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.

Användaracceptans är en viktig del i alla systemutvecklingsprojekt och är också en väldigt lättpåverkad variabel för en lyckad implementering. Därför är det viktigt att ha översikt på sådana faktorer som kan påverka användaracceptansen negativt, en sådan faktor är försening. Denna uppsats belyser sammanhanget mellan hur en försening påverkar användaracceptansen. Genom att låta en undersökningsgrupp genomgå en enkät utformad efter Technology Acceptance Model har jag samlat upp en generaliserad åsikt. Resultaten visar att försening som variabel inte påverkar användaracceptansen för fallstudien..

Webbplatsen fass.se är idag anpassad för folk inom vården. Nu vill man göra en ny version av webbplatsen som är anpassad för allmänheten. Detta ställer stora krav på användbarhet. Så länge någonting fungerar som det ska och går precis som man tänkt så tänker man inte på det. Saker och ting kan vara enkla att lära sig och de kan vara effektiva att använda när man har lärt sig det.

Purpose: The purpose is to present a greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice and the embracement of a promising invention, building upon its hidden value. Methodology: The thesis was conducted using a qualitative case study, executed with the help of interviews, in order to answer the research question: How is an embryo of innovation capital continuously cultivated in a technology transfer and biomedical start-up process? Conclusions: A technology transfer entity provides the means to establish a platform where an entrepreneur can build its own human capital, structural capital, and relationship capital. The forms of capital interact and thus create value, herein considered as innovation capital.

?The modern library in the network society?A study of cultural politicians and librarians opinions about libraries' use of social mediaSocial media is becoming more and more interacted in our daily lives and Carlsson (2013) argues that today's libraries have undergone major challenges in the digital information technology's entry in the library arena. The new technology has led to sum up in one question: how a library should relate to the digital information technology, the issue has applied in particular the social communications media, such as Facebook, Twitter and more. The purpose of this paper is to examine the culture of politicians and librarians 'perceptions of public libraries' use of social media linked to the libraries and their democracy promotion efforts. This is analyzed from Castells theories about the network society and the digital divide.In summary, the study concluded that the majority of the culture politicians and librarians believe that social media is a part of the future of the library.

The use of information technology (IT) has expanded to be available in large parts of the society.With reference to this mobility has become an increasingly used term, which reflects changes in our lifestyle, travelling and mobile artefacts. The technology development that has occurred in recent decades has made it possible for people today to be more mobile than before as they no longer are tied to a fixed workplace. Mobility has changed the ways to lead, coordinate andmeasure work productivity in organizations. It has also added new ways of working. The mobile development also means more challenges and changes in today?s modern organizations.The purpose of this paper is to analyse how employees in a consulting form use mobile technology in a work context, how they interact with others and how individuals reason about mobility.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

Information technology (IT) have for several decades been used in university education. An increasing number of classrooms today are built around a concept which uses IT in collaboration with the room itself. However, little is known about the experience of university teachers when working in such classrooms. This study examines the views and opinions of teachers at a Swedish university regarding using and interacting with these classrooms. Furthermore, we identify possible underlying factors that influence these views.

The IT industry is constantly evolving and requires everyone working with website development to be updated on the latest methods. The web grows larger every day, and more visits are carried out by mobile devices. It is more important than ever for companies to have updated and functional pages that can be used on different platforms. We want to find out how common it is for IT departments and web agencies to embrace the newest technology and also what it takes to get them to move from one technology to another. Responsive web design is a constantly growing new technique that helps web developers developing for different platforms.

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

In the construction industry today there is a significant technological revolution goingon. New methods for automated processes and information management are developedcontinuously. Intense studies are currently taking place to ensure ways and means toembrace the new technology of BIM.At the present, environmental certification systems are considered cumbersome andchallenging. However, the increasing demands of sustainable development in the constructionindustry imply that the environmental certifications will not disappear. ThisMaster Thesis examines the possibilities to apply BIM technology within the field ofenvironmental certifications to streamline the processes.The applications that provide the best opportunities are:- To use BIM to be able to, during the design stage, dynamically evaluate the resultor score a certain building will achieve.- To avoid unnecessary work through collection of data for calculations directlyfrom a BIM-model.- To be able to automate certain time consuming calculations that are currentlyperformed manually.- To automatically examine the completed model to ensure that the demands arefulfilled.The possibilities to use BIM within these areas are however limited by the technologyitself.

We have 3G on the doorstep but nothing seems to attract ordinary people to this technology. To attract the mass market the telecom industry must show something beyond high bit rates. They must show how ordinary people can take advantage of this new technology. This is done by showing the possibilities of the new technology and by demonstrating applications that it will handle. The telecom industry must convince the telecom operators to invest in this technology and the only thing that matters to them is how much revenue they can make by adopting the upcoming technology.

This thesis focuses on the mass media cover of ?Smart textiles?. The Swedish?smart? textiles are developed in Borås and are a mix of ordinary textile and new technology.  I analyse the article with a text analysis method, looking at themes and the language?s propositions in focus. Context and the actors in the articles are also important in the analysis.Many women occur as developers of the new smart technical product, a field often knowed as a typical male subject.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.