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.

Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.

The aim of this study is to describe young people?s experiences returning home after beinginstitutionalized for over two years. The young people in this study describe their feelingsregarding their return home which involves reuniting with their families, their friends andstarting school. The study is conducted through five semi-structured using qualitativeindividual interviews with two boys and three girls. The theoretical points of departure areconcepts from the Symbolic interactionism and the Bioecology model of human development.The results of the study show that reunion with families is not easily accomplished by theadolescents and returning home is likely to be very stressful.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.

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.

This study shows the historical development of the forests in Hornsö and Ebbegärde state forest area in eastern Småland situated in southern Sweden..

In a world obsessed with the visual our homes have gone viral. Through the frame of Instagram family members seems switched to furnitures and the so-called smartphone surely opened the door to new, digital places. Social media has become part of the life of many and, as an effect, also of the way we do our homes. In the era of digitalization, the concept of sharing has gotten some new dimensions where the borders of private and public, here and there, becomes blurred. Why do people post pictures of their homes on Instagram? How is it performed and what boundaries are pushed in the process? These have been some of the main topics guiding this thesis.

This Masters Thesis considers tracking of ground targets. Since ground targets often are difficult to detect with sensors a track is easily lost in ground target tracking. The main question in this thesis is whether information on close targets and observations of them can be used to make the tracking more reliable. An algorithm using Kalman filters and JPDA-association to create a group track for vehicles travelling together has been implemented in Matlab. Using the state of the centre of the group the state of a vehicle in the group can be updated.

A home for elderly is planed to be built at Zakrisdal, Karlstad, Sweden. The heat source for the building was at the time not determined. In order by the local government of Karlstad this report is meant to examine if the need of heat could be provided only by solar heat combined with a seasonal heat storage. The problem to solve is, if the need of heat from the home for elderly is provided from only solar heat, whitch dimensions of the solar collectors and the storage is needed?.

This essay is a time-geographic study of workinglife mobilities and investigates two days of work for five respondents. One from home and the other from the persons workingplace. Qualitative and quantitative methods has been applied to illustrate and analyze the two days along with time-geographic constraints. The findings are concluded into themes which represent the two local pockets of order: Home and Workplace. Themes of home are: Comfort station, Household, Curtained-off, Tele-contact and Environment.

The means that the Swedish State has to legitimize and standardize different perspectives of women and their sexuality is significant. Persecution of gender and sexuality is today something that can grant refugee status according to the Swedish Aliens Act. By studying the documents that forestall the amendment of the laws is it possible to unveil the concept and ideas about women sexuality that the state manifests and reproduces through these laws and official documents.The aim of this essay is to look upon the sexual policy as it occurs in official the documents that deal with lesbian refugees. The study cover and maps present research on this group of women and gives an answer to how norms about women sexuality are expressed in these documents.Throughout the survey of the research field not much previous research was found, therefore even research that only partly covers the field is included and reviewed.As method a detailed reading of the official documents and a discourse analysis with it?s emphasize on theoretical themes like gender and sexuality, lesbianism and state feminism, was made.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

Denna rapport jämför prestandan mellan state-of-the-art AI-botar i racing spelet TORCS och en AI-bot som kör med hjälp av ett artificiellt neuralt nätverk (ANN-bot). ANN-boten, som implementerades som en del av arbetet, använder en feedforward arkitektur och backpropagation för inlärning. Ett separat program som användes för att träna det neurala nätverket med träningdata som spelats in från TORCS implementerades också. Som state-of-the-art AI-botar användes AI-botar som har använts i en tävling. De fyra AI-botarna testades på åtta olika banor och data om hur lång tid varje varv tog och hur snabbt AI-botarna körde sparades och sammanställdes. Resultaten visar att på banorna som ANN-boten klarar av att köra runt så är ANN-boten snabbare än en den långsamaste state-of-the-art boten, men ANNboten klara inte av majoriteten av banorna som den testades på.

The purpose in this thesis is to explore the underlying conceptions concerningeuropeanization and public administration that Statskontoret is expressing in itspublications. Statskontoret is an agency in the service of the Swedish State whichprovides the Government and the Ministries with investigations and surveys. Themethodological choice in this thesis is to perform an idea analysis containing twoideal types which correspond with two polar theories, transnationalism andnation-state logic, concerning how a state will react on increasing european-ization. Initially, the theoretical framework is presented, and is followed by apresentation of the content in the relevant publications of Statskontoret. The idealtypes and the publications are examined from six different dimensions with theambition to explore the underlying conception in the publications.

The aim of this paper is to describe and explain how the separation between state and church effects the power relations between state and religious groups and organizations. Former state church, The Swedish church, is in this paper, not included in the definition of religious groups. The reform (?stat-kyrka reformen?) took place between 1995 and year 2000.I?m examining if religious groups had any influence on the reform. My expectation is to give a clearer picture of religious groups and its power position in Swedish politics and society.