When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

This empirical study aims to determine whether Linnaeus University's formation in 2010 and subsequent reorganization has affected the employees' perceived motivation and job satisfaction.A combined approach was used in which both quantitative and qualitative questions were asked in the survey form. 101 survey responses is the basis for the analysis and these have been associated with SDT-theory in order to draw further conclusions.The study shows that among the respondents, there is a frustration that is possibly related to the two organizational changes. They feel that they have lost confidence in management as a result of not being part of decision making. The study also conveys a very fragmented picture, members of the organization perceive that they have very different possibilities to peform well, participate and have clear goals to work towards..

Stockholm is constantly growing and changing. Despite this, for various reasons, it is difficult to execute large building projects. With starting-point in decision making theories we have tried to investigate these difficulties. More specifically we have chosen to study why it has not been possible to rebuilt Slussen in Stockholm. To help us structure our study we have based our research on another large comparable building project, the Globen City project.

This thesis examines the municipalities of Västra Götaland and the way they are prepared for crisis communication towards people with a foreign background. Over the past years there have been several studies that have examined the issue of crisis communications towards minorities but these are often focused on the target group. In this study, I focus on the authorities' actions. The theoretical approach is primarily an intersectional one and in this way the thesis is centred on the creation of different categories, the relationship between these categories and the possibilities working with these at the municipalities.On behalf of Region Västra Götaland, this investigation began with a survey that went out to the communications officers in charge of the crisis communication in each municipality. The ambition was to clarify the preparedness of each one and show how they relate to one another.

Over-investors ? a study of advanced language pupils in the upper secondary school.  The thesis examines the advanced study of Modern Foreign Languages (MFL) from a sociological point of view, inspired by Bourdieu.  Founded in official statistics and a specially designed survey its main findings can be said to be that it is mainly pupils with a high amount of acquired educational capital from higher social backgrounds who avail themselves of this opportunity, predominantly girls. The amount of inherited language and transnational capital in the family seems to be of particular importance for the pupils? choice of advanced language studies. French, German and Spanish are the predominant languages of study.

Syfte: Syftet med vår uppsats är att undersöka två turistattraktioner för att se hur de hanterar och arbetar med tillgänglighet när det gäller människor med funktionsnedsättning. Turistattraktionerna vi valt är Flygvapenmuseum i Linköping och Arbetets museum i Norrköping.Metod och material: Vi har använt oss av kvalitativa metoder. Utgångspunkten för val av metod är en lättare variant av fältstudie även kallad observation. Vi gjorde två observationer, först hos Flygvapenmuseum sedan hos Arbetets museum. Efter våra observationer använde vi oss av en semistrukturerad intervju, detta för att få svar på det som vi inte lyckades hitta svar på under observationerna.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

This paper analyzes governance of cultural and ethnic integration. The study has a comparative perspective between five municipalities in Skåne. One aim in this thesis is to clearify the ratio between the state and municipal authority and how municipalities exercise their autonomy. I analyze the advantages and disadvantages in different governance methods linked to how the municipalities are working in practice and what problem the integration policy is intended to eliminate. I also resolve the influence of officials and citizens in the policy process.My conclusion is that direct ruling to a large extent is limited by indirect control.

The mobile jukebox is an idea for a new kind of smartphone application that would allow users to dictate the music playing at various establishments. The mobile nature of the innovation allows for the possibility of a more ubiquitous service. Conducting a quantitative as well a qualitative study, the authors have found significant interest in this innovation service among potential users and potential distributors of the service. Furthermore, it is shown what aspects are important for decision makers to make a decision on whether to integrate the service into the operation of potential distributors of the service.  .

This bachelor thesis explores the conditions for a harmonized EU gender equality policy. Recently the maternity leave directive has been introduced by the European commission and seeks to improve the conditions for pregnant workers. The controversial subject of this maternity leave has illustrated many of the problems connected to the development of a social dimension in EU. First of all, the debate concerning the maternity leave directive in the European Parliament has shown that both sides in the parliament seem positive towards creating legislation in this matter on EU level. However, parties at the right tend to disagree to many of the amendments in the proposal, such as the maximum entitlement.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

This study aims at examine if an Europeanization is affecting the bilateral diplomatic relation between Sweden and Italy as managed by the national embassies. The questions asked to pursue the aim are; how the bilateral diplomatic work is managed between the countries, are there any signs of Europeanization within this relation or is it still contingent on intergovernmental principles? In this study an analytical model is created and used to analyze how the bilateral diplomacy between Italy and Sweden is managed through the embassies. The discussion on top ?down Europeanization by Tanja Börzel is central to the development of the analytical model.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.