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 development of defoaming additives is steadily progressing and there are therefore always new and improved additives on the market. Some modern additives provide the desired defoaming effects by themselves, in contrasts to previous additives that needed to be used in combination with other additives. The task of this bachelors thesis was to evaluate the possibility of using these improved defoaming additives, with the aim to find alternatives that give the system better defoaming attributes while, at the same time, using less of the primary products. The tests were carried out in the coating type Teknocryl Aqua Combi 2780. The coating is a waterborne air drying acrylat-latex/alkyd based coating that can be used for both single coat painting and primer.

The essay focuses on the blacklisted restriction of passive sales in the block exemption to Article 101 TFEU on vertical agreements. It confirms the authors' thesis that the distinction between active and passive sales do not cause any problems in the theory, but that the reality shows the opposite. The analysis further shows that more detailed guidelines probably would not solve the problem but rather it is the objectives behind the rules and practice that causes confusion.The essay questiones whether the changes in the new guidelines for the block exemption also involves a change in the Commission's approach to the restrictions on passive sales when the same purposes as before lies behind the rules, where the goal of an integrated market is the most important. The impact of the so called "economic approach" within practice since the 1990s, when it was first introduced, suggests that changes are slow. The essay requests a greater openness to the fact that the realization of a single market and the desire to move closer to the commercial reality of companies collide.One proposed solution is given, where the rules would be designed so that 'absolute territorial protection' is prohibited, contractually and de facto, and that it is left open for companies to determine if their actions lead to this.

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.

The purpose of this study is to examine if Muslims and Jezidier from the Middle East experience changes in them self when they live in Sweden and how they feel about apply for work in the Swedish labour market. The study uses the individualistic - collectivistic dimension to describe the differences between the Swedish culture and the participants home culture. A phenomenological, theoretical and methodological approach has been followed, with self-reports as the instrument for data collection. The information where analysed through the softwares MCA - Minerva and Sphinx-Lexica. The analyses show many different outcomes.

AbstractTo take the role of another is an important and a central part of human interaction. When we take the role of another we not only learn about them but also we learn about ourselves and how we interact with other people.  Social work in this form, working with directly with families in crises, is much about understanding other people?s perspective and feelings. It is important to know the strategy of one?s work and which perspective to work from.

The access to good sanitary facilities is an important factor that elevates the experienced living standard as it improves hygiene and reduces the transmission of deseases. The ratification of the millennium goals by 189 countries demonstrates that this is an important international issue. Together the countries have taken upon themselves that the proportion of the population that lacked access to sustainable safe drinking water and sanitary facilities in the year 2000 will have been reduced by half by the year 2015. In Peru, the construction of sewage pipe networks to transport the sewage out of the direct human environment is progressing. The safety and sustainability of these systems can be questioned, since in Peru the sewage seldom receive any treatment before being emitted to a recipient. This is taking place in Picota and sorrunding villages as well. In the last 25 years several systems implementing small-scale onsite treatment have been introduced throughout Latin America in an attempt to give more people access to sustainable and safe sanitary facilities, reducing water consumption and taking advantage of the agricultural values of the sewage fractions while protecting the environment from its negative impact. In this study three different sanitary systems and the effects of different population growths were compared.

The objective of this literature study was to describe how the school nurse can adopt the salutogenic perspective in her health promoting work. The articles were examined in order to identify what was written about the school nurse?s work from the salutogenic perspective. In parallel, Eriksson?s, Orem?s, and Newman?s nursing theories were examined from the same perspective.

Volvo Trucks is the second largest manufacturer of heavy trucks, with factories in several countries and with around 21 000 employees. At the plant in Tuve, trucks have been built since 1982 and the activity mainly consists of producing side members and to assemble and packing kits of trucks. In 2005, the factory in Tuve launched the ambition to be the first carbon dioxide neutral vehicle factory in the world. This will be implemented by streamlining and investing in renewable energy. The aim of this degree thesis is to map the usage of energy within production, and also to prepare a method to measure key figures (use of energy per produced unit).

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

Invasive alien plant species have historically caused major damage to ecosystems and are considered to be amongst the greatest threats to biodiversity globally. The lurking threat of harm to well functioning ecosystems has led to the development of global and regional goals and regulations which seek to stop the spread of invasive species. The Swedish Environmental Protection Agency has proposed a list of species that are specifically harmful to the Swedish flora and fauna, which includes (amongst others) garden lupin. The management of invasive species is however largely dependent on local actions, making municipal public servants key players. This qualitative study uses interviews to investigate how municipal public servants who are responsible for managing invasive alien species view this work.

The purpose of the essay is to examine the views on sexuality that guide the Swedish Migration board and court?s judgments and decisions in asylum cases. The essay investigates seven cases from the Swedish Migration court regarding asylum seekers from seven different countries seeking protection in Sweden due to their sexuality and/or gender identity. By applying discourse analysis, along with the theoretical perspectives of Judith Butler and the postcolonial critique of Chandra Talpade Mohanty, the essay discuss what kind of criteria and/or practice is demanded of the asylum seekers to be rendered as trustworthy. The essay concludes that the asylum seekers are considered untrustworthy by the migration authorities when not acting according to a (hetero)normative sexuality.

ABSTRAKTPersoner med psykiskt funktionshinder ärden persongrupp som statistiskt sett har minst chans att komma ut i arbete. Enarbetsrehabiliteringsmetod som enligt internationell forskning visat sig varaden mest effektiva för dessa personer är Individual Placement and Support(IPS), men kunskap om hur metoden fungerar i Sverige är ännu bristfällig.Syftet var att belysa IPS-coachers uppfattning om vad som påverkat arbetsrehabiliteringenför klienter med psykiskt funktionshinder inom två IPS-program i norraSverige.  Metoden som användes var attanalysera åtta IPS-coachers dokumentation kring 65 klientersarbetsrehabilitering under totalt två år med hjälp av kvalitativinnehållsanalys. Ett övergripande tema kunde skapas ?Motivation och förmåga att se värdet av IPS möjliggör en fungerandearbetsrehabilitering?, som bestod av de fyra huvudkategorierna: ?Klientcentrerat arbetssätt för att skapa ochupprätthålla klientens motivation, ?Klientens hälsa, livssituation ochstrategier för konstruktiv anpassning?, ?Betingelser för lämplig arbetsplats? och ?Spelregler i samarbetet?. Upprätthållandetav motivation visade sig vara mycket komplext då det påverkas av så mångaaspekter och för personer med psykiskt funktionshinder kan det vara extrasvårt.

Many children are being abused by daily basis. Mostely they are abused by a parent or another person that is close to the child. Mostely the child abuse never is reported to the social services or to the police, and even if the perpertrator is known, only a few cases are brought to prosecution. If a case allthough is drawn before the court of law, there are still too many of the perpetrators that are being acquitted. In other words, the legal security for the abused children is way too low.When suspiscions arise that a child is exposed to child abuse there are several inquiries that starts at the same time.

This study is an intersectional analysis of how women who?ve immigrated to the bilingual municipality of Pajala, experience their current and future work life. The study is based on nine qualitative interviews with women of different class, age and origin. A number of constellations of relationships between these categories emerge in this study. What seems most central is that traditional notions of femininity and masculinity segregate labor vertically and horizontally.