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.

Glimmingehus is one of the most well preserved medieval castles in Sweden. This essay examines why it was built ? what were the intentions of the Lord, Jens Holgersen? Even though we?ll never be able to ask him, the answer to the question ?why?? can give us aninsight of how a man of his position thought in the Late Medieval time. To answer the question the castle are explored through three different angles ? the Lord of the castle and thesocial context the castle was built in, the landscape surrounding Glimmingehus ? has Jens Holgersen left any structural clues there, and finally the castle itself ? how has a potential visitor experienced Glimmingehus? The methods are greatly influenced by Gunhild Eriksdotter, who in her book Bakom fasaderna explores the possibilities of an analysis ofexperience together with an analysis of function in the archaeology of buildings.

This essay investigates how the chapters of the interwar and the Second World War have changed in the high school history textbooks during the period from 1944 to 2008. In the study eleven history textbooks have been studied, most quantitatively but also qualitatively. For example the number of pages and rows devoted to different subjects and countries are compared in the books over time. The result of the study shows that there are some big changes over time but in most sections there are also big differences between the books, which make it harder to draw general conclusions. There are a lot more names, pictures and dates in the newer books compared to the older ones, although the number of different names is about the same in all the books.

Title: Does the teacher play any role? Instrumental music teacher's stories about their music teaching.This paper focuses on how instrumental music teachers describe their own significance for- and relationship to the pupils and if the teacher-pupil relationship has any significance for the pupil's success in music learning. How important are the teachers? What kind of teaching behaviours do the teachers emphasize in their telling? The theoretical background is psychology and educational theory. My research method is qualitative, particularly interviews.

This bachelor thesis consists of an analysis of museum environment. In the research, case studies have been done at the, Stockholm based museums, Swedish museum of Natural history?s exhibition Natur i Sverige (Nature in Sweden) and the Nordiska museet?s (Nordic history) exhibition Modemakt (Power of fashion) and learning environment Lekstugan (playhouse). The purpose of the research was to study how cultural heritage is used and developed within the museum pedagogy aimed at children. The research is based on a multimodal approach with focus on learning resources.The research examines the museums focus on children and youngsters, what the goals for this focus looks like on respective museum and how the focus is visible in the actual museums.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

The aim of my study is to investigate methods which class teachers implement concerning aesthetic subjects in elementary classes. It is a qualitative study about five teacher´s working in different elementary schools. This study investigates how and why teacher´s approaches when they integrate aesthetics in other subjects. It also investigates teacher´s attitude towards aesthetics. My study emphasizes on why they use asthetics and what the importance of aesthetics for children is.

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.

Travellers på Irland är ett resandefolk som håller fast vid sin kultur och grupp trots en politik som arbetat emot dem. De har länge, men inte alltid, betraktats som en grupp med egen identitet men inte som en särskild etnisk grupp. FN rekommenderar Irland att ge dem erkännande som etnisk minoritet. Varför irländska regeringen ännu inte gjort det har en historisk förklaring och olika politik har styrt behandling av Travellers under de senaste 50 åren som uppsatsen behandlar. Attityden till hur de ska bemötas har gått från assimilering till integrering, från att ha sett dem som en problemgrupp till att uppmärksamma dem som en diskriminerad grupp.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Trädgårdens hantverk och design, 15 hp, 2015..

Afghanistan är ett land där motsättningen mellan tradition och modernitet har kännetecknat hela 1900-talet. Skillnaderna mellan utvecklingen i städerna och i landsbygden är stora vilket är en av orsakerna till att landet har splittrats. Olika moderniseringsförsök har utgjorts av olika utomstående aktörer under de senaste 100 åren. Denna undersökning fokuserar på en jämförelse mellan två olika perioder där man har försökt att modernisera Afghanistan. Det första exemplet är Sovjetunionen, från år 1973 fram till år 1991.

This study examines how gender is at work in four series of teaching material of Swedish in the years 7-9 of the Swedish primary school. Analyzing eight books in total, and also their respective teacher?s manuals, the study focuses on the following aspects in both texts and pictures within the books: heteronormativity, marginalization, stereotypes, equality, and also general gender related issues. Doing so, this study approaches the analyzed material with the eyes of a feminist critic. Moreover, this study applies both a qualitative and a quantitative analysis as its method of approach. Initially, the theoretical background and scientific method for this study is presented.

[utdrag] Allt sedan krigets första dagar har det funnits de som sett det organiserade dödandet som ett sätt att tillförskansa sig personlig rikedom.De har slagits för nationella arméer, de har slagit för gerillagrupper, i uppror, i kriminella uppgörelser och på internationella uppdrag. Deras roll och anseende har skiftat med tiden. Med ett samlingsnamn har vi valt att kalla dem legosoldater.Legosoldatens roll i oroshärdar har på den senaste tiden aktualiserats med de så kallade Private Military Corporations eller PMCs.Staten har så länge den funnits försökt hävda sitt våldsmonopol med blandad framgång. Alltsedan de moderna staterna började sin formering i mitten av 1600-talet har militariseringen allt mer knutits till statsmakten.Vilket är förhållandet mellan stat, krig och organiserat våld? Kan studiet av historien om dessa soldater hjälpa oss att förstå dagens PMC och kan vi i så fall sia om dess framtid?.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

The subject of this study is gender norms in the preschool and children who oppose those norms. The aim is to investigate how the discourses are linked with the way in which preschool teachers and teaching assistants talk about children?s gender identity. This study is founded in feminist post-structuralist discourse analysis, which was a basis for the interpretation of the results. My research questions are:? How do educators express themselves concerning gender norms?? What do educators need to work with a gender critical agenda?? How do the educators describe their work concerning gender, gender norms and children who oppose those norms?? For educators who have experience with children who do not identify with the gender they was given at birth, how do educators describe their own treatment of said children, and how would they describe the treatment from the other members of the teaching team?The study consists of qualitative interviews with five educators who were asked questions relevant to: norms, gender, gender criticism and how they work with those topics.I found both positive and negative aspects of gender work in preschool.