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.

The purpose of this study was to examine people's experiences of self-medication with cannabis in relation to post-traumatic stress disorder and professions? opinions of cannabis for medical use. The study focuses on norms and values as well as its impact on individuals. A qualitative approach was used with thematically open interview questions, in order to gain an insight into the interviewees? reality and their experiences.

Hur läroböcker är utformade och vilket innehåll de har är inte en slump, utan ett resultat av åratal av forskning och ett samhälle i konstant förändring. Idag tar vi det som en självklarhet att ett stort kapitel i biologiundervisningen, såväl på högstadiet som i gymnasiet, tas upp av evolutionen, det vill säga läran om livets utveckling. Så har det inte alltid varit.Denna undersökning ämnar till att se om det finns ett samband mellan sekulariseringen av skolan och hur ämnet evolution har formats i biologiläroböckerna för högstadiet och gymnasiet. En textanalys har gjorts av 20 läroböcker från olika stadier och tidsperioder, resultaten har sammanställts och diskuterats.Sammanfattningsvis kan konstateras att biologiböckernas innehåll har förändrats i takt med dels sekulariseringen av den svenska skolan och dels olika skolreformer som gjorts under 1900-talet. Till detta kan vi addera de framsteg som naturvetenskapen gjort från andra halvan av 1800-talet fram till idag.

Employers are becoming more and more aware of that the internal communication between employees is the reason why organizations are being held alive and also what impact the office environment has on employees work performances and their communication. The aim of our study was to gain an understanding of what significance an office's spatial design has for the communication between employees and managers in the workplace. We have through qualitative interviews with managers and employees from different business cases gotten a perception of their ways of communicating with each other. The results showed that employees and leaders thought that they shared the same picture of what their communication was like in reality, how they thought their ways of marking their territory in the office was understood and respected and what their opinions and expectations of how the communication between them and their leaders should be like. These results were then analyzed in consideration with relevant theory and previous research in the disciplines of office environment and communication studies.The main conclusions that have been drawn from the analysis are that the work environment's design can be both positive and negative at the same time and that what should be focused on is the leaders' communication. The leaders and their employees have to communicate more about their communication between them so thart misunderstandings can be avoided in the office environment - and therefore become more effective..

The aim of this study is to go into depth and analyze the identity ?immigrant? (invandrare) and how it is constituted in Dagens Nyheter, Svenska Dagbladet and Sydsvenska Dagbladet. An investigation (SOU 2006:21) by Swedish authorities concludes that immigrants are portrayed in an unfavorable way in Swedish media, whilst Gunnar Sandelin in a debate article in Sweden?s biggest morning newspaper (Dagens Nyheter) meant that Swedish media lies about immigrants, creating an image of them that is too favorable that is not in touch with reality. This gives this thesis momentum to further investigate the identity immigrants are given in Swedish media.The theory and method used in this thesis is Laclau?s and Mouffe?s discourse theory.

With examples from a single classroom situation, several educational moments show what goes on between the teacher and the student. The teacher?s responsibility in the learning process is, with a gesture frozen in the air of the moment, to lead and follow the student in her tentative efforts at seeking knowledge. Initially, it is an attempt to shed light upon the "not yet seen" with a certainty that the student herself possesses the capacity and the aptitude to reach greater insight and clarity in her understanding. The Validation/Feil Method presented in this instructional situation illustrates how best to communicate with elderly people suffering from Alzheimer?s dementia.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

The aim of this thesis in Archival Science was to explore the concept of electronic archives and the challenges that might be encountered when attempting to move archives into a new digital age, as well as having a closer look at the term e-archive itself. Another aim was to explore how the OAIS reference model works in practice.To explore these questions I decided to do a case study on E-Arkiv Stockholm, a functioning e-archive. I decided to do a study on several documents that were created throughout the project, these included documents related to the planning of the archive, as well as the final report. My reason for this method was that these docu-ments came straight from reality and would give a clear and unbiased view of the project and it?s many aspects.Examination of the documents showed that the OAIS reference model and its concepts had been the foun-dation of much of the planning.

The purpose with this essay is to illustrate the problematical mother-daughterrelation in Mar-gareta Garpes drama/play ?To Julia? through a psychoanalytic and philosophical perspective. To get a deeper understanding for the relations between mother and daughter, and the kind of motherhood that Gloria is practising in the play I have used a hermeneutic method in search for answers to the questions: Why does Gloria take a position as a so called friend or sister in the interaction with her daughter Julia? Why is not mother Gloria capable to be mature, caring and nursing in the interaction with Julia? Through Gloria Margareta Garpe is giving me possible answers: Gloria is still seeing herself as a rejected and lonely child. The role of the daughter Julia in her mother?s life is to fill an empty space that was created in Gloria?s adolescence when she experienced the same feelings as Julia in present time in the play.

The purpose of this master thesis is to implement and validate a Power System Stabilizer (PSS) to a generator at Trängslet hydropower station in Dalarna, Sweden. Problems with local rotor oscillations can occur at the hydropower station when power is transferred on a new power line (130 kV) from Northern to Southern part of Dalarna. To ensure good operation properties on this power line Fortum Generation AB and Fortum Distribution AB wants to activate a PSS on a generator.There have been investigations in which situations and what equipment that contributes to rotor oscillations. When this is known the PSS is tuned to damp these oscillations by choosing a good set of parameters. The most important parameters for good performance are to choose amount of gain and phase compensation.

Virtual Reality och 3D-visualisering är en snabbt växande teknikområde som använder sig av datorgenererade världar för att simulera verklighet och interaktion. I Fiskefunktionen på Länsstyrelsen Gävleborgs projekt ?Återskapa fiskvandring i Gästrikland? (ÅFiG) fanns efterfrågan om en 3D-visualisering och hur den kan användas för ökad förståelse av den tilltänkta återställningen av fiskvandringen i Gavleån och Testeboån. En 3D-modell skulle utvärderas inför planering av beslutsunderlag inför ombyggnation av dammarna vid Forsbacka Järnverk samt visualisering av hur väl kulturminnesområdet bevaras. Dock lades ÅFiG-projektet på is, så resultatet kom ej till användning för beslutsunderlag, men ett arbete har gjorts som förstudie inför modellutveckling i framtiden.

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Few would disagree that the media landscape has undergone significant changes the last decade. From bulky computers and plain mobile phones to portable High-Definition computers and multi-functional smartphones. Other media, such as newspapers and music, have evolved and prospered in a digitalized environment. The constant urge to digitalize aspects and functions of our daily lives seems almost instinctive. Television has taken further steps into this environment as it is now accepted and featured via the Internet.

This study deals with the concept of ?integration?. Starting from the concept of reality as socially and linguistically constructed, it is an attempt to see how lingual constructions and perceptions affect the official structures of society and vice versa. The main purpose is to compare the different meanings integration has in a sociological context and in a political one. Further, the purpose is to see how the relationship between the sociological and political concepts affects the integrational work in the Swedish County Administrative Boards, and which consequences these effects might have.