Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Many studies have shown that unethical acting can affect the share price of the company negatively. However, this is not always the case. The aim of this thesis is therefore to examine what it is that can cause the share price to be affected negatively by unethical acting exposed in media. This qualitative study is primarily based on interviews with institutional investors, but also with economic journalists and investor relations managers. Our conclusion is that there are three main reasons why the share price can be affected by unethical acting, namely economic consequences, the management's behaviour and psychological factors.

In Sweden there are many kinds of effort given youths with behavioral problems, one is institutional care. International research display a varying kind of results from this type of treatment. The aim of this study is to examine and illustrate which central components that results in positive treatment, but also starighten important components in KBT. On the basis of research results, important components for positive treatment have been illustrated as; the therapeutic relationship, the integrity of treatment, prosocial-contacts, positive climate in treatment, the continual of treatment, how to bring treatment to an end, the responsivity principle-the principle of need-the risk principle, learning and KBT.  Research also aims to investigate whether these components could be identified in the daily work of youth treatment on institution. This through a qualitative approach including six interviews held with staff working in treatment facilities.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.

Kostnader förenade med återställande av förorenad natur är ofta stora och frågan är vem som skall betala. I princip finns det tre grundmönster för fördelningen av betalningsansvaret: kollektivt ansvar, individuellt ansvar och gruppansvar. Betalningsansvaret för miljöskador flyttas i allt högre grad från staten till enskilda förorenare. Detta synsätt överensstämmer också med den allmänna skadeståndsrättsliga principen att den som orsakar en skada är skyldig att reparera eller ersätta densamma. Finansieringssättet baserat på individuellt ansvar har formulerats i principen att förorenaren betalar, Polluter Pays Principle eller PPP.

The aim of this Master?s thesis is to examine how the gender system is described in fantasy novels. The theoretical framework is based on Yvonne Hirdman?s theory on gender system, primarily the two basic principles: the principle of dichotomy, of separation between the sexes, and the principle of hierarchy, of man as norm. The method used is idea analysis which is a form of textual analysis.

The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

With an attractive trainee program company?s today hope to attract young devoted people. In the frame of a trainee program, there has been a special focus on a formal mentorship in an effort to develop characteristics with the mentor and protégé. Therefore this study discusses the subject mentorship in trainee programs. Which characteristics are affected with the mentor and protégé during a mentor relationship in a trainee program? The aim of the study is to create an awareness and knowledge of the mentor and the protégés understanding of which characteristics are affected in a mentorship relation after a completed trainee program.

Background: All the students in the University College of Södertörn in Sweden who are studying to become a teacher, are attending practice education.Purpose: The purpose of this qualitative study was to illuminate and analyze how the students experienced their practice education. My intent was to investigate if the students by their experiences have been affected in their own self-esteem.Method: This is a qualitative study that has been responded by 60 teacher students. The students attended in an internet- survey that included ten different questions.Result: The result of the interviews shows that the self-esteem has been affected, mostly in a positive way.Conclusion: The most common reason that affected the student self-esteem depended on how their supervisor has been treating them during their practice.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

To guarantee protection of our drinking water, water catchment protections are established. These are divided into three different zones and in the first zone it is most likely that an activity, such as agriculture, will contaminate the water resource. Hence the activities are strongly regulated or banned. The EU communion is working towards a sustained water quality through several directives; Nitrate Directive, Waterframwork directives and Sustainable use of pesticide directive. The main purpose is to regulate the diffuse pollution from agriculture.This thesis is about how Denmark, Germany and France are working towards a sustainable agriculture within water protection areas.