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.

For centuries, springs have played a significant role in our society as water supplies, reasons for where to settle down, and in folklore. There are different reasons why and where a spring forms, e.g. in what kind of soil it has its outflow. Geographic and geochemical surroundings have an influence on spring-water quality.For this project some of the springs in the Lagga perish, Knivsta municipality, Sweden, were selected for a closer study. Water samples were collected from springs for analysis.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

In visual programming the developer specifies her code, using visual tools. Within the range of visual programming languages lay icon-based languages, form-based languages, and diagram languages.Mediator is a multimedia authoring tool that allows the user to create interactive CD-ROM presentations, dynamic HTML pages and Flash projects, without any coding or scripting. The user can create interactivity in her project, using event driven and icon-based visual programming, through a ?drag and drop? user interface. This report intends to determine some of the qualifications of a tool of this kind, as well as its limitations.The report is based on a case study, in which a smaller software application was to be updated using Mediator 9.

Online shopping is growing and its turnover increases each year. Internet hastherefore become an important retail location for companies. Web shops lack thephysical room for marketing as well as face-to-face interaction between customer andsalesperson. Therefore there is a need to develop marketing and customercommunication methods for this way of shopping. In physical shops the customer hasthe ability to try on the garments and be pampered by the staff.

By studying recent literature and following current research we know that language awareness and a rich language is important to all children when learning reading and writing and that decoding and understanding of the words are the fundamental processes in reading. How do pupils with visual impairment learn how to read and write? What strategies do they use in their contacts with reading and writing? What are the advantages do pupils with visual impairment have when learning to read and write? These questions have been the starting points in a study we have done by following two pupils with visual impairment. By meeting and discussing with the children, their parents, teachers, and lowvisiontherapists we have got a deeper knowledge in how these children meet the language in reading and writing. We have also come to an understanding regarding people surrounding the children have to make reading and writing comprehensive, enjoying, and meaningful.The problem for a child with visual impairment is the decoding, to catch letters and pictures of words good enough with the sight.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

My purpose with the study is to investigate if it is possible to argue in favor of organizing public libraries according to the client based theory. To create a base to argue from I have studied UFO, a department focused on young adults at the age between 15 and 25 at the public library of Malmö. This case study, performed by investigating the documentation of UFO as well as conducting an interview with the project leader, is the base from which I then can argue for or against the idea of organizing public libraries according to the client based theory. Public libraries should always reflect the communities they serve. This challenges the staff of different libraries in different regions to arrange their organizations accordingly to their local population and to be flexible enough to follow the changes of this population.

The purpose of this study was to evaluate the support program, given to cancer patients in order to promote their own efforts to quit smoking and to study if they kept their changed cigarette consumption 6-18 months after their cancer treatment was done.Method: We have used a descriptive qualitative method with semistructured interviews which were made in the spring of 2010 at Uppsala University. The informants in this study were smoking cancer patients which had been given radiotherapy at the oncology department at Ryhov hospital in Jönköping, Sweden.The results showed that three out of eleven informants were still not smoking after their treatment ended. All informants agreed that information about the effects of smoking on their radiotherapy were important.This study also showed that there are areas in which the support program could benefit from being changed. Of those informants who did not succeed in their efforts to quit smoking, many felt that the support should have been more direct in the sense that the staff should have followed up on their progress more frequently. These unsuccessful informants also stressed that the location for where the information was given could have been more private.

The ambition with this piece of work, a collaborative project between a landscape architecture student and an architecture student, is to design a centre for art and culture at Lilla Stenshuvud near Kivik in Skåne in the south of Sweden. Though the project draws upon existing plans for an institution like this on the site, it has been independently developed and can thus be regarded as a project sufficient in itself. During the work-in-progress a proposal has been shaped which considers the existing landscape and emphasizes its characteristics. Great effort has been invested in the centre?s location, and thereafter the work has focused on finding an expression for the art centre that connects to the specific character of the surroundings in this part of Skåne.

The purpose of this study is to assess the state of health of the individuals living in Löddeköpinge during the middle ages, whose remains were excavated by Chintio, H., 1975-80. The location is thought to have been a trading community that ceased to flourish towards the end of the Viking age. The main focus of the essay is to examine the occurrence of osteoarthritis (sv. artros), trauma, and analysis of stature, in order to understand population health during this time period. Osteoarthritis has never been researched in Löddeköpinge and the analysis showed that, of the 60 skeletons examined, 68,3% demonstrated some change in the skeletal joints, which is much higher than in the comparative material obtained from Lund and Sigtuna.

Thavenius (2009:23-122) and Dahl (1999:49-82) explains that literary education in school has gone from, in the 1800s, barely existed on receiving the fairly central location it has today. Fredriksson (2010:2-3) points out that there are several threats to the ancient writers and writings in danger of being forgotten. The purpose with this essay was to examine how to work with literary history in school, and whether and how to work with regional literature history. To fulfill the purpose of this paper three high school teacher in Swedish were interviewed.The survey shows that respondents working in various ways with the history of literature, either in the eras, themes or projects. The perception of what literature and the authors to be affected varies between respondents, particularly the perception of the work about authors from Värmland.

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.

This is an interview based qualitative case study on two Women's Migrant Associations in Malmoe, which I interpret as being part of a women's movement, with characteristics of a new social movement. The aim of this study is to get a deeper understanding on how the collective identity is being constructed, in this women's movement where the membership is not based on an exclusive ethnic identity.I make a two dimensional analysis that departs from a social constructivist underpinning, including the theories Transversial Politics, Postcolonial feminism and New Social Movement Theory.First I analyze the construction of collective identity from the external social and cultural context, and get confirmed that the collective identity of the movement is based on a common experience of social exclusion and a plurality of actions that aims to fight the structural injustices based on gender and ethnic discrimination. Secondly I analyze how the collective identity is being constructed and maintained from the interactions between the members of the movement, from an understanding of Transversial Politics. My findings show that the members of the movement interact in a participatory democratic way which generally corresponds to Transversial Politics. According to Transversial Politics this can lead to a construction of an empowered inclusive collective identity for the members and as my empirical study confirms it also means possibilities for deconstruction of boundaries between social groups..

This study aims to map the opinions and attitudes of lokal elected officials regarding corruption and corruption preventing measures. The study also attempt to determine weather opinions differ based on the interviewed party political affiliations. The study material of the thesis is therefore largely based on interviews with elected representatives from the municipalities; Älmhult, Lessebo and Tingsryd.  .