1998 års företagsskatteutredning föreslår i SOU 2001:11 att beskattningen av kapitalvinster på företagsägda näringsandelar (BKN) avskaffas. Denna uppsats behandlar frågan om hur ett sådant avskaffande skulle påverka de s.k. fåmansföretagsreglerna i IL 57 kap. I uppsatsen visar jag att de nuvarande reglerna i IL 57 kap. inte skulle förmå uppfylla deras syfte vid ett eventuellt avskaffande av BKN.

The purpose with this essay is to examine different roles of leadership in the working environment by interviewing ex-students that have taken their degree from Halmstad Högskola and its construction program. How do these ex-students handle to be in a position of power in their everday life and how do they handle decision making? Do they find that the education they have recieved in any way has helped them in regard for leadership or do they rather conclude that further education in the area of leadership would be beneficial? These are the questions that I set out to shed some light over in this essay. This study consists of one part theory and one empirical part. The empirical part was accomplished by interviewing ex-students from Halmstad Högskola and this part was later compiled with relevant theories on the subject which were obtained from books , internet and various databases.The results from the interviews show that the general point of view is that the subjects containing leadership in their education hasn't really helped them.

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It Deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

This Master s thesis Deals with the display of library media, whether it is conceivable and desirable to draw inspiration from the retail business when displaying articles. The questions asked are: are there, in the retail sector, well established display ideas and - if so - what do they look like? Are the similarities in conditions, between the branches, sufficient? In conveying the ideas to libraries, are the potential differences not obstructive? Is there, among librarians, a positive attitude towards further development of library display techniques? The results were achieved by interviewing shop window dressers and librarians. In addition, a survey was sent to the library managers of 65 public libraries in southern Sweden. The results show that there are established ideas and methods of displaying materials, and that the ideas are manifested in frequently used techniques.

This dissertation Deals with two sports clubs and their operational development between the years 1946-1998. The research was made by a qualitative analysis of the annual reports and protocols that the clubs produced between 1946-1998. The two clubs are IFK Växjö and Växjö BK which are located in Växjö in Sweden. Our main purpose with this study was to analyze the operational development and in which way elitist drive affects the voluntary society content and culture. Results indicated that if a sports club starts with elitist sport it could have a bad impact on the voluntary sector.

This paper Deals with Iraqis in the Swedish labour market. The main goal was to point out on positive aspects of the Swedish labour market integration. Previous studies were mostly problem oriented on immigrants? situation in finding a job, especially when related to immigrant from non-European countries. Instead this study is focused on the more positive aspects.

This study Deals with how the Swedish school system handles questions concerning sexuality and normality. It is also an analysis of how the guidance material Någonstans går gränsen from RFSL Stockholm is used and could be used in teaching.The study consists of two parts. The first part is a study of literature that portrays how teaching concerning these issues is performed in schools, what methods that are recommended and what methods are actually used in teaching. The second part consists of interviews with people dealing with these issues in school and in organizations.My results show that schools often use a ?pedagogy of tolerance? while the guidance material and the research and theories concerning sexuality and normality advocate a more ?queer pedagogy?.

In addition to all our soldiers and officers who do military services abroad there are a lot of people who are affected by their choice to contribute, namely their next of kin. This report Deals only with those who are next of kin to those who perform service abroad. The purpose of this study is to investigate the relatives' need for emotional and social support as well as practical and economical support. The main question is What kind of practical/economical and emotional/social support do close relatives require when a relative does military service abroad? The method used in this paper is a qualitative research interview.

A numerical simulation case involving space plasma and the evolution of instabilities that generates very fast electrons, i.e. approximately at half of the speed of light, is used as a test bed for scientific visualisation techniques. A visualisation system was developed to provide interactive real-time animation and visualisation of the simulation results. The work focuses on two themes and the integration of them. The first theme is the storage and management of the large data sets produced.

This thesis Deals with the goods classification of the Nordic alcoholmonopolies, viz. Alko in Finland, Rúsdrekkasøla Landsins in the FaroeIslands, Systembolaget in Sweden, Vínbúðin in Iceland, andVinmonopolet in Norway. The focus of the study is the web pages of thecompanies (as they appeared April 10th 2011) and the printed pricecatalogue of Alko, from which information on class division has beenexcerpted. The emphasis lies on the division into product groups and theinformation about origin. Within these facets, which partly overlap insome of the classification systems, the principles of division and thehierarchical relations between classes are studied.

This thesis is the result of the author?s interest in music and electronics, namely the design and manufacturing of a stereo sound system with an active crossover. In short it can be stated that an active crossover has many advantages over its traditional passive counterpart. The active design naturally results in a more complex system comprised of a multiple number of components. This report Deals with the theoretical aspects of preamplifiers, crossovers and power amplifiers as well as power supply and control.

The study Deals with young people with visual impairment and their choices of upper secondary school, what is behind and how they are affected by other aspects and other people around them. It also describes how these students experience the career counseling they received for the election. This has been the purpose of the study and was examined through qualitative method and interviews with five young people aged 15 to 21 years with severe visual impairment or blindness. The results and conclusion is that these young people are greatly affected by their parents in choice of upper secondary school and that the school?s attitude to the pupil has a major impact on whether the pupil chooses the school.

The purpose of my examination is contributing with knowledge about the relation between language- stimulation in preschool and read- and writes developing and teachers thought about that. In order to meet the purpose I read literature that Deals with my matter and is based previous research. I also made qualitative interviews with three elementary school teachers and three preschool teachers who work within preschools that concentrate on development of language in a town in the middle of Sweden.  In this way I find out about their thoughts about what they think is important to work with about language in preschool and how the preschool teachers can work with the development of language to make it easier for the children in their read- and writes developing. The result shows that it is important to work with children?s development of language in preschool.

Library architecture today is a complicated history. Public libraries are no longer merely a place for book storage, but also a virtual library a social meeting place and a place for study. All these diverse tasks and roles emerge in the democratic designing process of a new library and also transform into the architecture. The underlying process is the evaluation and negotiation of the libraries overall tasks and ideas, iDeals and values. Multiple ideologies are incorporated in library architecture.

The essay Deals with questions concerning the reasons, difficulties and subjects for rejoicing which various people experience when visiting "voluntarily" old, lonely people in the congregation of Trollhättan. What knowledge is developed and which values are formed? How is aging and solitude experienced? The visits are co-ordinated by two lay workers employed by the Swedish Church. The study is built on oral interviews in April and May 2003 from a questionaire using open questions. The research group consists of six women between 65-80 of age with 1-30 years´ experience.Inner reasons, contact with other people in similar situations, positive responses to visits, and meetings in the visiting service group seem to be the principal driving forces.