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.

Francisella tularensis, the causative agent of the zoonotic disease tularaemia, is highly contagious and potentially fatal for a wide range of wildlife species of the northern hemisphere, also humans. Although recognized as a pathogen for over 100 years, much still remains to be elucidated concerning the ecology and transmission of the bacterium, hence this literature overview aims at compiling data regarding the aquatic association and the role of mosquitoes in transmission of Francisella tularensis subspecies holartica, the sole subspecies in Sweden. While a linkage between the bacterium and natural waters stands beyond dispute, there is no consensus in the literature concerning its potential as a reservoir. However, two prevailing theories can be distinguished; one proposes the water association being mammaldependent and thus merely the result of contamination from semi-aquatic mammals living in close vicinity to the water source. The other, quite contrary, suggests mammal-independence and hence that water, possibly in association with protozoa, serves as an environmental reservoir for the bacterium.

The purpose of this study was to examine the school counsellors and social service workers experience of how the child psychiatry manage their authority in the collaboration concerning children with mental health problems. The study was conducted using qualitative interviews with school counsellors, social service workers and one former employee of the Swedish child psychiatric care. Our results are divided into two themes: Collaboration and distribution of responsibility and Children who fall between the cracks. Examples of groups of children who according to our study are at risk of falling between the cracks are those who apart from mental issues have substance abuse issues or social issues, those whose parents are in a child custody dispute, children who are acting out and children with self-harm issues. The study also reveals that it's easier for children whose parents are active and knowledgeable to get help from the child psychiatric care and that it's a requirement for both parents and children to be highly motivated.There are established social hierarchs between agencies who partake in collaboration regarding children with mental illness.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

The aim of this study is to find out if, and in what way the Maasai pastoralists affect the spotted hyena (Crocuta crocuta) through Bomas (Maasai settlement) and keeping of livestock. The study was carried out in the Maasai Mara National Reserve and the adjoining group ranch, Koyake GR, in South-western Kenya.Data was assembled through transect driving, with instantaneous scan sample during two seasons, December 2003 and May-June 2004. Study area contained 12 bomas with three different type of transects each: T1 (0.5 km from boma), T2 (3 km from boma) and T3 (5.5 km from boma), to create a gradual decline in human and livestock impact. Results show that there are differences in the hyena's utilisation of transect type during the day and during the night. The spotted hyena tend to avoid transects close to the boma during the day time, but go there during the night time.

Statistics Sweden is an administrative agency that delimits built-up areas and produces statistics regarding them. The statistics provide information about the area of the built-up areas, their population number, number of gainfully employees working in the built-up areas, and of buildings. Now Statistics Sweden wishes to extend such statistics by producing a measure regarding how well developed the service is in each built-up area.This study is a contribution to this statistical improvement work and the purpose is to ? by employing geographical information systems and cluster analysis ? classify the Swedish built-up areas according to 1) service width and 2) service degree. A particular built-up area has a high service width if it has many different service functions, such as pharmacies, schools and grocery stores.

The bark from prehistory ? an osteological analysis on dog bones from the Stone Age settlements of Hemmor and Gullrum at Gotland and a theoretic study of the secular and sacred roles of the dog during the Neolithic.Dog bones from two Pitted Ware Culture (around 2500 BC) settlements, Hemmor in När parish and Gullrum in Näs parish/Havdhem parish, at southern Gotland, Sweden are analyzed. The analysis contains a study of age, withers height and size estimation as well as skeletal changes and pathologies. The attempt of the analysis is to highlight the secular and sacred role of the dog during the Neolithic at Gotland. The dog bones were collected during excavations in the years 1890 and 1903 and were found across the entire surfaces of the settlements.Although there were no specific dog breeds during the Stone Age, the dogs at Hemmor and Gullrum show a wide range of size (withers height spans from 39,74 cm to 56,47 cm) and may therefore have been used for different purposes depending on their size.

For many years, there has been a housing shortage in Sweden. Many have been expecting a construction boom in the housing sector, but that has yet to arrive. With the current legislations and guidelines surrounding modern, energy efficient housing; production costs have increased dramatically in recent years. As a result, having a negative effect on housing production despite the high demand for homes.This exam work is carried out on a construction project of Sjötorpshus AB and its purpose is to evaluate how to optimise the construction process for the production of a new residential settlement, "Kv.Hunden", located in Katrineholm. In an interview with the company's MD, Pär Knutsson, four main issues were defined to focus on.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

Electricity production from renewable energy resources such as wind energy and photovoltaics is variable. Integration of these intermittent resources into the electricity system leads to new challenges in how to manage imbalance between supply and demand on the grid.One way to meet these challenges is to develop so-called smart grid solutions. One idea, called demand response, is to adjust the amount or timing of energy consumption, e.g. by control of household appliances, to provide flexibility that could be used to balance the grid. In aggregate, when applied to many units across the system, large volumes of energy could be made available when needed and this grid flexibility can be used as a product on the electricity regulation market.Despite the potential benefits, the number of demand response bids is currently low.

Pollen analysis of a peat core was used to reconstruct the last 2500 years of vegetation history, with focus on the impact of anthropogenic disturbance, in Hamra National Park, central Sweden. In addition, analysis of pollen in soil samples was performed in an attempt to locate ancient cultivation plots in the National Park. The analysis of the peat core shows a development of the vegetation that can be divided into four stages of different degrees of human impact: A - virgin forest (c. 500 B.C.-A.D. 1300), B - grazed forest (c. A.D.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

The purpose of this master dissertation is to show an example of how to renovate three different parks in an area of national interest in Höganäs, Sweden aiming to deal with their heritage value as well as making them attractive to today?s user. The question formulation can be described as following: How can i as a landscape architect renovate parks with different characters conserving their existing qualities. By studying and documenting the park´s history and current usage and using methods of evaluating a park?s heritage value ( Kulturhistorisk värdering av bebyggelse, Unnerbäck 2002) i could conclude which qualities to conserve and suggest and motivate what features to add or renovate.

In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

The purpose of the following essay has been to identify four men?s momentums of their volunteer access to treatment for their disruptive gender-based violence. The questions that have been asked in the entrance of this field have been divided into the following questions: (i) is it possible to identify the processes of change that leads to turning points into the interviewed men's treatment of violence, (ii) how do the interviewed men, themselves, reflect on their turning points into treatment, and (iii) are there other, implicit, interpretations and analyzes of men's access into treatment that I can discern in their stories? As a point of departure of the analysis one theoretical perspective has been used to explain and analyze men?s access to treatment, the sociological life course perspective, focusing on the concept of turning points.The method to approach this field has been qualitative interviews with a life story oriented approach which means that, focus has been to let the four interviewed men describe their lives from early childhood to their adulthood and from their histories identify contingent processes to their access of treatment. The study resulted in a division of two parts, one part consisting the processes that have been identified by the men?s stories of present tense of violent outbursts.