AbstractThis bachelor thesis Deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The purpose of this study was to investigate the effect of educational and vocational guidance, refer-only high school students tend to stay on their first selected program or to change the program. The theories used in the study Deals with young people's choices and choosing education and vocational and life role as a student. The method was quantitative, descriptive survey. High school students in grades three, from two high schools, were asked to answer a questionnaire about perceived educational and vocational guidance. Convenience sample consisted of 162 respondents (N = 162), 86 women and 76 men.

This thesis Deals with the issues of participation and influence in the multicultural society. The aim with the study is twofold, first to identify determinants improving participation and influence in this context, and second to see if the ecouragement of a strong civil society in ethnic segregated areas is a possible way forward to a multicultural democracy. This is conducted through a case study of brobyggarna in Malmo, Sweden, and how they as an integration policy is working with these questions. Six qualitative interviews have been conducted with seven persons workning as brobyggare or in close connection with them. Toghether with readings of earlier research this material is analysed through an eclectic model with theories put together in five analythic dimensions, Multicultural democracy, Social milieu, Unequal possibillities to participate and influence and Local powerstructures.

Ground work like blasting, piling and excavation has always had a great influence during the planning phase of a construction project since it can cause damages on adjacent buildings and have severe economic consequences. This thesis Deals with how vibrations caused by ground work influence near-by buildings and what methods geotechnicians and construction entrepreneurs use to handle these risks.The purpose of this thesis is to explain risk management in relation to ground work. In order to achieve this I have used a qualitative method by interviewing a geotechnician and a ground work contractor who possess knowledge and experience useful to this thesis. The result shows that vibrations from ground work spread through the ground as seismic waves that cause displacements and packing in the ground visible in adjacent buildings as cracks and subsidence damages. Geotechnicians study ground work vibrations by means of ground investigations and experience from previous projects in order to produce a risk analysis that entrepreneurs can use to reduce damages.

Good feeding practices are a basic aspect of good calf health. During the calf's first few months the calf is fed with purchased milk replacer or raw milk straight from the cow. On all farms, it will be a surplus of milk that may not be delivered to the dairy for various reasons. Milk that may not be supplied to the dairy includes colostrum and milk with unnormal properties, including milk from cows suffering from mastitis. This study investigated the possibility of improving the milk by pasteurization in order to secure its use as feed for calves and thereby obtain an improved calf health.

The essay, based on interviews with eight people, Deals with name changes from a foreign-sounding name to Swedish-sounding name. The aim is to investigate the reasons behind the name change and whether experiences of ethnic discrimination were among these reasons. Furthermore, I explore the consequences of the name change, and whether the name change was an effective strategy to avoid ethnic discrimination. The study employs qualitative method; I carry out eight interviews with four women and four men, and analyze the empirical material by means of post-colonial theory in which categorizing, otherness and passing are significant terms. The results show that the name change takes place primarily to reduce a sense of otherness, and the discursively locked positions a foreign-sounding name creates.

How does the criticism of landscape architecture in Swedish professional journals look today? Does it exist at all? What is criticism and what is its purpose? These questions have been the starting point for this degree project. I have found a lot of different answers among journals, books and websites, as well as in interviews with five persons that all have a relation to the landscape architecture criticism in different ways. These answers may look a bit disjointed at first, but are at a closer examination pointing in the same direction ? that the criticism of landscape architecture projects hardly exists today.

The aim of this study was to find possible relations between behaviour and physiology for puppies during different parts of a puppy test. This work Deals mainly with the physiological part of the study. Thirtysix puppies, från five litters, were tested in a behaviour test where heart rate was measured and saliva samples were collected before and after each part in the test. Saliva and urine samples were analyzed for corisol concentration as an indicatior of stress. The tests were performed during two consecutive days in the breeders' home when the puppies were seven weeks old. In addition, heart rate and cortisol levels were also measured in the bitch since we were interested in finding out if there were any relations between physiological levels in bitches and puppies.

Since 1 January 2010 it is a requirement to use the European standards, Eurocodes, in Sweden when constructing bridges. One chapter that has caused an extra amount of problems for the engineers is the one about fatigue analysis, which resulted in us doing this thesis.To do this we had to read all of the Eurocodes that direct, or indirect Deals with fatigue and calculating of such. We have read the background documents for the Eurocodes and master?s thesis in the subject. We also studied the calculations of bridges constructed by different construction firms.We have chosen to limit the thesis to discuss only road bridges made of concrete due to the lack of method for verification of concrete in the national appendix.

With this essay we have had the intention of observing Linköping University as an example of a public authority undergoing change. In the information society of today, the increasing competition and internationalization affects, not only companies and organizations, but also the public sector. After having been concerned with neutral information spread only, according to"the third mandate", employees at the Department of Information at Linköping University has also started dealing with marketing, so as to increase the recruitment of students. As a result of this, the work team has been divided into an editorial staff and a department with emphasis on market issues. To strengthen the trademark of Linköping University one has chosen to mediate certain values representative for the university - an interdisciplinary and innovative approach and an entrepreneurial spirit.

The aim of this study is to look at censorship and attempted censorship of books about gay, lesbian, bisexual and transsexual (GLBT) people in public libraries in the USA. People from the public can submit formal challenges to a book at the library when they find the material offensive which can lead to those books being taken away from the library shelves. The questions asked are why GLBT- literature is being challenged, and sometimes banned, and how do the libraries deal with the challenges to the books.It is nowadays the people from the public, rather than the government or the librarians that are behind many cases of removal of books with homosexual themes. The study presents some of the fictional GLBT- literature that has been cause for much controversy in the USA. All the five examples mentioned are children?s books concerning GLBT- themes and are among the most challenged books in American libraries in the past twenty years.

This paper Deals with institutional and structural factors' influence on democratic transition in limited multiparty regimes in Sub-Saharan Africa. Comparing the cases Kenya and Tanzania, of which the former has made a transition to democracy and the latter has not, this paper reaches the conclusion that political traditions, the coalescing of the opposition, and the elites ability to learn from the electoral process is essential for a transition to democracy. In the specific cases, the harshness of the Moi regime and the Tanzanian vision of national unity may possibly carry some explanatory power, alongside the pressure from international actors.These results have been reached through the application of a comparative case study, where democratic transition constitutes the dependent variable. It should be noted that a harsh definition of the term transition has been applied, according to which the incumbents actual loss of an election is a necessary indicator for transition. However, the Freedom House and Polity scores have been brought up as complement of this definition.

This master thesis Deals with the looting and destruction of the Iraqi cultural heritage in the wake of the U.S. invasion of Iraq in April 2003. My ambition is to analyse the narratives conveyed by journalists and intellectuals to see which truths that were established. Using discourse analysis methods, my aim is not to find an objective truth in the matter at hand, but rather to se which truths the writers put into view regarding the question of liability and the seriousness of the looting and destruction. This paper further discusses these truths from the perspectives of imperialism and of Edward Saids thoughts about Orientalism.

The purpose of this thesis is to get an improved understanding of what the bases for relevance are, when people in real information need situations make relevance judgements. In order to meet this purpose, an investigation based on research literature is performed. Four types of relevance are investigated: topical or subject relevance, cognitive relevance or pertinence, situational relevance or utility, and socio-cognitive relevance. The investigation also Deals with users relevance criteria identified in fourteen empirical studies, in which the users are adults and engaged in oral, textual, and multimedia information retrieval. Finally, the connections between the user criteria found and the types of relevance are discussed.

This thesis rewievs present day research on the settlement of Östra Aros in central Sweden. The thesis Deals with the period from late Iron age to about 1270 AD, when the Swedish archdiocese moved to the already existing early-medieval settlement of Östra Aros, thus becoming the medieval town of Uppsala. The basis of the thesis is the study of a variety of source materials, such as artefact studies, runestones, topography and the prehistoric and early medieval hinterland. The thesis centers on archaeological excavation data and dating of settlement structures, particularly focusing on the settlements establishment. Through a critical review of primarily the written record and the archaeological data, the settlements characteristics and functions are discussed, emphasising when and if the settlement could be described as a town, central- or trading place..