This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that Statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income Statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The aim of the study was to assess the speech outcome in children with cleft palate operated with the Gothenburg Technique at Maria Sklodowska Curie Children?s Hospital. Eighteen participants with unilateral cleft lip palate were recorded and assessed through a single word test. Percent consonants correct and cleft speech characteristics were calculated after phonetic transcription. Intelligibility ratings and velopharyngeal composite scores were reported.

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the Statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income Statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

Problem Statement: Nowadays, women have a greater place in literature, both as a writer but also the role of the book and that is why I have chosen to examine how educators reason about their use of literature in preschool to combat the stereotype of gender roles.Motivation: An earlier survey shows that women now have a greater place in the recently released children's literature and, therefore, it is interesting to see how educators see their work on countering gender patterns using picture books. It is also interesting to examine whether the female roles in the books are consistent with the research I've used.Approach: I chose to use qualitative interviews with teachers in two preschools and also examined the recently released children?s books they worked with.Results: The results of my survey shows that teachers thoughts about their work on combating gender pattern occurs on an individual plan and depend on how the teacher interprets the guidelines. My survey also shows that the gender roles in the newly released picture books are consistent with earlier research I?ve used.Conclusion: It is therefore important that educators are aware of how easily gender patterns are induced, it happens on a daily basis through words and expectations that educators have on children..

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This Statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial Statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

The purpose of this study is to describe the three most significant pedagogical ideas and their impact on the national curriculum from the concept of communication. As the school is a social learning community this study looks at some teachers? perceptions and experiences of teaching with a communicative approach, and the obstacles they claim to meet. The educationist Kieran Egan argue that these three pedagogical ideas are incompatible and that a curriculum that compromises them is doomed to fail. He mean that a new coherent view on education is required and should be based on students? understandings.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

The purpose of this study was to examine how school personnel describe and interpret the phenomenon bullying among girls, and also what their interpretations are based upon. More specifically its aim was to find out what characterizes and causes girl-to-girl bullying, according to school welfare officers and teachers. We wanted to find out how school personnel look upon aggression among girls and social expectations on girls behavior. The analysis was based on two kinds of perspectives: one focusing on gender and one focusing on power in relationships. Research shows that girl-to-girl bullying is hard to observe and that this problem has been invisible in earlier studies.

This study began with a mission Statement from the firm Tobii Technology AB to identify customer needs in the relatively new and rapidly growing market for eye tracking analysis. After consuling external experts, the authors however found that the availability of previous academic published market studies of new and fast growing markets was poor. Therefore a decision was made to execute the task and at the same time create a methadology for future studies in this area. The identification of customer needs, which formed the basis of the insights and analysis, led to frequent discussions between the authors and the firm's supervisors. This resulted in a project plan and a decision that an iterative model would be used, were earlier decisions would be questioned and refined throughout the project.