The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

AbstractAimThe aim of this study has been to survey the background of the youths in the selection group which participated in the Dream action day, to evaluate if the project succeeded and support the Swedish Ski Association with their recruiting process. The questions of issue have been: Which ethnical, demographical and economical backgrounds do the youths of the selection group have that participated in the Dream action day? Is there any common denominator among those who was drawn to continue? Do the youths want to contribute to expand the sport? Is Dream action Day a good way to reach out to the target group?MethodThrough a strategic selection made by the Swedish Ski Association 44 youths participated in a day during which they tried snowboard. They have been a part of our quantitative data collection and we have chosen six to interview. The interviews have been executed in form of semi structured interviews.ResultsThe results clearly show that few of the participants had any connection to the sport, neither from home nor from friends.

Fluids are important to the Visual Effects Industry but extremely hard to control and simulate because of the complexity of the governing equations. Fluid solvers can be divided into two categories, those of the Eulerian point of reference and those of the Lagrangian. Both categories have different advantages and weaknesses and hybrid methods are popular. This thesis examines Smoothed Particle Hydrodynamics, a Lagrangian method for physically based uid simulations. To allow the artist the exibility given by shorter simulation times and increased number of iterations, the performance of the solver is key.

SyfteUppsatsens syfte är att genom en analys av dagens digitala marknadsföring av artister i Sverige få fram olika strategier som kan leda till differentiering online, samt få vidare förståelse om hur artister aktivt kan arbeta med strategierna online för att förstärka helhetsupplevelsen av varumärket och hur fansen upplever det digitala arbetet.MetodDenna uppsats är genomförd utifrån en kombination av kvalitativ och kvantitativ metod och har en abduktiv ansats. Vi har samlat in det empiriska materialet via kvalitativa intervjuer med utvalda personer från olika delar av musikbranschen för att få olika synvinklar. Samt gjort en enkätundersökning för att få in konsumenternas aspekt, som vi i uppsatsen benämner som fans. Dessa tillvägagångssätt har kompletterats med primär- och sekundärkällor inom branding, sensory branding och digital marknadsföring. SlutsatserVi har genom vår analys och slutdiskussion kommit fram till följande: genom att tillämpa de fyra strategier som vi har valt att kalla; branding-strategi, sensory branding-strategi, digital marknadsförings-strategi och storytelling-strategi, är artisten på god väg att utmärka sig för både fans och musikbransch. Fansen anser att man ska ha en bra story kombinerad med en röd tråd och ett helhetskoncept.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

Politicians attract their voters by promising more jobs and investment in education, health and social care. Against this background, I wonder how the situation of artists will be affected by the followingquestions:? What political views on the artist's position in society appeared in propositions of Socialdemokraterna and Moderaterna?? In what way did these propositions influence the conditions of artists?? How have the artists of Värmland been affected by different (Socialdemokraterna and Moderaterna) cultural policies? With my investigation I find out more about the artists' conditions on a national level, but I also investigate the situation in Värmland. By examining policy proposals and reports, I learn more about the issues. I also conduct a survey and three in-depth interviews to obtain opinions from various sources.The respondents are the cultural departments of Värmland and representatives from cultural organizations.What is clear from my research is that politicians differ on some issues, especially those relating to commercialism and artist salaries.

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

Introduction: Intimate partner violence (IPV) is a great public health issue that can cause serious physical, psychological and psychosomatic injuries to the woman. Education is one out of many important protective factors against IPV. Aim: This study aimed to investigate the association between women?s educational level and IPV in low- and middle-income countries, the interaction between the education of the woman and the man and IPV, how education on different levels (individual-, family- and community-level) influences IPV and how gender is connected to education and IPV. Method: A literature-based study with 12 selected scientific articles as the foundation for the analysis was performed.

This study aims to investigate and describe the direction of the ideological development of the Swedish gymnastics association Gymniska Förbundet. Between 1928 and 1932, this organization transformed from a purely gymnastic and cultural association into an influential platform for the production of Swedish nationalist ideology. Based on theories of National Socialism?s formation within modern society, the analysis focus on the conditions regulating Gymniska Förbundets relation to modernity. Thus the study examines the association?s ideas in relationship to the concept of modernity.

Millesgården is a museum on the island of Lidingö outside Stockholm. It contains the buildings which were the home and studios of the artist Carl Milles and his artist wife Olga. It also contains the grounds that originated as the garden of their home. Carl Milles later developed the garden into a sculpture park where a great part of the sculptors works are on display. In this report only the sculpture park is treated.

I have in my thesis, examined the possibilities in terms of energy for a condominium association.To have an effective and good energy is becoming increasingly important with today's rising electric and oil prices. In my thesis I have used the condominium association Kärralyckan, which is situated in Falkenberg. The buildings at Kärralyckan are built in the mid-1970s, and are heated by electric radiators. The tap water is heated by an electric boiler.Based on that calculation I can show the various energyststem. The different solutions have been developed by contact manufacturers and installers through phone calls and e-mail.According to the results shows that geothermal heating has been a great solution for Kärralyckan.

The Iranian artist Shirin Neshat has been living in self-imposed exile since the late 1970s, as she chose not to return to her home country following the ?79 Islamic Revolution. Through her works Neshat examines Iran before and after the revolution and follows political and civil transformations through strong photographs of women in her country of birth.  My own use of the term exile deals with the analysis of the state of exile in relation to artistic work as a globalized and underlying motivation for art and artists. The new definition of exile is analyzed in relation with the artist?s photographs and the verbal and visual statements.

This study aims to investigate and describe the direction of the ideological development of the Swedish gymnastics association Gymniska Förbundet. Between 1928 and 1932, this organization transformed from a purely gymnastic and cultural association into an influential platform for the production of Swedish nationalist ideology. Based on theories of National Socialism?s formation within modern society, the analysis focus on the conditions regulating Gymniska Förbundets relation to modernity. Thus the study examines the association?s ideas in relationship to the concept of modernity.

Syfte och forskningsfrågaSyftet med den här uppsatsen är att analysera på vilket sätt majorbolagen marknadsför sina artister på sociala medier och hur kommunikationer ser ut mellan artist och fans. Detta gör vi genom att undersöka vilket medvetet arbete som ligger bakom marknadsföringen, hur detta påverkar relationen mellan artist och fans samt hur detta följs upp. Uppsatsens forskningsfråga formulerades med syftet i åtanke och blev följande: På vilket sätt använder majorbolagen sociala medier för att etablera varaktiga relationer mellan artist och fans?MetodVi har valt att använda oss av en kvalitativ forskningsmetod. Insamlingen av material har skett genom primärkällor samt sekundärkällor och det empiriska materialet har skett genom semi-strukturerade intervjuer.