Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

In this thesis I based on Fowler?s method of syntax analysis construct a flow scheme which I then use to make a syntax analysis of former State Secretary Lars Danielsson?s statements, in his autobiography, regarding his responsibility in the Swedish government?s management of the 2004 Indian Ocean tsunami disaster. The focus of the flow scheme is how grammatical constructions can be used in the interest of rhetoric?s to on the syntax (non-explicit) level of the text indicate and place responsibility with or outside of involved individuals. The main conclusion of the syntax analysis performed is that Danielsson in his autobiography in fact does not use very many of the constructions described in the flow scheme, whereby it can be concluded that the syntax analysis in this case wasn?t so ?revealing?.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

The purpose of this study was to investigate how the interviewed people feel about being described in portrait interviews and how exactly it matches with their own image of the interview. The main issues were: Do they recognize themselves in the published article? If they don?t, what do they think it depends on? If they had the opportunity to read the article text before publishing, to what extent were they allowed to make changes to the text? Do the interviewees trust the local papers? This report involves a qualitative study on portrait interviews from the local newspaper Barometern. The articles were selected between June and November this year. The criteria for the selection of articles were that it was to deal with a single person and there be one photograph of this person in the article as well.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.

The shooting sport is one of the most widespread sports in the world and it isbeing practice in most countries. Based on their own experiences, in competition -and hobby shooting, the client M4Solutions found a demand and need for ashooting target that is manufactured in Sweden.The purpose of the project has been to develop, with the help of Marcus Walldén,two shooting targets from idea to finished product. These two shooting targets,Plate Rack Target and Dueling Tree, would each be equipped with a mechanicalresetting system but will in the future have the ability to be provided with anelectronic resetting system.The project from the client was divided into two theses. One of these two, writtenby Marcus Walldén, focused on the tripod parts and the overall design work forboth Plate Rack Target and Dueling Tree. The thesis that is presented in thisreport have focused on resetting systems, the design of protective plates and otherperipherals for both shooting targets.This work has primarily been in CAD environment where design, constructionand development has been given free rein.

Företag kan behöva förändra sitt sätt att arbeta av flera olika skäl. Marknaden ställer krav på billigare lösningar med bibehållen kvalitet. Myndigheter ställer krav på större miljö­hänsyn. Syftet med den här uppsatsen är att granska tre olika företags förändringsarbete i samband med att RoHS-direktivet föreskrev att bly inte skall användas vid lödning. Ett företag har helt ställt om sin produktion, ett företag kör blandad produktion och ett av företagen endast en liten produktion med blyfritt eftersom dess kunder omfattas av de undantag som finns i direktivet.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

Den 1 Mars 2006 ersattes den gamla UtlL (1989:529) av en ny UtlL (2005:716) med stora förändringar i instans- och processordningen. De grundläggande kraven på denna var att öppenheten i asylprocessen skulle öka, att de sökande skulle ges ökade möjligheter till muntlig förhandling vid överklagande av asyl- och medborgarskapsärenden, att processen skulle bestå av en tvåpartsprocess och att instans- och processordningen skulle utformas så att kraven på skyndsam handläggning uppfylldes.I denna uppsats har rättssäkerheten för den asylsökande vid prövning av dess asylärende i den nya instans- och processordningen undersökts. Huvudfrågan lyder som följer; säkerställs rättssäkerheten i Sverige för skyddssökande vid prövning av asylärenden i den nya instans- och processordningen?Utredning i den här uppsatsen leder till slutsatsen att rättssäkerheten i svensk asylrätt är beroende av att rådande rättsprinciper moderniseras. Offentlighetsprincipen måste tydligare särskiljas från sekretessen.

The graduation essay has been carried out in co-operation with Kalmar Industries in Lidhult, Sweden. The purpose of our essay was to develop a complete construction solution on a hoist that could lift a laying wheel, lift it up and then turn it 90 degrees. After that the wheel shall be placed in a special holder.The background of the essay is a record of reports of damage wheels when they been incorrect lifted with a forklift. The hoist shall be used together with the same forklifts that manage the wheels today. Together with our instructor at Kalmar Industries we developed a requirement specification and from that we got free hands.However this was not the main task from the beginning, then a simular hoist should be develop but used directly in the assembly workshop without using a forklift.We started to find principle solutions that later was evaluated against the requirement specification.

Le Français, what is that? What is actually a language?Questions like these are not easily answered and whilelinguists are continuing their search for the essence ofour communicative systems we are all free to make ourown interpretations.In various media, like schoolbooks and otherlanguage-teaching material, for instance, you mayfi nd visual interpretations of what French is, as alanguage?. Very often it is the common picture of whatis considered typically French that is shown. There areseveral problems to be found in limiting oneself to thesekinds of visualizations. One of these is that the Frenchlanguage is no longer strictly French.

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.

Ossification of the collateral cartilages of the distal phalanx has been studied primarily in cold blooded horses. The clinical relevance of this condition is unknown. Despite this fact, since 1939, all Swedish Ardenner stallions have had to be classified as being free from this ossification to be approved for breeding. Initially, palpation was used as a diagnostic method, but since 1982 radiology has been the only method used. The aim of this study was to assess the outcome of 68 years of breeding program. Dorsopalmar radiographs were taken of the front feet of 58 Ardenners (30 mares, 8 geldings and 20 stallions) and the ossification of the collateral cartilages was evaluated and graded according to three different scales; - Ruohoniemi (grade 0-5), - Swedish University of Agricultural Science (grade 0-3), - and a new scale (grade 0-3), developed for this study.

Much of the everyday work of teachers in pre-schools, schools and youth centers is based on experience. This study is a qualitative interview study intended to make visible the experiences of pre-school teachers in situations when children are considered to be in need of special support. I have looked at pre-school teachers? descriptions of the kinds of situations in which a child is estimated to be in need of special support, what teachers look for in a child to identify it as a child in need of special support in a specific situation, and how the teachers define special support. Both this study and previous research show that children?s estimated need of support depends on the situation and context the child is in. The pre-school teachers in this study identify common situations where children are estimated to be in need of special support, namely: in interaction with others, in structured situations, during changes of activities and during free play.