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.

This qualitative study was conducted to investigate how subordination and superiority emerges in the interaction between heterosexual couples between 20 to 30 years old, without children. Eight semi-structured interviews with four couples have been conducted to provide insight into how subordination and superiority is made in the interaction between the cohabiting couples. All interviews were transcribed and then manually categorized along specific main themes and sub themes. The empirical data were then assayed by a hermeneutic interpretation.   Three previous studies have formed the basis for this study, Det kallas kärlek by Carin Holmberg, the anthology, Jämställdhetens pris and Familjer i tiden by Christine Roman and Helen Peterson. The theoretical framework consists symbolic interactionism, and especially the concept of asymmetrical role-taking and also doing gender.

The ?good girl? is today an accepted and widespread notion. It is delimited to young girls and women who are characterised to be, for example, ambitious, high performing, working too much and risks developing mental illnesses. In today?s society women are assumed to pursue their career alongside maintaining the main responsibility for the household and family.

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.

The aim of this Bachelor?s thesis is to investigate the public librarian?s professional identity and its relation to the public library as an experience centre. The development of the library as an experience centre raises questions about how public librarians understand their professional identity, and about their motives for working with activities like workshops and qigong, activities that have no significant connection with the librarian?s traditional tasks. The data was collected via semi-structured interviews exploring the perspectives and points of view of four public librarians.

This thesis is of an historical nature and deals with two institutions in Bosnia and Hercegovina: waqf and the Library of Gazi Husrev bay. These institutions are placed in a societal context which makes it easier to understand their origins, development and decline. The purpose of this thesis is to describe and analyze the history of the Library of Gazi Husrev bay and its specific characteristics as well as analyze the institution of waqf in a societal context. The questions posed by this thesis are: What is waqf and its meaning? What are its benevolent as well as hostile periods? How did the Library of Gazi Husrev bay and its mission develop? The thesis is limited to waqf in its societal context.

The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.

The overarching goal of this paper is to explain the intensive occurrence of partnerships ? regarded as a specific organizational structure ? in the formulation and implementation of Regional Growth Programs.By using theoretical concepts from new institutionalism, the paper tries to examine the explanatory capacity of this theory in the specific case of partnerships. The basis is a skeptical stance towards the conventional interpretation that views partnerships as rational organizational tools. Hence, the purpose of the paper is also to compare our own institutional explanation with the conventional.The paper finds that the occurrence of partnerships can be understood as the effect of an intensive institutional pressure. The government has, in what we regard as the institution for regional development, prescribed the partnership as a rational solution ? a rationalized myth - to the regional growth problem.

The research of this Masters thesis examines if during a specific period of time, Environmental scanning connected to Swedish public libraries is discussed in journals that are directly connected to the field of Swedish libraries. The method employed was content analysis of articles, news items and ads with the intention of finding out the extent of Environmental scanning and who carries it out and how and what is scanned. The research covers the period from 2004-01-01 to 2004-08-31. During the research period 1387 articles, news items and ads were analyzed. The study focuses on 81 selected published units that directly include references or discussion about Environmental scanning.

This qualitative study was conducted to investigate how subordination and superiority emerges in the interaction between heterosexual couples between 20 to 30 years old, without children. Eight semi-structured interviews with four couples have been conducted to provide insight into how subordination and superiority is made in the interaction between the cohabiting couples. All interviews were transcribed and then manually categorized along specific main themes and sub themes. The empirical data were then assayed by a hermeneutic interpretation.   Three previous studies have formed the basis for this study, Det kallas kärlek by Carin Holmberg, the anthology, Jämställdhetens pris and Familjer i tiden by Christine Roman and Helen Peterson. The theoretical framework consists symbolic interactionism, and especially the concept of asymmetrical role-taking and also doing gender.

The aim of this study is to provide a comprehensive overview of C?ronis beeswax varnish by Lefranc & Bourgeois; its contents, aging properties, solubility, and possible removal methods, with G?teborgs Konstmuseum?s ?Gothenburg Museum of Art? collection as the stud??s material? The purpose of the study is to provide a basis for decision-making regarding the treatment of works treated with C?ronis wax varnish. The study is based on contemporary conservation theory and interpretation-based decision-making and utilizes FTIR, microscopy, and solubility tests to examine the properties of the varnish. The study shows that C?ronis does not appear to be harmful to the treated works and has retained its solubility properties and transparency over time.

 Collaboration is a tool many organizations use to achive a certain goal. In previous research it can be read about both advantages and disadvantages of collaboration and also that a well-functioning collaboration is difficult to achieve. In previous research there is a shortage of scientific researches illustrating the outcome of collaboration. I have chosen to examine the cooperation between the social services and schools of the municipality of Växjö. The purpose of this essay is to understand what experiences staff working with children/young people in school and social services have of collaboration between each others organizations.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

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.

The purpose of this master-thesis in library and information studies is to investigate how different views on children´s literature show up in pedagogical work in preschool. The aim is also to study methods used in the pedagogical work with literature. Are there any connections between views and methods? Is any view predominant or are they used in combination? The question at issue is: "Are there any connections between different views on childrens literature and pedagogical methods in preschool, and if so, how do they show?" The framework of theory is based on epistemological concepts viewing children´s literature by John Hultberg. In "Om humaniora, litteratur och tradition" he sorts out three strategies: the pragmatic, the traditional, and the emancipating.