On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

This Master's thesis examines some aspects of children's books for 9-12 year olds, and the children's books market, from a gender perspective. The main objective is to make a gender analysis of attitudes among children and other agents in the book market towards children's books of different qualities. Children's reflections on gender roles in the books and the importance of gender aspects for publishers in the field, are investigated. A combination of methods are used, including literary analyses, surveys of publication lists of the BTJ group Bibliotekstjänst interviews with children and questionnaires sent to children as well as to Swedish publishers of children's books. The analysis of children's books clearly shows that images of gender roles vary in different kinds of books which supports theories of gendered literature.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

The present essay concerns the Levinasian understanding of responsibility in relation to the two spheres that Levinas introduces in his second major work Otherwise than Being or Beyond Essence, namely the Saying and the Said. The essay investigates some of the different meanings that the concept responsibility takes on in regard to these two spheres, and thus also in regard to the separation between the ethical and the political that is apparent in the book. Is it possible to find a politically uttered responsibility in Levinas Otherwise than Being or Beyond Essence?The essay wants to emphasize the continuous transition between the ethical or the Saying and the political or the Said, and vice versa, with the purpose of showing how the two spheres may be conceived simultaneously. By posing the relationship between the two as a reciprocal rather than a oppositional one, the essay aims to suggest that an understanding of responsibility at once must be ethical and political.

The purpose of this master?s thesis is to find out in which ways a group of first generation immigrants use Swedish papers and magazines in a public library and which information needs this group has about Swedish society. One important aspect in this essay is integration of immigrants in the Swedish society as a possible effect of newspaper reading. The method used in this study is qualitative. Data is generated through semi-structured interviews.

The purpose of this thesis is to create a greater understanding of relationships and networks on regulated markets. This includes what the climate are like on such a market and how different aspects within relationships and networks are affected by regulations. By the use of a deductive approach, a qualitative study was performed. This was carried out by interviewing different actors on the Swedish market of alcoholicbeverages. The theoretical framework includes relationship quality, consisting of power and dependence, cooperation,adaptation and trust.

This is an examination that investigates how daycare during nights, evenings and weekends, so called ?nattis?, is produced in media with restriction to three big Swedish newspapers during 2004-2012. The main intention and the base to this work is to see how media chooses to produce daycare during nights. As a help to find a result to this main intention there are four questions. These questions are which similarities and differences that can be shown in the articles, which main arguments that can be shown, if it?s a positive or negative picture that the articles are producing and which patterns and themes that can be shown.                      The method to find an answer to these questions and the main intention were an investigation of 21 articles.

The aim of this study is to understand which strategies helped women escape honourbased violence, by reading the autobiographies of seven women. Honourbased violence is a relatively new problem in Sweden, but it has existed for a long time. According to FN (2012) 5000 women are murdered every year in the name of honour. Honourbased violence is about maintaining the honour of the family. Womens sexuality is connected to men´s honour, and because of that they are not allowed to express it.

This thesis analyses how a radiology department at the largest hospital in Sweden, Karolinska University Hospital, most profitably could expand its capacity for investigating cancer patients using magnetic resonance imaging (MRI). The queues today for patients waiting to be scanned are long, which delays the start of cancer treatments. Meanwhile the hospital has a budget deficit of half a billion SEK, which make any expansion hard. In this thesis we evaluate the alternatives of investing in new machinery; utilize the current machinery better by using them more days annually or through a shift work system. Finally we evaluate a combination of these.

The history of Banu Umayya has since the collapse of the caliphate occupied a major part in Islamic historiography. The present thesis analyses the presentation of the Umayyads in Ibn Khaldun?s al-Muqaddima and its relation to previous historical traditions. The thesis examines the social and intellectual context in which Ibn Khaldun stood and how it is represented in his historiography, while also providing an overview of the various socio-political, intellectual and historiographical developments in Islam. The theoretical perspectives are based on the concept of agency, examining the intellectual room for manoeuvre that the historian disposed of while composing the works.

This study investigates the relation between cyberbullying and traditional bullying (in school). In previous research it has been argued that one should separate cyberbullying and traditional bullying both in definitional and measurements issues. However, in Swedish school, there are no marked differences between the two forms of bullying, teachers are responsible to prevent them both. The research is based on 3925 students in years 3-9 (1950 girls and 1975 boys) in 19 schools in the Gothenburg region and two from the Stockholm region. The students have taken a digital survey at school, regarding both traditional and cyber bullying.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The purpose of this essay is to examine how the supernatural and the occult are portrayed inpopular culture. To be able to do this, I have chosen to perform a discourse analysis of the twofirst novels in the L. J Smith series The Vampire Diaries. The novels are called TheAwakening and The Struggle.I apply the following questions in my analysis to narrow down the perspective further.?In what situations are supernatural used in the books and what part does it play??How does the supernatural affect the main characters and how is this portrayed in the novel??How is the supernatural portrayed depending on the gender of the character?I will focus mostly on the vampires since they generally are the ones who introduce thesupernatural elements into the story.I am applying gender theory in my discourse analyses of the novels, to hopefully be able togive a wider picture of the supernatural in relation to gender in the novels.I begin with analyzing the main discourses in the story, revolving around the supernatural.Secondly I analyze what impact the supernatural has on the main character.

The purpose of this study was to describe and analyses educators? experiences of reflective conversations in their teams and part of teams in relation to their work with pupils in need of special support. Ten educators representing ten different teams have been interviewed since all had experiences of working in teams and working with pupils in need of special support. Focus has been on the educators? experiences of the organisation, the effects of the reflections and the need to develop the reflective conversations in their teams and part of teams.