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.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

This essay deals with the social services cooperation with the private sector relating to foster care. The aim was to examine whether and what the causes may be that the social service transfer tasks of authority to private actors. Furthermore, we have examined and discussed if such a working procedure can lead to consequences for the individual child and how / if the children's legal security is affected. Survey methodology is qualitative in nature where we conducted semi-structured interviews with three persons who work in different ways to be involved in work with a foster family. We have also made use of questionnaires sent to social workers around the country.The result has been interpreted on the basis inter alia, legal texts, legislative history, and two theories which have their origin in organization theory.

AbstractEssay in political science, C-level, by Line Säll, spring semester 2007.Tutor: Susan Marton.?To do things by the rule of law -A study in the discretion of front-line bureaucrats?This essay has it´s starting-point in the theoretical problem of social science to unite democracy and bureaucracy. The purpose is to illustrate the problems with the discretion of front-line bureaucrats in a democratic state. The theoretical approach is front-line bureaucracy-theory. Certain characteristics of the work of street-level bureaucrats makes it impossible to severly reduce discretion.

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.

The company Somas, Säffle, has assigned Fredrik Kjellin the project of finding out how ?KVTF DN250?, one of their own valves, reacts on cutting forces under production. They wish to know if and then how much it?s possible to minimize the wall thickness of the valve with neither plastic nor to big elastic deformations caused by processing.The most critical processes have been identified as rough lathing. The study has shown that the marginal for a wall thickness of two millimeters, to fall short of the yield stress in the most critical process, is good.

In this study we examine to what extent people with disability participate in television news and how they are represented. We chose to examine one broadcast per day of SVT Public Service news program Rapport and commercial channel TV4 Nyheterna (TV4 News) during one month using quantitative content analysis and qualitative discourse analysis.We found that people with disability are underrepresented in television news. In Rapport only 1,9 percent of the total broadcasting time contained people with disability and in TV4 Nyheterna 3 percent of the total broadcasting time contained people with disability. In the news people with disability were often represented as stereotypes, most commonly as victims. The focus was often on the medical aspect of the disability and on the problems that people with disability had.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.

Nano materials can today be found in a wide range of consumer products and the number of new products on the market is expected to inrease. In the shadow of hope for nano materilas potential in various applications, low awareness of its health and environmental risks is hiding. Furthermore, the knowledge about people´s risk perception of nano materials is limited. Parallel to the situation described above, the scholls meet the challenge of incrasing the scientific literacy. To achieve this goal, skills in argumentation in science studies has been emphasized and the concept of socio-scientific issues has been emerged.

The retail industry is complex and when it comes to the in-store environment conventional marketing tools seldom find their way. The impacts of in-store atmospherics on customers and the psychological impact the store environment has on their decision-making are rather remarkable. An in-store atmospheric that often is used in order to affect customers is music, in fact it is one of the in-store elements that has been investigated more carefully. Nevertheless, in spite several studies on music and its impact as an in-store atmospheric on customers, it is not yet obvious what applies. To bring some clarity on the subject this study is aspiring to explain what applies when it comes to playing music in grocery stores.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

High levels of ammonia in grass silage have been up for discussion by Swedish advisers. One reason is that it is more difficult for the rumen-microbes to utilise high levels of ammonia. A low level of ammonia is also good because if the cattle can use more of the protein in the silage, they don?t need so much protein concentrate. That is very good for the economy at the farm, and it is also good for the environmental problems caused by high levels of ammonia. In this project, 24 samples of silage have been taken at 20 different farms in the south west of Sweden.

AbstractThe employer is obliged to initiate negotiations with the union organization to which the employer is bound by a collective agreement. This applies both to decisions which imply a substantial change in workplace operations or employment conditions of the individual employee. In case law this obligation has been very extensive through all cases that have been up in the Swedish Labor court. Due to this fact the employer?s duty to negotiate has been interpreted very broadly.

The company Somas, Säffle, has assigned Fredrik Kjellin the project of finding out how ?KVTF DN250?, one of their own valves, reacts on cutting forces under production. They wish to know if and then how much it?s possible to minimize the wall thickness of the valve with neither plastic nor to big elastic deformations caused by processing.The most critical processes have been identified as rough lathing. The study has shown that the marginal for a wall thickness of two millimeters, to fall short of the yield stress in the most critical process, is good.