Sökresultat

Ett regelverk i förändring. De särskilt inrättade reglerna för beskattning av delägare i fåmansföretag för kapitalvinst eller utdelning är unika på många sätt. De första tjugofem åren ändrades reglerna tjugotre gånger, nästan en gång per år. Främst beroende på bakomliggande svängningar i politiken. I fåmansföretagen finns det som huvudregel inget reellt tvåpartsförhållande då delägaren styr bolageThe specially made rules for taxation of partners in close companies regarding dividend are unique in many ways. During the first twenty-five years these rules changed twenty-three times, almost once a year. This occurrence was mainly due to underlining political balance between purposes. In these close companies there’s often no real two-party relationship as the partner oversees the company. Thi

This study aims to investigate how girls within SiS special residential homes for youths are constructed in Swedish news media. The study is based on the social constructivist perspective and Yvonne Hirdman's gender theory. The theory choices have been made to make visible how words in news media construct both gender and the overall image of girls within SiS special residential homes for yout

För att se om brand regimerna i Sverige före större antropogena påverkningar skett år jämförbara med nutida Kanadensiska brand regimer jämförde jag två datasets av brand storlek och antal bränder. Man kan se likheter när Kanada och Sveriges brand regimer jämfördes, men eftersom sökarean varierade mycket (Kanada: hela landet, Sverige: 608km2) och den temporala upplösningen (Kanada: 41 år, Sverige: To assess if the fire regimes in Sweden before the strong human intervention are comparable to the recent Canadian fire regime I compared two datasets of fire numbers. A likeness could be found when comparing the Swedish and Canadian fire regimes, but due to the differences in study area (Canada: the whole state; Sweden 608km2) and time span (Canada: 41 years, Sweden: 800 years), no significant re

Towards a New Eldercare? Middle managers reflections on how to create good service within homes for the elderly. [translated title] For the past twenty years there has been a governing trend of efficiency and privatization of the swedish elder care. These trends have put the elder cares very foundation, it’s purpose, in a tremble. Middle managers within the swedish elder care are struggling to

This study investigated how the outdoor environments at nursing homes for older persons were experienced and used to gain knowledge with implications for design. Focus group methodology was used to explore staff's view of how the residents experienced and used the outdoors. Two main themes and ten sub-themes were the result when the focus group interviews were analyzed. Theme one, being comfortabl

In our contemporary age, the name praise song has got a special meaning, roughly defined as: a song consisting of a rather short text that is sung over and over again, set to music in some contemporary popular style, directed by a worship leader, and accompanied by a team with instruments that may be unusual in church, as el-guitars and drums. The phenomenon is described and critically evaluated.

The Price of Democracy and the Value of Literature : Books, Politics, and the Literary Market with Respect to the 2002 Reduction in VAT on Books in Sweden In 2002 the VAT (value added tax) on books in Sweden was reduced from 25% to 6 %. The reduction was effected in response to a cultural policy, whose aim was to ”improve the conditions for literature and reading” and ”stimulate a diversifed out

This report is about the housing situation in Manila, capital of the Philippines. 25% of the inhabitants in this mega city live in informal settlements, often on places unsuitable for living. The target area of this paper is Baseco, a large slum area near the outlet of Pasig River and home to 47 000 people according to the 2002 census. Among its many problems including overpopulation and poverty i

Background The purpose of the article is to research and analyze the notion of sustainability criteria in their function of an emerging tool to promote and safeguard sustainable products and their sustainable production. The article addresses critical issues, which are important for deeper understanding of sustainability criteria and their practical use. In this, the article examines the existing

Numerous economic recovery packages have been implemented to stimulate green economic growth through the deployment of low-carbon technologies. The emerging literature shows, however, that there is substantial ambiguity and discrepancy about how to measure the performance of policy instruments driving a Green Economy in general, and in our case, a Green Energy Economy (GEE) in particular. Identifi

The paper explores the role and meaning of maṣlaḥa (social utility) and its possible appropriation in the field of Islamic legal and economic thought, as laid down by various medieval and contemporary Muslim scholars. Questions that are pertinent to the research are the following: how has maṣlaḥa been incorporated in legal reasoning and what kind of meaning does it convey; what type of economic (a