The purpose of this thesis is to study how organisations are working with repatriation of employees who have been Working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees Working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.

In addition to all our soldiers and officers who do military services abroad there are a lot of people who are affected by their choice to contribute, namely their next of kin. This report deals only with those who are next of kin to those who perform service abroad. The purpose of this study is to investigate the relatives' need for emotional and social support as well as practical and economical support. The main question is What kind of practical/economical and emotional/social support do close relatives require when a relative does military service abroad? The method used in this paper is a qualitative research interview.

The purpose of this study is to investigate the primary motivation for studying abroad among students at Södertörn University, and also examine how the time studying abroad will affect the students on a personal level. The essay is based on a qualitative approach of ten interviews with students who have already completed an exchange program. With the help of the theoretical concepts of push and pull factors, motivation categories, human capital and previous research, the results and analysis showed a coherent pattern. It turns out that the majorities of students are primarily motivated by the opportunity to enjoy a nice nature, new environment and get to know new people. The time studying abroad mostly contributed to the student?s personal development and also gave an understanding of other people and different cultures.

En sammanfattning av uppsatsen på maximalt 8000 tecken.This thesis is mainly dealing with the mobility of the employees within the borders of the European Union. Legislative framework from the EU is favourable and the Commission has set as one of it goals to promote the migration. Globalisation trends and contemporary business concepts need people who are mobile on the other hand. But migration numbers are still low within Europe. The purpose of this thesis is to find out how much the legal uncertainties, and the different culture mentality in the workplace of another country act as barriers in the minds of the people who wish to work abroad.

The objective of the study is to examine whether the experience from language courses abroad has had any impact on the career choices for four individuals. Based on a qualitative research methodology, four semi-structured interviews have been executed. The two research questions have been answered by letting four people recount their experiences from language courses abroad linked to their self-images and career choices. The outcome is that the experiences from the language courses contributed to a more or less altered self-image. Most of all, the interpersonal abilities were fostered, which led to the formation of a self-image characterized by improved confidence in social settings.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee Working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..

This paper aims to investigate what part Swedish media plays when it comes to portraying hiv and people infected by the virus. The study comes from articles published in Sweden's two largest daily newspapers, Dagens Nyheter and Göteborgs Posten, in 2007.By using discourse analysis we found that hiv within Sweden is described as related to riskgroups or risk behaviour and that individuals with hiv is portrayed as average people living normal lives. Except for the above described pattern, stories about so called hiv-men frequently occur. Overall, the words abroad and foreigners are reproduced in articles about individuals living with hiv or aids. When it comes to articles describing hiv abroad, aids is more in focus and people living with the virus is portrayed as innocent victims.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

The purpose of this study is to find whether there is any truth in the thesis that adopted children from abroad is in greater need of special support, in particular regarding factors that might inhibit the language development that may cause language problems.To achieve knowledge for this study, the methods have been to seek and analyze literature that discusses theories about language development and language socialization. To understand if theory and reality is cohesive, two interviews was conducted with special teachers that have had experiences teaching adopted children, analyzes of the results contra literature has been somewhat important and necessary. To ensure the reliability the interviews was recorded on tape and later transcribed.The results from literature studies indicates that adopted children are more likely to be in need of special support in school due to factors concerning, among other things, adaptation difficulties, language progress and identity. Overall, language progress is depended on children?s total progress that includes physical, emotional and psychological condition.

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.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

Individuals considered as tax residents in Sweden may if they are Working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.