient in itself. During the work-in-progress a proposal has been shaped which considers the existing landscape and emphasizes its characteristics. Great effort has been invested in the centre?s location, and thereafter the work has focused on finding an expression for the art centre that connects to the specific character of the surroundings in this part of Skåne.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

 This essay has been investigate a Hindu swaminarayantempel in central Sweden, its activities and function from a diaspora perspective. Also to investigate the relationship between Hindu diaspora groups and in relation to South Asia. An ethnographic method was used.The result of this study shows that the key activities temple provides the puja. Pujan is the most frequent activity in the investigated Temple. The temple also provides other activities that often are linked to anniversaries and celebrations of festive calendar, such as Diwali or gods' birthdays.The investigated temple has a similar function as other diaspora groups.