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.

The purpose of this essay was to enhance the understanding and knowledge about phenomenon access support. Access support means that a third person (contact person) must be present during access visits between a child and its parent, if it is necessary for the child?s security or because the child needs support. The study was based on qualitative interviews with four contact persons and two professional social workers, whose main task have been to support and, partially, coordinate the work of contact persons. During the interviews I put the focus on participant?s experiences and thoughts about the phenomenon access support.

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.

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.

Syftet med studien är att, utifrån en kritisk-saklig utredningsmetodik, granska hur familjerättssekreterare presenterar och bedömer barnets bästa och våld i nära relationer i 16 vårdnads-, boende- och umgängesutredningar. Utredningarna är gjorda av familjerätten i Örebro kommun. För att besvara studiens syfte och frågeställningar har den kvalitativa metoden dokumentgranskning använts i kombination med en semistrukturerad intervju. Studien visar att barn under nio år regelmässigt fråntas rätten att göra sin röst hörd samt att ett vuxet barnperspektiv genomsyrar utredningstexterna. Konsekvensen blir att barnets perspektiv osynliggörs och utelämnas.

The purpose of the study, "Living in Two Worlds" is to try to find out how the professionals in social work reasoning and thinking about children 0-3 years living alternate residence and how children 0-3 years are affected by form of housing . Questions are how they professional reasons and think about the type of housing, what advantages and disadvantages they consider are and the conditions under the professional must be satisfied that the child will not get hurt. Study is a qualitative study using semi-structured interviews. The theory that the study is based on the attachment theory explaining the relational processes that occurs between the child and its care person.      The results of this study show that if the parents are in great conflict with each other is important for the child cope with the alternating form of housing well or not.

The purpose of the study, "Living in Two Worlds" is to try to find out how the professionals in social work reasoning and thinking about children 0-3 years living alternate residence and how children 0-3 years are affected by form of housing . Questions are how they professional reasons and think about the type of housing, what advantages and disadvantages they consider are and the conditions under the professional must be satisfied that the child will not get hurt. Study is a qualitative study using semi-structured interviews. The theory that the study is based on the attachment theory explaining the relational processes that occurs between the child and its care person.      The results of this study show that if the parents are in great conflict with each other is important for the child cope with the alternating form of housing well or not.

Preschool is a place where children, parents and teachers meet. Preschool is for children but also for the parents, they should feel confident about the place where they leave their children. We who made this study have a common interest to examine how teachers´ attitudes to parental contact in preschool works. The purpose of this study is to examine how teachers relate to parental contact.What do the educators think of their professionalism in the profession? Do educators believe that parental contact is important? And how do they work to obtain a good parent contact?The study has three questioners holder: How does teachers relate to parental contact in preschool?What do the educators think of their professionalism in the profession? And how visible educators child development and learning in daily contact with parents?We chose to do qualitative interviews with four preschool teachers at two different preschools in Sweden, to seek answers to our questions.

Abstract Semester and year: Spring, 2008Writers: Victor Andersson and Filip ForslundTutor: Thomas HelgessonProgram: Marketing program, Halmstad University - School of Business and EngineeringTitle: Differentiation from a consumer perspective - How important is differentiation from a consumer?s perspektive when choosing a residence? Presentation of problem: How important is differentiation from a consumer?s perspective when choosing a residence?Purpose: The purpose is on basis from previous theories on the subject to describe what kind of differentiating that from a consumerperspective is the most important when choosing a residence. Key words: Differentiation, brand, apartment market Methodology: This thesis is built on an qualitative method, where eight open individual interviews have been made. Our choice of respondents was based on what kind of respondents that could give us the most accurate information on the subject which we based on relevant variables. Theory: The framing of the theories is based on a marketing perspective within the area of differentiating and focuses on how companies use different tools to differentiate their offer to create competitive advantages.

Abstract Semester and year: Spring, 2008Writers: Victor Andersson and Filip ForslundTutor: Thomas HelgessonProgram: Marketing program, Halmstad University - School of Business and EngineeringTitle: Differentiation from a consumer perspective - How important is differentiation from a consumer?s perspektive when choosing a residence? Presentation of problem: How important is differentiation from a consumer?s perspective when choosing a residence?Purpose: The purpose is on basis from previous theories on the subject to describe what kind of differentiating that from a consumerperspective is the most important when choosing a residence. Key words: Differentiation, brand, apartment market Methodology: This thesis is built on an qualitative method, where eight open individual interviews have been made. Our choice of respondents was based on what kind of respondents that could give us the most accurate information on the subject which we based on relevant variables. Theory: The framing of the theories is based on a marketing perspective within the area of differentiating and focuses on how companies use different tools to differentiate their offer to create competitive advantages.

We have from three studies examined how adolescents and young adults, actors and the researchfield describes the preventive and health promotion work with sexual health. The questions weasked ourselves was based on what efforts adolescents and young adults demand, whether there aredifferences between age, gender, place of residence, ethnicity, employment, and sexual orientation.Furthermore, we investigate if these requirements are consistent with the offered interventions fromparticipants, as well as which perspectives the work with STI / HIV and SRHR issues should bebased on. The investigation concerns the work of Västra Götaland and is answered by interviewswith participants regarding the activities offered by actors, a quantitative analysis and text analysisof the answers of adolescents and young adults, and an international research overview of theresearch field. Our results show a high demand for basic preventive work from the adolescents andyoung adults. Furthermore, there is an increased demand of action from men, LGBTQ group anddepending on the place of residence.

In many of the disputes concerning custody, residence and visitation determined by the court, some form of violence has been performed. The consequence of a child who has witnessed violence in their homes is a problem that is sometimes overlooked. It is not unusual that the violence will continue even after a separation. The law shows that the child´s need of both parents is to be met. This has according to previous studies resulted in the fact that courts do not always see visitation with a violent parent as a risk for the child.

The purpose of this study is to highlight the second home sector in Sweden and Denmark, in a comparative study of regulations for the second home market, and residence requirement. Two attractive second home island destinations is being compared in Ven, Landskrona and Gudhjem, Bornholm. The study addresses issues such as the local effects of a regulation of the second home market get at a local level, and the effects generated by deregulation, as well as local people's opinions about second home regulation in a popular second home area in southern Sweden. This has been examined using a mix between qualitative method and quantitative methods, and the study is based on six semi-structured interviews from informants from Ven, Bornholm, and Gudhjem which has been analyzed throughout a thematic analysis. In addition to the interviews, diagrams from the Central Bureau of Statistics of Sweden and Statistics Denmark, and various real estate websites, and a field observation from Ven and Gudhjem will be presented.The result shows that show that the discussion on residence requirement has been going on for a long time in Sweden and Ven, but the local organizations found more disadvantages than advantages and are now looking in to other solutions, while other locals believes that there are more advantages with a residence requirement. In Denmark it?s revealed that there is recently started discussion between municipal decision-makers and local organizations about the regulations, and if it should be abolished or not.

The purpose of this study was to describe and analyse a group of young adults? childhood experiences of the intervention "contact family". The used methods were qualitative interviews and a standardised formulary with life questions, to strengthen the interviews and to compare data. The theoretical frame was taken from Bronfenbrenner?s child development theory and Antonovsky?s salutogenic perspective, which we supplemented with Hilchen Sommerschild?s theory about the "conditions of control".

The purpose with our essay was to examine which clients/patients get treatment for alcohol problems from either health care units or social service units. We also wanted to find out how staff in these units considers the importance of social background in the assessment of treatment. The questions we have focused are: How do the clients/patients get in contact with the units? How does staff in these units consider the importance of social background in the assessment of treatment? How is the social background like for the present clients/patients? To fulfil the purpose with our investigation and to get answers to our questions, we performed an explorative examination and applied a qualitative method in the form of a semi-structured interview with six persons. The investigation showed that clients/patients get in contact with the units by looking for treatment by themselves or by relatives and other organisations.