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 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.

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.

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.

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.

During the last years around 100 000 immigrants have arrived to Sweden, people with different reasons and different goals for settling down in Sweden. The reason for immigrating to Sweden that will be dealt with in this thesis is following immigration, i.e. when someone moves here because they have relatives living in the country.The reason why it is interesting to study following immigration is that it is an affecting factor for how many that will immigrate to Sweden the following years and may then be used to make a forecast, based on how many first time immigrants there are. To be able to investigate the following immigration analyses are made with time series, logistic regression and Poisson regression. An ARIMA-model has been used to estimate the number of following immigrants in the future.The other part of this thesis will inquire the matter how inclined immigrants are to become Swedish citizens, whether they even apply for citizenship and also how long time it takes from the time when they fulfil the conditions for Swedish citizenship until they apply.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax Residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax Residence were treated worse than businesses that remained within the Member State of origin.

The aim of this study was to reach an understanding of how young adults with permanent Residence permit, who came to Sweden as unaccompanied asylum seeking minors, experience their confrontation with the Swedish society. Another purpose was to understand how these young adults view Sweden and its inhabitants, as well as the experience of starting a new life in Sweden. In order to investigate these questions, a qualitative method consisting of five interviews with five young men was conducted.The results showed that the respondents feared the meeting with the immigration board and that they feel that school is divided in two groups, Swedes and immigrants. People with nonethnic Swedish background who have lived in Sweden for a long time are seen as Swedes, and in that meaning assimilated. One important conclusion we made was that the division between Swedes and immigrants have a negative influence on the immigrants´ integration in the society.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

To this date there are 14 major armed conflicts, four of which are defined as war. Every day several people come to Sweden as asylum  seekers and refugees looking for a Residence permit in Sweden. This paper is about the children who receive a Residence permit in Sweden and attend Swedish schools. Many of these children have experienced trauma ? damage to the psyche after a traumatic experience.From two qualitative interviews of a principal and a counselor at a school in Järfälla municipality, and three teachers at the same school, I studied what trauma management at this school looks like.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 22,5 hp, 2014.

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.