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.

The Swedish nonprofit sector is experiencing a sectoral change, moving closer to the corporate sector to become more commercialized. The recruitment of leaders with corporate experience constitutes one of the factors influencing this development. Hence, to create an understanding of this sectoral change, the thesis aims to investigate the motivational forces underlying the leaders' decisions to work within the nonprofit sector. Additionally, the thesis seeks an understanding of why the leaders' decisions were made later in their careers. Through conducting qualitative interviews with leaders representing top management of six humanitarian organizations in Sweden, the study finds that nonprofit leaders with corporate background, analogous to volunteers and employees, are motivated by a sense of relatedness to the vision of the organization.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

Swedish agricultural businesses are facing challenges in order to achieve long-term profitability. The opportunity to improve profitability and efficiency on farm level may be enhanced by management. One way to work with leadership is to use Lean. It is a management system that aims to improve competitiveness. Currently, there is a project where Lean is implemented into 100 agricultural firms.

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

Title: Communicate ? to provide an opportunity Authors: Ida Eriksson & Petra LindbergTutor: Johan Grinbergs, Mälardalen UniversityExaminer: Cecilia LindhSubject: Bachelor's essay, Business AdministrationKeywords: communication, internal communication, channels, communication models, communication theory, information, organizationPurposeThe idea of this study was to describe how ABB Sweden?s internal communication and information appeared in Västerås. The aim is also to see what tools and channels they use to communicate information internally and see how employees perceive them in Västerås.MethodWe have read literature in form of books and articles that discuss theories on the subject communication including internal communication, channels and tools. Interviews were conducted with employees of ABB and were to serve as the basis for our empirical work. A survey by the Communication Center was made in the spring 2010 and was also the basis for our empirical work.ConclusionsThe communication has been increasingly from one-to two-way communication. To get a functioning organization, it is required that the internal communication in the first place will work.

Humans and dogs are both mammals. One of the differences between the two species is that man walk on two legs and dogs on four legs. There are also differences in the nerve system between the two species. The human nerve system is supposed to provide opportunity for fine motor tasks- while the nerve system of the dog is more focused on the ability to perform locomotor tasks. Humans need to increase their motor control and postural control when affected by various conditions and diseases.

This paper gives the reader an opportunity to explore new grounds regarding a relatively new field that has opened in Sweden. The result is based on an explorative research conducted by us, with starting point whether immigrants, consisting of Middle Eastern ones, can be seen as an attractive target group for big grocery shops. In order to understand whether they are attractive to target, we need to grasp underlying factors such as our research question: ?What are the habits of Middle Eastern consumers regarding food that marketers from Sweden can target?? To do so we were forced to investigate what kind of lifestyle an immigrant from the Middle East has, since the immigrant?s lifestyle influences what sort of food he/she will consume. When investigating the lifestyle we were able to concentrate on certain areas that we saw had a clear relation in influencing immigrants? food choices, such as religion, acculturation and so forth.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

The traditional Swedish way of dealing with browsing damages made by moose, is to reduce the moose population. However, a growing way of dealing with damages made by several ungulate species, including wild boars in particular is to redistribute them with supplementary food sources. Attracting them to settle in habitats less vulnerable to damages made during foraging. This study we tracked collared moose in southern Sweden from January throughout April in the year of 2009. From the tracking data their ?favourite? positions was selected and visited in order to study the features that attracts moose during winter.

In this report I summarize the thesis, which is about to check what will happen if you decide to increase the interval between the a-checks, carried out on the Norwegian airline Widerøe. They want to know if an increase in time between the checks can give them an opportunity of increasing their aircraft fleet. In the current situation Widerøe has 11  Dash 8 Q400 and can consider a possible increase of 3 planes. This would be done without the need to increase accessibility of the hangars and increase in staff.What determines how often a check is performed is the maintenance tasks which has the shortest maintenance interval. On the Dash 8 the shortest interval is 600 flight hours.

The purpose of this study has been to examine a few Swedish advertisment producers opinions on the subject of viral advertising and especially the ethical aspects of hidden viral advertising. The specified purpose of this paper is to:To clarify the underlying reasons for the use of viral advertising.To clarify the advertising producers ethical views on hidden viral advertising.The essay is based on a qualitive research metod of an abductive nature where the empirical data is derived from interviews with three advertisment producers. Through a stratified selection method we contacted agencies that in one way or another uses digital solutions as an advertisment method. All interviews were conducted via the digital chat room Skype, one of the interviews were conducted with both picture and sound and the other two with audio-only.The following points are the essential conclusions of our study:Hidden viral advertising is seen as a rare promotional method in Sweden today, however, the viral-spread effect is more commonly used.The economic factors together with the spreading capacity of the viral advertising is contributing to one of the biggest reasons behind the use of viral advertising. In addition to these, viral advertising is seen as an effective way to stand out from traditional advertising.Viral advertising where the sender is hidden or unclear is always seen as unethical.

As the number of people owning a smartphone rapidly increases so too does the opportunity for various researchers to exploit this technology. The possibility to recruit people to participate in research studies improves and with it the chance to get more diversified target groups in terms of age, socio-economic status, geographical location, etc.In this essay, I argue that the opportunities smartphones offer in terms of collecting research material is vastly underestimated in several areas, bearing in mind the advantages they present. In order to support my argument, I shall present a case study carried out in the research area of happiness ? an area where the use of smartphones has provided significant opportunities for research.In order to gather the advantages and disadvantages of this method of study from the participants? perspective, I have followed a happiness research study which is a collaboration between Umeå University and The University of Stockholm. I have interviewed the participants of this study in order to assess the advantages and opportunities that smartphones offer in research programs.Overall, the participants? opinion of this research method was generally positive and it was considered to be quite easy to participate in the study and respond to the questions asked.

The aim of this study was to create an understanding of how a group of community policing officers engagement are shaped. Previous research argues that there is a police culture which conveys cynicism to the individual police. The research also says that the police adopt a pessimistic view of society, they are isolated and at odds with the rest of society. Furthermore, research has also shown how a narrative can exist that explains the police way of doing things. My contribution to the field is to explore how a narrative can be located, which precedes and shapes the police engagement.

With starting point in the increasing ill-health in Swedish working life today, in form of for example absence due to sickness and early retirement pension, and the knowledge that the working environment effects peoples health in a big extent, I found it very interesting to inquire into how people within the working life experience health promotion and how this can be developed. A qualitative method was used to receive a deeper understanding for the employees? experiences and data was collected through semi structured interviews with employees on a bank called Ikanobanken, in Älmhult. The result shows, among other things, that respondents find responsibility and the opportunity to influence the learning processes and development important. It also became clear that the respondents find participation, motivation, communication and safety essential factors when related to changes in health behaviours.