AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Purpose: The purpose of this thesis is to investigate to what a few preschool teachers and mother-tongue teachers consider the influence mother-tongue training has on children. The thesis also looks into how these teachers cooperate and view about the mother-tongue training organization structure and what support mother-tongue teachers get in the concerned preschools. More specifically:What influences do three preschool teachers and three mother-tongue teachers consider that mother-tongue training has on the development of the children?Which support do the three mother-tongue teachers receive from the preschool principals and other preschool pedagogues in their work? - Is there any cooperation between them?In what way do the three preschool teachers and the three mother-tongue teachers think that the mother-tongue training organization structure affect the children?s status in the group?Method: In order to achieve a deeper understanding of the context, a qualitative method based on interviews and observations was employed and relied upon. Three preschool teachers and three mother-tongue teachers from two different preschools in the same municipality were interviewed to acquire answers to the questions concerned.Result: The result of this enquiry shows a direct and explicit comprehension that mother-tongue is immensely important for children?s development.

The aim of this research is to develop a better understanding of how preschool-teachers respond to children in preschool, when they show that they want to have some influence. I have concentrated this study on how the preschool-teachers respond to the children in the gatherings and when the children are playing freely indoors, where the questions at issue are:How do the preschool-teachers respond to the children?s initiative for participation in the gathering and while playing freely?There have been four preschool-teachers and 14 children who have taken part in this study. The children who took part are in the ages of three to five. The study was done at a section in a preschool in middle Sweden.The method used in this study is unstructured observations.

Every six baby that is born gets colic. It means that the child cries for at least three hours three days a week. For the child?s parents this is one big strain and feelings like despair, helplessness and isolation are common. The nurse?s task is to support the parents through respectful and empathic actions in order to relieve sufferings and increase their feelings of confidence.

The purpose of the survey was to find out how early childhood teachers work with the curriculum of I Ur och Skur with children between 1-3 years in the forest and how such educators are using the outdoor pedagogy in the forest environment in preschool.In order to answer the study's aim and objectives interviews were performed with six teachers in I Ur och Skur kindergartens.What emerged from this study is that forest excursions are a central part of the curriculum and is seen as their educational place. The teachers are working to create a feeling of security among the youngest children of enjoying the woods and also to raise an interest in the children. Natural materials are used during the forest stay and no other toys or materials.The results reveal that educators work to get the smallest children to use and develop their imagination at play and at the same time they are involved with the children in their discovery of the woods. With the smallest children in kindergarten it involves being on the level of children and as a teacher to have the flexibility to change the forest stay environment if needed..

In 1911 Valfrid Palmgren founded the Children's Library of Stockholm, the very first in Sweden.She was a well-educated woman, who believed in social and educational equality for all.During a journey to the USA in 1907, she was deeply impressed by the public libraries, andshe put many of the public library ideas to use in the Children's Library of Stockholm. Palmgrenstrongly opposed to the Swedish libraries not allowing admission to children, since shefirmly believed that educating the people had to start with the children.Other reasons for opening a children's library were to give children an alternative to roamingthe streets, to give children a quiet place to read, to give an alternative to the cheap trashliterature that flooded the market and to teach the young ones how to extract information frombooks. Of great importance was that the library should be equal to all classes in society.In 1927 the children's library was taken over by the new public library of Stockholm..

The aim of this study was to examine former criminals? experiences of help and support of importance to leave a criminal life style. The study consists of six interviews with former criminals and earlier studies on the subject. These studies show that relapse in crime are most common among those who are socially excluded from society. They also show that important factors to end a life in criminality are for example a supportive social network.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

Adoptive parents need to be able to reflect on the interaction with the child, both from the perspective of their own relational experience with the child and from the perspective of the previous experience of the child. This essay explores five adoptive parent´s thoughts and feelings about their children?s background. It also looks into how they think that the children?s background influences their way of expressing their needs and how this makes the parents feel.

This study examines working teachers? thoughts and views regarding multilingual children in assembly situations. The purpose of the study was to increase my knowledge and understanding surrounding the educators? approach when it comes to integrating multilingual children in common activities. By using semi-structured, qualitative interviews with six working educators in three different pre-schools, I examined their thoughts and approaches to working with multilingual children in assembly situations.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

Genom metoden livsberättelse får vi här ta del av specialpedagogen Evas berättelse. Denna kvinna har arbetat inom skolans värld i 45 år och har en stor livserfarenhet att dela med sig av. Arbetets mål är att ge en bild av en specialpedagogs kompetensutvecklig och arbetsmetoder i skolan under årtionden. Inriktningen på intervjuerna är berättelser om Evas arbete med barn och deras tal, språk och kommunikation. Uppsatsen tar upp språkutvecklingen hos barn samt Evas arbetsmetoder för att kartlägga förskolebarns språkutveckling.

The purpose of my Masters thesis is to investigate how childrens librarians in public libraries perceive and meet imposed queries during the reference interview with children and young people. What do childrens librarians think about imposed queries from children and young people? What problems can arise during a reference interview with children and young people, and what strategies can be used to solve them? How can childrens librarians prepare for imposed queries from children and young people that have arisen in school related situations? The study was carried out at public libraries in Sweden. In the review of the literature results from prior research and other relevant material are presented. The theoretical framework includes a communication model on imposed queries developed by Gross, and two other models Levels of Mediation and Zone of Intervention, developed by Kuhlthau.

The main purpose of the study was to collect norm data forCommunication Attitude Test for Preschool and Kindergarten Children WhoStutter (KiddyCAT) for Swedish children. Sub purposes of the study were toexamine if the results on KiddyCAT vary depending on age and gender andexamine the reliability and validity for the Swedish version of KiddyCAT. Inthe study 119 children without known stuttering, 3:1?6:11 years, fromdifferent preschools in Gothenburg city participated. Neither significantcorrelation between results on KiddyCAT and age nor a significantdifference between the genders was found.