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.

The way towards an Equal society, where both women and men has the same possibilities both private and in professional life, has been a long and still ongoing process. During my practical studies to become a recreation instructor I have noticed a difference between the children I have met in my workplace. What I saw was that girls and boys had a different approach towards their future, plus that the pedagogues at the school had different roles depending if they were men or women.In this study I have investigated which dreams and visions a group of after-school children has, plus how these distinguish between the genders. I have through group interviews, first three boys and then three girls, investigated how children look at their future focusing on career, spare time and familysituation. The questions have also focused on how children look at the schools pedagogues with gender as a premiss.My result shows that the children's vision on their future tends to look different between the genders.

Essay in Political Science C by Peter Nilsson, spring 2008.Det offentliga samtalet ? en argumentationsanalys av artikuleringen kring Kristianstad ArenaTutor: Stig MontinThe purpose of this essay is to examine the public deliberation of Kristianstad Arena in the local newspaper and clarify who the actors are and what kind of arguments they express. Further I intend to find the differences between the actors and the kind of arguments they use. To fulfill the purpose I?ve used three minor questions which are; a) which actors participate in the public deliberation about Kristianstad Arena, b) Which are the arguments emerge, c) Which clear differences in the arguments is there between the actors? To find my answers I?ve examined the local paper during a period of four months.

Having different kinds of literature is an important part of the education in school and schoolbooks, in shape of reading-books, are common in the first year of primary school. The texts pupils encounter in school are important for how they form their identity and thoughts about what is right or wrong and what is natural or unnatural. People of other ethnicity than Swedish, or with another skin colour than white, have often in the past been portrayed negatively in reading-books as if they are of less worth. According to the Curriculum for the Compulsory School System (Lpo94) the school shall act for understanding of all people and every person?s Equal value.The study analyses how ethnicity is portrayed in reading-books for pupils in the first year of primary school.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

Integration is a concept that is very topical in today's multicultural-cultural society. Integration means that everyone should have the same rights, opportunities and obligations to society, regardless of extraction. What counteract integration is segregation, which implies a distinction between different groups and where there exist an inEquality between them. Segregation is widespread in Sweden today and the exclusion that it creates needs to be broken. The aim of this paper is to examine if it is possible to promote integra-tion through physical planning.

The purpose of the study is to investigate the significance of organizing social- cooperative in relation to individual empowerment; and how this empowerment can be used to better the situation of others. Young surfers is a social- cooperativ that is run by cooperators with experience of substance abuse and criminality. The social- cooperativ is built on the premise that the cooperators are to set up and run a screen-printing shop where they will print t-shirts and sweatshirts. The purpose of this business is that the cooperators are given the opportunity to work and that youths with social problems such as substance abuse and criminality are given the opportunity to work-train. My study is comprised of a series of interviews and observations that I have conducted in relation to the cooperators of Young Surfers.

This masters thesis concerns a modeling project performed at Volvo Technology in Gothenburg, Sweden. The main purpose of the project has been to develop a physical model of the climate in construction vehicles that later on can be used in the development of an electronic climate controller. The focus of the work has been on one type of wheel loader and one type of excavator. The temperature inside the compartment has been set Equal to the notion climate. With physical theories about air flow and heat transfer in respect, relations between the components in the climate unit and the compartment has been calculated.

The object with this bachelor thesis is to illustrate if Equality is present during the interaction between female and male players in the World of Warcraft with focus on the female players conception. The main question is: How does gender matter in the interaction between female and male players in WoW? This question is particularly interesting because WoW is in its own construction neutral in regards to gender in the aspect that gender does not hinder or benefit your avatar when it comes to the avatars development or possibilities. This bachelor thesis describes the views three of female WoW players and how they perceive the interaction with male players with focus on Equality. The informants? personal thoughts and experiences are described.

AimThe main aim of the study was to investigate the difference in bilateral deficit between rowers and sprinters during maximal eccentric/concentric muscle actions.? Are there any significant differences in bilateral deficit between rowers and sprinters?? Do the amount of years in practice effect the bilateral deficit?MethodFourteen male subject participants divided in 2 Equal sized groups (7 individuals in each group; rowers and sprinters) performed maximal unilateral/bilateral eccentric and concentric muscle actions in a leg press machine at a velocity of 0.2m/s. The range of motion in the knee joint was 70° ? 140°. Dependent t-tests have been performed within each group pre and post test.

According to earlier studies, men dominates the sports pages in Swedish newspapers. The gender balance is far from Equal and the purpose of this thesis is therefore to look into how Swedish local and regional newspapers covered gender in their sports pages during the year of 2013. The study also examines the news values of men?s and women?s sports, whether there are any differences compared to previous studies and whether there are any differences across the country. The study uses a quantitative content analysis and the result is based on editorial material from six randomly selected newspapers in 18 randomly selected days.

This thesis examines the municipalities of Västra Götaland and the way they are prepared for crisis communication towards people with a foreign background. Over the past years there have been several studies that have examined the issue of crisis communications towards minorities but these are often focused on the target group. In this study, I focus on the authorities' actions. The theoretical approach is primarily an intersectional one and in this way the thesis is centred on the creation of different categories, the relationship between these categories and the possibilities working with these at the municipalities.On behalf of Region Västra Götaland, this investigation began with a survey that went out to the communications officers in charge of the crisis communication in each municipality. The ambition was to clarify the preparedness of each one and show how they relate to one another.

AbstractThe purpose of my essay is to describe how some educators perceive the cooperation that takes place every day in the team to wich they belong. To do this, I have implemented six qualitative interviews with educators at two diffrent workteams. I based my questions on three scientific questions:- How does the cooperation in the team work?- How has the cooperation between the various kind of educators developedsince the pre-school class and the leisure-time centres was integrated with the school?- Which conditions exist for a good cooperation?The result showed that there were both similarities and differences between the teams, but common to both teams was that the educators felt that there have been some major positive changes to the cooperation in the teams in the last few years and that they were fairly satisfied with how the cooperation of their teams function now. Mostly they cooperates during school hours with various school projects, but questions concerning the pupils wellbeing is also an important area of cooperation.Since the integration was implemented, the cooperation has become more Equal and the various educators have found their respective roles.

The purpose of this Masters thesis is to examine the debate concerning Agnes von Krusenstjernas Fröknarna von Pahlen-novels from a ideological analytic perspective. This debate came to be called The Krusenstjerna feud Krusenstjernafejden and was most intensive in the years 1934-35 after Porten vid Johannes and Älskande par had been published. We examine 8 articles using a text analytic method. We have limited ourselves to public material that is available in Swedish press and Swedish magazines. Our ambition is, through this, to determine the articles authors political point of view and ideas of preference.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.