On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

This thesis examines the sheep shed called Ronningsgift, and its historical functions and geographical location. The study aims to make a comprehensive gathering of the existing knowledge and to shed light on new theories about the history of Ronningsgift. This is done through desk research including literature and archive search, as well as an investigation and description of the construction and materials, and an interview. Further, I got the opportunity to take part of the results of two C14 samples from Ronningsgift. The literature and archive search shows that the most common theory of the historical function is as a guest house (g?ststuga/h?gstuga) or more traditionally called, Malst?ue/Malsteuvu.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

AbstractThe intention of our study is to examine how the view of homeless people and their life situation looks according to a selection of persons, which in their work get into contact with homeless people. The study is based on a qualitative method that includes interviews.The result of the study is based on interviews with eight persons working in the social services, volunteer organisations, the police and a security organisation. The majority of the persons that have been interviewed are normalising homeless people; they do not look upon them as different. At the same time they have the opinion that homeless people live a tougher life and that they have to fight more for their living than other people. The persons that we have interviewed share the view that homeless people live under a constant pressure of finding a place to sleep.

This essay deals with risk management and social risks, which have received increased attentionin recent years. Methods for dealing with social risks, for example within local Risk andvulnerability assessment (RSA), are currently under development. The purpose of this paper is toexamine if and how social risk can be quantitatively assessed and mapped using GeographicInformation Systems (GIS). The definition of social risk that the essay is based on states: "Theprobability of unwanted events, behaviors or conditions originating in the social conditions thathave a negative impact on the objects that are worth to preserve.? A number of social riskindicators that can be used for a spatial analysis have been operationalized based on thisdefinition.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The aim of this paperisto find out which plants the Cistercian monks might have cultivated in Sweden during the Middle Ages and which types of plants it would have been practical to grow inside or outside of the Cistercian monastery precinct. Archaeologicaland archaeobotanical studies have been consulted to find out which plants were available in Sweden during the Middle Ages. Examples, mainly from Scandinavia, but also from the continent, are used to show that the monasteries were large institutionsthat had to feed a large number of people and that there would not have been enough space to cultivate everything needed within the monastery precinct.Secondary sources have in the main been used to gather this information, except in the case of the Swedish monastery of Nydala where F-Topo, a database developed by the County Museum of Jönköping,has been used to analyse the amount of land and the types of properties owned by the monastery.The conclusion is that for practical reasons the monks would have cultivated plants that needed to be close at hand, that were rare or delicate, that could not be stored for long periods and that were used in small quantities within the monastery precinct. This would include medicinal plants, herbs for cooking and some vegetables like lettuce, spinach,and similar,that do not keep well. Most other items, grains, cabbages, root vegetables, peas and beans could equally well be cultivated outside the walls.

This is a study in how astronomy has been taught and is being taught in Swedish schools from 1905 to this date with an emphasis on the latest 30 years. It concerns the regulations and methodical recommendations/curricula for Swedish junior high school/Swedish Comprehensive school for the years 1905, 1933, 1955, 1958, 1962, 1969, 1980 and 1994. The matter of integrating astronomy with other subjects and different methodical approaches is also considered. The problem with textbooks written only for one subject when the teacher tries to integrate subjects is emphasised.Physics textbook analysis shows that astronomy teaching has over the years developed, from being based on observations, to become more and more theoretical. It also shows that the amount of practical exercises has been fairly constant in physics textbooks during the seventies end eighties but now in the nineties varies a lot from textbook to textbook. The amount of liberty the textbook gives the pupil in finding knowledge and answers himself in the practical parts of astronomy was at its lowest during the seventies.

This study is an attempt to examine how hospital libraries should develop its activities towards their target groups in time of reductions. The method was a case study of the hospital libraries in Uddevalla and Trollhättan. An opinion poll was carried out among a selection of hospital staff, patients, medical researchers and students. In addition a patient group at some wards was observed. The libraries in the study produce an annual report, which presents a proposal for developments.

Social exclusion is a problem in today?s society that we feel public libraries can help resolve since they are based on the idea of equality and openness. The purpose of this essay is to examine how public librarians think and reason about the concept ?integration? as well as what role public libraries can play in immigrants? integration process. With Jose Alberto Diaz? theory on the integration process, and Marianne Andersson and Dorte Skot-Hansen?s model for analysis of the local library profile as theoretical framework, we analyzed the responses from two qualitative interviews in small groups of 2-3 librarians from two different public libraries.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

The aim of this paper is to map out the purposes of the United Nations Peacekeeping Operations. This is done in order to see if humanitarian tendencies have been an increasingly cause for the UN to initiate an intervention with military means. This paper uses the time period from the end of the cold war until today, since that historic occurrence increased the U.N.?s involvement in peacekeeping. By using this time span it enables the survey to indicate changes in the mapping of humanitarian interventions.

This study examines university employees? perception of their employment situation and career opportunities. By tradition, fixed term contracts are used in the Swedish research community due to dependency on insecure funding. There is a current debate that questions this use of insecure employments. The employments are said to negatively affect the university?s societal role and international competitiveness.

In these days we can witness a growing number of combined school and public libraries in Sweden. It can be explained as an economy measure or as an attempt to develop the library work. The aim of this thesis is to picture how working in combined libraries affects high school librarians? own apprehensions of their professional identity. The results are based on in-depth interviews made with four high school librarians, working not only towards the students but also the public.