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.

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.

Background·ADHD  is a syndrome characterized by attention deficits, difficulty of concentration, restlessness and lack of control. The number of persons diagnosed with ADBD have increased over the past few years. One reason for the increase is believed to be that the knowledge has increased in recent years and more persons can be diagnosed . As a nurse it is important to know about ADHD and how it affects the persons with it.Aim. The purpose of this autobiography study was to describe the experience of adult persons living with the disability ADHD.Method.

5-hydroxytryptamin (5-HT) is biochemically derived from Tryptophan. Kynurenic acid and quinolinic acid are also known metabolites of tryptophan. 5-HT is considered to play a role in depression and today selective serotonin reuptake inhibitors (SSRIs) are used for treatment of depression. 5-HT may also play a role in pain perception. The aim of this study was to investigate whether a supplement of tryptophan may affect conditions such as depression and/or pain.

Introduction: Anxiety and depression are common among patients enrolled in psychiatric outpatient care. Ear Acupuncture is an alternative form of treatment that has been shown to relieve anxiety and depression in previous studies.Aim: To evaluate ear acupuncture as a group treatment for depression and anxietyMethod: A psychiatric outpatient clinic has been offering group treatments with ear acupuncture for anxiety and depression for 5 weeks. Participants of the study have answered self-rating scales Montgomery Åsberg Depression Rating Scale, Beck Anxiety Inventory and Sheehan Disability scale before and after the treatment period. Material was collected in the period 2008-2012 and has been analyzed in SPSS.Results: Data from 31 patients were included in the study. The results from the study showed a significant difference, between the measurements before and after treatment, with a reduction of the average values in the three different scales.Summary: From this study, it is difficult to draw any conclusions about the effect of ear acupuncture.

This paper presents the results of a study of dyscalculia. It is a retrospective archival study implemented with a deductive approach. On the basis of established research and theory 18 analytical categories were formulated, before a deductive thematic analysis of empirical material, consisting of journal data of 17 students investigated for dyscalculia, 14 girls (82.4%) and 3 boys (17.6%).The purpose of this study was to investigate the relationship between the concepts formulated in research on dyscalculia and actual mathematical difficulties as those found in practice of students at school.All pupils had early and long-term difficulties with mathematics, while not showing any difficulties in other subjects. Most have had an unsatisfactory learning environment. All had normal intelligence but difficulty with certain cognitive, self-regulatory and linguistic features.

Propofol is an intravenously administered, hypnotic and short- acting pharmaceutical. One common sideeffect (>1:10) and therefore a disadvantage with propofol is the local pain that arise when the initial injection is given. Why the pain arise is not clearly understood. A majority of different pharmacological treatments, different doses and combinations, alternative administrations methods and physical interventions have been tried to reduce the pain when injection of propofol is given. One important task for the nurse is to relieve pain for patients.

The aim of this study was twofold; firstly it sought to describe the human security situation of Roma IDPs and IDPs living in collective centers, secondly it tried to create an understanding for how the human security situation can affect IDPs capabilities to develop. The findings of the study were mainly based on a field study conducted in Belgrade, Serbia for two months. The results of the study were that IDPs in collective centers have a poor human security situation regarding basic income, employment, adequate housing and experienced personal security. Roma IDPs suffer from the same insecurities, but in addition also has poor human security in basic education and personal safety. Their stagnant human security situation proved to be the result of the inability to help IDPs by the actors involved in the Relief work.

This essay deals with Swedish unemployment politics during the period 1918-1932, and can be seen as a contribution to earlier research of how the policies, established by the State Unemployment Commission, was carried out at a local level. This study bears upon  Uddevalla municipality, a town in the southwestern part of Sweden, which had about 13,700 inhabitants in 1920.The research was conducted in Uddevalla municipality archives, and the sources used are above all municipal records and documents from the local unemployment committee. The measures taken by the local committee to reduce the effects of unemployment have then been compared with the directives of the State Unemployment Commission.The survey shows that the local unemployment committee, at least during the first half of the 1920s, was very keen to follow the directives of the State Unemployment Commission, and they also tried to charge the municipality's economy as little as possible. The local policy was often even more restrictive than the demands from the State Unemployment Commission. During a few years in the middle of the 1920s, when the unemployment was relatively low, most of the unemployed did not recieve any help at all.The restrictive policy, however, led to an increasing distress among the unemployed, and the poor Relief had to give financial help to a lot of unemployed and their families.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

Background: Every year, patients die while waiting for an organ due to the shortage of donors. When a patient is declared brain dead, the question of possible organ donation arises. In some cases, the patient is registered in the donor registry, but sometimes their stance on donation is unknown. The next of kin then become involved in the decision and are asked both what the patient would have wanted and how they themselves feel about donating their deceased family member?s organs. Aim: The aim of this literature review was to describe relatives' experiences of the decision-making process regarding organ donation after death.

Alla människor kan drabbas av hjärtstopp och varje år inträffar ungefär 15 000 hjärtstopp i Sverige. Att drabbas av hjärtstopp är en traumatisk upplevelse som påverkar individen på olika sätt. En ökad kunskap om patienters upplevelser utgör grunden för att ge professionell omvårdnad och kunna bemöta patienten i sin livsvärld. Syftet var att belysa patientens upplevelser efter att ha överlevt hjärtstopp. Studien genomfördes som en litteraturstudie där tio vetenskapliga artiklar utgjorde underlaget för resultatet.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

Background: Pressure ulcer is a complication that arises often due to a lowered general condition. Pressure ulcer arise because of long term compressive load application. That?s why it?s of utmost importance as a nurse to work in preventive ways, as the pressure ulcer lead to physical, psychological and social consequences for the patient. Purpose: The purpose was to describe the patients experiences of living with pressure ulcer.

The aim of this study is to examine social workers? experiences of how the ADHD-diagnosis affects their work with children and youths living in foster care and how it affects the individuals and families themselves. The study is built upon five qualitative interviews and the results are analyzed through a theoretical framework that constitutes ADHD as not only the symptoms and the medical disorder but also as a social phenomenon where the disorder is socially constructed by the current society, norms, and knowledge. The study shows that the social workers? do not rely on the sole ADHD-diagnosis in the understanding and guidance of the children and their foster parents, but rather see the individual needs of each children.