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.

This paper examines the potential benefits of using augmented reality as a tool for visualizing furniture in a buyer?s own environment before buying it. A simple prototype is developed and tested.  The steps for developing the prototype are described in great detail as well as the tools being used. The prototype is tested both on people working in the furniture business as well as people with experience in buying furniture online. In conclusion the results from the user tests are analyzed and the potential benefits are described.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

In my essay I'm studying what aspects of the school environment that influences the pupils experience of safety and what aspects that strengthens the experience of safety. I'm introducing three different dilemmas from three different places in the school environment. The three dilemmas have that in common that they focus on safety. I'm introducing the after-school centre commission according to the National Agency for Education, presenting results and theories from various researchers and authors about how you can work with safety regarding children's development and learning. My conclusion is that safety is a very important aspect when it comes to learning and for the overall development of children.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

Today, youth crime is a topic that recurs daily in the news and politics; the subject arouses motions both within the professional community and among private individuals. The purpose of this study was to shed light on how social workers reason and work with young people aged 15 and above who are in criminal environments. We also shed light on how motivation can contribute to young people accepting the voluntary interventions that social workers have available. The study helps draw attention to the potential challenges that social services face when motivational work is insufficient, and the concern is not sufficiently high to warrant the use of coercive interventions. Our empirical material was collected using semi-structured interviews with social workers who have a degree of Bachelor's degree in Social Work, whose work is to carry out investigations of young people who, due to their own behavior, may be in need of support or protection from social services.

A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.

The aim of this study was to investigate how mothers in families with strong patriarchal traditionssee their role as a mother and as a woman. The study is built upon two main questions: What arethe expectations of your family and your immediate environment on you as a mother and as awoman? And what does ?honour? mean for you as a mother and as a woman? In our paper wehad as a starting point a gender perspective that was further on applied in defining our researchquestion. We are also giving an account of the phenomenological perspective that we also had asa basis of our work. We interviewed six mothers living in families with strong patriarchaltraditions.

Chemicals are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons per day. Researchers find it increasingly difficult to determine which chemicals that are dangerous and which that are safe, and how they might affect us in the long run. Correlations have been found between chemicals, diseases and other health effects such as cancer, allergies, reproductive and endocrine disorders.

The access to good sanitary facilities is an important factor that elevates the experienced living standard as it improves hygiene and reduces the transmission of deseases. The ratification of the millennium goals by 189 countries demonstrates that this is an important international issue. Together the countries have taken upon themselves that the proportion of the population that lacked access to sustainable safe drinking water and sanitary facilities in the year 2000 will have been reduced by half by the year 2015. In Peru, the construction of sewage pipe networks to transport the sewage out of the direct human environment is progressing. The safety and sustainability of these systems can be questioned, since in Peru the sewage seldom receive any treatment before being emitted to a recipient. This is taking place in Picota and sorrunding villages as well. In the last 25 years several systems implementing small-scale onsite treatment have been introduced throughout Latin America in an attempt to give more people access to sustainable and safe sanitary facilities, reducing water consumption and taking advantage of the agricultural values of the sewage fractions while protecting the environment from its negative impact. In this study three different sanitary systems and the effects of different population growths were compared.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

Aim:The aim of this study is to examine similarities and differences in eating habits in students ages 16-19 in high school.Questions:How do eating habits differ between adolescent athletes and non-athletes?What significance does living conditions and religious background have on the eating habits of adolescents? Method: This study is of a quantitative approach using survey questions.The method used was questionnaires. Three schools participated in the study. The school provided programs with and without athletic orientation. My purpose was to give out 200 surveys but in the end the total of handed out surveys landed on 141.

The aim of this study is to understand how the library environment affects the experiences and feelings of public library users. In order to concretise this, the study sets out from the public library in Bollebygd. We wanted to find out how the library users experience the library environment. Does the library environment affect the meeting between library users? How does the environment affect their moving patterns inside the library? Which environmental factors influence the users' experiences? Our questions were: how do users experience the library environment - as a mediating space for information and culture? - as a social room and meeting place? The material used to attain the purpose of the study consists of qualitative observations and interviews, and literature studies.

The aim of this literature review was to put together scientific knowledge about the need of sexuality among elderly people, so that the nurse in the future can use this knowledge in nursing. The research questions that will be answered are: In what extent do elderly people have the need to experience sexuality? In what extent do elderly people have the possibility to practice their sexuality? In what degree do the nursing staff respect and understand elderly people's need of sexuality? How can nursing staff support elderly people in their sexuality? The method used to answer the research questions was analysis and interpretation of ten scientific articles. The results, which are presented within ten categories, shows that elderly people have a need of sexuality. Loneliness, lack of privacy and knowledge and attitudes are factors that affect elderly people's possibility to express their sexuality.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.