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.

To many of us blogging is a natural part of our everyday life. Bloggers dedicate hours to writing in blogs, reading blogs, commenting on posts or answering comments on published posts. But what we choose to blog about can differ; this is an important note due to my discovery that what we choose to write about determines what benefits blogging holds to the blogger.This paper discusses the conventions of blogging as well as tries to answer the question of why blogging is so popular: why do we start blogging and why do so many choose to continue? These questions get answered by me analyzing the phenomenon that is blogging.I have studied both blogging as genre and as a kind of performance, as well as I have tried to hold an open dialogue with my informants. Thus I have concluded that blogging is to be considered a tool with many uses.

I denna uppsats ställs begreppen interaktivitet och deltagande mot en modern webbplats med fokus på underhållning och populärkultur. Uppsatsen syftar till att svara på vilken form av interaktivitet som går att finna på webbplatsen och hur webbplatsens producenter uppmanar till deltagande genom sitt språk. I fokus är Rooster Teeth Productions webbplats där alla derasproduktioner går att finna. Uppsatsen bygger på forskning om interaktivitet på internet och kopplas till deltagarkultur, fankultur och community. Uppsatsen är en fallstudie på hur nyare internetbaserade produktionsbolag som Rooster Teeth jobbar för att möta sin publik och användarskara.

Bakgrund/Problem: Hur kan ett rese-community gynna ett företags långsiktiga relation till sina kunder?Syftet med uppsatsen är att analysera och skapa förståelse för vilken roll och funktion rese-communities spelar ur ett relations-orienterat marknadsföringsperspektiv.Denna undersöknings uppläggning baseras helt på det problem som definierats samt det syfte i vilket undersökningen bedrivs. I denna uppsats har jag valt att använda mig av såväl en deskriptiv som explorativ undersökningsstrategi. Jag har också använt mig av en kombination av deduktiv och induktiv ansats, då jag anser att undersökningen präglas av en abduktivt ansats. Det metodologiska tillvägagångssättet har varit kvalitativt.

AbstractTitle: See each other on the Internet or on a café? A survey about social consequences of Internet usage. (Umgås på Internet eller på ett café? ? en studie om Internetanvändningens sociala konsekvenser.)Number of pages: 34 (including enclosures).Author: Carolin Johansson.Tutor: Else Nygren.Course: Media and Communication Studies C.Period: Fall 2007.University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The purpose is to get increased knowledge about the social consequences that may come up when young people at the age of 16-20 are using the Internet.Material/Method: The material consists of a questionnaire that I made with questions about Internet usage that 84 young people from five classes (from three different upper secondary schools) answered.Main results: To have access to a computer and Internet and the fact that broadband is more inexpensive now than before leads to an increased usage of the Internet. I found out that chatting, music/movies, searching for information and using the Internet for entertainment is what most of the participants spent the most time on while using the Internet.

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

The objective of this thesis was to get more knowledge before an alternation of generations. In theses I have chose to make two drawings, one for dairy cows and one for cattle rearing. The drawings are made for a future alternation of generations at my parental home in the province Dalarna. The results are made out of educational visits at different farms and literature investigations. Those dairy farms who I visited had different milking system at each farm and the cattle farm I visited had beef production. The farms are placed in the middle and south of Sweden. At 1998 the Swedish Board of Agriculture decided to change the stall breadth and stall length and the result of this is that many farmers had to rebuild their cattle- and dairy buildings or end farming..

The purpose of this paper is for the reader to realise how national innovation systems are deeply intertwined with the legal background of a country and to understand the processes that involves national innovation systems specifically regarding the stem cell / genetics research and how the need for specific community law must be considered targeting the stem cell patents. The legal part will try to answer: Why is it important given the actual state of the European stem cell national innovation systems for the European Commission to take a stand and tackle issues regarding the patenting of the human stem cell innovations? This is done from a country industry analysis (business approach) and then linking it with competition law from a community stand point of view (that tackles biotechnology issues). In order to achieve this the paper is divided into three separate analyses beginning with a theoretical background of general biotechnology / genetic terms that will enable the reader to have a general understanding of the importance of this kind or research ( genetics / stem cell research). The chosen countries case studies exemplify very diverse economies and development perspective from the traditionally R&D intensive to the least and from the biggest countries in Europe to one of the smallest, thus giving cultural, legal, economic and scientific variety..

In this paper discourse analysis on the Ethiopian National Action Program (NAP) to combat desertification is made. The aim is to describe how the overall image/picture of desertification, its causes, and effects and of possible solutions are presented in the NAP. The result of this analysis shows that the main cause of desertification is human activities mainly due to the poorly developed socio-economic situation in the dryland areas. It is indicated that an excessive dependency of the rural population on the natural resources, particularly land, is the major cause of land degradation and this deterioration of land is said to have been caused by the rapid population growth, overgrazing, forest clearing as well as past government and institutional failures. In addition it is indicated that the effect of desertification usually involves ecological changes that sap land of its ability to sustain agriculture and human habitation, therefore the most serious threat to human welfare.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

School ground development is becoming increasingly popular in Sweden today and local community settings are also seen as an important resource for education. The debate today raises the question about the whole city?s pedagogic potential. Outdoor education is a pedagogy that comprises outdoor learning with focus on the sensual experiences. Connection to the classroom education is an important part of the pedagogy and so is the place for the tuition.But how should the place for the tuition, i.e.

The aim of this study is to with the help of my data, conduct statistic analyses about animal welfare mistakes and scarities, as a preventive measure for the public sector point of view and how farmers handle their animals in these cases, when and how these mistakes and scarities are likely to appear and in this way perhaps manage the existing problems. The aim of using judicial decisions of banning ownership and caretaking of animals according to the 29 § is that this judicial decision is the outermost fortification of animal welfare. In November 1938 the pro tempore investigator handed over a report with a proposition according the animal welfare legislation. Pro tempore proposed that the court should in some cases, be able to order a person guilty of cruelty against animals to a ban of owning or taking care of animals. This proposal unfortunately was turned down. The question about introduce a ban against owning or taking care of animals into the Swedish animal welfare legislation was again discussed in April 1967 at an interpellation debate in the parliaments second chamber.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

In this study a multiple linear regression was carried out in the interest of analysing a number of variables effect on the final prices of apartments in Stockholm?s inner districts. The result may be employed to predict and observe percentage changes on the final price of apartments in Stockholm in the future. Five models were constructed after which they were analysed and compared. The construction of these models were supported by data from the real estate agency Erik Olsson.