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.

This report brings up the question - ?Is BIM profitable when planning a single-family home??.The methodology for finding the answer to this question is firstly to state the definitions of BIMand the company that is projecting by using the BIM-model. The answer is then obtained byanalyses of the factors of profitability with respect to: time, opportunity of revision, problemvisualization, preference adjustments and energy. A BIM-model has been made simultaneously asthe writing has proceeded to get a perception of how a BIM-model really matters for the analysis.The analysis shows that the answer for the question depends on further factors. The factors thatare mostly discussed are the company?s intentions and the complexity of the house.

Generative artificial intelligence (AI) has rapidly gained traction in the education sector, with tools such as ChatGPT often highlighted as potential support in teachers? daily work. At the same time, the technology raises important questions about how its use should be organized and what responsibilities school leaders hold. The aim of this study is to deepen the understanding of how generative AI is implemented in school organizations, focusing on the strategic work of school leaders and how this is experienced by teachers. The study is based on a qualitative study, comprising interviews with 14 school leaders and teachers in a county in western Sweden.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

Numerous studies have showed that Swedish municipalities are responsible for several of the activities that concern children and their rights, e.g. school and health care. Furthermore, the Convention of the Rights of the Child is an international agreement that Sweden has signed and ratified which also implies the obligations that Swedish municipalities have. The purpose of this study is to investigate and compare, from a social justice perspective, how children?s rights are being emphasized and how children?s opinions are being taken into consideration at the municipality level in Sweden.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

The building and plant sectors represent a large part of Sweden?s energy use. Putting energy requirements in public procurement as a tool for reducing energy consumption in the building and plant sectors is therefor an opportunity that operators can take advantage of. The aim of this thesis was to map the energy requirements in procurement that operators in the public sector use today in building and plant projects. The analysis was made with respect to if the energy requirements corresponded to the parts with large energy use in building and plant projects and also in which way energy requirements in procurement are written in the contract.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

It has become popular for political scientists to discuss the transformation from government to governance and the networks? greater influence on public policymaking. However, this debate lacks methodological, empirical and theoretical research about the relationship between governance networks and representative democracy. The main objective of this essay is to understand the relationship between governance networks and representative democracy through a case study of the governance network Leader Linné. The theoretical framework includes four analysis models about the relationship between governance networks and representative democracy that are analysed by five factors connected to representative democracy.

In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

Along with other European farmland birds, the skylark (Alauda arvensis) has declined rapidly since the 1970?s. Between 1975 and 2003, the Swedish population of skylarks declined with 64 %. In Britain, the decline is often explained by alterations in farming practices in general and the shift from spring-sown to winter-sown cereals in particular. The dense vegetation structure of winter cereals is limiting the number of breeding attempts possible, causing the entire population to decline.

The study was conducted on 72nd company at Livgardet in order to find out what motivators makes the soldiers stay. The material in the essay is based on an interview with soldiers from the 72nd company. The motivators are then categorized in the model Employee Motivation: A Powerful New Model. The model is based on human drives and I used as a tool for the analysis to identify lack of motivation in a working place. The study shows that the key motivators that make soldiers stay is: the opportunity to go on a peacekeeping mission and comrade/esprit de corps, the soldiers state that they will quit without these two essential motivators.

The aim of this thesis is to better understand branding work in government agencies. What can systematic branding work result in, in a government agency, besides a strong brand in itself? Can it contribute to the democratic mission that government agencies have?Based on background information on government agencies, their mission in terms of communication, their particular characteristics in relation to the private sector; brands and how they are developed; as well as theories in organizational communication, and research on the possibilities and risks of branding work in the public sector, a qualitative case study on the Swedish Patent and Registration Office (PRV) was carried out.The case study consists of a study of PRV?s brand platform, their website as well as an interview with the person responsible for developing the platform. The information gathered during the case study indicates that PRV?s brand work seems to have resulted in a number of positive outcomes.

Background: There has been a movement of power towards customers in most markets which puts higher demands upon the customer orientation of organizations to survive competition. In general the opinion is that satisfied customers also are profitable for the organization. Even though a consciousness exists about this connections importance for the organization there exists no prominent economical theory showing how a organization should work with customer adaptation and how management should be shaped for success in this area. In the field of competitive sports clubs a similar trend is discernible since the field is increasingly commercialized.Purpose: The purpose of this study is to adapt The Balanced Scorecard as a model to the demands on management that customer orientation causes and to use the knowledge created during the study to show how customer orientation in a competitive sports club could look.Realization: The study first takes the form of a literature study which emerges into a theoretic development. Above that a case study of Linköpings Hockey Club has been accomplished so that knowledge created from the literature study could be used on competitive sports clubs.