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Expertskattereglerna i 11kap 22-23 a §§ IL tillkom för att underlätta rekryteringen av utländska experter på sådan kompetensnivå att svårigheter föreligger för rekrytering inom landet. Syftet med införandet av lagstiftningen var att attrahera nyinvesteringar till Sverige efter att Sveriges konkurrenskraft stadigt minskat på grund av att liknande skattelättnader funnits hos de europeiska grannländeThe tax relief legislation for foreign key personnel in chapter 11 article 22-23a of the Income Tax Act was adopted to ease the recruitment of foreign key personnel to Sweden. The aim of the tax relief legislation was to provide additional advantage to companies who needed foreign expertise to their Swedish operations. This thesis will discuss the case law developed mainly by the County Administra

During the last couple of years gambling addiction has become a phenomenon that has been debated and paid attention to in the daily press as well as in Swedish gambling studies. “Spelberoendes riksförbund”, who is a union of non-profit organizations for gambling addiction, has participated in this debate by giving prominence to gambling addiction as a serious social problem which demands social at

Today, we live in an age that is continually witnessing tension, strife and terrorism as a direct product of unequal distribution of wealth and opportunities for a good life. In Uganda for over two and half decades, war, insurgency and deprivation have been the realities of the people living in Northern Uganda. This evidently has lead to an imbalance in the Ugandan society with the North standing

For as long as there have been supply chains, there have been disruptions, and no supply chain, logistics system, or infrastructure network is immune to them. Nevertheless, supply-chain disruptions have only recently begun to receive significant attention from practitioners and researchers. Hence, different mitigation and contingency strategies have been addressed. But there is still an almost unt

Global material consumption has been on the rise ever since commencement of industrialization and constant population rise. This statement holds good even for industries using solid metals as raw materials and the efficient use of materials is the need of the hour. The issues such as depleting metal sources due to continuous extraction and cost intensive counter measures to deal with problems rela

In public safety oversight authorities are traditionally assumed responsible of safeguarding operation and promoting safety by defining prescriptions and observing that they are complied with. Regulated entities on their side are assumed responsibility for complying. While this compliance-based approach has contributed to current levels of safety, it is increasingly debated that it has limitatio

Europeiska Unionens system för handel med utsläppsrätter, EU ETS, syftar till att på ett kostnadseffektivt sätt reducera mängden växthusgaser som släpps ut av industriella verksamheter runt om i unionen. Interaktioner med andra styrmedel befaras kunna minska systemets effektivitet, därför har unionen försökt undvika sådana. Trots detta har svenska myndigheter ansett sig både berättigade och motiveThe European Union Emissions Trading System, the EU ETS, is designed to reduce the amount of greenhouse gases emitted by industrial activity across the union in a cost-efficient way. Interactions with other governance instruments could potentially reduce the efficiency of the system. For this reason, the union has tried to avoid these types of interactions. Despite this, Swedish authorities has co

My aim with this essay is to study unit managers experiences of leadership within social work. My intention is to gain knowledge about their management plans, reasoning about change and resistance within the organization. I have assumed a qualitative approach and conducted semi-structured interviews. I have interviewed five unit managers who work in social work, about leadership, change and resist

Studien undersöker migration som fenomen med syfte att bredda förståelsen för upplevelser av flyktingskap och exil hos ungdomar. Fokus är hur den enskilde individens erfarenheter samverkar med sociala processer. Psykoanalytiska, postkoloniala och sociologiska teorier används i tolkningen. Sju semi-strukturerade intervjuer genomfördes och analyserades med hjälp av narrativ metod. IntervjupersonernaThe aim of this study was to widen the understanding of how young refugees experience forced migration and exile. Furthermore, the ambition was to explore how the individual experience interacts with wider social-political processes. Seven semi-structured interviews were conducted and analyzed with narrative method. Psychoanalytical, postcolonial- and sociological theories were used as a tool for

Syftet med denna studie är att undersöka hur rollen som aktiv musiker påverkar rollen som pedagog och tvärtom. Vilka möjligheter och begränsningar finns det i att aktivt musicera parallellt med att undervisa? Kvalitativa intervjuer har genomförts med fyra pedagoger verksamma vid högskola och folkhögskola inom jazzgenren. Jazzundervisning vid högre musikutbildning har blivit en inriktning för studiTitle: The art of managing a dual professional role. Four teachers' views on combining teaching with their roles as active jazz musicians. The purpose of this study is to examine in what ways the role as an artist impacts the role as a teacher and vice versa. What are the possibilities and limitations of actively playing music alongside teaching music? Qualitative interviews have been conducte

På grund av den ökande förekomsten av fetma och fetmarelaterade sjukdomar, såsom diabetes och förfettning av levern, har intresset för olika diagnostiseringsmetoder av dessa sjukdomar också ökat de senaste åren. Då man dessutom har upptäckt att det finns en relation mellan sjukdom och fettsammansättningen (mättat, enkelomättat och fleromättat fett) i exempelvis levern, har intresset för att kunna The increasing prevalence of obesity and obesity related diseases in this modern world has resulted in a lot of research in the area of water-fat separation with magnetic resonance imaging (MRI). Since the introduction of the two-point Dixon technique, this area of research has expanded and relationships have been discovered between fat content and fatty acid (FA) composition, and diseases such as

High blood pressure (BP) is associated with cardiovascular morbidity and mortality. Both genetic and environmental factors are implicated in BP homeostatsis and hypertension development. The aims of the present theisis were: (a) to test if ambulatory BP (ABP) is better than office BP (OBP) to capture the heritable part of BP and if BP variability (BPV) measured by ABP monitoring is a heritable tra

The landfills located at the sea shore or below the ground water table are a severe cause of concern due to their close proximity to sensitive coastal ecosystems and pristine ground waters. Therefore, it is important to assess the long term environmental risks of coastal landfills before their final closure. In this context, the reactive transport models, by allowing us to study the complex interp

Stabiliteten på finansmarknaden har visat sig vara en viktig fråga för Kommissionen och en integrerad del av EU: s konkurrenspolitik. Den globala finanskrisen, med ursprung i USA, har påverkat de flesta av EU:s medlemsstater och framförallt skadat banker. Ett minskat förtroende för de finansiella marknaderna ledde till att utlåningen mellan banker totalt uteblev. Detta ledde i sin tur till en kredThe stability of the financial market has proven to be an important issue for the European Commission and an integral part of European competition policy. The global financial crisis, originating from the U.S., has affected most of the European Union’s Member States. A loss of confidence in the financial markets led to a freeze in interbank lending and an unprecedented credit crunch. As a response

Förevarande examensarbete syftar till att ge en överblick över rättsläget rörande förhållandet mellan intern rätt och skatteavtal med särskilt fokus på den situation då en samtidig tillämpning av skatteavtalet respektive den interna rätten leder till oförenliga följder (”normkollision”). Härvid behandlas bl.a. frågor rörande skatteavtalens rättsliga ställning i svensk rätt och hur man skall se på The objective of this thesis is to provide an overview of the legal position regarding the relationship between tax treaties and domestic law. The main focus is on the situation where the application of the domestic law and a tax treaty leads to irreconcilable results (“conflict of norms” or “norm conflict”). In this respect, the thesis deals with questions regarding the tax treaty’s position with

In recent years, Deep Learning has proven to be an outstanding tool in the field of computer vision showing promising results in different fields such as the analysis of medical images, obstacle detection for self-driving cars, automatic image caption generation, etc. In the case of Archaeology, the adoption of these methods in the detection of archaeological structures from aerial images has been