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.

This thesis presents a system which has been implemented to satisfy a need in theresearch on how speech planning interacts with syntactic and prosodic structure inspontaneous speech. The long-term purpose of the research is to provide models forautomatic parsing of spontaneous speech and for psycholinguistical modelling of speechproduction. Identification of inhalation pauses is an important step in the developmentof automatic methods for spontaneous speech parsing.Identification of inhalation pauses is considered to be a keyword-spotting speechrecognition problem. Hybrid HMM(Hidden Markov Models)/ANN(Artificial NeuralNetworks) approach is applied to this problem. Method gets 90,8% in Recall, 66,4% inPrecision and 76,7% in F-score.

Science and technology has been the bedrock of human growth and dynamism. Man has over the years distinguished his existence from all other beings by his ability to champion and fashion his existence. Among his tools is biotechnology which actually attenuates the fears of aging and death.Human reproductive cloning stands out as one of the means through which biotechnology plans to achieve this perfect existence for man. Technological advancements in the field of biotechnology are now in the threshold of human procreation.Human reproductive cloning is seen as an assisted method of reproduction which creates a newborn that is genetically identical to another human being.Human reproductive cloning as a technology and as a means of reproduction is not without its pros and cons. In as much as the technology promises to mention but a few, hope for the infertile couples and single parents, as well as the hope of reproduction without passing on hereditary diseases; it at the same time beeps some flashes of worry.

Nuvarande metoder för att diagnostisera svampinfektioner i nagel är långsamma och troligen ganska okänsliga. Diagnostik görs vanligen genom direktmikroskopi och odling på svampsubstrat. I ett försök att minska analystiden och att öka känsligheten användes i denna studie realtids-PCR (Polymerase Chain Reaction) för att påvisa dermatofyter. Optimering och validering gjordes av en PCR som var generell för dermatofyter och en PCR som var specifik för Trichophyton rubrum. Optimeringen innefattade annealingtemperatur, Mg2+-koncentration och primerkoncentration.

The field trial Exploatering av höga P-AL-tal (Exploiting P in heavily P dressed soils) started in 1982-1983 and included seventeen study sites placed across Sweden. Each site included three treatments, one unfertilized control (A), one aiming at replenishment of harvest removal, i.e. fertilized with 15 kg P ha-1 year-1 (B) and one over-fertilized (C) with 30 kg P ha-1 year-1. In this thesis data from the five longestrunning study sites are analysed based on four hypotheses. The hypotheses stated that in soils with high P-AL values and a pH over 6.0 P-AL will not decrease over time in the control (A) or in the replenishment treatment (B), that P-AL and P-HCl in the top soil will increase at all sites for the over-fertilized treatment (C) and that yields will not decrease as long as the P-AL is above 12 mg P 100 g-1 soil. My conclusions from the analysis of data from the selected sites are as follows: - A pH above 6.0 cannot guarantee a stable P-AL value in an unfertilized but phosphorus-rich soil. - The P-AL of unfertilized soils decreased faster at lower soil pH than at higher pH. - In the replenishment treatment (B) the rate of P-AL decrease seems to fall at a pH of 6.5. However, the influence of the soil type cannot be ignored. - P-AL and P-HCl did not increase in all over-fertilized treatments.

Swedes and Swedish Culture are controversial political subjects in Sweden. The definitions for Swedish culture are very vague and what is the answer to the question: Who can be called Swedes? It has been debated in Sweden more since Swedish Democrats crossed the four percent threshold necessary for representation in the Swedish parliament. Swedes or Swedish culture on a large internet forum with 2 million visitors per week called Flashback forum is material for this thesis.Flashback forum has currently more than 50 million posts published and has more than 970 000 users. Flashback forum is more and more often mentioned in Swedish media.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

De genusrelaterade skillnaderna inom fenomenet smärta är en aspekt som måste betraktas i omvårdnadsarbetet. Många faktorer påverkar smärtupplevelsen och sjuksköterskan måste ta hänsyn till dessa för att kunna göra en korrekt bedömning. Syftet med denna studie var att undersöka om det fanns skillnader i män och kvinnors smärttröskel och smärttolerans, samt om skattningen av den upplevda smärtan skiljer sig mellan könen. En inriktning mot akut fysisk smärta har gjorts i detta arbete. Arbetet har utförts som en litteraturstudie som använt sig av databassökning för att inskaffa det vetenskapliga materialet.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

The concept of vulnerability is the capacity or the sensitivity to become damaged. Vulnerability are characterized by one or more of the following terms; a system´s sensitivity to exposure to shock, stress or interference, the state of the system in relations to a threshold of damages, and the system´s ability to adapt to the changing circumstances. Vulnerability in this study is referring to the sensitivity of the circumstances that lead to sustainable livelihood that can´t be maintain and that there is an inability to cope with and manage stress. The choice of making a study in this area is based on that action needs to be taken to moderate the vulnerable aspects of society, in this respect in relations to storms. Analyzes of the social vulnerability to climate change or natural events is needed for effective actions.

On board ships different type of maintenance activities take place. Some of those require working with vibrating handheld tools. Traditionally there is a high awareness of the risks with different type of duties such as protecting the skin from oil or other chemicals, the eyes from splashes and hearing from high noise levels. The experience we have from our time as on-board cadets are that there is less information about vibration hazards available compared to the information concerning other hazards on board.There are threshold values that workers, by law, are not allowed to exceed when working with handheld vibrating tools. The purpose of this study is to investigate how common the use of this type of equipment that can cause damage by vibrations, to the hands and arm amongst the deck crew, and if the crew informed about the risks involved.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

In April 1986 an accident occurred at the nuclear power station in Chernobyl. Radionuclides were spread all over Europe including Sweden. Today there are still measurable concentrations of 137Cs in the different ecosystems in the contaminated parts of Sweden. The wild boar is the second most popular game in Sweden and today the Swedish population consumes more wild boar meat than ever. As the wild boar population increases the wild boars are moving further north towards the contaminated areas, which creates an interest to study the state of 137Cs in wild boars in these areas. Muscle samples from wild boars collected during 2010-2013 were analyzed based on 137Cs content.

Bronchiolitis is a common performance decreasing disease in horses (Bracher et al, 1991¸Dixon et al, 1995) Its medical treatment includes inhalation therapy with corticosteroids and b2-adrenoceptorer stimulators. Use of both these medicines is prohibited for sport horses and athletes. Because the facemasks used for inhalation therapy are not airtight, there is a risk for leakage of these medicines. We wanted to see if cross exposure of nearby horses can result during normal recommended treatment of a horse, and assess if this could result in doping positive urine sample from the person treating the horse and from horses in the same airspace. We did a pilot study with four healthy horses. The experiment was divided into four parts.

In this study potential health risks for employees in connection with handling of bottom ash and bottom ash water at a Municipal Waste Incineration (MWI) plant have been investigated. Air surrounding the bottom ash and the bottom ash water has been examined. MWI is one of the primary ways to manage solid household waste, and bottom ash is the main solid residue produced by the incineration process. Bottom ash constitutes about 15-20% of the original waste. The bottom ash is extinguished in a water bath (bottom ash water).The study was carried out in a MWI plant in Karlstad, Sweden.