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.

The aim of this work was to investigate possible risk factors for colic in horses, and to describe what horse owners can do to prevent this condition. The gastrointestinal system of the horse is constructed for continuous high fibre consumption for a period up to eighteen hours a day. Under those conditions, the continuous flow of digesta stimulates gut motility so that the intestines move constantly. When the diet is changed rapidly and the horse is being fed high rations of concentrates each day, the risk of getting colic is higher compared to when consuming less concentrates and giving the horse a stable diet. Lack or absence of access to water and restricted allowance to move freely every day increases the risk of colic. Changed management practices and decreased activity contributes to increased risks, as well as other critical risk factors such as breed, season and age combined with rapidly changed management. More knowledge and education is required of the horse owners about feed requirements in the horse, management routines and rapidly changed activity..

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

The purpose with this study was to investigate how parents experience their situation in life, having personal assistance at home to support their small children with disabilities. Different areas were investigated. What made them apply for personal assistance? How does the support affect the family and their parenthood? What would it mean if their children would not have personal assistance? The study was made using a qualitative method and the material was gathered through interviews. A combination of symbolic interactionism and system theory were used as theoretical perspectives.

In visual programming the developer specifies her code, using visual tools. Within the range of visual programming languages lay icon-based languages, form-based languages, and diagram languages.Mediator is a multimedia authoring tool that allows the user to create interactive CD-ROM presentations, dynamic HTML pages and Flash projects, without any coding or scripting. The user can create interactivity in her project, using event driven and icon-based visual programming, through a ?drag and drop? user interface. This report intends to determine some of the qualifications of a tool of this kind, as well as its limitations.The report is based on a case study, in which a smaller software application was to be updated using Mediator 9.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

My purpose with the study is to investigate if it is possible to argue in favor of organizing public libraries according to the client based theory. To create a base to argue from I have studied UFO, a department focused on young adults at the age between 15 and 25 at the public library of Malmö. This case study, performed by investigating the documentation of UFO as well as conducting an interview with the project leader, is the base from which I then can argue for or against the idea of organizing public libraries according to the client based theory. Public libraries should always reflect the communities they serve. This challenges the staff of different libraries in different regions to arrange their organizations accordingly to their local population and to be flexible enough to follow the changes of this population.

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

This thesis reports on the methodology and results of a study with one retailers 73 units to investigate factors of the store managers leadership that influence productivity performance in store. The study determine the impact of ten independent variables in terms of the store managers leadership on four performance measures: (3) three productivity measures: Sales Over Labor (SALOL), Sales Over Inventory (SALOI) and Sales Over Square-metre (SALOS) and (1) one profit measure: Contribution Income Over Square-metre (CIOS). The result shows that the leadership factors give no more explanation to the economic results after factors of local market condition and the store attributes are taking in to account. The store manager's leadership can though influence his or her decision-making in-store. The store manager's decision to staff the store more intense (higher service-intensity) can increase the level of contribution income over square metre in-store..

According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.

This is an interview based qualitative case study on two Women's Migrant Associations in Malmoe, which I interpret as being part of a women's movement, with characteristics of a new social movement. The aim of this study is to get a deeper understanding on how the collective identity is being constructed, in this women's movement where the membership is not based on an exclusive ethnic identity.I make a two dimensional analysis that departs from a social constructivist underpinning, including the theories Transversial Politics, Postcolonial feminism and New Social Movement Theory.First I analyze the construction of collective identity from the external social and cultural context, and get confirmed that the collective identity of the movement is based on a common experience of social exclusion and a plurality of actions that aims to fight the structural injustices based on gender and ethnic discrimination. Secondly I analyze how the collective identity is being constructed and maintained from the interactions between the members of the movement, from an understanding of Transversial Politics. My findings show that the members of the movement interact in a participatory democratic way which generally corresponds to Transversial Politics. According to Transversial Politics this can lead to a construction of an empowered inclusive collective identity for the members and as my empirical study confirms it also means possibilities for deconstruction of boundaries between social groups..

With gas prices persistently rising, electric and hybrid vehicles are getting more and more common and in recent years several new electric cars have evolved on the market. Although the energy consumption and low emissions are a huge benefit of the electric cars, they inevitably suffer from high prices, short range and time consuming recharging periods. To be able to withstand the competition it is important that electric vehicles not only can withstand general were and tare, but also the harsh conditions that ordinary cars is exposed to in daily usage. The purpose of this project is to develop a test methodology which replicate situations that could appear in daily usage of electric or hybrid cars and to understand the problems related to usage of electric cars in winter conditions. This paper also discusses the major differences between hybrid cars and electric cars.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.