On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The Government announced a new school reform which aims to support teacher appraisal and professionalism within the Swedish education system. The once well renowned profession is hurting by the decreasing quality of the Swedish education system and the declining number of applicants to the university teacher program. The school reform introduced a new career path for especially skilled teachers to an occupation earlier characterized by a homogenous work force. The Government encourages principals to promote thriving teachers to first teachers, whom will receive an increase in the salary covered by state aid. By supporting these effective teachers, the Government wishes to increase the image perceived and status of the profession and improve the competitiveness of teaching's salary.

The purpose of this degree project is to study a work evaluation project in a municipality, on the basis of key participants. The municipality is the employer, per-forming the workplace project and the chief objective is to reach gender equality between the employees. Equal pay for equal work. Through work evaluation is it pos-sible to find out which of a lot of different jobs, which have equal requirements. The jobs, which have equal requirements, should have equal pay.

The subject of this paper is to examine the view of diversity among ten teachers and three principals in the Swedish compulsory school. The purpose is to investigate how they relate to the diversity and in what ways it is involved in their work.The French sociologist Pierre Bourdieus basic ideas of habitus, capital and field are used as a theoretical starting point. The study is mainly based on interviews supported by literature in the subject area.The findings show that diversity is associated with ethnicity among all informants. The drawn conclusion is that this is partly due to the mediated picture but also since ethnicity mainly serves as a starting point in the literature..

De allra flesta fastighetsmäklare i Sverige arbetar med provisionslön. Syftet med det här arbetet är därför att förhoppningsvis skapa en diskussion i fastighetsmäklarbranschen om det är nödvändigt med provisionslön. Vi har intervjuat sex fastighetsmäklare och bland annat kommit fram till att det är dags för en förändring i fastighetsmäklarbranschen och att det bör föras en gemensam diskussion om lönesättningen..

The objective of this paper is to estimate monetary and non-monetary costs for the huntercaused by deer-vehicle collisions in Sweden. These costs include losses in hunting value as wellas time and money efforts related to the handling of wildlife casualties. The calculations arebased on available statistics from 2004 on deer-vehicle collisions involving moose, deer, roedeerand wild boar and on telephone interviews with hunters involved in the tracking of injuredanimals. Altogether, the annual loss in hunting value for moose was assessed to approximately30 million SEK based on the 2004 accident statistics. For roe-deer and fallow deer, thecorresponding figure was approximately 56 million SEK and 1.2 million SEK, while wild boaraccounted for 1.3 million SEK, respectively.

Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law.

Den här studien tar fasta på kontexten och betydelsen av 2008 års svenska vårdstrejk och utreder dess motivationer. Studien utgår från tre kvinnliga sjuksköterskor, som alla deltog aktivt i strejken..

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

The BA thesis Front Yard Gardens ? spatiality, design elements, expression and social aspects is a summary of the entrance and front yard garden phenomenon ? where the entrance is the set design and the designer is the director. The thesis touches the social context of which entrances have been and still are shaped. The various appearance of the entrance and front yard gardens throughout the history, starting with the first entrance by the edge of the wood and coming up to the front yard gardens of today, is described. It touches the present day through an analysis of some entrances and front yard gardens of modern residential areas.

With a starting point in a project for reinforcing small scale business among immigrants in Sweden, carried out within Swedish for immigrants (sfi), the aim for this thesis is to examine the project from the view and experiences of the participants. Interviews with participants in the project have been inspired by the teoretical and methodological views of Grounded Theory.The interviews show that some participants want to start their own business, but almost as many don?t have that dream. The former group all have experience of being self-employed. They are aware of the difficulties but are nevertheless determined to proceed their dream.

The purpose of this master's thesis is to examine and compare the process of starting a school library at schools which haven't had a school library before, and to examine and compare the experience of this process according to the principals and the persons responsible for the school library.I have examined two Swedish independent primary schools (age 6-15 years). I have made qualitative interviews with the principals and the persons responsible for the new school library. In all, I have made seven interviews. As requested by the new Swedish Educational Act, both schools had recently started creating school libraries. One of the schools had recruited a half-time teacher-librarian and the other had no staffing at all.In the interviews, I have examined the attitudes of the informants towards school libraries, if this attitude has changed during the process of starting the school library, the informants' experiences during this process and the informants' views on the school library as an agent for student achievement.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

Subject: Independent essay in War Science (15 points) which debate the question if PrivateMilitary Companies is an asset or a threat to the Swedish Armed Forces regarding rerecruitmentwith focus on the soldiers of FS21.That which is investigated is the general attitude amongst soldiers who have completed theirconscript duty according to the old conscript system and now is employed in order to conducta tour abroad with Afghanistan as area of operations. Further investigated is their attitudeagainst the Swedish Armed Forces as an employer, as well as the private sector whichwant/could benefit from the skills the soldiers is possessing. Could the soldiers se themselvesleave the Armed Forces before the contract has expired in benefit of private companies whichclaim they solve similar tasks.Purpose: The purpose with this essay is to contribute with knowledge about a number ofemployed soldiers? attitude against Private Military Companies. Further; if the soldiersbelieve the Armed Forces provide them as they think they deserve/ want in order to stay andnot leave their job in favour of PMC:s, and through it clarify what the soldiers value asemployees.Order of Approach, Method and Material: The method I?m using is a survey in whichsoldiers and squad leaders have answered the questions.

The librarian profession is dominated by women. The aim with this essay is to find out howmen and women in this field get on together, and how they experience their psycho·social work situation bearing this in mind. Are there any advantages or disadvantages being a woman or a man in this profession? What do the librarians think about the future? Men and women working at five different public libraries, where the domination of women is greatest, have been interviewed. The essay is based on their opinions and experiences.The female and male librarian get on well with each other and have a good cooperation.There are not many advantages or disadvantages depending on the sex in the profession, but the image, status and salary would probably be better, if there were more men in the profession.