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.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

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.

The purpose of this study was to investigate the reason behind thedecision by a company regarding the desire to use mobile access to theirERP-system and to discover whether this will involve any loss offunctionally in comparison to using the ERP-system on a computer atthe office. In addition, the pros and cons involved in using mobiledevices for accessing the ERP-system will also be examined. Semistructured telephone interviews were conducted with companies whicheither used or did not use mobile devices in relation to their work. Atelephone interview was also conducted with a consultant who isworking with the implementation of ERP-systems and mobile solutions.The survey showed that companies with staff working in the field assellers, service personnel and construction workers want to gain directaccess to their ERP-system so as to be able to act directly and takedecisions, to have the ability to provide more efficient order processingand to send out invoices more quickly. Those companies which have notopted to use mobile devices at work within this field are those whichare unsure of the connection to the Internet and the capacities availablewithin cellphones.

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.