Genom skattereformen 1990 infördes det duala skattesystemet i Sverige. Detta innebär att inkomster beskattas progressivt eller proportionellt beroende på var inkomster härrör från. Tjänsteinkomster, såsom lön, beskattas progressivt med en marginalskatt upp till 57 %. Kapitalinkomster, såsom utdelning och kapitalvinster, beskattas proportionellt med en skattesats på 30 %. Utdelningar beskattas ävenDue to the taxation reform in 1990 a new tax system were introduced in Sweden. Incomes taxed progressive or proportional depending on where the income derives from. Labour income, such as salary, taxed progressively with highest rate of tax at 57 %. Capital income, such as dividend, taxed proportionally with a 30 % rate. Dividend also meets a 22 % tax within the company. This could seem unproblema

Traumateamet och dess omhändertagande har stor betydelse i avgörandet för patientens överlevnad. Studiens syfte var att undersöka sjuksköterskors upplevelser av olika faktorer som påverkar teamarbete vid röda traumalarm. En intervjustudie med kvalitativ innehållsanalys genomfördes med 13 sjuksköterskor på ett sjukhus i södra Sverige. Resultatet i studien visade på att det mest utmärkande för teama

I Sverige råder en allmän medborgerlig skyldighet att inställa sig som vittne i domstol och där avlägga vittnesmål. Denna skyldighet träffar, med några få undantag, den som av ett eller annat skäl anses inneha information av betydelse för målet. Vittnesmålen är av oerhörd betydelse för att våra domstolar ska ges möjlighet att komma till korrekta avgöranden. Problematiskt är dock hur vittnen många In Sweden, there is a general civil obligation to appear in court as witness and to testify. With a few exceptions, this obligation affects anyone who is considered to possess important information to a case. Testimonies such as these form the basis for the courts to make correct rulings. However, there is a problem related to the many witnesses who are afraid to fulfil their obligations and who i

In 2015, media reported on new allegations of sexual exploitation and abuse committed by UN peacekeepers against civilians. This was not the first time such allegations were made. Although a number of measures have been taken at the UN level to combat these crimes, the problem persists. The majority of the personnel in UN peacekeeping operations are members of national military contingents, and

En studie om mannsrollen såsom den presenteras i Sahiih Bukharii genom användandet av ett historivetenskapligt tillvägagångsätt. I syfte att belysa hur bilden av manligheten utvecklades under den Abbasidiska eran.

En genusbaserad undersökning som undersöker vilka karaktärsdrag som ses som positiva eller negativa för män eller kvinnor i ett urval av de isländska sagorna. Undersökningen använder Joan Scotts poststrukutralistiska teori och Laqueures enköns modell för att se vilka karaktärsdrag som utmärker män och kvinnor i Erik Rödes saga, Gisli Súrassons saga, Laxdalingarnas saga, den poetiska eddan och den

Undersökning och hantering av arsenikförorenade brunnar i Nicaragua Arsenik förorenar dricksvatten i Nicaragua och framkallar cancer. Lösningen är enkel: sand, tegelstenar och järnspikar. Varje år dör hundratusentals människor till följd av arsenikförorenat dricksvatten. Världshälsoorganisationen WHO listar arsenik på topp-tio-listan över de kemikalier i världen som hotar människors hälsa mest. The awareness of problems concerning arsenic contaminated drinking water sources has during recent years increased. WHO (World Health Organization) decided in 1993 to lower the recommended limit of arsenic in drinking water from 50 μg/l to 10 μg/l, mainly due to observations of its carcinogenicity. New places where the WHO limit for arsenic is exceeded are constantly discovered all over the world.

The majority of the current 3GPP and M2M networks use or will use IPv6 for accessing the internet. These IPv6 networks use Neighbor Discovery as defined in RFC 4861 to identify their neighbors on the link and see if they are active. The increase in the complexity of wireless networks and introduction of battery operated devices sets forth notable challenges to certain assumptions in the RFC 4861.

This research supports the hypothesis that consultation, team work and congruence is a strategy to reduce risk, and that effective consultation reduces the potential for outrage when things do not go to plan. The research sought the opinion of managers on these matters, and if they were aware of own-biases that undermine the effectiveness in which they engage, and of antidotes to such “hazardous t

There are various ways in which Enterprise Architecture (EA) is defined these days. One of the more common definitions is that EA is a dashboard that allows business architects and other stakeholders to govern an enterprise’s transformation process. This dashboard shows current operations as well as its future and desired state. In theory this might seem as a good tool for enterprise architects bu

Recently a new way of constructing variable step-size multistep methods has been proposed, that parametrizes the entire domain of multistep methods. In the presented work the case of explicit two-step methods is looked at, analyzed and related to the already known theory of multistep methods. The error coefficient is derived as a function of the step-size ratio and an upper limit to the method dom

Product Service Systems offer companies the possibility to reduce environmental impacts by diminishing resource consumption, raw material extraction and waste generation. The concept focuses on a system of products, services and supporting networks with the aim of transitioning from selling the benefits of a product rather than the actual product. Naturally, incentives are created for companies to

Hamilton City is currently the fourth most populous territorial authority in New Zealand. The city boundary was extended in 1989 in order to provide sufficient land for urban growth for at least 25 years. Despite being neither unplanned nor unchecked, urban growth within this boundary has been branded by the media as urban sprawl. Urban sprawl is a complex phenomenon with a wide range of definit

Effekter av röjning av växter och öppna sandytor Stora områden med sandmark har växt igen och hotar därmed att konkurrera ut känsligare, mindre växter som behöver öppen sandmark för att överleva. Tre inventeringar har genomförts i sandområden som röjts ett år tidigare, för att se om känsliga växter börjat gro i den öppna sanden. Många arter av små växter har svårt att go i områden som vuxit igenSand dune habitats are threatened by overgrowth and extended growth and plantations of woody species such as pines and Japanese rose (Rosa rugosa). The aim of this study is to investigate what types of dune habitats that are found within the Natura 2000 sites, the differences in vegetation between open sand and overgrown sand areas and the vegetation and soil pH in open and closed habitats in thre

Accurate wireless channel models are crucial to simulate the effect of radio wave propagation in a channel on wireless communication systems. By calculating physical processing effects that signal undergoes while traveling from transmitter to the receiver, channel models help to analyze performance of wireless systems. State of the art channel model such as WINNER and COST 2100 are able to model t

WTO is an increasingly influential international organization, which aims to liberalize global commercial activities and TRIPS is an important part of WTO agenda, which provides minimum standards for IPR regulation for all the members. Empirical evidence suggests that stronger IPR regimes contribute to increasing inward FDI, R&D investment and innovations. Starting out from these findings the

Problemställning: Cementproduktionen står idag för ca 5% av världens koldioxidutsläpp, vilket har stor negativ påverkan på klimatet. För att minska utsläppen behöver cementanvändningen reduceras genom t.ex. ersätta cement med andra material, såsom flygaska, mald granulerad masugnsslagg och kalcinerad lera. Syfte: Syftet är att undersöka den maximala vol.% cement som kan ersättas med flygaska, slaProblem: The production of cement stands today for approximately 5% of the world total emission of carbon dioxide, which has negative impact on the environment. In order to reduce the emission, the use of cement has to be reduced by e.g. replacing some of the cement with other materials. Purpose: The purpose is to find the maximum amount of fly ash, slag and calcined clay that can be used in conc

Under de senaste årtiondena har en ökning av psykosociala problem bland barn och ungdomar medfört att förebyggande och hälsofrämjande vård blivit det viktigaste inslaget i elevhälsan. Hälsosamtal är en del av skolsköterskans hälsofrämjande arbete. Syftet med studien var att beskriva hur skolsköterskan utifrån sina erfarenheter uppfattar hälsosamtal med elever i grundskolan. Semistrukturerade inter

Mobile applications are today an important way for companies to reach their customers. Developing a mobile application could require a lot of resources, especially if the application is to be made from scratch. However, an alternative for a company with an existing web application, is making use of the logic in the existing web application, to create a hybrid mobile application. In this thesis, tw