The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The purpose of this study is to focus on library service for children in a hospital, which in turn is seen in relation to a traditional children s library. Four aspects of library work were investigated. These aspects were working methods, partners of co-operation for the libraries, media policy (acquisition, use of the collection and circulation procedures), as well as programme activities for children.The research method was qualitative and comparative in nature, consisting of case studies of two libraries : (1) the library in a children s hospital, known as Bokskogen at Astrid Lindgren s children s hospital in Stockholm and (2) a traditional children s library, the children s department at Eslövs city library. In each library interviews were conducted. The investigation shows that the librarians in the hospital library must be more outreaching and active in order to stimulate children to use library materials.

This essay focuses on the implementation of the strategy gender mainstreaming in the European Union and the member states. It starts to identify problems connected to the implementation process and recognizes significant prerequisites for an efficient implementation of the strategy. The main problems and prerequisites are: political will, governance and structure and knowledge about gender equality. The empirical material consists of reports from the EU that touches upon gender mainstreaming and gender equality. The problems and prerequisites will be analysed in relation to the governance perspectives top-down and bottom-up and expert bureaucratic and participative democratic and gender and feminism.

Abstract Title:                       Grades at Primary School ? A study of local politicians' arguments in                       connection with the division into grades at Swedish primary schools.Author:                       Annie LinderUniversity of KalmarC-essay in Social StudiesAutumn 2011 The study aims to investigate local politicians' decisions since municipalities took overSwedish primary education in 1990/91. The arguments put forward in support of how stages are organised have been studied, likewise whether municipalities have acted rationally when making their decisions.Six municipalities are included in the survey. They were divided into three educational categories: lower, middle and high level schools; previous and recent schools and F9 schools with pre-schools and primary schools integrated.Minutes from politicians' and civil servants' meetings have been studied and categorised according to arguments for and against. The most common supportive arguments are about economy and organisation, others concern school premises, trends and the wish for a comprehensive compulsory school.

Denna uppsats är skriven inom ramen för den tekniska specialiseringen vid Försvarshögskolan och är en deskriptiv och komparativ studie av möjligheterna för Marinen att skaffa satellitkommunikationssystem.Marinen har i takt med nya uppgifter fått behov av ett autonomt sambandssystem som kan användas som komplement vid internationella operationer. För att kunna deltaga inom ramen för NATO-ledda fredsbevarande operationer är satellitkommunikationssystem  t.o.m. ett krav som Marinen i dagsläget inte klarar av att fylla.Den säkerhetspolitiska utvecklingen och en förändrad hotbild gör att utnyttjande av ett helt civilt system är ett kostnadseffektivt och realistiskt alternativ. Geostationära satelliter utgör då fortfarande det bästa valet med hänsyn till täckningsområde och driftsäkerhet. Operationsområdet styr vilken operatör man väljer, men inriktningen bör vara en svensk satellit eller en satellit med svensk delägande.Tekniskt sett skall systemet vara uppbyggt kring hyllvara (COTS).

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

Skolverket skickade ut ett pressmeddelande som ifrågasätter kvaliteten inom undervisningen av ämnet svenska som andraspråk i grundskolan. Skolverket ville belysa den koppling som finns mellan modersmålsundervisning och goda resultat i svenskundervisning. I den här studien studerades erfarna lärares förhållnings- och tillvägagångssätt i undervisningen av flerspråkiga elever. Lärarna studerades för att ta reda på vad som kännetecknar och stimulerar undervisning av flerspråkiga elever. I studien användes kvalitativa intervjuer och observationer i kombination.

This is a study of the letters from His Majesty the King to the county governor of Gotland in 1735. In the Age of Liberty the king had limited power. Royal decisions were made with the Council of the Realm where the King only had the advantage of having two votes and a casting vote. Furthermore, the Council had to act according to the decisions of the Estates of Parliament, if at least three of the four Estates were in agreement. The duties of the county governor were set out in a detailed instruction of which the most recent version was issued in 1734.

Syftet med studien var att beskriva icke farmakologiska metoder för att reducera barns rädsla och smärta inför cancerrelaterade behandlingar och undersökningar. Studien genomfördes som en litteraturstudie med beskrivande design. 21 vetenskapliga artiklar inkluderades, analyserades och lades som grund för resultatet. Resultatet visade att distraktion var den vanligaste förekommande icke farmakologiska omvårdnadsåtgärden för att minska barns rädsla och smärta inför smärtsamma cancerrelaterade behandlingar och undersökningar. Distraktion i form av kommunikation, beröring och hjälpmedel distraherar, lugnar, ökar smärttoleransen, förbättrar vårdresultatet och ger positiva vårderfarenheter.

Background: Cancer disease is one of the most common diseases in Sweden andradiotherapy is one of the regimens available for the treatment of cancer. Radiotherapycan be delivered as single treatment or be divided into several fractions that last forweeks. Radiotherapy can cause side effects that may occur during or at the end oftreatment. Information and communication is an integral part of all treatments and care.The oncology nurse should attempt to ease for the patients to communicate, participatein the care, receive information and enhance the ability to self-care.Aim: The aim of the study was to examine the patients? needs for communication andinformation with oncology nurse during their meeting through radiotherapy.Method: This pilot study was conducted on six patients with different cancer diagnosis.It was a qualitative study, were data was collected through individual interviews usingsemi-structured questions.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.

Den amerikanska doktrinen FM3-24 beskriver hur en operation inom COIN-konceptet kan genomföras och hur befälhavaren kan använda doktrinen som stöd i genomförande och planering av operationer. Doktrinen är utvecklad med stöd av de lärdomar som amerikanska trupper dragit i 2000-talets konflikter i Irak och Afghanistan, och doktrinen används idag som stöd i de pågående insatserna. Under 1990-talets konflikt i Somalia fanns inte denna doktrin. Syftet med uppsatsen är att undersöka om det kan spåras lärdomar redan från 1990-talets Somalia till utformandet av den nu utvecklade amerikanska doktrinen FM3-24. Resultatet visar att likheter finns i hur operationer enligt FM3-24 skall genomföras, dock är olikheterna de som är mest tydliga. Många av de steg som beskrivs i doktrinen har under insatsen avvikit helt eller vartefter insatsen fortskred. En orsak till det kan vara att amerikanska trupper under början av 1990-talet inte hade samma erfarenhet av COIN-insatser som de hade när doktrinen under 2000-talet utvecklades. I slutet av studien presenteras tänkta ?lessons learned? som kan vara bidragande till doktrinens utformning.  .

In an effort to strengthen democracy in the union, the EU in 2005 took a new approach to communications policy to reach out to the citizens. The strategic document "Plan D for Democracy, Dialogue and Debate" was accompanied by two other documents, and the three of them were the core of this policy. Both democracy and communications work means at EU level a higher complexity than in the nation-state arena. Objective of this study is to examine how the implementation of Plan D has turned out in a democracy renewal perspective. To achieve that answers are sought to questions concerning the goals of Plan D, how they are still present today, what happened in practice regarding the efforts that are highlighted, and how the substance of the activities can be judged from a democratic theory perspective.

Ronneby flygplats är en flottiljflygplats som ägs och drivs av försvarsmakten och som är öppen för civil trafik. Flygplatsen är lokaliserad i Kallinge strax norr om Ronneby tätort i Blekinge län. Flygplatsens tillgänglighet med allmänna kommunikationer är idag begränsade. Syftet med studien har varit att analysera och karaktärisera Ronneby flygstationsområde samt bidra med förbättringsförslag till hur flygplatsens tillgänglighet kan öka. Analyser har genomförts för att försöka ge en god helhetsbild av planområdet och dess omgivning samt de olika faktorer som spelar in.