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 report, written by Ma?ns Ridze?n and Jonas Stenberg, presents the thesis carried out the spring of 2012. The authors met the first time in 2008, when they started their studies at Uppsala University. Since then they have completed various projects, both within and without the university. This study is based on a theory that was first conceived when Jonas Stenberg did his internship in the summer of 2010.

The aim of this Masters thesis is to deepen the understanding of how society affects literary criticism by studying the reception of two Swedish dystopian novels and their contemporary anchorage. The questions that we answer here are concerned with how critics have drawn parallels between the novels and events occurring in the contemporary society, and how the critics outlook on the future are connected to ideas about the future in the novels. The first novel, Kallocain 1940 by Karin Boye has been interpreted as a critical statement directed towards totalitarian ideologies. The second novel, After the Flood 1982 by P C Jersild, has been seen as a warning against nuclear warfare. This qualitative study is based on 41 reviews from Swedish daily press.

This report describes the development and implementation of a system for transmitting digital information at high speeds from a miniaturized submersible developed by the Ångström Space Technology Centre at Uppsala University. For instance, the vehicle shall transmit image data ? even stream live video - through an optical fibre to a monitor in a ground station. Hence, the system shall be used both to convert the image data to make it transmittable, and to recreate it at the receiver.The work includes a pre-study of the programming language and the technology used. A concept for the solution is presented together with main components later broken down into internal functions.

AbstractEssay in political science, C-level, by Ellen Linde, spring semester 2007. Tutor: Susan Marton.?HIV and gender inequalities; a lethal combination? A study of the patriarchal dominance in the international discussion on HIV/AIDS?The purpose of this essay is to study to what extent a patriarchal discourse is present in the international discussion on how to best fight the spread of HIV/AIDS. To determine if a patriarchal discourse is present or not I have used a feminist theory on patriarchal dominance. I have concentrated on the United Nations resolutions about HIV/AIDS.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

This essay is a case study about the Swedish Armed Forces during the years 1988-2004; when it transformed from a force constructed to meet an invasion, to an international force with the primary mission to help subdue conflicts around the world. The essay uses texts and documents to examine what happened between these years and to find out what drove that change.By asking the questions A) ?What happened between the years 1988-2004?? and B) ?What is the difference between the Armed Forces in 1988 and in 2004??, it is possible to also ask C)?Why did the Swedish Armed Forces change??.The essay is divided into three main parts; 1) a theory-part focused on three main theories of international relations: liberalism, realism, and constructivism, 2) a historical case study examining the evolvement of the Armed Forces during these years, and 3) a conclusions section that uses thethree theories of international relations to examine why this change happened.In examining the historical period and making conclusions about the differences between these years it was also necessary to construct a scale of military power, on which the historical case study is based..

As trading through advertisements increases, for example via advertisement websites such as Blocket, trading and contracting between individuals also increases. The contract law is the applicable legislation when individuals are trading between one another, because of the fact that individuals are to be considered equal against each another, and no consumer protection provisions are applicable. The contract law is not compelling, and general principles of contract law are therefore frequently applied within the legal area of contract law.Consistent declarations of intent shall have been delivered from both parties for a binding agreement to have been concluded. The declaration of intent, for example tender and acceptance are examples of a will to legally act. Other than tender and acceptance, the declaration of intent is usually difficult to establish and determine.In the event of the commencement of a negotiation stage between the parties, the declarations of intent are not deemed to be binding, but rather binding in the sense of a moral attachment for the parties.

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 essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The purpose of this essay is to compare a theoretical strategic process model with the strategic work in a Swedish bank. The reason of the comparison was to identify which key success factors that is essential in strategic implementation processes. To make this study feasible three qualitative interviews were executed and it also presents data from a quantitative survey performed by the bank. The theory of the study examines eight different parts that needs to be looked at attentively when new strategies are formulated. The results points out that the work at large correspond, nevertheless the theoretical framework points out the importance of the business mission to impregnate the whole strategic process.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.

The aim of the study was to assess the speech outcome in children with cleft palate operated with the Gothenburg Technique at Maria Sklodowska Curie Children?s Hospital. Eighteen participants with unilateral cleft lip palate were recorded and assessed through a single word test. Percent consonants correct and cleft speech characteristics were calculated after phonetic transcription. Intelligibility ratings and velopharyngeal composite scores were reported.