On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The following study is a discourse analysis of the concept of critical thinking within pre-school teacher education. It considers the following questions: how does the concept of critical thinking appear in policy documents, central to the pre-school teacher education, and which possible conceptions of critical thinking are conveyed by students and teachers active within the education. Additionally, the study seeks to discuss, as well as suggest a possible relation, between the findings of those two questions. In reviewing the material (consisting of five semi-structured interviews with students and teachers, and of a selection of policy documents central to the education), I argue the existence of a sort of project within the education, which presents critical thinking as a higher value. At the same time, I argue that the concept is not defined or concretized. This project, however, as I suggest while drawing upon Foucault?s ideas of discourse and government, involves a rather high degree of control.

The aim of the following thesis is to examine if the ideology behind the copyright laws of today poses a threat to creativity and the cultural heritage. The organizations Association of American Publishers and Authors Guild are subject to an ideology- analysis which seeks to examine their ideological views on copyright and the possible threat to creativity such a view brings. The conflict between the two organizations and Google Book Search is used as a context where the ideology is being brought to light. Stanford Law School professor, Lawrence Lessigs work is used as theory and an alternative to the examined view on copyright. The result suggests that the organizations see copyright as the only effective incentive to creation and therefore they think stronger intellectual property laws are needed.

The purpose of this thesis is to develop an application for mobile phones that simplifies communication. The company Doberman wanted to look at possibilities to develop such an application that uses Bluetooth? technol-ogy to communicate in ad-hoc networks. The aim has been an application to run on mobile phones in which you can send messages and files to other devices and also add a user profile with personal information to share with others. The communication will take place in temporary networks created when Bluetooth enabled devices is in range of each other.The market for mobile phones has grown rapidly over the past years and is still growing.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

Syftet med vårt examensarbete var att få en inblick i vilket eller vilka material och arbetssätt som används kring språklig medvetenhet i förskoleklass. Vi ville också få kunskap om vad pedagogerna grundar sina val av material och arbetssätt på. Att få en fördjupad förståelse för speciallärares och specialpedagogers roll i arbetet kring språklig medvetenhet var även något vi ville uppnå. Genom 11 semistrukturerade intervjuer med 11 förskollärare, 2 speciallärare och 1 specialpedagog samlade vi in det material som gav oss underlag till analys och diskussion kring frågorna. Samtliga informanter angav att de använde sig av ett eller flera material och de som främst användes var: Trulle, Bornholmsmodellen samt Språk- och mattelekar med Mamma Mu.

The purpose of this study was to gain understanding of orthodox Christianity in Swedish educational material. The aim was to compare the presentation of orthodox Christianity towards pupils before the new curriculum and after. With the help of an analytical approach by Bergström and Boreu ?s and the interpretation strategy by Quentin Skinner, I have studied material used in school for the subject religion. I have limited my educational material in one way.

The company LightLift Esystems AB manufactures patented motorized lift systems for the illumination of halls with high ceilings. The company wants a new design for singular heavy lights in order to be more competitive.This project consists of the development of the new design under the requirements and specifications imposed by the company. The new design must support lights up to 300kg and keep the overall dimensions as low as possible without modifying the driving unit.This document contains all the designing steps followed to reach the final solution as well as the material selection, manufacturing process and assembly of all the parts that form it.The solution obtained shows to be very competitive with other alternative products, since this new design triples their maximum load capacity while the dimensions are very similar.In this context, the optical appearance was also very important to the company and so it was another main objective of this project. From an aesthetical point of view, the final solution proves to be very compact and versatile since it can either be hidden behind a false ceiling or covered by a plastic case that gives the design a very nice look.Finally, the solution achieved fulfils all the requirements and specification previously imposed. It is reliable, compact, cheap to manufacture, easy to assembly and it has a good optical appearance. .

In the era of urbanization and globalization, many small, rural and post-industrialcities struggle for growth. The competition for citizens and visitors is intense, andone commonly used strategy is to promote the city to a target audience. Placemarketing, however, is homogenized to a great extent. Marketing thus seems likea useless approach, yet almost every city does it.By using discourse analysis and institutional theory, this essay aims to explainwhy the city of Kramfors markets itself. There are several problems arising due tothe marketing of places, especially concerning the discrepancy between the city?simage and identity.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

Detta examensarbete visar resultatet av en undersökning om hur språklärare i engelska, franska och tyska på gymnasieskolan använder sig av autentiskt material i undervisningen och hur de tror att detta påverkar eleverna.En kvalitativ forskningsmetod har använts och därefter har resultaten analyserats med ad hoc-metoden.Resultaten visade att nästan samtliga lärare blandade läroböcker och autentiskt material i sin undervisning för att ge variation. Den främsta anledningen till detta var att lärarna upplever att elevernas motivation ökar dåundervisningen varieras och om eleverna kan se en viss verklighetsanknytning. Vissa skillnader mellan språken påvisades, då engelsklärarna i större grad uppgav att de använde autentiskt material i undervisningen. Lärare ityska och franska menade oftare att brist på material och elevernas kunskapsnivå förhindrade arbetet med autentiskt material. Lärarna påpekade även att kursplanen inte hade någon påverkan gällande materialet, utan attdet var varje lärares beslut att ta..

Hybrid aspen is a crossbreed between European and North American aspen. It is a fast growing tree species that has shown strong growth in the South of Sweden. The follow-ups that have been made on hybrid aspen stands, have mainly been done on plant material in the South of Sweden. In the North of Sweden, only occasional studies have been made, and the knowledge of Northern hybrid aspen stands is, thus, unsatisfactory.In the South of Norrland, land owners have planted hybrid aspen, but what kind of plants it is, and how well these stands have established, is not ascertained, since data has not been compiled on the subject.The objective of this study is to evaluate practical plantations of hybrid aspen in the South of Norrland regarding height growth, survival and damages. The ambition is to increase the knowledge about practical plantations regarding height growth, survival and damages, and from the conclusions thereof, give recommendations for future establishments of hybrid aspen in the area.For the study, eight hybrid aspen stands in the South of Norrland were localised.

This survey was made during the autumn of 2002 and the beginning of 2003, on commission from the National Board of Forestry. The purpose with the survey was to gather experience and knowledge in the organisation about fencing and this was made through interviews. The ambition was also to get knowledge from people outside the organisation that have great experience of forestry and fencing. The interviews were based on questions that have been composed by the author with help from the supervisors. The questions were the same to both the personal from the National Board of Forestry and to the foresters. Interviews were also made with private landowners, gamekeepers, game researcher, the County Administrative Board, the National Road Administration, pole and net retailers and contractors. The target group for this work is the National Board of Forestry to be forwarded to persons interested in forestry with the ambition to spread knowledge about how to prevent damage on the forest by browsing animals. The deer populations are big in the south of Sweden and growing populations have increased the damage on plantations of broadleaves of the most species.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

AbstractThe urgency to find alternative fabrics to conventionally produced cotton is increasing as vast amounts of agrochemicals are used and a lot of irrigation is required. In this literature survey the potential of organic cultivation practices to produce highly qualitative hemp fibre, suitable for the textile industry, was investigated. The definition of a fibre in the textile context as well as of the qualities that are essential for a textile fibre was necessary as a base for the discussion in this thesis. The quality parameters looked at were fineness, strength, length, friction, and colour. The impact of external growth factors and plant development on these quality properties are discussed.