Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenk­lingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet.Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling.

Rabbits today are used for different reasons. They are often held as pet rabbits but they also can be found at zoos, in laboratories and as a producing animal where their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how the cage should be enriched. For rabbits in the production there is no detailed legislation, which is a problem because their welfare could be hard to secure when the producers do not have any guidelines to follow. Rabbits are social animals and therefore they should have the company from either one other rabbit, or from the owner.

The information flow is a very important process in an organization. It affects in a decisive manner the effectiveness of a task. It also has a major impact on the quality of the product or service for which the organization delivers to its customers. Lack of information may cause that important aspects are not given the required attention or even forgotten and can in turn lead to criticism from certification officials and lower customer satisfaction. The purpose of this study was to study how the information flow in Norrskog?s field organization is handled and how this affected the quality of the work performed and the feedback given to the contractors, The study is based on qualitative interviews with contractors, production inspectors and forest inspectors on all Norrskogs districts.

ABSTRACTErik Ageberg: Who's that girl? ? Skivbolagskultur och dess påverkan på Robyn. Uppsala Universitet: Institutionen för Musikvetenskap. C-uppsats, 2006.Robyn has been one of the most successful Swedish pop stars during the last decade. She has during these ten last years gone from being a young star to being the owner of her own record label, Konichiwa Records.

Stjärnägg is a sales organization operating on the Swedish eggmarket, owned by nine Swedish packing companies. Those nine packing companies are not just owners of the sales organization, but at the same time competitors since they compete in the market when they do not sell the eggs through Stjärnägg.The purpose of this thesis is to evaluate the sales organization from a supplier and owner perspective. To answer the purpose of this study, qualitative interviews have been conducted with the owners of the egg packers. This has been done in order to get as fair picture of the sales organization as possible. From the answers of the interviews, a compilation has been made to be able to give Stjärnägg concrete proposals of improvements in the organization.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the shift towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

This thesis describes the processes of establishing wind farms in Sweden. The workcontains a thorough literature review regarding both the establishing process andproject management, including complex project theory. The main part consists of theexecution of 15 interviews with organizations involved in wind farm establishment.The result of these interviews laid the foundation for a process description identifyingdifferent steps and activities in these types of projects. The outcome was thencompiled in a project model, which includes five phases and four processes.When analyzing the project of establishing wind farms from the theory of complexprojects one discovers that the amount of different requirements and stakeholdersnecessitates a systematical and dynamical project structure. Since projects are in needof different types of competences there are also many consultants and contractorsinvolved.

This thesis investigates the former apple orchard ?pplehagen with a focus on its origin, history, and remaining fruit trees. Historical aerial photographs, historical maps, an interview with a former owner, together with a field investigation has served as the methods of this survey. The investigation shows that ?pplehagen probably was established between 1882 and the 1930?s as a rational orchard in the spirit of the time aiming to produce fruit both for household and for sale.

Familjeskogsbruket har sällan någon anledning att bekymra sig om grundläggande förändringar av verksamhetens inriktning.I ett slag har dock situationen förändrats för skogsägarna i de stormdrabbade områdena. Den uppkomna situationen gör att många olika beslut måste tas som kommer att forma skogsfastigheten i flera decennier. Det finns därför ett behov av att kunna styra skogsgårdens verksamhet så att varje enskilt beslut bildar ett enhetligt mönster mot ett gemensamt mål. Ett sätt att göra det på är att använda teorierna kring strategisk management och applicera dessa på familjeskogsbruken.Denna rapport har utgått från gängse metodik vid strategiframtagning och målsättningsarbete. Olika metoder och verktyg beskrivs till sitt innehåll och syfte.

The movement of the allotment gardens reached Sweden in the beginning of the last century. The allotment gardens quickly spread among the big towns from Malmö in the south and to the far north of the country. Today, there are about 42 000 owners of allotment gardens in Sweden. This work will show the differencies and similarities comparing the original ideas of allotment gardens with how they are used today. The specific questions were; what are the reasons to acquire an allotment garden; is it used for raising vegetables and fruit or only for growing flowers; is what is cultivated there also gathered and used or is it cultivated only for the pleasure of gardening; and finally how the owners of the allotment gardens spend their time there ? by cultivating the land or by recreational activities. Literature studies were made as well as an inquiry at one allotment garden area i Lund. The ideas of the original allotment gardens in the beginning of the 20th century were as much based on the need of getting out of the aparment to a healthy environment, as cultivating vegetables for economical reasons.

Regarding school-teaching most people have had the traditional idea that the teacher is the owner of all knowledge and the student is the receiver of that knowledge. Tradition tells us that the way the student receives the knowledge has been by listening, repeating, reading and memorizing what the teacher has taught. Research about teaching from the last decades show that there are other strategies, ways, and qualitys for helping students in learning. One of those ways is by integration of different school subjects.According to research every human being creates her own knowledge based on personal experiences. Johan Krantz and Pelle Persson (2001) wrote that learning is a process with experiences, ideas and opinions.

Objective ? To study the requirement of nursing care of the equine patient during eye treatment with a lavage system together with a constant rate infusion pump. Procedures ? Three veterinary nurses at ATG: s Hästsjukhus in Skara were asked nine questions at individual interviews. Inclusion criteria for participation in the interview were that the nurse should have treated equines with and without the infusion pump to the lavage system, but also traditionally with eye drops. Results ? The equine had a higher well-being since it experienced less stress during eye treatment with the infusion pump compared to treatment given by hand through the lavage system. The treatment would be more effective with constant rate infusion and save costs for the owner.

As the number of inhabitants increases, the cities expand into the former rural landscape. The urbanization causes changes to the functioning of the peri-urban fringe. Land that previously was used for agricultural production is now used for alternative enterprises, as for example horse keeping and recreation. 75 % of all horses (approx. 200 000) are situated in the peri-urban fringe.