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.

Ear disease and hearing loss in preschool children can be difficult to discover and diagnose. This paper investigates ear disease in 20 children controls from 1 to 5 years of age. The aim of the study was to map prevalence and incidence for ear disease, and prevalence of hearing loss in a group of children.Twenty children wide aged 1, 1½, 3 and 5 were included and investigated according to a set protocol with psychoacoustic tests, tympanometry, ear microscopy and a parental questionnaire. The majority of the children could be evaluated by age adequate psychoacoustic tests and otoscopy. Tympanometry was the investigation method that was most difficult to perform.

Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker somundersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge ochSverige. Genom att korrelera posterna gross charge-offs och Loan loss provisions i denfinansiella rapporten bekräftas redovisningskvalitet utifrån tre olika ägarstrukturer; privatägdbank, sparbank och statligt ägd bank. Datainsamlingen görs genom databasen Bankscope ochden forskningsmetod som används bygger på Altamuro och Beattys (2010) modell. Tidigareforskning är grunden till de hypoteser som studien bygger på.

The aim of this study was to explore the role of death in the Swedish family. How do parents and families cope with the loss of a child/sibling? How do the remaining children in a family fare after loss of sibling? The study was caused out partially through a selective review of the literature on children loss in families and partially through interviews with families who had experienced death of a child. The results were analysed with help of Family system theory, Emotional theory and with an Esoteric perspective. The findings of the study were that although families do eventually cope with the situation the majority is struggling to adjust.

A hearing loss may affect the identity development and participation among adolescents. To understand adolescents with hearing loss in modern society, it?s of great importance to ascertain how identity- and participation processes occur in new areas, such as the internet.Objective: The aim of this study was to investigate what research shown regarding identity development among adolescents with hearing loss and whether social processes on the internet may influence the participation of this group.Method: A literature review was conducted to obtain a cohesive framework of research about participation processes and identity development among adolescents. Included articles have been published 1995-2015.Results: The results show the importance of the individual?s identification with the surrounding.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

Success in treatment with platinum-based chemotherapy against different types of cancer tumors is limited by side-effects such as hearing loss which can have a large impact on the individual`s quality of life. It is of great importance to continue with studies that address this complex of problems.Objective: The aim of this literature review is to investigate the impact of platinum-based chemotherapy on hearing in children and adolescents treated for different types of cancer.Method: A descriptive review of literature was made based on sources from 15 different studies on the impact of platinum-based chemotherapy on hearing in the target group.Results: The survey of the studies shows that platinum-based chemotherapy causes incidence of hearing loss by differing degree in the target group. Dosage of a platinum-based substance appeared to be the most significant factor. Treatment with both cisplatin and carboplatin was more ototoxic than treatment with only one of these. Greater risk for hearing loss was to a higher degree observed in younger children.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

Audionomprogrammet.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).

The present study deals with task-oriented conversations between a person with hearing loss and a relative or friend. The purpose was to investigate how the participants in the task-oriented context co-construct understanding, and to focus on different kind of repair strategies that the participants may use to make the hearing loss relevant in the conversation. The method used was Conversation Analysis (CA). The material consisted of eight videotaped task-oriented conversations between a person with hearing loss and their significant other. Altogether eight persons participated in the study ? four of them had a hearing loss and the other four had normal hearing.

Our purpose with this study was to look at the pawnbrokers role in the Swedish welfare state from the customers perspective. Our purpose was also to see how the customers used the loan. We wondered why people used the pawnbroker's and how the pawnbroker's could be understood as a providing alternative related to the three spheres state, market and family? Above looking at previous science we also did three interviews with people who worked at a pawnshop, a budgetadvisor and a smaller investigation with customers of a pawnshop.We came to the conclusion that the customer needed the money from the loan to buy food in many cases, according to the investigation we did with the customers. According to the employees the customers needed the money for different things, such as paying the bills or unexpected expenses.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).