The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

This bachelor?s thesis aims to examine how the ?New Pact on Migration and Asylum? construct the discourse on ?sustainable migration? and ?efficiency? in the European Union. The new jurisprudence concerning migration and asylum in the European Union seeks to establish a more ?fair, efficient and sustainable migration and asylum system?. To analyze the discourses, a critical discourse analysis is applied to the former asylum regulation, Dublin regulation III, a revised and withdrawn proposal, Dublin regulation IV, and future legislation.

 Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.

Globaliseringen har bidragit till nya möjligheter men också hot för företag. Västvärldens företag kan lägga produktionen i delar av världen där kostnaden för att tillverka en vara är lägre än i hemlandet. I dessa leverantörsled kan missförhållanden uppstå såsom kränkningar av mänskliga rättigheter. Intressenter av olika slag fordrar mer transparens av företagen, det vill säga de kräver information utöver den finansiella i företagens rapporter.Hållbarhetsredovisning är en form av redovisning som har blivit allt vanligare och anses generellt innehålla information om företagets ekonomiska, miljömässiga och sociala prestanda. I jämförelse med den finansiella redovisningen existerar det ännu inga standarder för denna form av rapportering.

This report has been performed for WSP Construction Design located at Arenavägen 7 in Stockholm. WSP Construction Design is one of the leading departments in Sweden in construction solutions regarding everything from building construction to industrial building. Great competencies regarding steel, wood and concrete constructions are available within the department which is well sought.Crane girders used in the industry are exposed to large loads that vary over time that includes instantaneous lifts and the crane girders movement which lead to the phenomenon fatigue in the crane girder and its ingoing welds. A control of fatigue needs to be performed after a certain lifespan measured in time which in turn is converted to a number of loadcycles. When the number of loadcycles amounts to a greater number the input welds resistance will have been reduced and the rate of utilization thereby increased.

Brominated flame retardants (BFRs) has for many years been used in products to reduce their flammability, mainly in electronic products, textiles and construction materials. In 2003, Sweden imported 300 tons of brominated flame retardants. Leakage of these compounds has polluted natural environments. Fishes has shown increased contents of these substances, especially fat fish, since brominated flame retardants tends to accumulate in fatty tissues. They are also regarded as persistent and that gives them the ability to travel long distances. What also is really scary is that increased levels of brominated flame retardants have been detected in human breast milk. The knowledge of the brominated flame retardants is limited and not so much research has been done in this field. There are many reasons though, to keep the research going. Partly their structural resemblance to well-known toxics as PCB, but also their ability to accumulate in biological systems and enrich in food chains. In which way they affect humans we really don?t know yet.

The aim for the project was to develop a risk analyse tool for measuring the fire safety level in Cultural Heritage buildings of Visby, Gotland. In 1995 Visby were taken into the Unesco:s World Heritage List with the explanation ?Visby is an outstanding example of a Northern European walled Hanseatic town which has in a unique way preserved its townscape and its extremely valuable buildings? One of the demands for the tool was that it should be easy to use and result into a ranking level in examined buildings. The user of the tool is recommended to be personnel in the fire department. To develop the tool a Multi Attribute Decision Making (MADM) method was used.

On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

The aging population is a challenge for Europe and there must be cooperation between EU member states to join the challenge to meet. The purpose of this study is to describe and analyze the EU's ability to influence older people's health, based on experiences from a selection of European officials and on a review of the EU's common strategies. The authors studied and problematize the implementation of the strategies that the EU has negotiated for the work against the elderly poor health, with a view of member countries have different conditions. Using qualitative methods, we have collected and processed statements from targeted interviews and publications by a range of European policies. The material was then analyzed from implementation theory and organizational theory, and based on results of previous research. The result shows that the EU is developing common strategies and coordination methods to the aforementioned challenge to meet. The results also show that the differences existing between Member States causes implementation difficulties of the common strategies. The study states ultimately decide that there should be common strategies to facilitate the work of Member States when it comes to countering the elderly poor health.

Textbooks are a very influential medium considering the fact that they often introduce students to information they have never read or heard about before, and as such they become very important in forming students? opinions on different matters. In this study I have taken a closer look at five textbooks in history that are currently being used in the Swedish upper secondary school. My aim has been to find out how East Asia is pictured and also how much space East Asian history is given in these textbooks with the postcolonial theory as theoretical basis. My study shows that East Asia is given very little space compared to Europe in these books, with an average of less than a twentieth of the number of pages that deal with European history.

EU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet.

This is a qualitative study aiming to find out how and why teachers work with art, music and movement in the English subject in the early years. In this study we have conducted a background study of previous research and as a starting point and as a point for reference we have relied on education policy documents like The Common European Framework of Reference for Languages and the Swedish curriculum for the English school subject. Our research has consisted of interviews with six teachers and ten observation occasions in a total of three different primary schools. Our result show that there seems to be a consensus in both theory and praxis when it comes to integrating art, music and movement in learning and teaching of English in the early school years. The use of methods including art, music and movement in early language learning seems to promote the language development for all students but especially for young learners that require extra support for their language development.