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.

Denna uppsats handlar om hur lärare kopplar teorier och praktik utifrån dagens läraruppdrag. Syftet med studien var att undersöka hur lärare uppfattar teoriers betydelse i planering. Den empiriska undersökningen genomfördes som intervjustudie bland sju lärare. Intervjumaterialet analyserades utifrån en fenomenografisk ansats. Resultatet visade på tre skilda beskrivningskategorier, nämligen, A: Teorier är något närvarande som hjälper och stöder, B: Teorier är något omedvetet som påverkar och C: Teorier är något frånvarande vilket inte kopplas till praktiken.

The aim of this Masters thesis is to examine how five childrens librarians in Ireland and five in Sweden interpret and implement the United Nations Convention on the Rights of the Child in public libraries. This study is hermeneutic. Using a qualitative method consisting of ten interviews with childrens librarians and structural factors such as; library policies and laws; together with an insight into Irelands political, social and economical history and the historical development of childrens public libraries in Sweden and Ireland, has enabled us to create an understanding for the interviewees statements. Anthony Giddens structuration theory has been used for the analysis, helping us to determine how the duality between the structure, the actors and their action effect the interpretation and implementation of the Convention in librarian work. The result of the analysis clearly shows that in comparison to Irish librarians, the Swedish interviewees are more aware and have a better understanding of the Convention and how to put it into practice.

Syftet med min underso?kning var att studera studenters och la?rares uppfattningar av den flexibla utbildningen. Detta har la?nge varit ett intresseomra?de fo?r mig. Eftersom jag har erfarenheter av flexibel utbildning sa? underla?ttade det fo?r mitt arbetssa?tt genom uppsatsen.Fo?r att fo?rsta? grunden till flexibel utbildning behandlades distansutbildningens historia i bakgrundskapitlet och da?r kno?t an till hur informations- och kommunikationsteknologi kan anva?ndas i va?r tid fo?r att sto?dja denna form av utbildning.Detta genomfo?rdes med den fenomenografiska ansatsen som forskningsmetod.

Studien har tagit sin utgångspunkt i det kunskapsintensiva arbetslivet där individen ses som kunskapsbärare. Det blir avgörande för organisationen att ta tillvara på denna kunskap och således ställs kunskapshantering centralt för studien. Syftet har varit att undersöka hur chefer upplever och uttrycker hur individburen kunskap kan komma organisationen till gagn. För kunskapsöverföring, mellan individ och organisation, har forskning betonat vikten av ett kollektivt lärande. Studien utgår därför från ett socialt perspektiv på lärande.Med hjälp av en kvalitativ strategi med semistrukturerade intervjuer inhämtades empirin.

Ätstörningar är komplexa sjukdomar som kräver att behandlarna sätter sig in i individerna och vårdar dem individuellt utifrån varje patients egna förutsättningar. Då ätstörningspatienter ofta kännetecknas av att vara ambivalenta till behandling, behövs en god relation mellan behandlare och patienter. Syftet med studien var att få en ökad förståelse för hur behandlare inom ätstörningsvården för barn och ungdomar bemöter och tolkar sina patienter. Fokus har hela tiden legat på behandlarens åsikt om behandling och hur behandlaren själv upplever att denne behandlar patienterna. En kvalitativ enkätstudie har använts för att samla in information och svaren har analyserats ur ett hermeneutiskt perspektiv.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

In the nurse's profession ulcer care is a common nursing intervention. Being inserted in methods of treatment and updated with evidence-based knowledge is therefore an important part of the nurse's work. Chronic ulcers are expensive for health care and occupy a lot of time. Knowledge is therefore important for ulcer healing, for the patient comfort and to reduce costs. The aim of the study was to illustrate the nurse's knowledge of nursing interventions of chronic ulcer.

The aim of this study is to examine how teachers and school librarians view the concept of information literacy in relation to their students, and to find factors that affect their undertakings to make their students information literate. In order to accomplish this, qualitative interviews have been carried out with teachers and school librarians at four Swedish junior high schools. The theoretical framework of this study is the seven faces of information literacy developed by Christine Bruce. The empirical material has been analysed firstly by finding themes that are of importance for the work with information literacy, and secondly by placing the interviewees? commentaries on information literacy in Bruce´s seven faces of information literacy.

How teachers teach children with attention difficulties. This is a qualitative interview based on the experiences of four teachers. I want this study to examine teachers' experience and views about ADHD diagnosis. I would also like to find out what teachers do and think about the practice which surrounds students with ADHD. How to formulate and think of four active teachers about ADHD? What are the implications of the diagnosis perceive the four teachers interviewed that the diagnosis must for students? Among the measures that consider the four teachers interviewed are most effective for students with ADHD because they provide an equal education? Those questions are addressed to specifically learn about how they proceed in their activities.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.

The objective of this literature study was to describe how the school nurse can adopt the salutogenic perspective in her health promoting work. The articles were examined in order to identify what was written about the school nurse?s work from the salutogenic perspective. In parallel, Eriksson?s, Orem?s, and Newman?s nursing theories were examined from the same perspective.

To support, enhance and, in the future, develop the activity within the county councils in Sweden, IT support systems are currently used to a large extent. The need to document is central to the health care organizations and the counties have come a long way in the introduction of electronic patient record systems (EPR). The aim of the EPR systems is to support the care processes and the clinical professions in their work.This is a master thesis in the area of human-computer interaction (HCI), Department of Information Technology at Uppsala University. The aim of the thesis was to describe and compare the five most common EPR systems in Sweden. The comparison will focus on some usability aspects and on how well they support the users in their clinical practice.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Aim: The purpose of this study was to highlight in what forms and manifestations spirituality emerges in medical patients whether they consider themselves believers or not. The other aim was to analyse spiritual ideas of nursing scientists ? authors of the patients? oriented studies to come to the better understanding of the situation with spirituality in caring. Method: Descriptive meta-synthesis was chosen, in which 12 nursing studies were analyzed and compiled in a new integrity. Results: The analysis shows that caregivers must be ready to meet and confirm the spiritual dimension consisting of Faith, Meaning, Relationship and Questions without answers in the various forms and expressions they emerge in patient?s experience.