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.

Animal-assisted therapy had its large breakthrough in the 1960-ties when a psychiatrist named Boris Levinson discovered the great advantages of involving animals in the treatment of patients. Therapy with animals involves that animals are used in a systematic way, in a person's process of treatment. The most distinguished companion animal used within this area is the dog, but horses, cats, rabbits, birds, dolphins and the most common farm animals are used in animal-assisted therapy. Most animals that are to be used for this specific purpose need to be trained in order to maintain their physical and mental health, but also to minimize the risks for the people that are involved. Most studies within this research area are focused on the positive effects on the patients and less on the effects on the animals.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

In visual programming the developer specifies her code, using visual tools. Within the range of visual programming languages lay icon-based languages, form-based languages, and diagram languages.Mediator is a multimedia authoring tool that allows the user to create interactive CD-ROM presentations, dynamic HTML pages and Flash projects, without any coding or scripting. The user can create interactivity in her project, using event driven and icon-based visual programming, through a ?drag and drop? user interface. This report intends to determine some of the qualifications of a tool of this kind, as well as its limitations.The report is based on a case study, in which a smaller software application was to be updated using Mediator 9.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

My purpose with the study is to investigate if it is possible to argue in favor of organizing public libraries according to the client based theory. To create a base to argue from I have studied UFO, a department focused on young adults at the age between 15 and 25 at the public library of Malmö. This case study, performed by investigating the documentation of UFO as well as conducting an interview with the project leader, is the base from which I then can argue for or against the idea of organizing public libraries according to the client based theory. Public libraries should always reflect the communities they serve. This challenges the staff of different libraries in different regions to arrange their organizations accordingly to their local population and to be flexible enough to follow the changes of this population.

Business across the Internet has increased in recent years and most companies that are selling trips have increased their sales online. Many companies that are selling trips strive for customers to receive and experience a personal service online. The meeting between the client and a webpage service system on the Internet should work. Service encounters are an essential part of the contact between customer and company and play a big part in how the first impression is perceived by the customer. To understand how a service encounter works, meeting face to face, companies need to understand how customers perceive that meeting.

Detta kandidatarbete handlar om planering, exploatering och naturvärden i den svenska fjälen. Syftet med denna uppsats är att studera och analysera hur planering och exploatering i de svenska fjällen påverkar den naturmiljön som finns där. En del av syftet består av att studera hur turismen påverkar planeringen, en annan del är att se hur naturmiljön påverkas av exploateringar. Genom exempel i från den planerade exploateringen av Rödkullen i Åre kommun skall problem och möjligheter som kan uppkomma vid planering och exploatering belysas. En fallstudie har gjorts på Rödkullen i Åre, ett naturområde som inom snar framtid ska exploateras.

In my work I have chosen to examine the profitability for small scale production of hemp briquettes. My study also includes a review of which briquette technique that is the most common one among small scale producers. The reason that I have chosen this subject is because of the discussions about climate and energy that we face almost every day. I also think the subject is extra interesting in these days when the grain prizes are at a historic high level. In order for me to achieve a reliable report, a hemp and briquette producer has given me the actual data from his farm. In that way I have been able to make my calculations from a concrete perspective.

This thesis describes the processes of establishing wind farms in Sweden. The workcontains a thorough literature review regarding both the establishing process andproject management, including complex project theory. The main part consists of theexecution of 15 interviews with organizations involved in wind farm establishment.The result of these interviews laid the foundation for a process description identifyingdifferent steps and activities in these types of projects. The outcome was thencompiled in a project model, which includes five phases and four processes.When analyzing the project of establishing wind farms from the theory of complexprojects one discovers that the amount of different requirements and stakeholdersnecessitates a systematical and dynamical project structure. Since projects are in needof different types of competences there are also many consultants and contractorsinvolved.

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.

In this paper, I design a new concept for a patio at Hotel and Restaurant Villa Anna in Odinslund, Uppsala, Sweden. Through this design, I examine how urban farming can thrive in a restaurant-context. The purpose of the design is to give the visitor a sense of the core values of the cuisine and to strengthen the sense of place by storytelling. My methods are comprised of a literature study on urban farming and storytelling as well as a discussion with the res-taurateur Rafael Löfstedt. I create a story of the place by examining its historical background and connect it to the current philosophy of the Villa Anna restaurant.

This is an interview based qualitative case study on two Women's Migrant Associations in Malmoe, which I interpret as being part of a women's movement, with characteristics of a new social movement. The aim of this study is to get a deeper understanding on how the collective identity is being constructed, in this women's movement where the membership is not based on an exclusive ethnic identity.I make a two dimensional analysis that departs from a social constructivist underpinning, including the theories Transversial Politics, Postcolonial feminism and New Social Movement Theory.First I analyze the construction of collective identity from the external social and cultural context, and get confirmed that the collective identity of the movement is based on a common experience of social exclusion and a plurality of actions that aims to fight the structural injustices based on gender and ethnic discrimination. Secondly I analyze how the collective identity is being constructed and maintained from the interactions between the members of the movement, from an understanding of Transversial Politics. My findings show that the members of the movement interact in a participatory democratic way which generally corresponds to Transversial Politics. According to Transversial Politics this can lead to a construction of an empowered inclusive collective identity for the members and as my empirical study confirms it also means possibilities for deconstruction of boundaries between social groups..

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

This study aims to map the opinions and attitudes of lokal elected officials regarding corruption and corruption preventing measures. The study also attempt to determine weather opinions differ based on the interviewed party political affiliations. The study material of the thesis is therefore largely based on interviews with elected representatives from the municipalities; Älmhult, Lessebo and Tingsryd.  .