The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

My interest in examining what happens when you as a teenager are exposed to five or six times the amount of time as ordinary classes to music education derrives from my own experience as a music teacher at a school which has those kind of special music classes. During my career as a music teacher in grades 4 ? 9 in Swedish compulsory school I have taught music classes as well as ordinary classes for 18 years. During this time I have often wondered what this exposure means in retrospect. Is it the conquering and mastering of music skills that students remember when they?ve grown up to young adults, or is it something else?The aim of this study is to find out what it means for teenagers to have music as a school subject every day of their years in Swedish high school.

On average half of the sows in Swedish piglet producing herds are culledannually. A significant portion of the sows are euthanized because of lameness orparalysis. Young sows and gilts are overrepresented in the category of animals,culled due to injuries in the musculoskeletal system. These injuries cause pain tothe animals. Early culling of sows/gilts also have economical consequences forthe producers.

The main purpose of this essay is to study the role of documentation in Swedish health care today and the consequences of the augmentations in paper work that have taken place during the last couple of decades. The method used in this study is interviews with health care personnel.The following questions are treated:-       What kind of documentation has increased in Swedish health care?-       How is the patient/health care professionals affected?-       How is the work of the health care professionals affected?The conclusion of the essay is that the increasing amount of time spent on documentation that for much part has never been performed before, (such as risk analyses, statistics and writing much more thorough charts), has consequently left very little time for actual patient care. The research also showed that faith in health care professionals has significantly decreased and that one of the major reasons for increased documenting is the anticipation of and therefore protection against potential complaints. Finally there seems to be a greater focus on being service-minded rather than on providing quality health care..

This is an examination that investigates how parental guidebooks advise parents on how to solve conflicts between them and their children. The main purpose of this essay is to examine what these parental guidebooks say about rebuke. The following four questions will help to answer the main investigation. These questions are:What do different parental guidebooks write about rebuke?What do parental guidebooks consider to be the goal of rebuke?Which are the consequences of rebuke according to the parental guidebooks?Are there any clear patterns and connections that can be shown?To find an answer to these four questions, I have used eight parental guidebooks.

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

The aim of this Bachelor thesis is to examine and understand how teachers of younger children teach information literacy and also what part the school library and the school librarian take in this process.I have, in the study, used parts of Limberg & Folkesson´s IDOL project as my theoretical framework and the material was collected through qualitative interviews with four teachers. My result of this study indicates that many teachers have a vague idea of what information literacy is. My study also indicates that teachers only teach information literacy occasionally. This despite the new curriculum (Lgr11) which clearly indicates that information literacy is a priority. Some of the teachers express an opinion that the students, for example; in their source critical ability, develop this skill with age.

Finns det någonting att vinna på att lämna skolan ett par år mellan gymnasiet och det att en högskoleutbildning påbörjas och finns det något värde i de erfarenheter en student eventuellt har från livet utanför skolan? Ser studenter och lärare inom musiklärarutbildningen någon nytta med dessa värden och ser även rektorer inom den kommunala kultur- och musikskolan att dessa värden har någon betydelse? Jag har i denna undersökning valt att intervjua aktörer inom musikhögskolan och den kommunala musik och kulturskolan för att ta reda på hur de ser på värdet av tidigare erfarenheter. Det resultat som jag slutligen kommit fram till visar att detta ämne är komplext och det är svårt att ge ett riktigt svar efter en undersökning som löper över enbart ett halvår. Dock visar de intervjuades svar att det är viktigt att dessa frågor diskuteras eftersom de flesta är överens om att det finns värden i tidigare erfarenheter..

The main purposes of this study were to 1) quantify bacterial production in winter during ice conditions, and 2) to compare these production measures with values measured from summer and open water conditions in three humic lakes situated in northern Sweden. Another purpose of this study was to 3) examine whether clear-cutting significantly affected bacterial production or water chemistry in two lakes situated in catchments were a large part of the forest had been removed through logging compared to an undisturbed reference lake. In winter (March/April 2014), the bacterial production ranged from 0, 7 - 2, 2 µgC/L/day and in the summer of 2013 the production values was 4 ? 10 times higher. The main reason for lower bacterial production in winter was ascribed to lower water temperatures as well as to older and more recalcitrant DOC, as there were no significant differences in total dissolved nitrogen or DOC concentration or -quality, that could explain a lower production compared to summer.

Aortic insufficiency is a very common valve problem in horses and most often affects older individuals, but nevertheless existent within younger ones. The root cause for aortic insufficiency can be varied, for example; endocarditis, ventricular septum defect or congenital valve disease but the most common are progressive valve degeneration or elite competition. Depending on the root cause, different changes can be observed on the aorta valves, but they do all have the same effect, the valves do not seal properly and blood leaks backwards. Many horses can, even with this deficiency, perform highly without any visible impacts and there is therefore no need to treat those subjects. Most often the symptoms arise at a later stage in life and they are, more often than none, put down for other reasons. In the occurrence of the clinical symptoms showing, treatment guideline is to inhibit these symptoms since the valve degeneration is presently irreversible.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

Following the wake of the AIDS-catastrophe in the beginning of the eighties, homosexual men or 'men who have sex with men' (MSM) have been barred from donating blood throughout the planet. In this thesis I look into the different discourses at play in the context of creating the legal framework for blood donation in Sweden. Genealogically tracing the emergence of the category of MSM and mapping how the category is brought to use in contemporary negotiations on blood safety, I scrutinize how scientific truth is established within blood transfusion practice. I argue that the rationality of risk group exclusion is contingent on economical grounds, and that the foucauldian concept of biopolitics could productively be used to understand this rationality. In particular, the concept of the 'biopolitics of blood' can be employed in order to understand the reluctance from the involved actors to acknowledge the heteronormative consequences of the legal framework of contemporary blood donation..

AbstractMy purpose with this study was to learn more about different ways to teach children how to read and to investigate how teachers can use more fiction when they teach.During the years that I have been working in school, I have only met teachers who use a method that is built on sounds. The children learns to read from books where the words is not put in their right purpose; for example; we can se a sun, a dear looks down in a lake.After my teacher-education in literature I became more and more interested in if it could be possible to use more fiction when you teach children how to read. I also wondered if it was possible to find readers where the sentences are put in a meaningful story.I heard of a method called Whole Language, or the kiwi-method and I decided to find out more about that method. I decided to make a comparison between the ?sound-method? and the Whole Language-method.I have been using qualitative interviews with both children and teachers with experience from these different ways of teaching.

The purpose of this study is to find out how the teachers in preschool work with mathematics. How educators working to promote children's mathematics learning and how educators visualize math work. How they plan, implement and document the work of mathematics. I also want to find out how legal guardians perceive their children's mathematics learning in preschool.I have chosen to do interviews with the educators and survey legal guardians to make visible the work of mathematics in kindergarten. I interviewed six teachers who work at both younger and older children department.