För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts.

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

The purpose of this paper is to examine the constructions of sexuality, which are produced when judgments concerning asylum are made, based on an asylum seeker?s sexual orientation. The question formulations are the following: Which constructions of sexuality are produced when necessary condition, fear of persecution due to sexual orientation, is applied in judgments regarding refugee status? Furthermore, how constructions of sexuality differ in the judgments where the asylum seeker has been consented and rejected is investigated. The empirical material consists of 13 judgments, which were announced between the years 2009-2013 by the Migration court.

Introduction: Child maltreatment, perpetrated by a caregiver, is a major health problem. The child suffers not only at the instance the abuse or maltreatment occurs, the consequences may persist into adulthood. The specialist nurse in child health (CHN), who works at a child health care unit, comes across almost every child growing up in Sweden. The CHN has an opportunity to implement primary prevention with the family during the child's first years. Aim: The aim of this study is to describe the CHN experiences regarding primary prevention to avoid domestic child maltreatment.

After the last European Union expansion the east European countries became members of the European Union. This meant that they would become apart of the Schengen agreement and that they would be able to travel, live and work anywhere in Europe. This came as a shock tothe Scandinavian trade unions that were worried that work migration would escalate, and that it would lead to social dumping, which would make the working conditions worse for the native workers. .The Swedish labour market is build up by the principal of negotiations. The evolution of the labour laws comes from the rules and regulations of collective agreements.The Lex Britannia principal was made to regulate the working conditions for guest workers in Sweden, by making it possible for trade unions to take industrial action against foreign companies to make them sign a Swedish collective agreement.Even though Swedish labour law includes an obligation to maintain industrial peace it is not valid for foreign companies.

AbstractThe Swedish National Board of Health and Welfare has since a year or so started to introduce a new way to work with childcare investigations within the social services. This new concept, BBIC, is meant to put the child?s needs in the first room rather than the grownup?s as it used to be before. This study is about to examine how BBIC affects the legal security of the children within these childcare investigations.BBIC was first developed in England after a massive criticism against the way that the foster home- and institutional care was handled. In Sweden, BBIC was first tested and developed into Swedish conditions in a few project municipalities for about five years but is now being introduced all over the country.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

The harbour in Arvika is closed down and the industry that has been established in the area is now beeing wound up. A deepened comprehensive plan for the area is under progress in the municipality. The intentions are for instance that the harbour should be integrated with the city and that Arvika is facing a lake should be more apparent from the city center. The harbour should also contribute to a more attractive city. These intentions have hence been the starting point of my undergraduate theses, which has resulted in a proposal on how to develop the harbour. During the process I have analysed the city image, how the area is used today and the public places in the city centre.

This paper discusses the world heritage of Falun and its influence on the marketing of Falun as a destination. The reason for this study is the fact that world heritage nominations can lead to an increased pressure on the destination and an increase in popularity for the place. A world heritage is something unique and odd that can be used in the marketing of the destination in the purpose of attracting tourists, company investments and so on. It has been vital for the study to interview people that work with marketing or have important rolls within the world heritage.With this background the study is focused on three major questions:What meaning does the world heritage have in the marketing of Falun?Is the world heritage important for Falun? If yes: For who and why?Which organisations/persons in Falun have the greatest influence on the marketing process?In order to answer or discuss this question there are discussions in the paper regarding the notions of place marketing as well as the importance of a well outlined marketing strategy as a basis for the formulation of a product portfolio and segmentation strategy as well as strategy for developing a strong profile on the market.The answers to the question are relative and can have a different view in the future.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Regional European Offices with the purpose to represent regions and municipalities in the EU-system have had a substantial expansion over the last years. One example is the North Sweden European Office for the counties of Norrbotten and Västerbotten, consisting of seven different headmen who are representing both the private sector as well as the public system. This diverse leadership representation makes North Sweden a very good example on a so called Quango, organisations that stand under simultaneous influence from both public and private sectors. These Quangos opens up new possibilities to solve public problems, but they also bring together two different working models which is not always easy to handle for a Quango. According to earlier surveys some characteristic Quango problems within North Sweden exist, for example the ability to prioritize and thereby be as effective as possible.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.