Syftet med uppsatsen är att undersöka när den svenska skattskyldigheten upphör. För att ge uppsatsen ett internationellt perspektiv undersöks vilka regler som gäller för att skatt-skyldigheten skall inträda i Storbritannien. Uppsatsen behandlar också hur en persons hemvist avgörs när han anses som bosatt i både Sverige och Storbritannien.En person som är bosatt eller stadigvarande vistas i Sverige är obegränsat skattskyldig i Sverige. Även den som är bosatt utomlands, men som tidigare har varit bosatt i Sverige och som fortfarande har väsentlig anknytning hit är obegränsat skattskyldig i Sverige enligt 3 kap 3 § inkomstskattelagen (1999:1229). Att en person är obegränsat skattskyldig innebär att han måste betala skatt i Sverige på alla sina inkomster, även om inkomsterna härrör från utlandet (3 kap 8 §).

The most dominating channel for communication, connecting companies and customers, during the 1900 century was those who included either physical contact or phone contact. However, when Internet started to make its way as a channel for communication, a whole new opportunity opened up for the companies. Since then Internet has grown to be an important part for any company that wants to gain market shares. One of those markets is the market of travelling.This paper discusses the Swedish industry of travelling, and different travel organizers use of Internet as a mediate for long-term relationships. The paper is built on a comparison between three companies that all distributes journeys, this is to examine the Internet communications effect on the electronic relationship (e-relation) with customers.Three travel organizers with similar visions and objectives are compared in this paper, these are Apollo, Fritidsresor and Ving.

I Sverige drabbas varje år ca 150 000 personer av någon form av demenssjukdom. Demenssjukdom innebär vanligen minnesstörningar och personlighetsförändringar för dem som drabbas. Ur ett systemteoretiskt perspektiv påverkas även anhöriga när någon insjuknar i sjukdom och de anhöriga till personer med demenssjukdom kan få omorganisera hela sin vardag för att upprätthålla den tillvaro de lever i. Syftet var att beskriva anhörigas upplevda erfarenheter kring att leva med en person med demenssjukdom. Metoden som användes var systematisk litteraturstudie.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Syftet med denna studie är att undersöka om det finns skillnader mellan kvinnor och män när det gäller utsatthet för negativa konsekvenser av andras drickande. Tidigare studier har påvisat att man kan bli negativt påverkad på många olika sätt men huruvida det skiljer sig för män och kvinnor är mindre utforskat. Som underlag används data från en frågeundersökning riktad till 2033 respondenter; 1011 män och 1022 kvinnor. De negativa konsekvenser som studeras i denna studie är följande: huruvida man blivit antastad eller besvärad av berusad person på offentlig plats eller privata miljöer, om man blivit fysiskt skadad eller fått ägodelar förstörda av berusad person, om man blivit utskälld eller förolämpad av berusad person samt om man blivit rädd för berusad person eller hållits vaken om natten på grund av oväsen orsakad av berusad person. Förutom att studera könsskillnader "i sig" kommer betydelsen av andra variabler att undersökas såsom ålder, utbildning, boendeort och egna alkoholvanor.

People?s perceptions about health are very complex. In today?s society there is a moral value in being healthy, and a healthy person is seen as a person with strong willpower and self-discipline. But people also tend to go against the norm in the society to experience autonomy and therefore choses to live unhealthy.

The purpose with this examination is to build a measureequipment to AerotechTelub AB (AT), who will registrate fault in SRAM-memory in contact with cosmic radiation. The equipment will be created around developcard from Memec Design with FPGA from Xilinx. The logic in the FPGA will be implemented with the hardwaredescribed language VHDL. The SRAM-memory that will be tested is build in CMOS-teknologi. The memorycells will be loaded with a predecided bitpattern.

The aim of this study is to examine how librarians experience implementations of changes in the physical space of the public library. The study seeks to answer the following questions from the librarians? perspective: What are the underlying reasons for changes in the physical space of the library? What are the important functions of the public library to the community residents? What reactions do librarians get from community residents after changes in the physical space of the public library? The study is based on semi-structured interviews with librarians working at seven small public libraries in Sweden. A model of four library spaces, which was developed by Andersson and Skot-Hansen in 1994 and refined in 2012, is used as a theoretical framework to help analyzing the results. The majority of the libraries are structured according to the older version of the model.

This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

The purpose of this study was to analyze recent appropriations of works of art in advertising. Why was art infused into magazine advertisements, how were the works of art tampered with to achieve commercial goals, how well did they function together with the ad copy? What did these advertisements want? What did the artwork contribute to the commercial message? These were some of the questions asked in the study that involved a closer look at four appropriations: one based on a battle painting by the Swedish 1900th century artist Carl Wahlbom, with a commercial message printed on top;  one a collage including an 18th century portrait of Marie Antoinettte by Elisabeth Vigée-Lebrun; one advertisement was influenced by Dutch 1700th century still lifes, and, finally, one paraphrased Velázquez?s famous painting Las Meninas from 1655. Companies behind the advertisements featured a Swedish trade journal, a fashion exhibition in Paris, a shop for kitchen utensils in Stockholm, and an up-scale department store in Madrid.The ads, in different ways based on works of art, were evaluated as reasonably successful commercial messages. These ads, however, hardly qualified as works of art in their own right ? if that was the intention.

This master thesis deals with the problem of integrated libraries. The number of integrated public and school libraries has significantly increased over time. These libraries are integrated for different reasons, most often because of economic considerations. The goal of the thesis is to investigate librarians´ understanding and perceptions of the professional role in this type of integrated libraries. I have investigated how librarians see and interpret their own professional role, and what factors influence their perceptions in an integrated library.The three main questions are: How do the librarians explain their professional role in an integrated library? How does their professional role change because of the fact that they work in an integrated environment? What factors, according to the librarians, influence and/or change the professional role mostly? The data has been collected through interviews with eight librarians at integrated libraries.

The aim of this paper was to describe hindering and facilitating factors in the transition from upper secondary school and employment for a person with Asperger?s syndrome. In the process we used general systems theory and made semi-structured interviews with five persons in the network of institutions and associations working with the individual. Our findings showed that the hindering and facilitating factors were basically the same depending of the environmental adjustments. The interviews highlighted the following factors: the recent general unemployment rate in Sweden, selfawareness of the individual and the surrounding environment?s knowledge of the individual?s impairment in relation to Asperger?s syndrome.

Previous research has recognized that advertising creativity can result in positive signaling effects for consumers, thus proving creativity to be a useful tool and not a wasteful effort within marketing. However, research within this matter has only lightly touched upon the outcome of signaling effects within a business-to-business context. Since other implications prevail within a B2B market - for instance the professional position in which individuals act, the existence of buying centers, and the heavy weight placed on most decisions - the conception and influence of advertising creativity may be altered. This paper aims to give an overview of whether increased advertising creativity results in positive signaling effects among individuals employed within a B2B context. Furthermore, the paper aspires to examine the potential influence of aspects prevailing within B2B markets, such as the need for contemplating the desires of numerous individuals involved, on the outcome of advertising creativity.