We are in an emerging digital society where we are increasingly dependent on the mastery of IT and digital technologies to better carry out our everyday tasks. They cover everything from keeping in touch with family and friends to pay bills and declare. At the same time there are those who have not learned how to use the new technology and live their lives outside of the digital society. What happens to these people, in a society that is becoming increasingly digitized? Do they take harm by being in digital exclusion? It looks like this are issues that will not become less important as digital technology constantly changes.

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.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The pedagogista is a new professional role in Swedish preschools. Some people question the role, which originates from Italy, since it is believed to carry out a pedagogical leadership that belongs to the head of the preschool according to the curriculum and the Education Act. Consequently, there is cause for examining what pedagogical leadership means in an organization with a pedagogista. However, re- search has shown the success of distributed leadership within schools. Hence, it ?s interesting to find out whether the pedagogical leadership of the pedagogista could be understood as distributed leadership and what that would implicate.The purpose of this thesis is to explain and understand the pedagogical leadership of the pedagogista.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

Problemområdet som uppsatsen belyser är sambandet mellan organisationstillhörighet och autonom motivation inom IT-konsultbranschen. Forskning om dessa områden har tidigare utförts främst var för sig, men har på senare år kopplats mer och mer samman. Dessutom har undersökningarna inom konsultbranschen enbart gjorts på bemanningsföretag. Utifrån sambandet och i förhållande till nuvarande teorier tas tre hypoteser fram och prövas. Metoden som använts i undersökningen är en enkätundersökning bestående av frågor angående organisationstillhörighet och motivation.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

Syftet med denna studie är att öka förståelsen för hur socialsekreterare resonerar kring barns delaktighet vid beslutsprocesser. Undersökningen är kvalitativ och baseras på halvstrukturerade intervjuer som har genomförts med elva socialsekreterare. Samtliga arbetar med barnutredningar i olika kommuner. Studien har en induktiv ansats och har skrivits ur ett socialkonstruktionistiskt perspektiv. Av intervjuerna har en tematisk analys gjorts, där tre teman blev centrala.

The main purpose of our thesis is to discuss the subject e-books from a Swedish public library perspective. The aim of the thesis is to locate and analyse statistics in regards to lending electronic books in public libraries. With this background a text analyse have been done, which views different arguments about e-books. We have studied the current statistics about lending e-books to the public users, the statistic material was gathered from the two main providers of e-books, eLib and E-biblioteket. With this statistic report as a background, arguments from scientists, journalists and users of e-books have been studied.

I dagens samhälle ser inte arbetsplatsernas sociala miljö likadan ut som förr, idag krävs det mer både utav anställda och arbetsgivare när det kommer till att se efter de sociala relationerna. Nyckeln till framgång inom många stora företag sägs vara kommunikation och samarbetsförmåga. Mycket ansvar läggs på den som leder gruppen med anställda och ett företags framgång hänger ofta ihop med hur en ledare styr sin personal. Dagens arbete skiljer sig från förr i tiden, idag krävs det att anställda och personalansvariga är mycket mer flexibla, har samarbetsförmåga och är motiverade att utföra sitt arbete. Syftet med denna studie är att utifrån ett socialpsykologiskt perspektiv förstå relationen mellan ledare och grupp och belysa ledarens roll i sammanhanget.

Every year many individuals became sick listed, it could be for a long time, or a short time but irrespective there will beeffects on the individuals life and on the society. The aim of this study was to describe some relevant psychosocial relationships in the workplace that effect that women become sick listed. The method of the study was a literary study which was based on a number of scientific articles. The result of the study showed that many different factors effects the risk of becoming sick listed. Factors that causes sick leave where many and individual, but lack of social support, bullying, unstructured work environment and theworkplaces management, imbalance between demands and control and the women's situation were factors that had a big influence.

Today is one of the reasons that Sweden works for improved public health to reduce the incidence of the most common diseases. The eleven objectives are the key determinants of public health work and are thus assigned as the common positions for players to work towards the same goal. The purpose of this study was to examine which aspects of health promotion in Sweden examined in the scientific articles. The method is a literature review based on scientific articles. Searches have been conducted in the databases SAGE Journals Online, ASSIA and Cinahl.

Alkoholmissbruk kan orsaka sociala och ekonomiska konsekvenser för familjer och resten av samhället. Arbetsplatsen som arena är viktig för folkhälsoarbete. Där finns möjligheten att fånga upp och påverka människor, som visar sig ha ett riskbeteende när det gäller alkoholkonsumtion. Mellan åren 1996 och 2004 ökade den totala alkoholkonsumtionen i Sverige när det gäller ren alkohol. Sedan avskaffandet av införselkvoterna har konsumtionen i landet fram till år 2010 successivt minskat.

Abstract This report is our bachelor thesis. Our work has taken place at a galvanising company in Sölvesborg. The company faced major changes, of which one was a computerisation process. The new system could involve changes in work practice and in specific tasks, affecting the workers. If the coming system was to support work, from the production personnel?s perspective, we felt a legitimate participation in the development and design of the future work practice, was a requirement that was not met.