Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

I regeringens budgetproposition för 2011, erhöll Försvarsmakten uppgiften att införa fyra Militärregioner i Sverige med underliggande regionala staber. ?Regeringen bedömer att skapandet av de regionala staberna innebär att Försvarsmaktens förmåga att samverka med och lämna stöd till andra myndigheter förbättras.? (PROP 2010/11:1 s.33).Syftet med den här studien är att studera hur personer med nyckelpositioner inom de båda myndigheterna (Länsstyrelse och Försvarsmakten) tänker kring införandet av Militärregioner och dess förutsättningar för utveckling av samverkan mellan det civila och militära samhället.Resultatet påvisar att informanterna är relativt överens om att samverkan ska utvecklas och hur det bör ske med ett fokus på gemensam planläggning, utbildning, övningar samt nätverksskapande och utarbetande av gemensamma mål innan något händer. Målsättningen är att klara av att hantera oförutsedda händelser som olyckor och naturkatastrofer när de väl kommer. Informanterna anser även att närheten, i såväl tid som rum, är avgörande för planläggning och den slutliga insatsens resultat..

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

The main purpose of this Masters thesis is to examine gender division in public libraries by reviewing literature and interviewing eight public librarians and two chief librarians. The reason why we decided to investigate this topic is the lack of research concerning sex-segregation in library and information science. By choosing this subject we intend to deepen the understanding of the significance of gender both within the public library and of the occupation in general. Some researchers claim that the low status of librarianship is a result of the large proportion of women in the profession. We want to find out how our informants view the relation between professional status and female domination.

AbstractBackgroundParkinson?s disease is a chronically not curable progressive disease that leads to different degrees of disability. Controlled studies on how patient education influences subjective health in Parkinson?s disease are lacking.AimThe aim of this study was to examine the influence patient education had on drug requirements and on subjective health status of persons with Parkinson?s disease.MethodologyA short form of Health Survey, SF-12, was used to measure perceived health. SF-12 was administered before and one month after patient education (intervention group; n= 48), and in waiting list control (n= 48).

The political and civil unrest during the last years of the First World War had a profound impact on the political life in many European countries. Academic research on the Swedish Social Democratic Party and the development of the parliamentary system during these years, often focus on the civil unrest and the mobilization of the labour movement during the spring of 1917, and the impact on Swedish politics of the Russian and German revolutions.This study is an examination of the relation between the Swedish labour movement and the Finnish Civil War of 1918. The general aim of the study is to examine how different levels and organisations of the labour movement acted in regards to the situation in Finland, and how these different levels and organisations interacted with one another. A second aim of this examination is to better understand during what kind of processes of the Swedish labour movement?s history that the Finnish Civil War occurred, and how it affected them.The conclusion of the study is that the there was a disparity between the leadership of the Social Democratic Party (SAP), which at the time was part of the Swedish government together with the liberal party, and the grassroots of the labour movement, organized in trade unions, and in the local organizations of the SAP and the Social Democratic Left Party (SSV).

The intention of this study is to investigate why some regions, which choose to secede from their parent country, are internationally recognized and others are not. The case studies of this study are South Sudan and Somaliland. South Sudan is as of now the world?s newest state, and Somaliland is a break-away state that is considered a part of Somalia by the International community. There are conditions that have to be fulfilled, before existing nations recognize the break-away state, such as an agreement between the seceded state and the parent country, which was the case for South Sudan and Sudan.

Modellen Harmony of Efforts bygger på erfarenheter från FN-operationer mellan 1960 och 1990 talen och erbjuder ett alternativt sätt att tänka runt civil-militärt samarbete.Syftet med den här studien är dels att undersöka på vilket sätt erfarenheter från counterinsurgency operationerna i Afghanistan ter sig i ljuset av modellen Harmony of Efforts modell, och därefter hur modellen med hjälp av nämnda erfarenheter skulle kunna vidareutvecklas.Fyra olika Provincial Reconstruction Teams (PRT) jämförs i en kvalitativ fallstudie där undersökningsmaterialet utgörs av andra vetenskapliga texter kompletterat med några intervjuer med personal från fältet.Resultatet pekar på stora skillnader i tillämpningen av PRT-konceptet, att en tydlig arbetsfördelning bidrar till framgångsrikt samarbete samt att småskaligt arbete på gräsrotsnivå är att föredra framför storskaliga projekt. Studien visar dessutom att modellen Harmony of Efforts i stora drag håller mycket väl för att analysera civil-militärt samarbete inom ramen för en counterinsurgency operation..

This paper is about how the teaching profession have got a changed status from the perspective of the teachers. The papers cause is to find out how the teachers think that their status have changed in a period of 30 years. Interviews have been done with eight middle school teachers from two schools in the municipality of Södertälje. The answers from the interviews have been put in relation to theories in research of professions. Three hypotheses have been put up to apply the theories on the answers.

Most scientists believe that in the good times the peasant had the opportunity to follow fashion. Virestad parish does not follow fashion. My purpose is to try to understand something of the mechanism that made Virestad do so: that I will do by analyzing the results in relation to the concept of status. My main source is estate inventories. Here I examine the status markers and differences in what they invested in clothes and jewelry in relation to the estate's proceeds.The lower the balance, the more percentage they need to put on clothes.

Denna uppsats är en kvantitativ studie som haft som syfte att undersöka vad som bäst predicerar arbetstillfredsställelse. De variabler som har mätts som eventuella prediktorer är; sociometrisk status enligt sociometerteorin, socioekonomisk status, personlig känsla av makt samt personlighetsdraget extraversion. Urvalet bestod av (N=128) deltagare som alla var anställda av ett medelstort företag. Denna studie har utgått från en liknande studie The Local-Ladder Effect: Social Status and Subjective Well-Being (Anderson, Kraus, Galinsky & Keltner, 2012) som handlade om subjektivt välbefinnande och sociometrisk status. Arbetstillfredsställelse mättes enligt MSQ (Minnesota satisfaction questionnarie).

The 1900s saw two incidents of states using their military in civil disorder situations, which resulted in the killing of unarmed citizens. May 14, 1931 in Ådalen, marks a significant part of Swedish history and its view of the use of military force.  On that day, a peaceful protest march escalated, which resulted in live firing by the military stationed there to uphold law and order. This resulted in the deaths of five civilians and the prohibition of the use of military force in incidents of civil disorder. In 1972 in Northern Ireland a similar event took place on January 30, which is commonly known as Bloody Sunday. The Troubles were raging and resulted in protests for civil rights by nationalists.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

Yrket personbilsmekaniker har genomgått en stor förändring. Idag ställs det helt andra krav på mekanikern än det gjordes för några år sedan. Både miljökrav och ökande bränslepriser har gjort att biltillverkarna tvingats att göra bilarna mer bränslesnåla och mer snälla mot miljön. Detta har gjort att bilarna idag är mer tekniskt avancerade än förut, och därför alltmer svåra att serva och reparera. Det ställs därför helt andra krav på mekanikern nu.

The purpose of this essay has been to answer the question of whether or not administrators of economic support perceive that their professional status is ranked lower than that of their coworkers in other fields of the social services. We set out to study whether or not their comparative status differed depending on their use of standardized assessment instruments and if their experience with regards to professional status differed depending on the size of the municipality they worked in. We also wanted to determine in what way (if any) the comparative status manifests itself and what factors influences it.We?ve utilized method triangulation in order to answer the questions posed in our purpose. The quantitative study was conducted using a questionnaire and the qualitative with three interviews.