Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Background:The concept of transition means a change in a person's life where he or she is forced to adapt. There are different phases in life that results in different adaptations. In this essay, transition is described as the physical and mental journey between the home and an elder care facility. The Aim was to describe elderly people's experiences of transition when moving from their previous home into an elder care facility. The Method used was a literature review.

ResuméDer er en løbende konflikt mellem ytringsfrihed og racistiske krænkelser i dagens samfund. I Danmark er der en del nationale såvel som internationale forpligtelser, som indebærer at samfundet skal bekæmpe racismen, hvilket nødvendiggør indskrænkninger i ytringsfriheden. Dette gøres fremmest gennem Straffelovens § 266 b.Ved at sammenligne Danmark med Sverige ser man mange ligheder imellem de to lande lovmæssigt. Der er derimod en markant forskel i den måde racismen manifisterer sig på i de to lande. Der er videre forskel på i hvor høj grad de to lande vægter statens rolle - og hvilken fremgangsmåde de anvender i bekæmpelsen af racisme.Den bedste løsning bliver at lade domstolene definere de yderste grænser mellem ytringsfriheden og racistiske krænkelser, samtidigt med at samfundet gennem samspil mellem forskellige faggrupper, fastslår at racistiske fordomme bygger på urigtige grunde.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

The purpose of this Master thesis is to illustrate the public librarian. People in general, including library users and leading personalities in the field of culture in the communities do not know the tasks of the public librarian. We presume that the vague picture of duties of the public librarian might cause problems. In this dissertation we mean to examine only public librarians, hereby we exclude for example, university- and company librarians. The sentences of this thesis are: How are the public librarians viewed, in meaning of, tasks, role/-s, comptetence/-s, status and image? And can we call it a "profession" in the classical sense? We answer these questions by using relevant literature, interviews and conference paper.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

?Between normal and abnormal? is a qualitative literature study about adults with Aspergers syndrom. The study aims to understand how a person with Asperger syndrome understand himself. The study is built around two issues. These are; how does a person with Aspergers syndrom describe himself and how does the diagnos influence the self-image.

Detection of leukocytes in semen from boars is part of the routine control of semen quality. Leukocytes in semen can cause damage to spermatozoa that leads to impaired fertilization. In the artificial insemination (AI) industry there are standard routines for the quality control of the boars and of the neat semen before use. Since 2001, Quality Genetics has not done the leukocyte examination on semen samples from boars which are used for the production of pigs for slaughter. The purpose of this study was to investigate the occurrence of leukocytes in semen from AI-boars. The questions addressed were whether there are boars that have leukocytes in their semen and how frequently it occurs and, moreover, if there are differences between breeds, or even between individuals whose semen was checked before use in AI-dose production compared to those which were not. The study included a total of 135 AI-boars, of which 67 were Hampshire, 35 Yorkshire and 33 Landrace, all belonging to Quality Genetics AI-station in Hållsta.

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

Sensory marketingAn effective instrument for libraries? We are living in a world of constant communication and information and because of that, marketing in general seem to have no distinctive effect. Consumers become overwhelmed by all the advertising messages. Due to this, it is clear that organizations like libraries must create a deeper and more personal connection to increase user satisfaction and foster the use of services, among both users and potential users. One way to achieve this is to make use of all the emotional elements of a product or a service.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Staphylococcus aureus is the most clinically important Staphylococcus species and is associated with high mortality in patients with positive blood cultures. S. aureus bacteria may cause a variety of disease manifestations ranging from minor skin infections to life-threatening conditions such as pneumonia, meningitis, osteomyelitis, endocarditis, toxic shock syndrome (TSS) and sepsis. This microorganism belonging to the gram positive cocci may also be part of the normal flora. In Sweden, penicillinase-stable penicillins are the primary alternatives to treat S.

Speech intervention for children with language impairment aims to both strengthen specific language skills and to reinforce the ability to participate in interactional contexts. Children with language impairment often have problems in interaction; therefore the contributions of the conversational partner are of great importance. Thus, the demands are high on the speech and language pathologist (SLP) for sense and cohesion in intervention. The aim of the present study was to examine how SLPs and children with language impairment interact in language intervention. An approach influenced by Conversation Analysis was used in order to identify various phenomena that occurred, and their effect on the structure of the interaction was analyzed.Four SLPs, two men and two women, were enrolled in the study.  They participated in intervention with two children with language impairment each, i.e.

The purpose of our study is to examine whether stress among social workers is present, and if so, what strategies they and their supervisors use to manage work-related stress. The study is based on a qualitative method. The data consist of interviews, with six social workers and three supervisors. The study?s theoretical framework is based on KASAM, SOC-sense of coherence by Antonovsky, demand- control- support model by Karasek & Theorell, stress theory by Hans Selye and coping strategies by Lazarus.

In this study we wanted to have a closer look at how a specific working team of pedagogues in the senior part of elementary school works with student influence through a pedagogical concept created by themselves. We have used qualitative interviews as a method to achieve relevant information from the pedagogues, and from students teached by the same.The purpose of the study was to investigate how the working team, through the concept, pursue real student influence within different school subjects and how the individual student is favored in his/her learning process. Another intention was to find out to what extent the students experience this influence. We also wanted to elucidate the advantages as well as the disadvantages of this concept, and to shed some light on how the informants view the future development of the concept.The result shows that consensus prevails to a large extent among teachers and students regarding the signification of real student influence in the everyday learning situation. It also appears that the students? abilities to exercise influence vary between different school subjects.