För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

This essay presents an example of the musical life of a female composer active in Sweden during the late 19th and early 20th centuries. Through a case study on composer Sara Wennerberg-Reuter (1875-1959), the essay contributes information to her biography, which had been lacking specific details.Wennerberg-Reuter's biography has been discussed regarding traditional roles of women in music, her relationship to her own artistry and other active women composers, and finally the contemporary reception of Wennerberg-Reuter as a legitimate composer. Aesthetical theories prevalent during Wennerberg-Reuter?s life has been applied in these discussions, such as those presented by Citron, Öhrström and Hanson, combined with Citron's additional theories considering masculine/feminine elements in the musical approach.The main conclusions reached regarding the specific conditions enabling a professional status as a composer and woman in Sweden during the given time are;a) the liberal permission by the family to pursue higher education in composing, since this was in opposition to the traditions of the time.b) the access to a network of musically active women, from which a sense of being part of a female community can be created.c) the acceptance from musical institutions such as higher educations, composer's societies and media critics..

My project is based on a journey to India in thewinter of 2011-12. I knew that I wanted to dosome sort of travelouge based on my photos fromthe trip. I also knew I wanted to do some sort ofbook. How this, the story of my travels in India,would be told and what the theme was going to be,that was more elusive.I started out with the notion of a retelling of theold epic Ramayana and combining this with mytravels and the critical perspective of Edward W.Saids Orientalism. This proved to be an impossibleequation and I also had to rework my plan to fitthe tight timeframe I had.

This thesis was performed at Zetterbergs Industri AB. Zetterbergs is designing, building and mounts body systems for trucks, including dumpers and tippers. The assignment for the thesis was to design a door hinge for a spreader gate. The spreader gate is the top of the two tailgates on a dumper or tipper and opens back and outwards when tipping the cargo. The spreader gate controls the mass flow of the material being tipped.

This report is a documentation of a Master?s thesis of 20 credits performed at the educational program of Technical Product- and Production Development with Design at Halmstad University. The project is carried out in cooperation with Hafa AB in Halmstad.The purpose of this project was to bring forth a concept of a bathroom cabinet for Hafa?s new selection Young through creative design methods. The selection is supposed to attract the younger purchaser but also a target group that dare to experiment with home furnishing and appreciates new design.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

This report deals with an exam report written by Olle Hjalmarsson and Thomas Likar, students at Högskolan i Halmstad. The project was carried out for Haldex Traction AB in Landskrona whose business consist of manufacturing automatic all wheel drive systems (AWD-system). These systems consist of a plate clutch which activates all four wheels of a 4-wheel driven vehicle. An important component in these clutches is the accumulator which basically consists of a piston under the load of a spring which creates an oil pressure with the help of an electric motor used for actuating the clutch.At Haldex difficulties has been experienced regarding the assembly of the accumulator parts due to the small tolerances between the piston and the hole of the accumulator in the cast aluminium housing. Attempts have been made to assemble the parts in existing robot cells.

AbstractWe all have experience of dwelling, which means that everyone can have an opinion about the architecture of the dwelling. Today the building companies do not have time enough to investigate which architecture qualities their clientele ask for in their apartments. JM AB use to call their apartments ?generous city apartments?. But do these apartments fulfill the needs of their dwellers? And what would the apartments look like if they were designed according to the wishes of the dwellers? When JM AB get knowledge about the dwellers needs and wishes they can make even better apartments for their future customers.The purpose and the objective with this report are to draw up proposals for tenant owner flat.

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

Syfte: Syftet med denna kandidatuppsats är att få en förståelse för varför så stor andel av fastighetsmäklarstudenterna vid Högskolan i Gävle i slutändan väljer ett annat yrke.?Vilka faktorer ligger till grund för valet att byta yrkesinriktning för de studenter som fullbordat sina studier till fastighetsmäklare vid Högskolan i Gävle??Vilken roll spelar HIG i studenters val att inte arbeta som fastighetsmäklare??Hur påverkar studenternas inställningar och förväntningar på mäklaryrket i deras val att byta bransch??Hur påverkar de speciella omständigheterna i fastighetsmäklarbranschen ett eventuellt branschbyte?Metod: Vårt forskningsarbete har utgått från en kvalitativ inriktning med det hermeneutiska perspektivet som grundpelare. Vi har utfört totalt 45 stycken intervjuer både personliga och per telefon där dock ett fåtal besvarades per e-post.Resultat & slutsats: Våra slutsatser sammanfattas i följande punkter.1.Den stora arbetsbördan i kombination med arbetstiderna2.Lönen. Både dess struktur och storlek i förhållande till arbetsinsats3.Felaktiga förväntningar och inställning till yrket4.Tufft yrke med hård konkurrens5.Inga eller få arbeten på orten + FamiljesituationenFörslag till fortsatt forskning: Vår studie begränsade sig till att endast omfatta högskolan i Gävle men en rikstäckande undersökning borde vara av intresse för både branschen och högskolorna. Det vore även intressant att analysera skillnaden mellan varför folk tror att andra byter yrke med varför just personen själv bytte.Uppsatsens bidrag: Vår förhoppning är att denna studie skall innehålla ett nyhetsvärde för flera inblandade parter i fastighetsmäklarbranschen, studenterna som läser till fastighetsmäklare, Högskolan i Gävle och sist men inte minst fastighetsmäklarbranschen själv..

Motivation, in an organizational context, is about whether the employees feel that their work is worthwhile, satisfactory and that there are opportunities for further development within the organization. However, motivation can be affected by a number of factors that originate from the employees? characteristics, the characteristics of the situation and the individuals perception of that situation. A factor that could lead to a low level of motivation is if the employee feels that his work is monotonous.Thus the purpose was to study the factors that lead to motivation and job satisfaction in a working environment that generally is considered monotonous and dull by investigating the target group cashiers at two Swedish grocery stores called Ica Kvantum and Coop Forum.In this study a quantitative method was used by the design of a questionnaire. The questionnaire was used to get a general idea of the factors that the respondents consider motivating in their work.The results and the analysis of the questionnaire show that you really cannot make any general conclusions since there are many different factors that lead to motivation depending on who you are as an individual and in what phase of life one finds oneself.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.

Bakgrund och problem: Det finns mycket litteratur skrivet kring styrning i privat verksamhet, dock glöms den offentliga sektorn ofta bort, trots att styrning krävs även i dessa verksamheter. I denna studie kommer att fokuseras kring styrning i den offentliga sektorn och närmare bestämt i den akademiska världen. Anställda inom akademin värderar ofta friheten att själva kunna organisera sitt arbete högt, vilken kan hämmas av de finansiella begränsningar som dessa organisationer innehar. Här har strategin en viktig uppgift i att visa för de anställda i vilken riktning de ska sträva och få dem att fokusera på rätt saker. Vi ser att de finansiella begränsningarna kan hämma de anställdas frihet och på så vis påverka motivationen negativt.