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.

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

Today, there are no regulations saying that cows must have access to some kind of shelter at pasture during the summer. In more tropical countries, it is well-known that dairy cows might suffer from heat stress when exposed to sun and high temperatures. The well-being of the cows is thereby reduced and the production may also decrease. In Sweden, no research has been done in the area and therefore it is now a clear need of improved knowledge.The purpose of this study was to investigate the importance of shade for dairy cows in Sweden. The behaviour of 30 cows was examined to see any differences between cows with access to shade and cows without access to shade.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

Although gang violence has gained much attention in Swedish media in recent years, women in gang environments remain unexplored. Recently the Swedish Gender Equality Agency (J?mst?lldhetsmyndigheten) published a report in March 2024 showing that women are being sexually exploited in gang environments, and the report has brought attention to women in gangs. This study examines gender-based violence in gang environments in Sweden. The aim of this study is to examine how intimate relationships with men in gang environments affect womens? agency to enter and leave gangs.

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

Summary The estate of Johannishus is situated in the south of Sweden and in the province of Blekinge, about 8 kilometres from the city of Ronneby. The main building together with the park represents the province´s only example of a well preserved estate environment from the early 1800th Century, and was declared as a historic monument in 1982 because of its unique role in the province. Johannishus Park has during 300 years developed in close relation to the main building, the landscape and the surrounding infrastructure. Each century and owner has had an influence on the park, which has resulted in an interesting visible cross-section of 300 years of Swedish garden history. Most noticeable today are the traces from late 19th Century, but in its oldest parts the park contains structures from the early 18th Century.

The overall purpose of this study is to make a survey of the extent as to which youths have witnessed acts of violence and or violence in close relationships, and which underlying factors, sex, class, and ethnicity ? characterize youths with such experiences. The study also aims to explore their attitudes and strategies and what the consequences are for youths of witnessing acts of violence, with respect to attachment to adults and other social networks. The primary data have been collected in two upper secondary schools. The study includes 101 students.

The aim of the study was to analyse relations between the school and the surrounding world and how these relations affects the schools? work for sustainable development. This was mainly an interview study but teachers? self-valuations have also been used. Totally six teachers at two primary schools has been interwied.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.

In this essay I consider a self-experienced dilemma, and review how I, as a preschool teacher, treat a child with special needs. With the support of literature and theory, I can, with an essay writing approach, reflect and analyze the dilemma. In this way I will examine my practical knowledge and personal experiences of a complex situation. I want to examine whether children with special needs who are included in regular preschool activities, really get the support they need and deserve. Do educators have the conditions and does preschool have sufficient resources to realize this? Do educators have sufficient knowledge of how children with special needs should be responded to? I want to find out how the included children's social development and self-image is shaped by the treatment they receive at the preschool.

AimThe aim of this study is to examine the long term effects of e12 and how they have influenced the lifestyle and perceived awareness about nutrition and exercise in relation to factors from Social Cognitive Theory (SCT) that e12 took in consideration. The questions asked were; How has e12 affected the attitudes, skills, self-efficacy and knowledge relative to exercise? How has e12 influenced the individual?s habits of exercise? How has e12 affected the perceived awareness regarding the impact of nutrition and exercise on the body weight?MethodThe study is pursued by a qualitative method using semi structured interviews on six individuals between the ages of 16-18 years old that completed the project 4-5 years ago. A questionnaire regarding nutrition and exercise habits was also used as part of the study. All individuals from the year of interest were first contacted by the senior physician connected to the project.