Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

The electric car has existed for over a century and producers has tried to commercialize it earlier but has not succeeded. In recent years, however, a change occurred that may be significant for the electric car and it is now to commercialize in the market of passenger cars. The technology has in recent years elaborated as more car manufacturers have started to invest in development in the subject field. This thesis aims to compile an action plan for the development of charging infrastructure for electric vehicles in Uppsalahem ABs residential areas. It is based on a survey of different residential areas and a survey of charging infrastructure.

Milosevic, S. 2014. Buller ? Hur planers en bullerfri stad?. Kulturgeografiska institutionen, Uppsatser, Uppsala universitet. This essay is about noise pollution caused by urbanization.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

This report is a bachelor thesis work in the field of product development and design. The assignment has been to develop a solution for roof racks, normally used for cars, to fit on the open trailer models FS1425 and Alugance. The project was implemented by Johan Andersson and Victor Karlsson, students at the Mechanical Engineering program with a focus on product development and design at Jo?nko?ping?s school of Engineering, in spring 2012.The client wants to use transport solutions in the same way as roof racks on cars. The user of such a product is assumed to desire simplicity, safety and an attractive design with an appealing price, which has been a challenge during the thesis work.Pre-studies have been conducted to examine the potential competitors and gain knowledge in the research area.

Bakgrund och problemformulering: Det finns en komplexitet vid användandet av olika styrmodeller och därför är det av vikt att kritiskt granska vilka styrmedel som implementeras i organisationen. Det är även viktigt att se till att styrmodellerna samverkar och välja den rätta kombinationen av dem. Problematiken handlar om att organisationer använder sig av styrmodeller som inte är kompatibla med varandra. Styrmodeller som bygger på olika styrlogiker riskerar att motverka varandra vilket kan leda till obalanser och negativa effekter.Syfte: Uppsatsens syfte är att, via enkätstudie, beskriva om mellanchefer upplever balans mellan ekonomistyrningsmodellerna; mål- och resultatstyrning samt detaljstyrning och förklara om skillnaden i ägandet kan vara en förklaringsfaktor till eventuella obalanser. Vi vill även veta hur det tar sig i uttryck.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

This thesis has had its focus on ceramic shards found in a trench by the late neolithic western shore of the Ajvide site. The purpose of the thesis is to investigate if there are changes in the pottery between the test trench and the ceramics found by the graves, known as the main site. The author has compared the ornaments from the test trench with an ornament schedule made from over 50 000 shards from the assumed main site. Not only changes regarding ornaments has been noticed but also new techniques and raw material. The author has also implemented two 14C datings which backs his hypothesis that the shards from the test trench are younger than the shards that made the earlier ornament schedule.

Demands on businesses are constantly increasing and the competition in the market-place is becoming ever tougher. To gain the long-term confidence of customers, not only the best businesses, but also the best supply chains are required.Volvo Cars is experiencing a changing competitive situation and their retailers are having trouble stocking the right spare parts. Shorter product life cycles and the growth of Volvo?s product program result in an increase in the number of spare parts to be stocked. In order to adapt to market trends and meet customer demands, Volvo has developed the LDC model, establishing a number of regional warehouses in strategic locations in Sweden, de-signed to supply spare parts to the regions? retailers through so-called Vendor-Managed In-ventory (VMI).The purpose of the study is to examine Volvo personbilar Sverige?s (VPS) motivation for a modified customer-service strategy through LDC.

Den inredda buren är en kompromiss mellan frigående system och konventionella burar, och syftar till att ge hönsen möjlighet att i större utsträckning kunna utföra sina naturliga beteenden. Utanför Sverige är näbbtrimning vanligt förekommande och därmed även större gruppstorlekar. Det är av intresse att undersöka hur större gruppstorlekar skulle kunna tillämpas på den svenska modellen. Denna litteraturstudie har jämfört olika artiklar för att utröna om det förekommer en effekt av gruppstorlek på djurvälfärd och produktionsresultat. Djurvälfärd definieras i detta kandidatexamensarbete utifrån de fem friheterna. Forskningsresultaten har varierat och området är komplext.

A cars powertrain consists of everything that is needed for its propulsion. The components in the driveline that transfer the power from the engine to the driven wheels are not absolutely stiff, hence they will wind up due to the torque and act as torsion springs. If you suddenly demand a bigger torque by stepping on the accelerator pedal, a so called tip in manoeuvre, and that torque is acquired from the engine as quickly as possible, the driveline will not be able to transfer that fast torque change due to its weakness and as a result it will start to oscillate. These oscillations will be transferred to the driven wheels and make the car to accelerate jerkily which will be experienced as uncomfortable by the passengers. Furthermore, there is a backlash in the driveline that will make the weakness in the driveline even more excited than it should have been if the backlash did not existed.To avoid too big problems with these oscillations there is a control system that controls the demanded torque.

Syfte ? Studiens syfte är att undersöka hybridapplikationers prestanda i olika situationer för att ta reda på varför de upplevs som långsamma. För att uppnå syftet besvaras följande frågeställningar:Hur presterar hybridapplikationer jämfört med nativapplikationer beräkningsmässigtÄr JavaScript-biblioteken anledningen till hybridapplikationers sämre prestanda, och vilket av de bibliotek som undersöks är det mest lämpade för bästa prestanda?Kan hybridapplikationer hantera stora datamängder med IndexedDB utan att bli oresponsiva?Metod ? Studien använder sig av en experimentell forskningsmetod där hypoteser och förutsägelser formuleras och sedan testas för att besvara frågeställningarna.Resultat ? Resultatet från studien visar att prestandan för mobila hybrid-applikationer är i de flesta fall, vid utförande av samma uppgift, underlägsen den för dess motsvarande nativapplikationer. Resultaten visar även att prestandan påverkas av vilket JavaScript-bibliotek som används men att biblioteken inte är anledningen till hybridapplikationers långsamma prestanda.

The Swedish integration policy acts upon that all citizen should have equal rights and possibilities no matter ethnic and cultural background. In today's Sweden it is more or less a self-evident that immigrants ought to prepare the possibility to preserve their original cultural distinctive character according to the Governments Proposition 1997/98:16. Simultaneously the term integration and its actual meaning and its political significance are not always clear.Immigrants as a categorization are often overloaded with negative overtone and risk to seem discriminated. The category reinforces also a ?we? and ?them? thinking.

The purpose of this essay is to examine Marjane Satrapi?s comic novel Persepolis from a gender and postcolonial perspective. To reach this I have used several theories from mainly three different fields of theory: gender studies, postcolonial theories and theoretical texts which focus on the form of comics.My analysis has shown that idols, heroes and other cultural symbols are important for the creation of the main character Marji?s identity, but that she at the same time has many Marxistic influences. These casts of mind do not stand in opposition, but become an expression for her hybridity.