Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

The following inquiry begins with one simple question: who is the margin? In other words, what is the referent of the term margin? Is it possible for language to capture connotations of an intended and supposed reality beyond its own limits? My supposition is that margin is a valuable concept to critical studies of the hegemonic order and dominant culture in various contexts. It is therefore necessary to expose the term itself to a critical analysis by attempting to trace its position in different discourses. The intention is to illustrate that the term margin is not merely an abstraction, confined within the framework of intricate theoretical rhetoric.In a deconstructive analysis of Gender Trouble by Judith Butler and Can the Subaltern Speak? by Gayatri Chakravorty Spivak, based on the work of Jacques Derrida, I study the significance of the term margin and explore how the use or non-use of concrete examples affects the reception of both the term margin and ultimately the text as a whole.The study of these two texts reveals that some of the very same critique raised by Butler and Spivak is itself applicable to the authors? own theory production.

Library and information science students often ask themselves if their education will be sufficient and adapted to the work tasks they will meet with as future librarians. It is the aim of this Master thesis to investigate LIS-graduates' experiences of the transfer from academic studies into professional life. The thesis thus treats four questions: I: What problems, if any, does the LIS-graduate experience when first employed? 2: Does the recently employed librarian feel that the academically obtained knowledge is applicable in professional life? And, if so, how does it apply? 3: Does the new employee find that there are areas in which his/her academic education has been insufficient? 4: What is the general attitude towards LIS-graduates' education among colleagues and is the library staff prepared to provide the necessary instructions? The investigation is performed through interviews with eight LIS-graduates, all of whom have recently started working as public librarians. The analysis is based on the concepts of competence, qualifications, work skills, knowledge and in the processes of formal and practical learning.

This paper explores the interaction of children with language impairment (LI). The present essay is a conversation analytic study of child-child and child-therapist dyads. The aim was to explore in what ways children with LI reach common understanding. Another purpose was to investigate if there are differences in interaction between dyads with children with LI and dyads with children with LI and speech language therapist. Seven children, three girls and four boys, with LI participated in the study.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

Title: This is not Africa - West African teaching methods in Sweden. This is a work of "translation". The study started with a musical journey to Guinea, West Africa. It was a field study where I had the opportunity to open my senses towards another culture and another kind of music. I found another learning tradition and decided to try to bring it with me back to Sweden, into the Swedish school system.

Statistics indicate an increase in online shopping. This indication could result in the loss of safety factors for the customer, for example the possibility to physically examine the product, interact with professional store personnel and try the product before purchase ? factors which all could support the customer in her choice of company and product. The purpose of this study is to increase the theoretical knowledge regarding strategies in the area of trust-development between customers and companies. We have chosen to investigate what strategies web based companies apply and how they are perceived by their customers.

On the 1st April 2006 a new legislation came into effect in Sweden; The ProhibitingDiscrimination and Other Degrading Treatment of Children and Pupils Act (2006:67). TheAct is applicable to education and other activities referred to in the Education Act(1985:1100). This dissertation aims to examine how teachers work to combatdiscrimination, and establishes whether headmasters and teachers have changed their work procedures since the law came into force.In order to seek the answers to my questions I have conducted 8 qualitative interviews with headmasters and teachers from two schools in a community outside Karlstad, with both schools comprising of students from pre-school until year 6.Discrimination is not a new phenomenon in schools, but neither is the fact that it is theschools? responsibility to work against discrimination. Discrimination is still taking place,despite discrimination laws being clearly stated within the Education Act (1985:1100) andthe school curriculum.

The market for management consulting services is changing with an increased level of competition and more specialized service providers. At the same time there is a high level of companies that fail in their efforts to establish themselves on the market. This thesis sets out to give the reader an increased understanding of the complex characteristics of the market for these services, focusing more specifically on which factors that have an effect on the strategy development for companies within the industry. The thesis is also aimed at providing the reader with a deeper understanding of how developing consulting companies can tackle the specific challenges facing them. In order to meet the purpose of the thesis, we have applied relevant theories to a generic strategy model in order to develop a model that is applicable for the management consulting industry.

Companies in the apparel industry are becoming increasingly responsible with regards to the social and environmental issues related to textile production. Despite these tendencies, there are great insecurities surrounding the concept of CSR and the effects on consumers of CSR communication. There is currently no model for breaking the concept of CSR down into smaller elements, specific for the apparel industry. In the first part of this thesis, we create such a model, applicable in a consumer communication context. In the second part, we investigate the effects on consumer attitudes and intentions of communicating the different elements of CSR presented in the model.

After contacting the company Elite Group Sverige AB, who sells strollers under the brand Crescent Baby, it was determined that the project group were to develop a three wheeled stroller which was going to be Crescents first own developed stroller. Only the frame of the stroller was considered within the demarcation of this project however care was taken to the placement of the carry-cot and the wheels etc. Crescent Baby wished for the frame would be smaller than the competitor Urban Jungle, that the frame would have at least three unique selling points and that the number of unique parts was to be minimized. The work began with information seeking regarding strollers, competitors, independent tests, European standards and consumer interviews. After that a number of concepts were developed and past to Crescent.

On the 1st April 2006 a new legislation came into effect in Sweden; The ProhibitingDiscrimination and Other Degrading Treatment of Children and Pupils Act (2006:67). TheAct is applicable to education and other activities referred to in the Education Act(1985:1100). This dissertation aims to examine how teachers work to combatdiscrimination, and establishes whether headmasters and teachers have changed their work procedures since the law came into force.In order to seek the answers to my questions I have conducted 8 qualitative interviews with headmasters and teachers from two schools in a community outside Karlstad, with both schools comprising of students from pre-school until year 6.Discrimination is not a new phenomenon in schools, but neither is the fact that it is theschools? responsibility to work against discrimination. Discrimination is still taking place,despite discrimination laws being clearly stated within the Education Act (1985:1100) andthe school curriculum.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

The purpose of my work is to find out if and in which way dance in school teaching can contribute to a positive development of the pupil and also if the dance can give the pupil a better self-confidence. It?s important and useful to know, how dance will influence the pupil from a physical, psychological and social point of view.The study of litterature describes opinions and theories based on the issue and emanate from the three classifications applicable to the pupil development through dance: physically, psychologically and socially. With help of theories from different experts investigates, if a continuous dance teaching in the subject Athletics and Health can contribute to a positive development of the pupil these different aspects.As the empiric study I chose to interview pupils both from the ordinary comprehensive school classes and the aesthetical gymnasium line, in order to find out what they really think about dance and what they wish should be included of dance in the subject Athletics and Health.The interest of dance can be strongly connected to different music stiles, in this connection one can for sure get more pupils and especially boys to dare to try dance and through this improve their self-confidence.In my discussion and conclusion I bring up how important it is, that the pupil in dance get to learn how to work with it´s body as means of expression and the importance that the school gives priority to other than intellectual qualities and gives the pupil a chance to be able to develop and learn how to use it?s body language by dance.I also touch thoughts of future research..

Historically, men have always had a superior position over women, which has beenportrayed in all kinds of media representations. Visual communication is an importantpart of our daily life since the reality is reflected through images. The development ofthe Web has led to increased interaction opportunities, and new ways to communicate,mainly through pictures. Politicians have embraced this and use social media as a partof their daily work. They also use social media to portray themselves from a morepersonal angle, which has created a higher interest for their personal life.