The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

During the last couple of years leaf-edge-cuts, typical to Otiorhynchus wingless-weevils, have been discovered on ornamental shrubs, especially Syringa vulgaris lilac and Ligustrum vulgare privet. These plant species have not earlier been attacked by wingless-weevils and because of that, the aim of this study is to see if new species of weevils have been established in Sweden or if the domestic weevils have changed their food preferences. This work also includes a literature study of known weevil species in Sweden and their host plants, and of wingless-weevil species in Europe that could be invasive here. Locations, where damage to previously named plants has been reported, have been examined. The extension and appearances of the damages have been documented in order to study if different weevil species make different types of edge-cuts.

The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

I meet in my work as art teacher many students of different descent, were they, or their parents, have different school experience than the Swedish. This, in combination with therecent discussion after the Muhammad caricatures about the banning of images in Islamic religion, made me curious to study what art education in a Muslim country looked like. I went to visit the Maramra Egitim Köyü school in Istanbul, Turkey, and especially their art classesfrom grade five to eight, which are the same age of students that I have been working with thelast ten years. This was my first visit to Turkey.The question I ask is: What does the practice of Turkish art education look like, using the Marmara school as an example. Which discourses can I identify in the art teacher practice? What surprised me the most was the frequent visual exposure of the founder of the Turkishstate, Kemal Atatürk.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

The aim of this Bachelor?s thesis is to obtain understanding and knowledge about how literary scholars collaborate regarding information. Seven scholars have been studied in the aim to find out social and cultural elements which create particular prerequisites for their practice, with focus on information sharing. The method used has consisted of semi-structured interviews. The informants have been studied from a socio cultural and domain analysis starting point, which means that they are studied in the light of being members in their practice.

The increased media clutter requires of brand managers to be innovative and creative in their choices of marketing communications in order for brands to be salient in the minds of consumers. Recent studies emphasize incongruent marketing as a means of "standing out" from this competitive clutter and reaching existing and new potential customers. The aim of this thesis is to examine the effects of brand incongruent sponsorships (sponsorships which are incongruent with established brand associations) on consumer response to well-established brands from the perspective of high and low levels of loyalty. A quantitative survey was conducted and the results show that incongruent sponsorships improve brand attitude, brand interest and brand credibility, while not affecting ad attitude, purchase intention and word-of-mouth intention for customers of low loyalty. For highly loyal customers the findings were that brand attitude, brand interest, brand credibility, purchase intention and word-of-mouth intention remained unchanged while ad attitude decreased.

The European identity plays an important role for the EU and especially within its will to further integrate its citizens, hence it is a way for individuals to not only identify with its nation, yet also with Europe. Previous research has already established that an individual can possess two territorial identities, such as a national and a European identity, above all it has established how the identities can equally interplay. Further it has been explained how territorial identities are composed of two aspects: civic and cultural. While the previous research has stated how the European identity possesses both aspects, though to varying degrees, little attention has been put to examine how individuals who possesses multiple territorial identification, defines its European identity. This study therefore aims to study which aspects, civic or cultural, individuals with a citizenship who possess multiple territorial identification, assign their European identity.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.

The aim of this study is to explore how sports journalism can include and/or exclude athletics from a national community. This study put emphasis on finding patterns from articles by Swedish sport media on non-ethnic Swedish athletics. The theories central to this study are ethnicity and nationalism, as these concepts contain reflections on why certain groups of people are excluded and/or included. Norman Faircloghs critical discourse analytical model has been selected for the study method that analyzes texts in three levels: the text level, discursive practice and social practice. Four non-ethnic Swedish athletes have been chosen to explore how they were portrayed in the media.

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

When producing an interview report the researcher is put to the test of describing the qualitative interview method in terms of assumed orderly steps and procedures taken during the interview process, while at the same time account for a very social dynamic process. In practice, even the most carefully prepared scenario for a qualitative interview study probably does not correspond to the expectations made. What happens between the plans and the actual interview itself? This issue is investigated by contrasting the actual engagement of the participants in an interview project to how these relationships are accounted for in Master thesis from the Swedish School of Library- and Information Science in Borås. Theory and methodology from Actor Network Theory (ANT) have been applied into the area of qualitative interviews.