During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The Apollo butterfly, Parnassius apollo, is categorized as Near Threatened (NT) in IUCN Red List. Today in Sweden it is found only in strongly fragmentized populations. In the county of Stockholm, P. apollo exists exclusively in some islands of the archipelago and with one mainland population in Stora Vika. This study has the purpose of expanding the knowledge of the local conditions for the butterfly in the south parts of the county of Stockholm and thereby contributes to a sustainable land management that can preserve the Apollo butterfly.A comparative study was done between areas where the butterfly today have: a stable population (Stora Vika, Utö and Ålö), has disappeared (Muskö and Yxlö) or is strongly declining (north part of Ornö).

This study is based on the child welfare agency and social welfare board definition in Växjö City about the people who were defined as feebleminded and which solution they choose for this ?social problem?, with focus if they used sterilization as a solution to this ?problem? during the years 1934-1941. The individuals who were regarded as feebleminded were alcoholics, unemployed, people who were feeble in their mind, people who had mental diseases, people who were vagrants and poor people. According to earlier research these people were categorized in a subclass and their behavior were not regarded as ordinary like a human who had a healthy mind, according to that period believes.The boards in Växjö defined the feebleminded people with mentally deficient minds, mental retardation, poverty and in some cases disturbed self-activity. However the most common definition of the feebleminded was mentally deficient minds and mental retardation.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

Titel: Malaysia och Thailand som turistdestinationer - ur ett svenskt perspektiv.Författare: Isabell Gustavsson & Maria Hovold.Nyckelord: Malaysia, Thailand, destinationsutveckling, massturism och sexturism.Syftet med uppsatsen är att undersöka vad studenter från Linnéuniversitetet i Kalmar har för uppfattningar av turistdestinationen Malaysia. Genom att även jämföra respondenternas uppfattningar om Thailand vill vi nå en djupare förståelse om detta ämne. Vår frågeställning är; vad har studenter från Linnéuniversitetet i Kalmar för uppfattningar av turistdestinationen Malaysia respektive Thailand?Vi har genomfört en kvalitativ studie genom fyra fokusgrupper med studenter från olika fakulteter vid Linnéuniversitetet i Kalmar. Vi har även intervjuat Stephan Hoffström som är marknadsföringschef på Malaysia Tourism Boards kontor i Stockholm.Studenterna tyckte att Malaysia och Thailand är två länder som erbjuder liknande klimat, stränder och värme.

This masters thesis shows that the changes in the scientific publishing system have affected the academic libraries. Both technological change and the increased prices on scientific journals have forced academic libraries to take action. Some Swedish academic libraries have started publishing the university s own research material. The issue has in many cases been treated more as a library concern, than as a concern for the university as a whole. Neither has there been a national coordination of these matters in Sweden.

An automatic milking (AM) system should be combined with some form of controlled cow traffic to minimize the time spend on fetching cows to milking and to increase the milking frequency. By restricting the hours spent on pasture per day you optimise the AM system use during pasture period. A reason for this is becuase cows do not return to the stable for milking during night which cause that the milking unit stands empty those hours. In organic production it is required that the cows should be able to graze a certain amount of daily dry matter (DM) intake on the pasture. In the county of Dalarna where the farm is located the yield of the pasture is about 3000 kg DM per grazing season and hectar.This means that the pasture area should be 14,25 hectare to 57 milking cows.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

The purpose with this degree thesis was to investigate the preschool teacher´s view onchildrens´s influence in preschool routine situations. The target group for this study ispreschool teacher´s that currently are working with children that are 1 ? 5 years of age. To manage to answer the aim of this study semi-structured interviews were conducted. I have performed interviews with five preschool teacher´s that currently work in a preschool that is situated in a medium sized city, in the county Värmland, Sweden.

This master?s thesis was performed at PartnerTech AB in Åtvidaberg. It addresses the problem of managing test results obtained from testing electronics manufactured by PartnerTech. PartnerTech has developed a test system, called Tor, which performs tests on manufactured boards and stores the test results in files. The Tor system consists of both hardware and software part, where the software runs on an ordinary PC with MS DOS/Windows 2000.

Syftet med förevarande uppsats är kort och koncist att pröva huruvida vi kan hitta spår av realistiska teoribildningar i de yttranden och argumentationslinjer som förekom inom lyckta dörrar i Vita huset vid tidpunkten för Kubakrisen 1962. Mer specifikt ämnar vi att försöka hitta spår av de teoribildningar som brukar benämnas defensiv och offensiv realism..

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.