The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Over time, species colonize new areas naturally or through humans. The colonizers areoften few and founded populations represent only a fraction of the genetic diversityexisting in the original population. If the established population becomes isolated afterthe colonization event genetic diversity will remain low and if the population, in addition,remains small in size for an extended period this will lead to increased inbreeding andpossibly inbreeding depression. Metrioptera roeselii is a common species with awidespread distribution in continental Europe. During the last century, it has expanded tothe Scandinavian Peninsula which is separated from continental Europe by the Baltic Sea.My aim was to test the hypothesis that individuals in isolated populations in Scandinaviaincluding Denmark and the Baltic Sea islands are smaller than individuals in thecontinuous part of its distribution due to low genetic diversity and lacking incoming geneflow.

Background: Hepatitis E (HEV) is a small, non-enveloped virus that belongs to the viral genus Hepevirus. HEV is a positive sense single-stranded RNA virus and there is insufficient information regarding its replication. This is mainly because the virus has low capacity to grow in normally used cell cultures. Many specific strand assay detection studies have been done in order to understand more about HEV replication. Unfortunately, these assays have the disadvantage of giving false positive results.Aim: The aim of this project was to improve the positive strand assay to increase specificity and eliminate false positivity which is due to high sensitivity of the polymerase chain reaction (PCR).

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

In the year of 2002 a new council regulation on community designs was implemented. In the beginning of the essay the legal situtation before the implementation is investigated and part of the purpose is to evaluate if it constitutes a solution to the problems with protection of fashion designs that existed then. Because fashion designs more or less were excluded from protection during the period before the implementation the fashion business developed a habit of unauthorized reproduction. This attitude among the market players is a central point of the essay. The essay starts off with a review of the earlier lack of possibilities regarding the protection of fashion designs.

Iraq has in recent decades been with internal conflicts between ethnic groups. Despite the enormous wealth of natural resources, more than half of the population remains poor. War and corruption has led to lack of resources and worsening quality of the health sector leading to deteriorating health situation among the population. Womens role and experiences of health and health promotion is important in conflict affected countries to create health and well-being within the family. Objective: the objective of this study was to investigate the maternal experiece of promoting the health of children in an Iraqi context.Method:Aqualitative research methodology with semi-structured interviews was chosen.Six mothers from diffrent neighborhods in the city of kirkuk were interviewed.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.

AbstractWhy do Political Parties emerge? ? A Study of "Sjukvårdspartiet i Värmland"Political Science, Johan UtterThe political parties have important roles to play in contemporary society. They act as bearers of power and presents the voters with finished packages of ideas on how society should grow, develop and change. Political parties are essential to the survival and wellbeing of representative democracy. Many theories have been developed over the years concerning matters related to political parties, but one area of research remains largely unexplored, namely the topic on why political parties do emerge in the first place.

To differentiate between bones from sheep (Ovis aries) and bones from of goats (Capra hircus) is a long lasting challenge for zoologists, archaeozoologists and osteologists. Especially considering archaeological remains which are often found fractured and poorly preserved due to taphonomic processes. Zeder & Pilaar?s (2010) and Zeder & Lapham?s (2010) methods of species differentiation has shown promising results when used on bones from modern sheeps and goats. This paper aims to evaluate these methods by exerting them on excavated bones from kv.

Megalaria grossa is classified as Near treatened on the Swedish Red List. It is also a so called signals spieces, e. g. a spieces that function as an indicator, signalling a forest that is worthy of protection. The aim of this study was to clarify the status at selected localities in the province of Uppland and Gotland.

In this pilot study, we have investigated what the two biggest newspapers Aftonbladet and Dagens Nyheter, and the two largest union affiliated journals Lärartidningen/Lärarnastidning and Skolvärlden has written about teachers in their professional roles, and investigated if and whether their reporting has changed over time. In the study, we have also examined what the newspapers and the union affiliated journals emphasize as status enhancing and status lowering factors for the Swedish teaching staff. We have furthermore analyzed our material through Leif Mathiassons theoretical framework in the anthology Uppdrag Lärare ?En antologi om status, yrkesskicklighet och framtidsdrömmar, in which he describes the creation of the image of the school as a medial and political construction. To reinforce Mathiassons theoretical framework we have also presented and used the agenda theory, the gestalt theory and the priming theory in our concluding discussion.

In the early morning of February 24th, 2022, Russian troops crossed the border to Ukraine which started the full-scale war between Ukraine and Russia. Even though the war does not directly involve the EU or member states of the union, it affects the lives of the European people. While previous research has established that general attitudes towards the European Union and European integration has changed in some countries within the Union since the start of the war, the question remains how attitudes towards EU and European integration has changed across EU. A second unanswered question is whether populations in Western and Eastern Europe have responded differently, leading to a potential divergence or convergence in attitudes. The theory ?Rally around the flag? suggests that an outright war that border to EU will increase support for the political leadership in EU.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

A common perception is that fungicide treatments increases yield, but that the nitrogen of the particular grain is diluted so that the overall removal of grain nitrogen from the field remains unchanged. The aim of this paper is to demonstrate that a healthy crop reduces the risk of nutrient loss from agricultural land. The results from genotype and plant protection trials often show constant nitrogen content in the grain, although the yield has been increased. Results from such experiments are therefore processed in order to confirm this and show that it is no statistically significant difference between the protein content (and also nitrogen content) in crops which have undergone fungicide treatment compared to crops which remained untreated. The trials processed have been carried out in the southernmost part of Sweden and are distinguished to concern winter wheat production.The explanation to the results is that a healthy crop is able to maintain the biological functions of the plant in a more efficient way than a crop damaged by a fungal infection.