En riktad utdelning innebär att en eller flera aktieägare helt eller delvis avstår sin rätt till utdelning till förmån för en annan aktieägare. Beskattningen av utdelningar sker i allmänhet i enlighet med 42:12 Inkomstskattelagen (IL), som stadgar att den som har rätt till en utdelning när denna kan disponeras även skall beskattas för densamma. Paragrafen är tillämplig på riktade utdelningar och torde vid en första anblick innebära att det är aktieägaren som mottar den riktade utdelningen som är skattskyldig till utdelningsbeloppet. En av de grundläggande principerna inom aktiebolagsrätten som aktualiseras vid vinstutdelning i ett aktiebolag är likhetsprincipen, som innebär att alla aktier har samma rätt i bolaget. En riktad utdelning innebär att en eller flera aktieägare får en större utdelning än vad som betingas av dennes aktieinnehav.

Who tells the true story of the world? The western civilisation is highly influenced by the written word. The writings of ancient philosophers, poets and religious authorities still have a strong cultural impact. Myths and religion as well as philosophical and political systems effects our self-concept. These models are all unified by there ambition to explain mankind and tell the story of reality.This essay examines two published diaries in order to discuss their relation to the common story of the world.

Staphylococcus aureus belongs to the normal flora. Many healthy people are colonized by the bacterium mainly in the nose but also on the skin and on other mucous membranes without showing symptoms. After damage to the skin, the bacterium can enter the wound and cause infections. Methicillin-resistant S. aureus (MRSA) is resistant to b-lactam antibiotics such as penicillin and methicillin.

The biggest risk factor ro develop dementia diseases is rising age. There is a need to high knowledge about dementia persons and thir reatives. The purpose of this literature review was to illustrate how nurses can give good treatment to relatives to a person with dementia.In the process we used ten scientific articles for analysis and interpending..

Title: What women want ? a study about young men?s self-presentation on the on-line dating site Spray Date.Authors: Anna Tuvehagen & Josefin HultTutor: Lena Widding-HedinPurpose: Our main purpose was to identify implicit norms and ideals for masculinity in young men?s advertisements on the on-line dating site Spray Date.Questions: How do the men present themselves on Spray Date and what do they accentuate in their advertisements? What kind of relationship do the men hope to establish and what qualities and attribute do they look for in women? Are there any notable differences and similarities regarding our findings of ideals and the ones in previous research?Method: In order to answer our questions we chose 100 advertisements made by men in the age 18 to 25. To analyse the advertisements we used a qualitative content analysis, however we have some quantitative elements.Main results: The men in our study are searching for love on Spray Date and usually describe themselves as nice, cheerful, decent guys with good sense of humour. Although, spare-time interests and activities are what the men mainly focus on. Their interests are broad and all sorts of combinations occur why it is difficult to place the men in categories.

Cremated remains have long been regarded as a highly complex material that often provides unsatisfactory results. This essay discusses the problems that arise when methods commonly used on unburned bone material are used in a cremated skeletal material. The present essay discusses the results from osteological analysis of seven cremations from Pre-Roman Iron Age from a large cemetery in Alvastra, Smörkullen. Several methods were ultimately not applied in the present study as they were insufficient for application on the relevant material. Since the methods were inapplicable and fragments available for gender assessments too low, no sex assessments were made.

A refugee reception has been placed in Kungshall, one of Nybros residential areas. The area has a bad reputation and there are arguably prejudices about the area from the local population. I therefore want to investigate if an ethnic residential segregation exists in Kungshall, from a postcolonial perspective. The following research questions have been formulated: How do residents who doesn?t live in the refugee reception, look at ethnic residential segregation in Nybro? How has Kungshall changed since the refugee reception? Does a cultural racism exist in Kungshall? The study is a qualitative study using semi structured interviews of four people living in the residential area, a person who has moved out of the area and a person working on the housing corporation ?Nybro bostads AB?, who is one of the housing corporation responsible for the residential area Kungshall.

The aim of this study was to examine the discourse of asylum seekers in Sweden from January 2009 to December 2013 in the newspapers Helsingborgs Dagblad and Dagens Nyheter. By using discourse analysis as a theory and method, combined with the theory of orientalism, I have analysed and compared news articles from these two newspapers. The findings of the study shows that asylum seekers are often portrayed as a group rather than individuals. Included in the group identity are several subgroups, for example asylum seekers are portrayed as victims, as a cost to society and as a highly suspect group that cannot be controlled. Furthermore, asylum seekers are depicted as ?the other? in contrast to the Swedish ?we?, where differences in culture and tradition are frequently mentioned.

Different groups in the forestry sector were likely to have different views regarding the responsibility for an environmentally sustainable forestry and the benefits of certification and this study aimed to examine the attitudes that existed in the forestry sector to the certification schemes FSC and PEFC. In the study a survey and a questionnaire were sent out to different groups. The investigation was made with respect to three groups: forest owners, forest contractors and employees working with the certification schemes on a daily basis at the forest company Södra. The groups agreed that the owner of the forest had the main responsibility for an environmentally sustainable forestry. The study revealed that all three groups highly valued the environmental aspect of certification.

BackgroundAnorexia nervosa is a growing problem in society and it is most common among women. It is a complex disease that affects both the mental and the physical health. The disease expresses itself differently from person to person, therefore, treatment should be individualized. Nurses need to gain insight into how patients feel about the treatment in order to understand their experience. Previous studies use statistical research to evaluate treatment.

 På senare år har ett nytt sorts chefskap blivit mer och mer vanligt, ett chefskap där man är både chef och kollega. Detta sätt att vara chef på är vanligt inom många branscher i dag, även inom förskolans värld, där jag är verksam. Att balansera mellan olika roller på ett övertygande sätt är långt ifrån en lätt sak, men de dubbla rollerna har även positiva sidor. Mitt syfte med denna essä, som är baserad på självupplevda händelser, är att försöka reda ut för- och nackdelar med att vara en chef som sitter på två stolar, och att få svar på frågan: Är det möjligt för en och samma person att gå i och ur sina olika roller och vilka egenskaper behöver denna person ha? För att få svar på mina frågor har jag fört diskussioner med den teoretiska litteraturen.

Asperger är ett syndrom som kännetecknas av genomgripande begränsningar inom flera viktiga utvecklingsområden; ömsesidigt socialt samspel, kommunikation samt beteende och föreställningsförmåga. Asperger syndrom har sitt ursprung i den tidiga barndomen men kan medföra störst svårigheter först i tidigt vuxenliv. Det finns många vuxna som gått genom livet utan att bli adekvat diagnostiserade. Detta har skapat onödigt lidande och en ständig undran över vad som är fel. Syftet med denna studie är att beskriva människors upplevelser av att få diagnosen Asperger syndrom i vuxen ålder samt hur livet blev efter diagnos.

This thesis is an evaluative study of the political reform, Friskolereformen, which enabled independent schools to receive state funding. The study evaluates to what extent the incentives, which preceded the reform, have been fulfilled. The evaluation is defined to include upper secondary schools in the municipality of Halmstad during the years of 2005?2010. The reform was enacted on the basis that it would result in a higher standard of quality, efficiency and freedom of choice.

The purpose of this essay was to examine the experience of the judicial process concerning domestic violence from the perspectives of abused females and from some of the authorities and organisations which meet these women. The essay investigated several views of the judicial process in order to obtain a wide perspective. It responded to the following questions:- How are abused women treated by the authorities and organisations?- Are there enough resources and knowledge among the authorities and organisations?- Is there any collaboration between the authorities and organisations which the female meets in the judicial process and if so, how does it look like?- What does the aspect of security of person look like for the women which have been exposed to domestic violence?- What in the judicial process is important for the women's ability to move on in her life after experiences of violence in a relationship?This study was based on a qualitative method, where the interviews constituted of empirical material. The essay was based on interviews with two females who have experiences of violence in a relationship, two social workers from Kvinnojouren in Lund, two social workers from Kriscentrum in Lund, one lawyer, one prosecutor, one policeman and one social worker from Kvinnoforum in Lund.

A new FPGA suitable for space applications has just reached the market. To investigate whether there are any possible flaws or limitations similar to those previously seen on FPGAs, an evaluation has to be done. This master thesis contains the evaluation of this new radhard FPGA with focus on possible design limitations and package related electrical phenomena.Areas evaluated: Ground-/VDD bounce, Cross talk, Rise time sensitivit, Power cycling, Power consumption, Place and route tool, Radiation hardnessThis report contains all steps in the evaluation. From method to measurements, comparisons, theory, results and conclusions. In the evaluation work, special effort has been made to develop designs that really stress the FPGA to find potential problems.