Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

En kvantitativ studie av incitament och avkastning på 338 aktie- och 33 hedgefonder med säte i Sverige genom att variablerna fondförmögenhet, antal fonder i fondbolaget, prestationsbaserad avgift samt prestationsbaserad lön testas mot avkastning och risk. Vi finner att en större fondförmögenhet leder till lägre avkastning, fler fonder i fondbolaget resulterar även det i lägre avkastning för fonden än för motsvarande i ett fondbolag med färre antal fonder. Vår variabel prestationsbaserad lön resulterar i lägre risk för fonden och vår variabel prestationsbaserad avgift resulterar i högre risk. Vi kan inte utifrån våra resultat fastslå att agentteorins antaganden om incitament och kontroll i svenska fonder har en avgörande roll. Däremot hittar vi effekter vilka sannolikt har sin förklaring i agentteorin men då de inte är entydiga går det inte att generalisera sambandet..

Är sambandet mellan ungdomars depressiva känslor och föräldrars beteenden i nyckelsituationer större än sambandet mellan depressiva känslor och allmänna uppfostransstilar? Detta har vi undersökt genom att låta 108 högstadieelever fylla i en enkät och sedan analysera deras svar genom hierarkisk regression. Tidigare forskning har påvisat att positiva beteenden är viktiga när det gäller föräldrars uppfostran och depressiva känslor hos ungdomar. Uppvisandet av positiva beteenden verkar dock inte likaviktiga som avsaknaden av dem. Vi har i vår studie gått ännu ett steg längre och våra resultat visar på att hur föräldrar beter sig i nyckelsituationer har större betydelse för depressiva känslor hos ungdomar än vad allmänna uppfostransstilar har.

The purpose of this study is to describe and analyzes how the bookmobile librarians approach to purchase and selection and the range of views that may exist. The study is based on a qualitative method using a document study and three interviews included. The document study looking closely at public libraries library plans in Vastra Gotalands county. The qualitative interviews gets a closer look at librarians´approach regarding the purchase and selection and also if there are any similarities or differences between mobile library activities versus the main library.The theoretical framework is based on Sanna Taljas study where she has identified three different perspectives on the library´s music department. These are categorized as the interpretative repertoires and involves three categories of approach to quality.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

AbstractWhy don't (some) regimes with formal democratic features undergo transition to democracy? Which are the internal dynamics of these regimes that can offer comprehension to this state of affairs? The main purpose of this thesis is to advance the above questions, and, on a lower level of abstraction, examine the case of Egypt. The Egyptian regime is characterized by, for instance, a multiparty-system, steps toward economic liberalization, and some level of persistent state opposition, and has been considered on the way to liberal democracy, but can still hardly be estimated as such.Thus, the thesis takes part in a theoretical framework on democratization, and further analyzes the case of Egypt on grounds of socioeconomic development, political culture, and class configuration. By this contextual approach, the thesis adduces that a low level of modernization, an incomplete democratic political culture, and a bourgeoisie supported by the state are impending significant factors. The thesis additionally remarks on the interconnection of the adopted theories, and discusses a potential need for new theoretical propositionsA secondary aim of the thesis also gives some insights into the concurrence of regime stability and the absence of democracy in, what often could be labelled, authoritarian regimes.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

This is a hermeneutic study that analyzes and discusses whether it is possible to find Christian ethics in the TV-series Beverly Hills 90210 (1990) and the spin-off 90210 (2008) and how they differ in the preparation of these. I also aim to, based on my research, illustrate the discussion of Christian ethics in the curriculum and why we need a multicultural education.I have chosen three episode of both TV-series and I divided each episode into different themes, each theme is a phenomenon that I perceive to be a part of a Christian ethical position. Then I argue, using the theologian Stanley Hauerwas, these themes really can relate to what may be perceived as Christian ethics. In order to discuss how Christian ethics and secular ideals are connected I find the theory of secularization usefull. The results I came upwith is that I find a theme in each episode which I percieve to be a part of a Christian ethical position.

The purpose of the study was to describe the nurse´s role and experiences aroundpreparation of children in front of peripheral venous catheter (PVC) placement andblood draw. The study used a descriptive design with qualitative approach and wasperformed on a pediatric clinic in Sweden. Semi-structured interviews were performedwith seven nurses of whom the first was a pilot interview, which was included in theresult. The recruitment of nurses was made by a purposeful sampling, maximumvariation sampling, with help of the quality coordinator of the pediatric clinic. Thecollected data was analyzed with the manifest qualitative content method.

By conducting a text analysis this study analyzes possible similarities in the portrayal of story characters between historical Norse myths and contemporary film productions. The chosen historical texts are two stories from Norse mythology which render a myth about Thor and a giant named Hrunge as well as the myth Trymskvädet. The selected movies are two of the comic company Marvel?s productions about super heroes ? Thor and The Avengers. Different categories that this study compares are how the characters are defined by their possessions or artefacts, the actions and the choices which the characters make, and also how their relations, roles and origins are being portrayed.

This essay analyzes the doctrines of the revival preacher E.W. Kenyon (1867-1948), such as perfect health, faith and positive thinking. Two of his late works from 1941 and 1942 is analyzed and contextualized referring to the contemporary New Thought movement, Christian revival movements and religious pragmatism in America during the late 19th century continued into the 20th century. Kenyon?s anthropology, his soteriology and epistemology is showed to be pneumocentric in a way that can be compared with the New Thought movement, but also has connections to Christian revival theology and Christian mysticism.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

Many political reforms are currently implemented in the Swedish schools. The trend indicate that education in Sweden follows neo-liberal restructuring policy, that highlights assessment, marketization and surveillance in different aspects. According to the new curriculum LGR 11 the school head is the school's educational leader with responsibility for the school's results and development. The reforms put new demands on the school heads tasks, their responsibility and leadership. The aim of my research study is to investigate how the school heads experience andhandle this situation.

This master thesis is intended to give an increased understanding of the stress state in an axle, which is assembled in one of Atlas Copco?s mountain drilling rigs. The main problems investigated were how the axle is affected when the bearing is worn, when the pretension is varied, and how to dimension the axle. Answers to these questions were found by using hand calculations, practical testing and with Finite Element analyzes. The dimensioning of the axle is currently based on the bending stress, but the author?s opinion is that the axle should be dimensioned considering the equivalent stress.

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.