Medlemskapet i EU har fått effekter på den direkta beskattningens område då internrättsliga skatteregler måste utformas i enlighet med EUF-fördraget. Icke-bosatta som tillfälligt arbetar i Sverige beskattas enligt en definitiv källskatt i SINK eller A-SINK. Beskattning sker på bruttoinkomsten, kostnadsavdrag medges inte. Vidare medges inte heller avdrag som är kopplade till den skattskyldiges personliga förhållanden.Mot bakgrund av EUDs praxis fastställdes SINK och A-SINK vara oförenliga med de fria rörligheterna i fördraget. Oförenligheten bestod i den diskriminering som uppstod då en icke-bosatt beskattades hårdare än en bosatt person i motsvarande situation.

Medlemskapet i EU har fått effekter på den direkta beskattningens område då internrättsliga skatteregler måste utformas i enlighet med EUF-fördraget. Icke-bosatta som tillfälligt arbetar i Sverige beskattas enligt en definitiv källskatt i SINK eller A-SINK. Beskattning sker på bruttoinkomsten, kostnadsavdrag medges inte. Vidare medges inte heller avdrag som är kopplade till den skattskyldiges personliga förhållanden.Mot bakgrund av EUDs praxis fastställdes SINK och A-SINK vara oförenliga med de fria rörligheterna i fördraget. Oförenligheten bestod i den diskriminering som uppstod då en icke-bosatt beskattades hårdare än en bosatt person i motsvarande situation.

Sveriges medlemskap i EU har, mot bakgrund av suveränitetsprincipen, inneburit att svenska bestämmelser på den direkta beskattningens område måste vara förenliga med de grundläggande friheter som stadgas i EUF-fördraget. Utomlands bosatta fysiska personer beskattas för tjänsteinkomst i enlighet med SINK eller A-SINK med en definitiv källskatt och inga kostnadsavdrag medges inom ramen för nämnda lagstiftning. Nekande av kostnadsavdrag för utomlands bosatta har, vid bedömning i EUD, ansetts utgöra hinder mot de fria rörligheterna inom unionen. Detta på grund av att kostnader i direkt relation till förvärvandet av inkomsten är territoriellt avgränsningsbara då motsvarande intäkt beskattas inom Sverige. En skattskyldiga enligt SINK eller A-SINK befinner sig således i en objektivt jämförbar situation med en obegränsat skattskyldig enligt IL.

Denna uppsats utreder rättsläget avseende anställningskontrakt enligt A-SINK(artistkontrakt). En historisk återblick presenteras med förklaring av vilken lagstiftningsom var gällande innan lagen om särskild inkomstskatt för utomlands bosatta artister m.fl. (A-SINK), trädde i kraft. Uppsatsen beskriver aktuell lagstiftning samt hur någraishockeyklubbar, med erfarenhet vad gäller artistkontrakt, ser på utvecklingen av ASINKsamt dess tillämpning.A-SINK tillämpas för artister och idrottsutövare, bosatta i utlandet, som under enbegränsad tid vistas i Sverige för att bedriva idrott eller annat framförande. Dessa?artister? avlönas enligt speciella skatteregler.

During the year of 2008, a powerful earthquake hit the southern part of Iceland, which changed the geothermal conditions in the area around the city of Hveragerdi. Elevated soil temperatures in a nearby forest plantation have contributed to a unique opportunity for researchers to study how an increased soil temperature affects the boreal forest ecosystem, something that partly can be connected to the climate changes which are happening today. The boreal forest is representing a carbon sink and a buffert for the emissions that occurs. Changes in this ecosystem will for that reason contribute to major impact for the global carbon cycle. To study the impact of how elevated soil temperatures affects different processes in a plantation of Sitka spruce, studies were made on the photosynthesis of the trees and the respiration from the soil.

Agricultural drainage ditches are links between fields, lakes and oceans, having the potential to transport e.g. sediment and nutrients. When in a good condition, drainage ditches can act as sinks for e.g. phosphorus and sediments and prevent eutrophication downstream. The aim of this study was to determine the condition of one agricultural drainage ditch and to come up with suggestions for appropriate measures. The aim was also to determine which of the ditch?s properties that were possible to evaluate visually, which processes they represented as well as which properties required complementary physical analysis. This in order to contribute to the work of developing a method for determining the status/condition of agricultural drainage ditches.

Syftet med uppsatsen är att sammanställa vad Open Source är och försöka kartlägga hur användningen av Open Source-program ser ut på de svenska folkbiblioteken.Jag tittar även på vilka Open Source-program som kan vara aktuella för ett bibliotek att titta närmare på. Resultatet visar att Open Source inte används i någon större utsträckning men att man är positivt inställd till rörelsen. Några få program har börjat användas men man är orolig för hur supporten fungerar för Open Source-program, sen verkar biblioteken inte ha någon större kontroll över vilka program som faktiskt används utan är styrda av de regler som kommunens IT-avdelning har satt upp..

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

Sun Microsystems chose its own Open Source path by not following competitors in their commitment toGNU/Linux. Sun instead created its own Open Source project from the source of Solaris under the name ofOpenSolaris. The business model of OpenSolaris belongs to the new and more commercially viable OpenSource, referred to as OSSg2. This survey was based on articles on the adoption of Open Source in organizationsand István Orci?s publication Kritiska IT-System.

This paper, called Pupils' practice of source criticism on the Internet, is investigating pupils? use of source criticism. The main research question was: how much knowledge pupils from an upper secondary class have about the use of source criticism, regarding examining data from the Internet intended for assignments. Furthermore, developing a suitable method to investigate this was included. The main research question led to further sub questions that aimed to answer to what extent pupils consider source critique criteria as sender, aim, up-to-dateness, credibility and dependence.The study has been conducted by using mixed methods, both qualitative and quantitative methods.

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

Carbon dioxide in the atmosphere contributes to the greenhouse effect, which is essential tolife on our planet. Furthermore, it plays an important part of the photosynthesis andrespiration of the world?s organisms. Since the start of the industrial revolution the amount ofcarbon dioxide in the atmosphere has increased exponentially. The main source is theextensive burning of fossil fuels.

The aim with this study is to examine how students and teachers value source criticism. Partly, this regards how teachers practice this in their teaching and how students work with it during lessons ? but also how students value source criticism in situations where the teacher not has pointed out that this topic is part of the actual assignment. Moreover, there is a focus on investigating how students who are critical of the sources take this into account in their daily lives; for example, when they surf on the Internet or when they discuss news articles or other media. This essay is based on interviews with students and teachers, using a qualitative method. The results of this study show that both students and teachers find source criticism to be of major importance.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

Chlorinated solvent are volatile organic substances that can be harmful for humans and for the environment. Examples of common chlorinated solvents are perchloroethene, PCE, and trichloroethene, TCE. Chlorinated solvents appear as contaminants in soils primarily where they have been used as washing fluids in dry-cleaning facilities or as degreasers in metal industries. Chlorinated solvents are DNAPLs (dense non-aqueous phase liquids), which means that they are not easily dissolved in water and that they sink to the bottom of the aquifer. Adsorption to soils is low so chlorinated solvents are mobile in soils.