Structural changes on the grocery market usually take place when the consumer is persuaded to take on the more labourintense parts of the distributionprocess. Internettrade changes this by causing competition between the unpaid work done by consumers and the labor performed by employees. In this master thesis grocery shopping on the internet is analyzed in a economic perspective with focus on distribution, changing marketstructures, driving forces and the future potential of internet as a saleschannel. The main conclusions are that consumerdemand and the belief in electronic commerceas a costreducing mechanism as well as a powerful new marketing tool were the driving forces behind the fast growth of grocery shopping on the internet. Electronic commerce introduces a new model of distribution with changing roles for consumers and grocerychains.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

The aim of this master´s thesis is to explore how a library through it´s spatial distribution expresses, and is an expression for, a view of knowledge. This is done by an analysis of the Orkanen library at Malmö Högskola. Questions posed in this study are: What view of knowledge is mediated through the spatial system and in the shelving of books? What view of learning is expressed in the spatial distribution of functions and artefacts?The theoretical framework of this thesis has two fundamental features. One, which focuses on theories of social space, a part that is mainly influenced by the theories of space syntax.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The purpose of this study was to examine and illustrate how people look at themselves and their happiness in relation to their economic situation. This study was based on interviews with eight adults divided in two groups, four were big-income earners and four were unemployed/sick-listed. I identified factors that affected the feeling of happiness such as family, friends and economy. During the process four themes were identified, happiness, work, economic strain and the importence of money versus happiness. The analysis was based on the concept of aspiration levels and an economic perspective.The conclusion of the analysis was a surprise to me, showing that economic strain could be detected in both groups but by different means.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

This bachelor thesis is written as a part of the geography program at Stockholm University, Sweden, and the study was conducted from April to June 2012.Tuberculosis (TB) is an airborne disease and one of the most widespread infectious diseases in the world with more than nine million new cases each year (SMI 2012, digital source). The disease is a major source of death and suffering in many places and the number of deaths remains high despite the availability of highly efficacious treatment. To control and prevent further spread of TB, the mapping of the disease spatial distribution is of essential importance.In this study, maps were produced that shows the spatial distribution of TB between the years 2002 to 2011 in the municipality of Stockholm. These maps allow an analysis of the spatial distribution at a local scale over time.The aim of this paper is to study how the spatial distribution of TB has looked like in the municipality of Stockholm the last 10 years and to analyze why the spatial distribution of the disease looked like it did. This study is based on the hypothesis ?drift?.

In Kenya, many families subsist on agriculture and of the country's around 40 million residents 70% work in the agricultural sector. 50 % of the country's gross domestic production (GDP) comes from farming, and thus the country is largely dependent on income from this sector. Kenya's population has tripled in recent decades, which have led to that food availability is a growing problem. To ensure food security, it is important that the return from crops increases. The aim of this study is to evaluate what impact the use of fertilizers and improved seeds has for farmer?s economic situation and income generation.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

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.

The purpose of this thesis for Sapa Heat Transfer is to examine a furnace in which aluminium is pre-heated before hot rolling. The project is modeled in a computer environment in which the air flow in the furnace and the heat transfer to the aluminium solids are included. The computer environment and its governing equations, as well as boundary conditions and generalizations, are presented and explained.The simulations are based on two models. The first model has an asymmetric solid placement, which is how it looks in today's ovens. It is validated against collected data.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large compensation for distribution loses. Furthermore an additional error in the model has been found.