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.

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.

This essay concerns the Celts during the Iron Age, and their ritual practice in human sacrifice. The method applied is an eclectic historic-critic reading of the few classical sources that exist together with archeological material and scholars conclusions of literal sources and archeological material. The hypothesis is that human sacrifice in the Celtic realm not is to be seen as a primitive act of violence, but that it filled a social function to preserve society and the Celtic way of life.The question this essay strives to answer is Which function/s do human sacrifice fill in a Celtic context during the Iron Age? The question is analysed with the aid of Radcliffe-Brown?s and Catherine Bell?s theories on ritual, as well as Malcolm Chapman?s postmodern ideas of the conception of the Celtic. The conclusion of the essay is that the prime functions of Celtic human sacrifice are to preserve society and the Celtic social way of life, combined with an aim to eliminate disturbing elements in that same society, such as crime and individuals who did not fit in to the social community..

This essay intends to investigate the view on freedom of speech in Sweden. The expanding of the hate crime law rises the question if there is a current changing view on freedom of speech. By comparing motions concerning an expanding of the hate crime law from different periods, I am able to conclude if and how the view on the term freedom of speech has taken place. This is done in a descriptive analysis of terms, where the different values and arguments for a change is compared. The material is taken from the period 1991-1993 and 2000-2001.

This study compares different articles on aftonbladet.se and the availability of comment fields on the articles. It is not possible to comment all of them and we examined which you could and which you could not comment on. The study?s purpose is to examine how well the comment fields on aftonbladet.se take advantage of the opportunity to create a deliberative discussion that the public may take part of. This study looks at what subject matters it is possible to comment on and if there are any statistical correlations between those subjects that you can?t. This study analyses 250 articles on the news site aftonbladet.se with a total of eleven variables between the 26 of November and the 7 of December.

The present study tested the prediction that male offenders are judged more harsly than female offenders for involving in a violent crime. Three-hundred and fifty-four adult students (163 men, 190 women, 1 unspecified gender) evaluated a hypothetical crimescenario describing a violent conflict between two parties, as part of a 2 (Informants Gender: Male/Female) x 3 (Offender Gender Triad: Male/Female/Neutral) x 3 (Victim Gender Triad: Male/Female/Neutral) between-subjects design. In situations involving male offenders, compared to female offenders, the informants judged the male offenders more harshly which exposed a double standard, as we expected. Informants also believed that it was more likely that a male offender was a recidivist..

Travel literature and especially the ?adventure story? has excited young British boys for over two centuries. However, it has also been a vehicle for the assertion of male dominance and European supremacy. The story of a British man who goes to the colonies, performs some test which is essentially a test of his manliness, and whose compulsory victory marks the end of the book, has been a central myth in colonial masculinity.Through looking at three Anglo-Saxon male travel writers from the 20th century, this essay aims to study the different ways in which Western male identity is shaped against an Indian background. The novels analysed are Topee and Turban or Here and There in India by H.A.

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?.

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.  .

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.