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.

Social work in Sweden has historically been mostly done by the public sector andthe work has been regulated by law. In the last two decades, private and voluntaryactors have played an important role as providers of welfare state; one of theseplayers is the Swedish Church. The aim of this thesis has been to describe thework the deacons perform in the Swedish Church in a medium-sized municipalityin Sweden. To find out how much freedom of action the deacons themselves feelthat they have and if they feel that their work is influenced by the social work thatother performers are doing. In order to reach the goal, a qualitative approach wasused where seven deacons were interviewed.

Syftet med denna studie är att ta reda på hur de privata och offentliga vårdcentralerna i Hallands län hanterar sina varumärken. Genom denna studie kan vi se hur vårdcentralerna utmärker sig från varandra i vårdmarknaden samt vilka likheter och skillnader som finns mellan de två olika verksamhetsformernas, de privata och de offentliga, hantering av varumärke.Studien är baserad på en kvalitativ metod och det empiriska materialet har inhämtats genom semistrukturerade intervjuer. Sex vårdcentraler, varav tre offentliga och tre privata, från Hallands län har deltagit i undersökningen. Resultatet har sedan analyserats med hjälp av tidigare forskning och relevanta begrepp inom områdena varumärkesuppbyggnad och varumärkeskommunikation.Resultatet visar att varumärkesarbete är något som både de offentliga och de privata vårdcentralerna, medvetet och omedvetet, arbetar med. Vissa vårdcentraler anser att varumärkesarbete är något som är viktigt för deras verksamhet medan andra vårdcentraler ser det som mindre viktigt.

The purpose of this work is to study a circulation project in Enköping municipality, where the society?s rest products are used to make beneficial products. In Enköping the rest products from waste treatment plants and private sewers are used to fertilize and irrigate Salix plantations that later are harvested and burned at the local combined heating and power plant, ENA Energy AB, to produce electricity and heat. Possibilities to apply this kind of project ona municipality in Russia are also explored.Guryevsk municipality in Kaliningrad region was chosen since there is a need to improve energy systems and reduce emissions to water and air. This municipality strives to become environmentally friendly.

The essay deals with the idea of melancholia as an exclusively male feeling associated with geniality and eminence, as it is shown in the letters of three romantic men. These letters were written by the philosopher Benjamin Höijer, the poet P.D.A Atterbom, and the musician Adolf Fredrik Lindblad to their female friends Henriette von Rosenstein, Euphrosyne, and Malla Silfverstolpe. Romantic masculinity is a neglected topic that is in need of further research. An essential characteristic of romanticism is the appreciation of feeling. According to the traditional dualistic gender division though, women represented sensibility, while men instead were associated with reason.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The purpose of this essay is to examine Marjane Satrapi?s comic novel Persepolis from a gender and postcolonial perspective. To reach this I have used several theories from mainly three different fields of theory: gender studies, postcolonial theories and theoretical texts which focus on the form of comics.My analysis has shown that idols, heroes and other cultural symbols are important for the creation of the main character Marji?s identity, but that she at the same time has many Marxistic influences. These casts of mind do not stand in opposition, but become an expression for her hybridity.

To many of us blogging is a natural part of our everyday life. Bloggers dedicate hours to writing in blogs, reading blogs, commenting on posts or answering comments on published posts. But what we choose to blog about can differ; this is an important note due to my discovery that what we choose to write about determines what benefits blogging holds to the blogger.This paper discusses the conventions of blogging as well as tries to answer the question of why blogging is so popular: why do we start blogging and why do so many choose to continue? These questions get answered by me analyzing the phenomenon that is blogging.I have studied both blogging as genre and as a kind of performance, as well as I have tried to hold an open dialogue with my informants. Thus I have concluded that blogging is to be considered a tool with many uses.

This Master's thesis examines segregation between Swedes and immigrants in school, and more specifically segregation between the two elementary schools Vikingaskolan and Tunaskolan in Lund. This case provides a particularly interesting puzzle, since Lund doesn?t have any pronounced immigrant districts, and was also recognized nationally as best municipality for its schools (2004). In this thesis we try to understand the segregation between the two schools in Lund as an implementation dilemma.The theoretical framework applies a model designed by Lennart Lundquist, which includes three potential causes for implementation problems: the implementer doesn?t understand the decision, the implementer can?t apply the decision, the implementer doesn?t want to carry out the decision.

Syfte: Riskkapital har vart av stor betydelse för högteknologiska nyföretagande dock har antalet riskkapitalbolag minskat väldigt mycket sedan IT-bubblan sprack år 2000. Huvudsyftet i uppsatsen var därför att undersöka hur IT- och kommunikationsbranschen hanterar den minskade riskkapitalmarknaden. Delsyftet i uppsatsen undersöker vilken betydelse riskkapitalbolagen har på nystartade företag inom IT- och kommunikationsbranschen. Forskningsfrågorna i uppsatsen handlar om hur nyföretagande hanterar finansieringen, hur de väljer samt söker finansiering och hur de påverkas av konkurrenter och deras riskkapitalfinansieringar.Metod: Studien bygger på metodtriangulering med insamling av kvalitativ data genom tolv intervjuer och kvantitativ data genom årsredovisningar. Resultat & slutsats: Av de tolv studerade företagen har fem företag fått riskkapital. Företagen har valt olika finansieringskällor och kontrollaversionen har haft betydelse vid valet att endast använda intern finansiering.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

The aim of this thesis is to practice the theoretical methods that are concerned during the product development process of two new products. The theoretical concepts that embody the two products are created out of a product specification which is given by a commissioner with a private interest. The primary tasks of the design of the concepts are aimed on the products shape, which is to be created as a flexible structure by using silicon rubber as material.The storage box is a further development of the already known food storage box, or lunch box, which is common used in consumer kitchens. The main idea is to design a flexible product by using silicone rubber. It will able the storage box to be compressed when it is not used, be storage friendly and not consume more space than necessary in a storage compartment.

In recent years it has become way more important for organizations to use their brand to market themselves as an employer. In a market where organizations are competing for labor it has been known that the brand can make it possible for organizations to differentiate themselves as unique and attractive place of work. The concept is called Employer Branding and if an organization wants to suceed they have to have a clear and defined structure. The concept is well known among private organizations and not as common with the public sector. The purpose of this study was to examine how a small municipality in northern Sweden is working to be an attractive employer.