In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

In Sweden you will find the coot chiefly in the southern parts. The species winters in the southern part of the Baltic Sea and along the coasts of northern Europe. The number of coots is heavily decreased by harsh winters. The population of the coots in Sweden is estimated to 20 000 to 30 000 pairs. The region of Dalarna is the random zone for the breeding of coots in Sweden .

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.

The Scanian woodfences has been determined by two mainly elements: Scania's composition of tree species, with a large element of deciduous forest, and the local building tradition which has more in common with the European continent than the Swedish tradition. By examining responses from ethnological question lists deriving from the first half of the 1900s, combined with literature studies, I have been able to deepen and broaden the knowledge behind the various fencing design. In addition I ?ve constructed maps which could illustrate their historical geographic distribution.I have come to the conclusion that there was three main types of woodfences that was most common until the barbed wire was introduced in the early 1900s and later on replaced the elderly woodfences. Common for the three main types is that the base material was made out of Juniperus communis, this largely because of its durability against rot.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

This is a qualitative study inquiring ?What does it entail to be a sex worker in Sweden today?? Four female sex workers were interviewed in semi-structured interviews. Using methods for reflexive analysis, interpreting the interviews and their context theoretically through notions of Competence and Stigma, the results of this study shows that sex workers may be both competent agents and stigmatized. This informs the understanding of sex work, stigma and how learning, subjective room for action and social agency can be aggravated or hindered by stigma. The results are viewed in the context of Swedish legislation against sex purchase in relation to previous research which shows that said legislation is problematic.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

The purpose of this essay is to examinate the statements and verbal attributions of King CarlXVI Gustaf of Sweden in the early 2000?s. More exactly I?ve got two question formulations:Which statements does king Carl XVI Gustaf of Sweden make during the early 2000?s and are thesestatements, in line with the king?s attributions, non-political, party-politically neutral and noncontroversialaccording to different perspectives? Question number two is if there are to find anyboundaries for where the verbal attributions of Carl XVI Gustaf seem to go when he expresses himself inthe role as the king of Sweden and the chief of state in the early 2000?s. My procedure is to read theChristmas speeches of Carl XVI Gustaf during the 2000?s and use former beheld statements of Carl XVIGustaf to seek answers to the research questions.

This study is focused on small scale water and wastewater handling in Sweden. The study is divided into two major parts; the first describes common methods for water- and wastewater handling and the second part is a case study on three small and expensive systems in Gällivare municipality, in the north of Sweden. In the case study, abilitys for the local government to hand over unwanted systems to the water users is investigated and found to be a plausible solution to cut costs for two out of the three studied systems. In the third case, water and wastewater systems is not recommended to be handed over but other ways of cutting costs are suggested..

This thesis attempts to clarify the impact of cultural differenceson customer expectations of service level. Furthermore, wewant to determine whether or not expectations of service differenough to be quantifiable between two countries, Sweden andthe US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede?s five cultural indexes were associated with higher customer service expectations overall, and in all four SERVQUAL dimensions. This research contributes to retail internationalization and customer expectations theory.

This study aims to contribute to the existing research field of Swedish arms export by examining the motives behind how the Swedish government and ISP have warranted arms export to countries in or on the brink of armed conflict after the change in law in 2018. The current Swedish legislation from 2018 with its basis in international legislation does not allow arms export to countries in or on the brink of armed conflict, but it still occurs due to a law that allows for exceptions if the arms export aligns with Sweden's interest in security policy. Earlier research has been conducted in the field and stated that Sweden?s progressive brand makes it possible for Sweden to export arms and still come across as a peaceful country, and that the Swedish government is involved in the arms trade which is essentially a private market. The analysis uses the theory of militarization to establish possible motives and a theoretical framework.

AbstractThe aim of this study is to examine how individuals, part of a rural Christian parish,express their religiosity and beliefs in a Swedish context. Furthermore this study seeksto understand these religious expressions through different views on social construction,secularization and the privatization perspective, such as lived religion, in particular. Byusing qualitative interviews with 8 individuals analyzed with the theories mentionedabove my results show that secularization has provided many individuals with aChristian identity, however, not necessarily a Christian faith. Instead several of theparticipants show a self-developed religious expression not automatically connectedwith Christian religious practices. One of the participants has, despite a Christiansocialization, developed a non-religious identity.