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.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

The objective of this thesis was to examine and analyse how various directors within old-age care, the resident-coordinator, nursing-staff, and the dementia-team apprehend the organisation of dementia nursing homes in the municipality. Our questions were the following:How important is it that the care-receivers are examined and diagnosed?Do the respondents experience difficulties with non-differentiated dementia nursing homes?Which are the advantages and disadvantages for care receivers/patients and nursing-staff if dementia care homes are differentiated according to the care-receivers dementia diagnosis and phase of illness?Are there alternative solutions to the way the municipality organise the residence for carereceivers today that might improve the situation for care-receivers/patients and nursing-staff?How does cooperation or the lack of it mint the conditions for care in dementia nursing homes?Which goals does the municipality have for the organisation of dementia care?Our approach was a qualitative method consisting of interviews to answer the objective of this thesis and our questions. Our findings are supported by a sociological analysis of organisations. Our findings show that there is a conflict of interest between the principle of permanent residence which imply that the care-receiver should not have to move against her or his will and between the use of differentiated dementia nursing homes.

Den hÀr uppsatsen kommer att handla om flyktingbarns upplevelser av hur det Àr att vÀnta pÄ permanent uppehÄllstillstÄnd och hur de upplever livet som papperslösa eller asylsökande. I en flyktingsituation som de befinner sig i, stÀlls flyktingbarnen för nya utmaningar och situationer. I den hÀr uppsatsen presenteras sex olika barn och deras liv som papperslösa och asylsökande. Vad sÀger de sjÀlva om sin situation? Hur Àr det att bo som de gör? Hur Àr det att vara barn och vÀxa upp under de omstÀndigheterna som de lever under? Praktiska frÄgor som hur barnen trÀffas med sina vÀnner, hur gÄr det i skolan? Hur hanterar man livet nÀr man lever som gömd? Finns det möjlighet att göra det man vill nÀr man lever som i ett kollektiv? VÄgar man som papperslös drömma om framtiden? Den hÀr uppsatsen Àr ett försök att fÄ svar pÄ nÄgra av de frÄgorna och framförallt lÄta barnens röst bli hörd..

The purpose with this thesis is to study how the arranging of archaeological objects in permanent exhibitions has changed over time. To find out about this I have been analysing three museums with prehistorical permanent exhibitions. The exhibition at Statens Historiska museum was produced in 2005, Nationalmuseum in Köpenhamn was produced in 1972 with additions from 1988 and 1995 and, finally, Malmö Museer exhibition which was produced in 1977. These exhibitions have been compared to analyse developments during the last 30 years. The result shows that there are different ideals within the exhibitions.

When designing roads it?s important to knowwhat loads will bedriven on it. The axles on heavy vehicles can either have super single tires ordual tires which, according to studies, damage the roads differently. The SwedishTransport Administration is developing an understanding for the character ofthese different kinds of axle and tire types on the loads induced on Swedishroads. In this thesis a field study was conducted to determine the distributionbetween axles with super single tires and axles with dual tires on heavy vehicles.A highway, a country road and a national road were investigated during thestudy.

One of the most discussed archaeological subjects is the neolitisation, and the start of a neolithic lifestyle which is characterized by several significant events. The traditional view has been that settled people were cultivating and breeding, but this picture has been questioned and changed in later years. The development is principally based on two models; that already neolithic people immigrated and took over, or that the new lifestyle gradually developed out of the existing cultures. Southern Scandinavia was characterized by a settlement pattern with permanent settlements which were complemented by temporary special settlements, but in time more domestic settlements originated. On the British Isles the settlements didnŽt consist of permanent agricultural settlements but instead did the people here move freely between several short term settlements.  .

Uppsatsens titel: PenningmĂ€ngd och huspriser - Finns det nĂ„got samband?Ämne: Företagsekonomi, Kandidatuppsats, 15 hpInlĂ€mningsdatum: 2009 ? 05 ? 29Författare: Gunnar Levin, Viktor SundlingHandledare: Sven-Ola CarlssonNyckelord: PenningmĂ€ngd, Huspriser, Kointegration, M3, Fastigheter, FASTPI, KvantitetsteorinSyfte: Syftet med uppsatsen Ă€r att genom statistiska tester beskriva sambandet mellan penningmĂ€ngdens utveckling och smĂ„husfastigheters prisutveckling. Vi vill Ă€ven försöka förklara ett eventuellt samband med kvantitetsteorin.TillvĂ€gagĂ„ngssĂ€tt: I denna uppsats har vi genom att faststĂ€lla ett kointegrationssamband mellan tidsserievariabler kunnat genomföra en regressionsanalys mellan penningmĂ€ngdsutvecklingen och prisutvecklingen för smĂ„hus avsedda för permanent boende.Slutsatser: Vi har funnit ett lĂ„ngsiktigt samband mellan utvecklingen i penningmĂ€ngden uttryckt som M3 och prisutvecklingen för smĂ„hus avsedda för permanent boende. Sambandet mellan M3 och fastighetsprisindex för smĂ„hus kan förklaras med kvantitetsteorin..

Having an ileostomy can affect the quality of life. Quality of life is defined by Siri Naess as being active, relating well to others, having self-esteem and having a basic mood of happiness. The nurse?s task is to focus on the stoma care and work in a holistic way. The aim of the study was to describe how adults with permanent ileostomy experience their quality of life.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

Reparationsvarv.Beckholmen kan pÄ grund av sin historia anses vara en ofta hÀnsynslöst behandlad ö. HÀnsynslös mot öns natur och egna ordning, för att stÀndigt fylla ny funktion och nya ÀndamÄl. Idag Àr ön starkt mÀrkt av denna behandling, och i kontrast till tidigare, ansedd som en oerhört kÀnslig plats, bÄde i sin natur och exponering för staden. Staden sjÀlv ser olika vÀrden i Beckholmen, vilka stÄr i stark strid med varandra. Att vilja bevara Beckholmen som en ö med skÀrgÄrdsframtoning, som en förlÀngning av DjurgÄrden, i kontrast till det kulturhistoriska vÀrdet i Beckholmens tidigare varvsverksamhet som bör fortskrida och utvecklas, gör det nödvÀndigt att pÄ nÄgot sÀtt vÀlja sida i frÄgan.Vi har fÄtt i uppgift att rita ett reparationsvarv pÄ denna ö, och för mig kÀndes det mest naturliga att lÄta den dramatik och förÀndring som funnits genom historien fortskrida.

Vilken effekt kan teatern ha pÄ ett flerbostadshus? Vilken typ av bostÀder blir det, kan det ge nÄgot som vi inte ser i bostadsbyggandet idag?.

Reparationsvarv.Beckholmen kan pÄ grund av sin historia anses vara en ofta hÀnsynslöst behandlad ö. HÀnsynslös mot öns natur och egna ordning, för att stÀndigt fylla ny funktion och nya ÀndamÄl. Idag Àr ön starkt mÀrkt av denna behandling, och i kontrast till tidigare, ansedd som en oerhört kÀnslig plats, bÄde i sin natur och exponering för staden. Staden sjÀlv ser olika vÀrden i Beckholmen, vilka stÄr i stark strid med varandra. Att vilja bevara Beckholmen som en ö med skÀrgÄrdsframtoning, som en förlÀngning av DjurgÄrden, i kontrast till det kulturhistoriska vÀrdet i Beckholmens tidigare varvsverksamhet som bör fortskrida och utvecklas, gör det nödvÀndigt att pÄ nÄgot sÀtt vÀlja sida i frÄgan.Vi har fÄtt i uppgift att rita ett reparationsvarv pÄ denna ö, och för mig kÀndes det mest naturliga att lÄta den dramatik och förÀndring som funnits genom historien fortskrida.

UtgÄngspunkten i lagen om offentlig upphandling Àr att all anskaffning ska föregÄs av ett upphandlingsförfarande i enlighet med lagens regler. Det finns emellertid vissa undantag frÄn denna huvudregel. Ett av dessa finns i en tillfÀllig lagstiftning som trÀdde i kraft den 1 juni 2010 och det bestÄr i ett undantag frÄn upphandlingsskyldigheten nÀr kommunen anskaffar varor och tjÀnster frÄn sina bolag, sÄ kallade in house-köp. Undantaget gÀller om vissa specifika kriterier Àr uppfyllda och har sitt ursprung i praxis frÄn EU-domstolen. Kriterierna innebÀr att kommunen mÄste utöva en kontroll över bolaget som motsvarar den över den egna förvaltningen samt att bolaget utför huvuddelen av sin verksamhet tillsammans med den eller de myndigheter som innehar den.Regeringen har tillsatt en sÀrskild utredning som har haft som uppdrag att utreda om det finns ett behov av ett permanent undantag frÄn upphandlingsskyldigheten nÀr stat, kommun eller landsting köper frÄn företag som de innehar eller Àr medlemmar i.