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.

Syftet med denna studie är att kartlägga hur elever i behov av särskilt stöd upplever de special-pedagogiska insatserna, om de upplever eget inflytande över sin situation och hur eleverna upplever den specialpedagogiska miljön där insatserna sker. Den insamlingsmetod som använts är kvalitativa ostrukturerade intervjuer. Sex grundskoleele-ver i behov av särskilt stöd från två olika skolor, år 3, 4 och 5 har djupintervjuats. Studien be-handlar tidigare forskning om elever i behov av särskilt stöd, styrdokument och riktlinjer, spe-cialpedagogisk historik, dilemma och utmaningar samt inflytande, delaktighet och samspel. Bronfenbrenners utvecklingsekologiska teori utgör den teoretiska ramen. Resultatet visar att eleverna upplever de specialpedagogiska insatserna positivt. Relationen mellan elev och specialpedagog upplevs som god och välfungerande.

SummaryThis master thesis in ethnology examines the practices around the phenomena of vintage andsecond-hand clothing in the early twenty-first century. The resurgence of vintage and retro confirmsa craze for the style periods of the past and are linked to a more widespread interest in yesterday'sfashion and objects. Television and other media outlets showcasing vintage display that it issomething that interests many in society today. More vintage dealers are pushing to change theoutlook and perspective on an old, worn in object or piece of clothing. The idea is that this objector piece of clothing holds the magic of the past and therefore becomes valuable or sought after.

The graduation essay has been carried out in co-operation with Kalmar Industries in Lidhult, Sweden. The purpose of our essay was to develop a complete construction solution on a hoist that could lift a laying wheel, lift it up and then turn it 90 degrees. After that the wheel shall be placed in a special holder.The background of the essay is a record of reports of damage wheels when they been incorrect lifted with a forklift. The hoist shall be used together with the same forklifts that manage the wheels today. Together with our instructor at Kalmar Industries we developed a requirement specification and from that we got free hands.However this was not the main task from the beginning, then a simular hoist should be develop but used directly in the assembly workshop without using a forklift.We started to find principle solutions that later was evaluated against the requirement specification.

The subject of this study is conflict management. The purpose of this paper is to examine how teachers deal with conflicts between pupils in primary education. The purpose is also to get more insight on what a conflict is and show different strategies to manage conflicts. To learn about how teachers deal with conflicts between pupils in primary school, I chose to do interviews. I interviewed four teachers. In the interviews we talked about: their definition of what a conflict is, what kind of conflict that are most common, and how common it is with conflicts in the school which they work at, how they handle conflicts between students, how they believe that they manage conflicts, if they have received any training or education in conflict management and if the school they work at have any special guidelines for handling conflicts. My questions are: How do the teachers think about their own involvement in students' conflict management? How do the teachers think about which types of conflicts that can be difficult to manage? The result of the study is that the teachers often let students handle conflicts themselves and they think it is good for them to do it because it is a knowledge that we humans need have.

The object with the study of this literature was to describe differente programs of care and patients and relatives experience and opinion about the caring for patients with Anorexia Nervosa. The method the author used was a descriptive literature study based on imperial studies. The studies were based on 15 scientific articles within the chosen field. The results shows that these patients hade special needs to be seen and heard as individuals, involved in their own treatment, and have good contact with the caring staff. The study also shows which methods were mostly appreciated involving nurses, patients and relatives.

Studien avser coaching inom socialt arbete med socialkonstruktionistisk utgångspunkt. Coachingen bedrevs inom projektet "Stärkt skydd för utsatta barn", Länsstyrelsen i Skåne län. Studien syftade till att utforska med vilken mening och betydelse som coachingen användes inom kontexten av socialt arbete. I studien berättas om hur coachingen inneburit utveckling av och lärande av metoder och tekniker men framför allt personlig och professionell utveckling för deltagande socialsekreterare. Coachingen omtalas främst som öppna dialoger - involverande dialogiska samtal -med utforskande förhållningssätt initierat av coachen genom olika frågeställningar och gemensamma reflektioner.

A baggy paper web has parts that are longer than neighboring parts. One of the assumed reasons for bagginess is thickness variations of the paper. In the roll the thicker streaks then add up to form a ridge. In the ridges the paper is strained and during storage the strain may become permanent. When the paper unreeled it is then baggy.

The purpose of this essay is to perform an evaluation regarding retrieval performance of three web search engines. The search engines included are All the Web, Alta Vista and Google. These have been tested using ten queries within different subject areas chosen by the author. The first twenty hits for each question have been analyzed for relevancy. Relevancy is judged on a three-point scale; 0, 0,5 and 1 where 0 goes to irrelevant and inactive or duplicate documents, 0,5 point goes to partially relevant documents and 1 point goes to highly relevant documents.

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.Aim: The aim of this study was to describe, from an ethical point of view, how the patient?s autonomy could preserved at palliative care.Method: A general literature study where 11 scientific articles have been analysed from a qualitative checklist whereof the result has been discussed based on the principles of ethics.

The French historian Marc Bloch is considered to be one of the masters of medieval history, particularly his creation Feudal Society has been an essential piece of work for everyone who desires a deeper understanding of the general feudal society. Bloch gives his readers a vivid and living picture of a society so far beyond our present that it is sometimes hard to keep in mind that this society is part of our legacy. At the same time Bloch endows his readers with the special historical outlook he and his successors has developed, the history of the mentalities. By reaching further back in time, to the Roman and Germanic cultures and the manorial system, he proves his point that the feudal society was build on the legacy of older structures and institutions.In the coming study I will disentangle the early feudal structure of power as Bloch has described it in his Feudal Society. The essence of this power structure is to find in the very characteristic tie between two men, the vassalage.

The purpose of this study is to investigate how some teachers work with above-average pupils in mathematics. I have issued three questions based on the purpose of this study:How do teachers define an above-average pupil?In what way the teachers stimulate and challenge the above-average pupils?Has the school done something special for the above-average pupils?The method used to conduct this study was a semi-structured qualitative interview with four teachers in primary school. The method consists of interviews and observations.The study shows that the teachers make an effort to give these pupils extra attention and challenging tasks. A major focus is put on problems solving and to develop the pupil's ability to be able to explain how they think and if necessary, they should be able to explain even to their fellow- pupils.

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

De begåvade barnen har, som alla barn, behov av att bli bekräftade och bemötta utifrån sin mognads- och utvecklingsnivå. Syftet med denna studie är att undersöka hur specialpedagoger och pedagoger i förskoleklass och grundskolans tre första år definierar begreppet begåvade barn och om och i så fall hur de beskriver att de tillvaratar barnens begåvning. Studien ger en översikt av tidigare forskning kring bland annat begreppet begåvning, de begåvade barnens sociala situation och skolsituation samt den specialpedagogiska rollen. För att uppnå vårt syfte gjorde vi en kvalitativ undersökning genom semistrukturerade intervjuer med tre specialpedagoger, tre pedagoger i förskoleklass samt tre pedagoger i grundskolans tre första år. Sammanfattningsvis pekar resultaten av vår undersökning på att pedagogerna upplevde att det var svårt att definiera begreppet begåvade barn och att det finns många olika sorters begåvningar.

Sheep have played a very important part in rural history. In Sweden there were many kinds of small native breeds, kept for their meat and fleece. Women cared for the flock that often had very little to feed on during the cold and sometimes harsh winter months. This meant that these sheep over time acquired special phenotypic properties depending on the environment they lived in, and easily fed compared to modern breeds kept for meat. Most of these sheep have since become extinct.