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.

 My field is Korpus and in this project I am investigating what role that plays for me as an artist connected to craft. To really get close to, and understand Korpus I have deconstructed it to find clues to why the silversmithing field looks like it does and how we got here. I believe Korpus has not yet come out of the closet for what it really can be. That it carries a great heritage of traditions and preconceptions that it would do well to shake off a little bit of. Can Korpus as an art field really survive in Sweden, where the Church has no power and silverware is no longer a need to demonstrate ones economic prosperity at an important dinner party? To help myself get closer to these objects I have given my own definition of Korpus.

Glimmingehus is one of the most well preserved medieval castles in Sweden. This essay examines why it was built ? what were the intentions of the Lord, Jens Holgersen? Even though we?ll never be able to ask him, the answer to the question ?why?? can give us aninsight of how a man of his position thought in the Late Medieval time. To answer the question the castle are explored through three different angles ? the Lord of the castle and thesocial context the castle was built in, the landscape surrounding Glimmingehus ? has Jens Holgersen left any structural clues there, and finally the castle itself ? how has a potential visitor experienced Glimmingehus? The methods are greatly influenced by Gunhild Eriksdotter, who in her book Bakom fasaderna explores the possibilities of an analysis ofexperience together with an analysis of function in the archaeology of buildings.

This essay investigates how the chapters of the interwar and the Second World War have changed in the high school history textbooks during the period from 1944 to 2008. In the study eleven history textbooks have been studied, most quantitatively but also qualitatively. For example the number of pages and rows devoted to different subjects and countries are compared in the books over time. The result of the study shows that there are some big changes over time but in most sections there are also big differences between the books, which make it harder to draw general conclusions. There are a lot more names, pictures and dates in the newer books compared to the older ones, although the number of different names is about the same in all the books.

This bachelor thesis consists of an analysis of museum environment. In the research, case studies have been done at the, Stockholm based museums, Swedish museum of Natural history?s exhibition Natur i Sverige (Nature in Sweden) and the Nordiska museet?s (Nordic history) exhibition Modemakt (Power of fashion) and learning environment Lekstugan (playhouse). The purpose of the research was to study how cultural heritage is used and developed within the museum pedagogy aimed at children. The research is based on a multimodal approach with focus on learning resources.The research examines the museums focus on children and youngsters, what the goals for this focus looks like on respective museum and how the focus is visible in the actual museums.

This study is a critical discourse analysis on the genre of career coaching. Focus lies on questions such as how doescareer coaching articles construct the working subject, and how is working life described in the genre. The categoryof social relations is central to the study. I ask questions about which social relations are of importance, and whichare not, in the career coaching version of working life and how can these relations be interpreted from a critical pointof view. The concepts of power-knowledge is central to the analysis of social relations and the term employabilityconstitute the main theoretical understanding of what distinguish the contemporary labour market.

Background During the child?s first year of life there is a continuous contact with the Child Health Services (CHS) and the parents feel confident and involved. After the first year, the visits to the CHS is reduced at the same time as the everyday life changes for the family as the child starts going to day-care and the parents often go back to work.Aim To examine what it is like being a parent to children aged one to five and what kind of parenting support parents of children aged one to five are in need of.Method Semi-structured interviews were used to interview 25 parents in 21 telephone interviews and one focus group with 4 parents. The recruiting of parents was done on site at one open day-care and with the help of CHS nurses in Sweden. There were 10 men and 15 women.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

Nature and garden have always had meaning in human's life and succesfully seen as having health giving effects. Health is a state of equilibrium between physical, psychological, social and spiritual well-being. The individual's health is depending of how the society looks and how the individual manages to live her life in it. Stress is one of our time's large public health problems and leads in some cases to burned out syndrome. Stay in nature gives recovery according to theories of environmental psychology.

Women?s strive to reach higher leading positions and build a career that's combinable with child birth and private life, is an on-going debate among academics in the fields of leadership, management and organization. This bachelor level thesis is written at the section of Management & Organization at School of Business, Economics and Law in Gothenburg, Sweden, spring semester 2015. In our research methodwe have used source triangulation with a qualitative approach to the subject of egg-freezing in favour forcareer with a focus on Swedish workplaces. The purpose has been to illuminate, map out and further problematize how the introduction of the employee benefit in November 2014 can be seen to relate to social sustainability.A lot of the management research that discusses social sustainability tends to focus on how women (and men!) try to balance family life and career and how to combine (or to not combine) them.

Together with Hälsoteknikalliansen the project team recognized the need to improve availability in the staircase environments. This is a difficult environment, especially for our elderly. The staircase leading to and from apartments is such a major obstacle that many people do not dare to go into the staircase leading to their front door. The market study that the project team conducted showed that many were in need of a living support, often a relative, who helped and supported them when they went into these stairs. It also appeared that these people manage everyday life just fine, but they suffer the problems that stairs to and from their apartment causes.

The French historian Marc Bloch is considered to be one of the masters of medieval history, particularly his creation Feudal Society has been an essential piece of work for everyone who desires a deeper understanding of the general feudal society. Bloch gives his readers a vivid and living picture of a society so far beyond our present that it is sometimes hard to keep in mind that this society is part of our legacy. At the same time Bloch endows his readers with the special historical outlook he and his successors has developed, the history of the mentalities. By reaching further back in time, to the Roman and Germanic cultures and the manorial system, he proves his point that the feudal society was build on the legacy of older structures and institutions.In the coming study I will disentangle the early feudal structure of power as Bloch has described it in his Feudal Society. The essence of this power structure is to find in the very characteristic tie between two men, the vassalage.

Travellers på Irland är ett resandefolk som håller fast vid sin kultur och grupp trots en politik som arbetat emot dem. De har länge, men inte alltid, betraktats som en grupp med egen identitet men inte som en särskild etnisk grupp. FN rekommenderar Irland att ge dem erkännande som etnisk minoritet. Varför irländska regeringen ännu inte gjort det har en historisk förklaring och olika politik har styrt behandling av Travellers under de senaste 50 åren som uppsatsen behandlar. Attityden till hur de ska bemötas har gått från assimilering till integrering, från att ha sett dem som en problemgrupp till att uppmärksamma dem som en diskriminerad grupp.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Trädgårdens hantverk och design, 15 hp, 2015..