This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Background: Rheumatoid arthritis is a common disease worldwide. The disease is described as a chronic inflammation that afflicts mainly the joints, the tendrons and the synovial joint. The inflammation breaks down cartilage, ligaments and bone. When the patient gets the diagnosis he/she frequently reacts with chock, denial or/and dissociation. Active support from the nurse can have an important impact on the patient in accepting and processing that he/she suffers from disease.

Since the 2006 election, the debate surrounding the Swedish labour market policy has intensified. There has been a discussion about a need for change towards a more flexible labour market. An example of this is on the other side of the strait, in neighbouring Denmark. Their flexicurity model, ?the golden triangle?, is characterized by a flexible labour market, generous unemployment benefits and active labour market policies.

AbstractThe purpose of this study is to explore how prison officers in Sweden manage their feelings in remand prisons versus inmates and colleagues. Due to changes in the prison officers occupational role and work environment we found it profoundly interesting to study how prison officers perceive and reflect on their emotion management, that relates to the work they perform. The prison officers occupational role includes tasks that corresponds with security work and rehabilitative labor towards inmates, this tend to create a complexity as the occupational role consists of contradictive tasks. They need to uphold safety by physical means simultaneously as they need to become more intimate with inmates to accomplish the rehabilitative tasks. The study proceeds with a qualitative inquiry with six interviews from three different remand prisons around Sweden.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Syftet med uppsatsen var att utarbeta och prova EAS-T (Emotional Availability Scales ? Therapy), en manual för att mäta emotionell tillgänglighet mellan terapeut och patient i en psykoterapi. Arbetet ingår som en del i projektet LURIPP (Linköping University Relational and Interpersonal Psychotherapy Project).Våra frågeställningar var:* Kan man mäta den emotionella tillgängligheten i en psykoterapi med EAS-T?* Finns det någon korrelation mellan EAS-T och patientskattade processmått? För att svara på frågorna har vi arbetat med att modifiera EAS (Emotional Availability Scales), ett instrument som används för att mäta kvalitén på relationen mellan förälder och barn, så att den ska passa terapeut-patient-relationen. Vi har skattat videoinspelade sessioner av IPT-terapier (interpersonell psykoterapi) med hjälp av detta instrument.

Background: Miscarriage is a common phenomenon in our society. It is reported that approximately 17 % of all pregnant women in Sweden go through a miscarriage every year. For many women miscarriage is a tumultuous life event that often has a deep emotional impact. Miscarriage is a subject that often is prohibited to talk about in our western society. Consequently this means that nurses have an important role in the emotional support for these women.

Background: Men that have gone through treatment for prostate cancer may lose their sexuality as result of treatment. The sexual ability might symbolize manliness, despite age and sexual activities. Aim: The aim of the literature study was to describe; Influence on sexuality and the daily life for men with prostatecancer and their experience of informationneeds. Method: The material for the literature study was searched through databases; 13 scientific articles were selected and two articles through manual search, all 15 articles were examined. Result: Five categories were found in the result of the literature study; physical dimension, emotional/mental dimension, social/practical dimension and informationneeds.

Arbetslivet är i ständig förändring. Från att ha gått från ett Sverige där en stor del av befolkningen har arbetat fysiskt inom industrisektorn kan det idag sägas att det krävs mer personligt engagemang av medarbetarna. Denna studie är en fallstudie som ger ett exempel på en organisation som, genom att införa ett artistkoncept, kan presentera för sina medarbetare vad som förväntas av dem i arbetet. Organisationen är Parks and Resorts Scandinavia AB och syftet med denna studie är att studera hur deras rekryteringschefer gör för att vid nyrekryteringar presentera vad det innebär att arbeta för ett företag med ett artistkoncept samt hur detta synliggörs genom rekryteringsprocessens olika delar. Studien bygger på en kvalitativ forskningsmetod med en kombination av datainsamlingsmetoder såsom text- och innehållsanalys, observation samt intervjuer.

This thesis has been carried out at the Building and Civil Engineering Programme at Chalmers University of Technology in cooperation with NCC Technology. The study aims to investigate the optimal design of a library of standardized structural solutions for in-house multi-family buildings and what benefits it brings. Today NCC use technology platforms to improve efficiency and simplify the construction process. The platforms provide the constructors guidelines on how construction details should look like, but the details are not complete. NCC Technology started in the spring of 2013 a project to investigate what benefits there are to create a library of standardized structural solutions for the constructors, with more detailed solutions than in the platforms.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

The maintenance phase within software projects is typically very expensive in terms of resources. The activities of this phase are largely focused around some form of modification of program code. This leads one to consider if there are alternative methods of code production that results in code that allows for less costly modifications. This thesis has its basis in a subset of those concepts which research has shown to provide more flexible code. Once this subset is established, connections are made between the concepts within the subset and claims of benefits provided by the use of Test Driven Development (TDD) methodology.

In this study I investigated whether the strength in the manual response for emotional and neutral stimulus search arrays can explain some of the difference in reaction times (RT:s) for emotional stimuli, or not. Earlier, perceptual, cognitive and attentional processes has mostly been used to explain the variance in RT:s. Thirtythree individuals were asked to, as fast as possible, detect a target picture among distractor pictures in 3 rows x 4 columns arranged search arrays. The pictures were categorized in fear relevant animals (snake, spider) and neutral animals (cat). The results showed, more correct responses for cat target.