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.

The purpose of this study was to determine if wellness benefits led to any changes in exercise habits among employed postmen. The study was a cross-sectional study carried out by a quantitative method. The collection of data took the form of a questionnaire. The sample consisted of 30 postmen employed at a post office in northern Sweden. The results show that of the postman who use health care benefits, there has been a relatively small change in exercise habits.

In recent years there has been a growing interest directed towards focusing on the importance of clear evidence for interventions in social work. To enable the measurement it?s necessary to develop concrete models with manuals on how social work should be designed. Evaluation of the benefits is made in relation to how well the method can detect evidence of clear measurable results. When measuring the result it?s of importance to emphasis on pre and post the situation, not the situation where social work takes place.

There are experiential products that through a digital transformation wholly or partially have taken new place in our everyday lives. Just a few years ago, we had music on CDs, movies on tape and books in bookshelves. In Sweden, we are now facing a transformation when the e-book begins to take place alongside the printed book.This paper focuses on what values play a role in the attitude towards ebooks among a selected group of Swedish book bloggers. A qualitative content analysis was performed on blog posts concerning the ebook from twelve different Swedish book blogs. The posts were then coded into categories and values.

The aim of this review was to examine scientific literature to determine what kind of physiological and psychological benefits derive from human-dog interaction, as well as attempt to uncover a possible mechanism behind these benefits and whether or not they are mutually beneficial. A growing body of research indicates there are physiological and psychological benefits associated with human-dog interaction. Significant cardiovascular benefits have been linked with human-dog interaction, as have lowered blood pressure, cortisol and heart rate. Interaction with dogs is often associated with a feeling of social support and well-being, and dogs also seem to facilitate social interaction between people. Dogs? ability to buffer and reduce stress is also well documented. A strong indication was found regarding a relationship between physical contact and benefits associated with human-dog interaction.

Syftet med detta arbete var att utreda ?om? och ?i vilken utsträckning? som Experiential Learning (EL) går i linje med dagens svenska skola. Med avgränsning till gymnasieskolan var syftet därför att relatera Experiential Learning gentemot de dokument som ligger till grund för dagens svenska gymnasieskola, nämligen: ?Skollagen?, ?Läroplanen för de frivilliga skolformerna? (Lpf 94) och Läroplanskommitténs betänkande ?Skola för bildning? (SOU 1992:94). Utgångspunkten för denna hermeneutiska jämförelse var ett kritiskt förhållningssätt (läs.

The purpose of this study is to investigate a loyalty card and its relation to accompanying promotional benefits, and their linkages to grocery retail service loyalty. Also, the aim sets out to find relationships between demographic variables and proneness towards the promotional benefits, the loyalty card, and loyalty. A quantitative approach has been assumed and empirical data has been collected through the use of questionnaires. The data has been analyzed through descriptive statistics, correlations, and regression analysis. An operationalization used to measure satisfaction of the loyalty card and attitudinal loyalty is also presented.

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.

Syftet med denna studie var att undersöka lärares uppfattning om utomhuspedagogik och erfarenhet av att undervisa i utomhusmiljö. Respondentundersökningen utgick från de fyra frågeställningarna: Hur uppfattar lärare utomhuspedagogik? Vilka erfarenheter har lärare av att undervisa i utomhusmiljö? Hur uppfattar lärare elevers lärande i utomhusmiljö? Är det ett effektivt lärande som lärarna beskriver utifrån David Kolbs ?The Experiential Learning Cycle??Kvalitativa intervjuer användes som metod och genomfördes på tre olika grundskolor i mellersta Sverige. Den ena skolan har en miljö/naturprofil, de två andra skolorna har inte en miljö/naturprofil. Det insamlade materialet bearbetades med hjälp av en tematisk analys, samt utifrån David Kolbs erfarenhetsbaserade cirkel ? ?The Experiential Learning Cycle?.I studien redovisas lärarnas uppfattningar och erfarenheter, resultatet visar att lärarna uppfattar utomhuspedagogik som ett praktiskt arbetssätt där lärandet blir konkret.

The landscape architect is similar to the moviemaker in that they both want to mediate an experience with their creations. The landscape architect designs playgrounds and the moviemaker makes movies for children, but how does the relationship between children and nature look like in the landscape formed by the movie maker?s fantasy? The purpose with this thesis is to study how the relationship between child and nature is depicted in a movie as a medium, by analysing ?My neighbour Totoro?, a Japanese animated movie from 1988 by Hayao Miyazaki. The analysis consists of two combined analyses, Experiential Landscape Analysis and Gordon Cullen?s Serial Vision, both of which analyse the relationship between a human being and her environment as well as the emotional changes that occur as she moves in it.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.

This B.Sc. Thesis examines how Swedish Large Cap companies communicate CSR in social media. We describe the current state of CSR communication in four different social media channels, Twitter, Youtube, Facebook, and blogs. This research, supported by interviews with stakeholders and a quantitative survey, analyses the potential risks and benefits from communicating CSR via social media and provides concrete advice on the development of a CSR communication strategy for social media. Although some benefits have been realized, many companies have failed to truly reap the potential benefits from an effective social media strategy for CSR.

This paper examines the potential benefits of using augmented reality as a tool for visualizing furniture in a buyer?s own environment before buying it. A simple prototype is developed and tested.  The steps for developing the prototype are described in great detail as well as the tools being used. The prototype is tested both on people working in the furniture business as well as people with experience in buying furniture online. In conclusion the results from the user tests are analyzed and the potential benefits are described.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.