The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

There's a good adherence to the vaccination of children, about 98% of all two year olds are vaccinated. Despite this, there are cases of whooping cough and measles in Sweden. The purpose of the study was to describe what motivates parents to not vaccinate and reflections and attiudes about vaccinations. The study had a descriptive design with qualitative approach. Eight parents who had chosen not to follow the National Board of Health?s vaccination program or whom had decided to completely abandon, participated in the study.

The purpose of this Master's thesis is to investigate the role of the public library when the local government in the municipality arranges distance education at university level. The thesis has two main areas of questioning and these are goals and resources. In the study it is examined if the local goals have changed during the period 2000 until 2005, due to the development of distance education. It is investigated if change actually has occurred and if it has, in what way the goals have changed. It is also examined if and how the goals correspond with the work that is being performed in the public library.

Background: Insufficient physical activity is a public health problem. The Swedish recommendation is to be physically active for a minimum of 30 minutes every day, which is fulfilled by about half the adult population. Recent research has shown that sedentary behavior is an independent risk factor. Physical activity on prescription (FaR®) is an individually adapted and written prescription, a method to encourage physical activity. The National Board of Health and Welfare has observed that counseling combined with a written prescription convey better adherence than just counseling.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Wind power is expanding rapidly in Sweden. Increasing amounts of wind power sets higher requirements on balancing power and grid expansions and would affect the whole Swedish electricity system. The aim of this report is to examine the factors affecting the wind power expansion in Sweden. How many wind power plants projects will obtain building permissions and what costs and revenues can be expected? How much balancing power will be required and does a changing geographical distribution of the wind power plants reduce the need of balancing power?A survey of the county board?s official applications has been made and out of all the applications, corresponding to 80 TWh produced per year, about half of the applications are expected to obtain a permit with a major portion of them located in the north of Sweden.Especially older wind power plants, deriving revenue from Nord pool, find themselves today in a complicated financial situation.

A tendency of impaired oral health has lately been seen among children and adolescents. The consumption of soft drinks and fruit juices is rising and at the same time many children and adolescents skip breakfast and lunch at school. That in combination with a frequent snacking increases the risk of caries. The aim of this study was to examine the knowledge of caries, oral hygiene- and dietary habits and experience of tobacco among 12-year-old schoolchildren. The study was performed in 5th grade in four different schools in the North East of Skåne in cooperation with the dental health board clinic in Näsby, Kristianstad.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

This report deals with RFID systems and how to detect nearby tags with the Mifare standard using only a microcontroller and an antenna circuit.The aim was to investigate whether there was any possibility to continuously search for a nearby tag for a system operated with batteries without compromising   the lifespan of the battery. At this time the system would take too long time to wake up and look for a tag to give a satisfactory battery lifespan, which should be done a couple of times every second.The report has two issues, namely:Is it possible to direct the microprocessor to detect and identify a nearby tag after the Mifare standard?What hardware is required for this to be possible?As the research method to provide answers to the above questions an action research was used. This approach has meant that the group worked on information retrieval, examined existing solutions, tested their own solutions and documented the results.The group examined an existing solution that can search for nearby tags with minimal energy consumption. An antenna circuit was built that was connected to the processor.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

Syftet med detta examensarbete var att skapa ett serverprogram i en enkortsdator som arbetar i realtid för att kunna hjälpa människor att köra mer ekonomiskt och miljövänligt i deras vardag.Detta var ett av målen ställda av produktbeställaren Ziggy Creative Colony. Ett mer långsiktigt mål från beställaren är att datorn skall installeras i en bil och kopplas till bilens on-board diagnostic-II (OBD-II)-uttag. Datorn ska sedan, via OBD-II, kunna samla information som till exempel hastighet, acceleration och bränsleflöde från bilens engine control unit (ECU). Serverprogrammet ska bearbeta denna information som sedan kommuniceras och visualiseras till bilföraren via en native mobilapplikation.Serverprogrammet byggdes i en linuxbaserad dator: Raspberry Pi och döptes av oss till Car-Pi. Car-Pi designades enligt arkitekturmönstret Model-View-Controller (MVC) som gör det lätt att underhålla, vidare-utveckla och implementera programmet av produktägaren, Ziggy Creative Colony, i framtiden.

Health on the Internet is a growing subject and many different organisations and companies offer customers various kinds of medical functions on the web. A common service is to offer users to ask questions and get answers from doctors cooperating with the health sites. There is however little knowledge of how much the health sites actually are used, and by whom. Several authorities and organisations both in Sweden, Europe and in the USA are investigating whether it is necessary to bring forward a certificating authority with the right to judge and examine all the health sites on the web. WHO, the World Health Organisation, proposed a solution for this, which was refused.

Jag har gjort en undersökning om hur intresset för skolkörer ser ut på högstadieskolorna i Malmö. Jag valde att göra både en kvantitativ och en kvalitativ undersökning. Den kvantitativa undersökningen bestod utav enkäter och den kvalitativa undersökningen bestod utav intervjuer av två personer. Tyvärr är det mer än hälften av alla högstadieskolor i Malmö som inte har en skolkör även om intresset verkar finnas hos elever, musiklärare samt hos skolledningen. Skolan drabbas ständigt av olika nedskärningar och skolkörer har blivit ett ekonomiskt problem som skolorna oftast väljer att dra in på.Title: Choir activity in the school ? self-evident or not? - An inquiry at the secondary schools in Malmö.

This study examined some contradictive results in a report from the Swedish board of Integration. The contradiction was concerning the Swedish populations dismissive judgments of experience a shared ground of values between the Swedish society and those witch are generally held within Islam. These dismissive judgments were given at the same time as the population reported to have a lacking knowledge of Islam in general. To test for psychological aspects of these contradictions, the analysis was based on the theoretical ground of Social Identity Theory and Theory of Attributions. The study used an existing survey that examines people´s estimations of their own and other members of society´s fulfilling of democratic values.