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.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

The spruce bark beetle (Ips typographhus) is one of the 25 000 species of insects in Sweden, an insect of great economic importance because it can alone terminate forest of high value. During the past decade, insights of climate change received with increasing attention. If the future brings a milder climate in the north and therefore a longer growing season, one would think that it would only affect the forestry to the better? Yet in recent time, outbreaks after storm felling seems to occur more frequently. The Spruce bark beetle ruins millions of cubic meter of Norway spruce (Picea abies) in Sweden alone, with more frequent storm felling and a larger amount of wind thrown threes in the forests there will also be room for an advancing reproduction.

This master thesis investigates the possibilities of using GPS-information from trains to create a model of a railway system, register the routes of the the trains and predict how the trains will travel in the railway system.The thesis work was done at Icomera AB which is a company that specializes in internet connected vehicle solutions.We describe how the GPS-information is sent from the trains in the form of samples and investigate limitations and possibilities with the available information. About three million samples from 83 SJ-trains were analysed and the samples were filtered with the intent of removing erroneous information. We here found that about 30 % of the samples from the trains were unreliable.A solution for how the samples from the trains can be used to create a model of the railway system traveled by the trains is presented. We use a large set of historical samples and use cluster nodes and Hermite curves to generate a graph that represent the railway system with stations, nodes and the railway itself. A fully automatic solution is not presented since it did not fit into the time frame of the thesis; instead we created a simple tool which can be used to manually finish the model of the railway system.Furthermore, we describe how the railway system and the samples from the train can be used to register the routes the trains travel.

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

The post-modern western city is going through two central changes in the organization of paid labour. One is the switch from production of goods to production of services, and the other is the increasing rift between well-paid labour with permanent jobs, and temporarily employed workers with low wages. Both of these processes are rasified and gendered, and strike harder against women, young persons and people of emigrant background. The flexible capitalism creates an informalization of the economy, breaking with earlier regulations of the labour markets, in which workers also need to find informal strategies in their individual and collective struggles. In this paper, I search for these ?new? experiences of living and working in late capitalist society, by doing open interviews with three women of Latin-American origin, working without official permission (without documents) in the informal economy of Stockholm.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

This master thesis investigates the possibilities of using GPS-information from trains to create a model of a railway system, register the routes of the the trains and predict how the trains will travel in the railway system.The thesis work was done at Icomera AB which is a company that specializes in internet connected vehicle solutions.We describe how the GPS-information is sent from the trains in the form of samples and investigate limitations and possibilities with the available information. About three million samples from 83 SJ-trains were analysed and the samples were filtered with the intent of removing erroneous information. We here found that about 30 % of the samples from the trains were unreliable.A solution for how the samples from the trains can be used to create a model of the railway system traveled by the trains is presented. We use a large set of historical samples and use cluster nodes and Hermite curves to generate a graph that represent the railway system with stations, nodes and the railway itself. A fully automatic solution is not presented since it did not fit into the time frame of the thesis; instead we created a simple tool which can be used to manually finish the model of the railway system.Furthermore, we describe how the railway system and the samples from the train can be used to register the routes the trains travel.

En bemanningsanställd har sin dagliga arbetsplats ute hos ett klientföretag, och inte hos sin arbetsgivare. Detta kan göra att kontakten med arbetsgivaren försvagas, vilket kan skapa speciella förutsättningar för organisationsriktad commitment och socialt stöd. Syftet med studien är att undersöka hur det upplevs att vara anställd i en vikariepool hos ett bemanningsföretag, med fokus på organisationsriktad commitment och socialt stöd. Frågeställningarna som ligger till grund för undersökningen är hur respondenterna upplever, och vad som påverkar respondenternas upplevelser av organisationsriktad commitment, samt hur respondenterna upplever, och vad som påverkar respondenternas upplevelser av socialt stöd. För att besvara frågeställningarna genomfördes intervjuer med sju anställda i en vikariepool hos ett bemanningsföretag.

The purpose of this thesis is to examine whether Swedish, Internet-based travel agencies, acting on a consumer market are working towards creating added value for their customers. If that is the case, how and why do they use such a mode of operation.The theoretical framework was based on Grönroos´ ?Augmented service offering?, which treats added value as an addition to the core service. The services offered on five of the larger companies´ websites on the market were examined and 3 representatives of the five companies were interviewed.The study shows that 2 of the examined companies did not produce any added value, while 3 of the companies did produce added value for the customer. The added value was generated through packaging of core-, facilitating- and supporting services for the purpose of differentiating the company towards competitors and generating service fees..

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

 The purpose of this thesis is to study the education of newly arrived 16-20 year old immigrants and how their education in the towns of Södertälje and Malmö matches up with national inquiry into the subject.The research questions in this thesis are as follow: What type of documents shape the work with newly arrived students? What's the preferred development surrounding the education of the newly arrived students nationally? What does the latest study, which is a proposed reform of the Gymnasium system, say about the education of newly arrived students?How does the local work connect with proposals of national investigations? Do the cities take responsibility for evaluating the education of newly arrived students? From arriving to graduating, what does the road to graduation look like for a newly arrived student? What is the curriculum of a newly arrived student?The methods used here are studies of investigations made primarily by Skolverket (The National Agency for Education) and Myndigheten för skolutveckling (The Agency for Development of Education), studies of local documents such as annual reports of quality and promotional material for programs at local Gymnasiums (High Schools), and interviews with local persons in charge of shaping the work with newly arrived immigrants.This thesis has not used theory as a foundation for structuring the analysis, but postmodern theory and the use of three dimensional power inspired the thesis.The conclusions made focuses on the future of the education for these teenagers at large and makes connections between the national investigations and the local work with immigration education.In order for these teenagers to be allowed to join the Swedish national Gymnasium, they need to learn Swedish, and integration seems to be an important part of learning Swedish quickly. .

The Swedish election year of 2010 has just begun and the political actors are mobilizing their communication efforts to win the votes of the public. The political campaigns of 2010 have the potential to be the first where a new channel for political communication has the potential to make a difference ? the social media. This paper aims to describe in what ways a Member of Parliament, Nina Larsson (FP), together with the PR-agency Hello Clarice are using social media to conduct political campaigning on the web. It also aims to study if the professional consultants of Hello Clarice have any influence over Nina Larsson?s political communication.The theoretical framework which is the base for this study are theories of an extended public sphere in the age of mediation.