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 government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

During the end of the nineteenth century and the beginning of the twentieth century Sweden experienced social changes. The proceeding industrialization led to a process of urbanization where people were forced, more or less, in to the cities to find work. The traditional agricultural self-sufficiency society was successively replaced by salaried employment. This meant that family and home was no longer the major centre of production, nurturance and care. In order to support themselves and their families, even women applied for industrial work.

Utomhuspedagogik i förskolan handlar dels om att förlägga verksamheten utanför de ordinarie lokalerna och dels om att använda omgivningarna som en pedagogisk resurs, inte minst för att lära barnen mer om naturen. Syftet med mitt examensarbete har varit att undersöka hur man kan arbeta med utomhuspedagogik i förskolan. Jag har också velat ta reda på vad pedagoger i förskolan har för inställning till utomhuspedagogik och vad de ser för möjligheter och hinder med ämnet. För att samla in empirin till mitt arbete och få svar på mina frågor har jag gjort kvalitativa intervjuer på två olika förskolor. Den ena förskolan har en riktning mot utomhuspedagogik och den andra är en ?vanlig? kommunal förskola.

Syftet med studien är att belysa hur matematiklärare och speciallärare skapar en inkluderande undervisning i matematik för elever i matematiksvårigheter i år 7-9 i enlighet med skolans styrdokument. Arbetet ger en översikt över tidigare forskning om inkludering, gynnsamma arbetssätt i matematikundervisningen och vanligt förekommande anpassningar för elever i matematiksvårigheter. Studien har en fenomenografisk ansats och kvalitativa semistrukturerade intervjuer har genomförts med tre matematiklärare och fem speciallärare. Resultatet visar att matematiklärarnas och special-lärarnas uppfattning om inkludering skiljer sig från hur inkludering beskrivs i styrdokumenten. Viktiga faktorer för att skapa en inkluderande undervisning för elever i matematiksvårigheter som lyftes fram var i enlighet med tidigare forskning: skolans organisation, samarbete mellan olika professioner och målinriktat lärande.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.

Natural monuments are natural objects with special protection due to their high natural value or cultural significance. The natural value is determined by the occurrence of signal species found on and near the natural monument. The law surrounding natural monuments has evolved a lot since the first ones were declared, and today the title natural monument can be replaced with the title tree with high conservation value. The title has come later and can sometimes overlap natural monument. Some natural monuments lack the qualities required to be classified as a natural monument or a tree with high conservation value, but have a cultural importance.

ABSTRACTOur work deals with antisocial behavior among elementary school students between 7 and 16years in the school environment. The aim of our study was to examine how school personnelare experiencing antisocial behavior among students from a gender perspective. We were alsointerested to find out what the school's staff has of the experience of the differences andsimilarities between girls 'and boys' antisocial behavior. We used gender theory, when weanalyzed our individual responses to interview questions. We made six qualitative interviewswith low-and high school teachers, assistant principals, counselors and special educationteachers training in Kalmar County.

ABSTRACTOur work deals with antisocial behavior among elementary school students between 7 and 16years in the school environment. The aim of our study was to examine how school personnelare experiencing antisocial behavior among students from a gender perspective. We were alsointerested to find out what the school's staff has of the experience of the differences andsimilarities between girls 'and boys' antisocial behavior. We used gender theory, when weanalyzed our individual responses to interview questions. We made six qualitative interviewswith low-and high school teachers, assistant principals, counselors and special educationteachers training in Kalmar County.

Syftet med den här studien var att undersöka, belysa och exemplifiera hur en svensk grundskola arbetar med elever som har dyslexi, dels i generella termer, dels med inriktning mot engelskundervisningen, vad gäller stöttning, hjälpmedel, bedömning och betygssättning samt i vilken mån den undersökta skolans dyslexiarbete harmonierar med styrdokumentens föreskrifter.     För att kunna undersöka det valda området användes semi-strukturerade intervjuer med tre lärare och en specialpedagog på skolan. Intervjuerna sammanställdes och analyserades.     Resultaten på studien visade att skolan arbetar medvetet för att underlätta för elever med dyslexi genom hjälpmedel och nivågrupperingar, men att lärarna ändå till stor del står frågande när det gäller vilka metoder som fungerar bäst, hur de ska handla vid misstanke om dyslexi samt bedömning och betygssättning. Resultaten visade också att engelska är ett ämne som lärarna och specialpedagogen upplever som extra svårt för elever med dyslexi. Under engelskundervisningen arbetar lärarna dock inte annorlunda med elever som har dyslexi, trots att det ämnet anses som svårare. De anser sig inte ha verktygen..

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

The subject of this master thesis concerns the area of change in libraries, with special orientation towards privatisation. Its aim is to investigate how privatisation is portrayed in one of Sweden?s largest library magazines, Biblioteksbladet, in order to gain insight into why these portrayals are what they are, and what consequences they might get. Three theoretical viewpoints create the general base of the thesis; first, Fairclough?s critical discourse analysis (CDA) theory on the relations between text and society; second, Audunsson?s theory concerning how change is dealt with in public libraries; and third, a conceptual framework on privatisation consisting of definitions and perspectives of the phenomenon.

Background: The use of reward systems can be of strategic importance as well as an affective mean of control for the organization in its work to achieve its goals. The municipal sector is characterized by its transparency and its responsibility for the taxpayer?s money. We therefore wonder which possibilities the municipal sector has to use reward systems as a men of control. Purpose: We intend to research the possibilities that the reward system offer as a mean of control for employees at the higher municipal level, with a special focus on commitment and motivation.