The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Museums are a part of the cultural sector that over the last couple of years had to compete with the steadily growing consumption of spectacles. New techniques to attract and amaze the visitors have evolved. Living History Museums has developed a method to simulate past times by building up an environment with reconstructions. History is a non-definite science, there will never be an exact answer to how it really was, for example during the Middle Ages.This essay deals with the difference between reconstructions and authentic artefacts and how they build up an illusion of the past. In what sense does it matter if the artefacts are genuine or not? How do these museums deal with anachronistic phenomena from today's modern world in the historic environment? Additionally I discuss whether or not these reconstructions - of environment, buildings and personal characters - have any influence on the historic narrative given by the museum.

The aim of this thesis is to examine what factors that influences the management control in a family business operating in a sector in which they are under-represented. We have therefore conducted a case study of a family business in the finance sector, E. Öhman J: or Fondkommission AB (Öhman). The first conclusion is that the management control in Öhman is influenced by the environment and the increasing size of the company. We have found, however, that it is to an even larger extent affected by the fact that it is a family business even though the company is operating in a sector in which family businesses are not the norm.

Work gets more seamless and the demand on workers increases because of changes in the labour market. Studies show benefits for workers and companies if the employee achieves a balance between work and family, a way to facilitate it is family-friendly policies. A study done by Unionen shows that three out of four white collar workers choose to vobba (working and caring for a sick child), which blurs the boundaries between work and family. Research on flexibility, organisational culture and gender structures shows how these aspects affect the balance between work and family. This is a study where seven white collar workers (three men) that vobbar and two managers (one man) were interviewed.

Solid waste management is one of the most essential functions in a country to achieve asustainable development. In India, it has been one of the least prioritized functions during thelast decades. The most common ways to treat waste in India today are open dumping anduncontrolled burning. These methods are causing severe environmental pollution and healthproblems. India is one of the world?s largest emitter of methane gas from waste disposal.Since methane is a strong greenhouse gas, even small emissions have large impact on theclimate.

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

The purpose of this study was to examine and illustrate whether employed social workers, working with supplementary benefits at a social service office, felt stressed. If so was the case, we wanted to investigate if this stress that they felt had any effect on their clients. This study was based on eight qualitative interviews, of which four was with social workers and four was with clients. For a better understanding of our results we used Karasek & Theorells demand-control-support model.The study reveals that the social workers do feel stressed, but they only do so in periods. They declare that they would like to have more time for their work assignments, the meetings with the clients in particulate.

Computational techniques have transformed the journalistic approach. Journalists now have the opportunity to integrate user-statistics from the news website with their work. Singer (2011) argues that journalists seem particularly afraid of items, which they perceive as trivial or otherwise unsavory, will prove popular - potentially creating management pressures to produce more of those stories. She describes this practice as ??traffic whoring??.

Contemporary libraries face challenges in transforming their organization to meet the digitalized society. To develop the process of digitization of literature is a natural way for libraries to go when they already have more visitors online than physically. Since the demand for digital material is so sought after, we feel challenged to address the challenges of the Internet as an emerging functional medium for distributing knowledge. These developments will be able to significantly modify the nature of literature as well as the existing system of quality assurance. In this study, we explored and analyzed a digitization project at a research library.

This candidate thesis contains the possibility of expand the Swedish photovoltaic market through photovoltaic cooperatives and a photovoltaic exchange. In the current situation there is a lot of problems with production of electricity from photovoltaic, that?s why we show some possibilities how to avoid these. To understand the problem with photovoltaic produced electricity we first give you a background.We show how to expand the Swedish photovoltaic market by describing how a photovoltaic cooperative and photovoltaic exchange could work in Sweden. It have been confirmed from our market research that the interest of photovoltaic cooperative and exchange is high.To find out how profitable photovoltaic is in Sweden, have three projections been made.

The aim of this masters thesis is to examine to what extent series books for children and youth are included in the acquisitions of public libraries. It also examines which needs series books fulfil among a group of 13-15 year old children. The main question of this thesis was: To what extent do libraries provide series books for children and youth? An inquiry investigation showed that a majority of the libraries in Sweden provide these books. The main reason to provide the books was that the demand is large.

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.

Uppsatsen utforskar människans psyke utifrån den franske psykoanalytikern och psykiatrikern Jacques Lacans psykoanalytiska teori. Uppsatsen undersöker subjektets förutsättningar och möjligheter utifrån lacansk teori, samt vilka implikationer det får på symptomets plats inom klinisk diagnostik. Metoden använder lacanskt teori som beskrivningar av subjektets status, vars framställning abstraheras till en rad regler. Teorins giltighet prövas i uppsatsen mot kliniska fallbeskrivningar och andra exempelfall. I diskussionen framkommer att implikationen av den lacanska teorin om subjektet är vittgående vad gäller kliniskt diagnostik och värderingen av symptomet. .