AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

Examensarbetet redogör för byggproduktionsplanering med en fördjupning inom tidsplaneringsmetoder- och verktyg, vilka kan användas som hjälpmedel inom området.  Inom fördjupningen gjordes två praktiska försök och intervjuer genomfördes för att få en verklig bild av hur planeringen fungerar, samt för att få feedback på försöken.  Arbetet resulterade i slutsatsen att olika planeringsmetoder bör användas i olika skeden av byggproduktionsplaneringen, samt att de olika planeringsmetoderna är till olika nytta för de varierande arbetsrollerna i en byggorganisation.  Man kan med fördel använda sig av en kombination av planeringsmetoderna, CPM, LOB och den relativt okända ?Kontinuitetsmetoden? när man planerar och styr sin byggproduktion.

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

AbstractHow do we remember? What do we remember? How does the memory change over time? These are the main questions in this essay.Five persons, who have lived or are still living in the old parish Rystad, situated seven kilometers from the town Linkoping south of Lake Roxen, have participated in interviews. They have been given the possibility to present their oral history which has been recorded and later transmitted to texture. The participants represent different social backgrounds and professions and they were born between the years 1920 ? 1936.

This final project discusses renewal and upgrading of the area of Prim. It is discussed how this industrial area can be an attractive neighborhood with a varied range of services and commercial trade. Prim is located 2km north-east of the center of Barcelona. The area boarders to a deep railway valley that historically has separated Prim from its neighboring districts. At present there is almost no housing, services or commercial trade within the area and the industry is discontinued or the existing industrial buildings are derelict. There is also a lack of green recreational areas.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

This is a final thesis in landscape planning, at the Swedish University of Agricultural Sciences (SLU). The study examines the current phenomenon of amenity migration and the international discourse applicability of the a "Countryside dream" in a small neighborhood in Käglinge, part of the transit-oriented community Oxie just outside of Malmö in the southern part of Sweden. The critical starting point of the study is the how many planners idealize the dense city with its positive proximity qualities. However, since the late 1900s, many people have instead started to idealize living in more rural or naturally appealing landscapes, often just outside a bigger city, with good transit possibilities (both by car and bus as well as by train). The phenomenon of amenity migration ? the migration to a new, more appealing everyday environment considered to have more amenities, is very relevant today since many smaller communities are becoming more transit-oriented, allowing the inmigrants to work in some bigger, dense town while living in a small-scale, less dense semi-rural community. More dense transit-oriented communities are however also an ideal to planners in Sweden, but to what extent can Käglinge in Oxie ? a neither rural nor urban community - fulfill a possible countryside dream, and what role does the train station have in the in-migrants everyday life? The study has a theoretical starting point in literature regarding amenity migration, countryside ideals, representations of the countryside and the possible migrants themselves, giving a broad perspective on these related issues. The case study of Käglinge in Oxie is then presented, including interviews with Käglinges in-migrants.

In Scandinavia today many old harbour areas are developed into residential and commercial areas. For example are both Helsingborg city and Malmoe city in south Sweden planning to restructure some of their harbour areas to accommodate shops, schools, offices, residences et cetera. In Copenhagen in Denmark new plans for Nordhavn is also underway. In almost every plan proposal to redevelope an old harbour area the harbour activities are set a side to give room for new development. In Reykjavik, however, this has not been the case.

Flera svenska kommuner använder sig av den amerikanska professorn Richard Floridas teori om den kreativa klassen och ?creative cities? i sin marknadsföring. Syftet med mitt kandidatarbete är att undersöka om svenska kommuner är kreativa enligt Floridas teori. En jämförande fallstudie har gjorts där tre kommuner som använder sig av Florida i sin marknadsföring har undersökts. Kommunerna är Södertälje, Botkyrka och Ronneby.

A relatively new sector in the world is the one concerning social enterprises and their development. Social enterprises are enterprises that are working with social objectives, their goal is not to make as much money as possible. This essay is looking at the development in social enterprises in two countries; Great Britain and Sweden and how the employee numbers in the enterprises have changed over time. The result shows a large increase in the number of employees in the enterprises in Sweden, however the enterprises in Great Britain does show a declining number of employees. This essay also tries to examine whether a couple of external factors, taken from a series of already existing theories, are affecting the possibility of development in these enterprises.

Dagens samhälle är helt beroende av transporter. Av alla de olika typer av transporter som finns inriktar sig denna rapport på persontransporter. Ytterligare preciserat så handlar uppsatsen om intraurbana persontransporter och kollektiva lösningar på detta. Rapporten är en jämförande fallstudie och har som mål att belysa hur olika kommuner motiverar när en större kollektivtrafiksatsning skall göras. Innan fallen presenteras ges en bakgrund i några av de problem och förutsättningar som finns inom ämnet.

The authors have during the spring semester 2011 studied the subject destination development during a political crisis, focusing on Tunisia. At the beginning of 2011 the country was in an uncertain political situation when the revolution of the Tunisian people occurred. This created massive demonstrations on the streets, and resulted in the current government's resignation. More effects of the revolution has been seen in a drastic decline of inbound tourists in the country, which in turn affected the country's population and economy. From this point on Tunisia as a destination needs to recover to once again become attractive to tourists.

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

This thesis concentrates on the organization surrounding the school transports in Norrköping and its surrounding areas. It is a qualitative research based on interviews with four different groups that is included by this organization, local municipal officials, entrepreneurs, school personnel and youths depending on this service. I have used organization theory as a theoretical base. In my study it became clear to me that this is a complex and multifarious organization. The many different actors sometimes make it hard to survey all the different parts of the organization.