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.

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.

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

The aim of this Masters thesis is to investigate the factors that contribute to childrens feelings of enjoyment and wellbeing while reading pleasure reading. The research is founded on qualitative interviews with eight children aged between 9 and 12 years. In the review of the literature different theories of reading experiences are examined and the theory of flow is used to analyse and interpret childrens statements of reading experiences. The theory of flow has not been developed to investigate reading but aims to describe and explain when and how people experience happiness and joy. The results of this study reveal that many different factors influence childrens reading.

The following inquiry begins with one simple question: who is the margin? In other words, what is the referent of the term margin? Is it possible for language to capture connotations of an intended and supposed reality beyond its own limits? My supposition is that margin is a valuable concept to critical studies of the hegemonic order and dominant culture in various contexts. It is therefore necessary to expose the term itself to a critical analysis by attempting to trace its position in different discourses. The intention is to illustrate that the term margin is not merely an abstraction, confined within the framework of intricate theoretical rhetoric.In a deconstructive analysis of Gender Trouble by Judith Butler and Can the Subaltern Speak? by Gayatri Chakravorty Spivak, based on the work of Jacques Derrida, I study the significance of the term margin and explore how the use or non-use of concrete examples affects the reception of both the term margin and ultimately the text as a whole.The study of these two texts reveals that some of the very same critique raised by Butler and Spivak is itself applicable to the authors? own theory production.

This study aims mainly to investigate what kind of role the public library plays in the regional and local development. The aim is also to investigate how the public library can strengthen the role as a factor of regional and local development. To explore the subject, the study is focused on the Swedish region of Västra Götaland. Three officials along with two policy documents, are included in the study as representatives of the region. Four public library managers are also interviewed but as representatives of the local perspective.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission statement the library aims to become the most competent intermediary of civic information in Göteborg. This statement suggests a competitive strategy towards other intermediaries of civic information. The mission statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.

Local politicians are key actors in the democratic system and their ideas concerning democracy plays a central role in local democratic politics. The study's point of departure is the notion that local politicians are dependent of coherence between practice and theory concerning democracy and in the study of their ideas we acquire knowledge about the democratic practice.This study examines the local politicians? view of Swedish democracy and explores the logic of the discourse that makes statements concerning democracy possible. Twenty local politicians have been interviewed and from the material a discourse have been established through the use of formulation of problems and cause, nodal points and chains of analogy which is compared with democratic ideals.The study comes to the conclusion that a hegemonic discourse exists, in which central nodal points are representative and listening. The idea of the representative system is hegemonic and is based in the liberal democratic ideal although the view of the citizens rather can be traced to the radical, communitarian and deliberative ideal.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

The Swedish state and educational system are secular, so to say they do not depend on the former protestant state church anymore. Many people in Sweden are also secular. Even so, in school teachers meet students with a religious faith. The purpose of this study is to examine how teachers without a religious belonging experience the encounter with religious students. The method used was semistructured interviews with five teachers in a upper secondary school in a multicultural suburb of Stockholm.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

Introduction: Parental involvement is becoming increasingly common in the paediatric health care. Parental participation at home means that parents receive instruction by nursing staff in order to perform a caregiving procedure at home.Aim: To explore parents' feelings about performing caregiving procedures on their child at home, and their experience of instruction about these, and to explore nurses? experiences of their instruction to parents.Method: A descriptive quantitative and qualitative design using questionnaires with statements to be responded by nurses and parents according to scales graded 1-10. The study was carried out during the autumn of 2009 at a pediatric unit in the University Hospital in Uppsala.Results: Ten completed questionnaires from the nursing staff and ten from parents were obtained. The mean assessment of parents' perceived safety and security, and their perception that their questions had been answered ranged between 8,6 and 9,2.

The concept of sustainable development is a challenge that demands cooperation from all levels of society for it to be successful. The focus for this thesis is how politicians within the local councils understand the concept of sustainable development and how they implement it in political decision-making.The basis for the study is a questionnaire that was distributed to 303 local politicians in three municipalities of varying size in Southern Sweden. The study concentrates on departments within the local councils that are directly connected to the Swedish environmental law and the Swedish planning and construction law. One of the primary goals with the aforementioned laws is the achievement of sustainable development within one generation.The outcome of the study was that over half of the local politicians could correctly define sustainable development according to the World Commission on Environment and Development?s (WCED) definition.