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.

Att ha lojala kunder är något att sträva efter. Men vad gör en kund lojal? Den har studien försöker att ta reda på det genom att intervjua tio olika svenska personer för att få deras syn på lojalitet som fenomen och vad det innebär att vara en lojalkund för dem. Slutsatsen är att kundlojalitet är en relevant term men när det kom till att vara lojal visade det sig att de flesta av respondenterna inte var lojala, även om de hade ett lojalt beteende. En av de viktigaste faktorerna för deras köpbeteende var den geografiska platsen affären låg på i förhållande till deras eget boende.

WSP building physics in Stockholm has certified the preschool Temmelburken in Bromma with the system of certification Miljöbyggnad. The rating of the building became BRONZE. In this thesis the preschool has been investigated with respect to the three areas: thermal climate, use of energy and improving of the level of certification. The thermal climate at the preschool has been investigated by a questionnaire survey and by measurements in order to do comparisons between the results from the two investigations as well as with the results of the simulations that WSP has done at the certification of the preschool. The differences between the results from the simulations and the questionnaire survey for winter as well as from the measurement performed with a comfort meter the 19th of March are concidered to be reasonably small since they give rise to the same rating according to Miljöbyggnad.   Operational data for the use of energy for the preschool have been obtained in order to do comparisons with simulations performed by WSP and Svenska Besiktningar AB. The comparison shows that the simulated values for the specific use of energy are lower than what the real specific use of energy would be for the preschool, since just the operational data for the heat energy is higher than the simulated values. At the investigation of the possibility of improving the level of certification it was found that the rating of the preschool can be raised from BRONZE to SILVER by improving the ratings of the ?thermal climate summer? and the ?daylight?.

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

Uppsatsen är den akademiska grunden och diskussionen till en föreslagen teoribildning för att behandla nivådesign kompositionsteoretiskt. Verket som uppsatsen är grund för presenterar slutsatsen från följande text, men exkluderar den motiverande och akademiska delen, i ett försök att lägga fram teorierna till en bredare målgrupp.Texten öppnar med mål och frågeställning för arbetet. Sedan presenteras arbetsmetoden och det teoretiska urvalet. En term central för diskussionen, spelytan, definieras, varefter de utvalda teorierna läggs fram.Innan diskussionen motiveras syftet med teoribildningen. Diskussionen behandlar spelytan utifrån de presenterade teorierna, och slutligen kristalliseras resultatet av diskussionen i en rad punkter i slutsatsen.

The purpose of this study is to investigate whether the employability of newly graduated social workers is affected by the Supervised Practical Work Experience performed during the educational program. Four main questions were developed in order to establish an educated and concise theory: Does the newly graduated social worker?s choice of a specific Supervised Practical Work Experience affect their employability? Does the structure of the Supervised Practical Work Experience affect newly graduated social worker?s employability? What specific skills do employers within social work consider important for their organization? Is there a difference in how the representatives of various organizations within social work answer the aforementioned questions? The study was conducted through six qualitative semi-structured interviews. The people being interviewed work either as employers or recruiters in organizations from different areas within social work. Theories concerning organization and symbolic interactions were used during the analysis of the results.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

This study is a critical discourse analysis on the genre of career coaching. Focus lies on questions such as how doescareer coaching articles construct the working subject, and how is working life described in the genre. The categoryof social relations is central to the study. I ask questions about which social relations are of importance, and whichare not, in the career coaching version of working life and how can these relations be interpreted from a critical pointof view. The concepts of power-knowledge is central to the analysis of social relations and the term employabilityconstitute the main theoretical understanding of what distinguish the contemporary labour market.

The number of young people that graduate from upper secondary education has decreased while a growing number of young people are in an outside position in the sense that they neither work or study or have any other known occupation. In addition to this the labour market has gone trough changes, which has brought difficulties for some groups to establish themselves on to the labour market. One of the groups that have been affected by this is the young people. As an answer to the increasing number of young people in an outside position, a new law was introduced on the 1st of July 2005. The law is called (kommunala uppföljningsansvaret) and it stands for the municipality's responsibility to follow up on young people between the age of 16-19 years that is not enrolled in any upper secondary school and that does not have any other known occupation.The purpose of this essay has been to examine how the responsible administrations in Helsingborgs municipality view their responsibility to follow up young people between the ages of 16-19 years and the practical application of the law, and also if they can see any risks with not following up on young people in that age span.

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

This master's thesis examines the possibilities of correction and change in a classification scheme, with regard to the changes that occur in the world the classification system intends to describe.Applying a comparative method and classification theory, the classification of the example of the former Yugoslavia (1918-1941, 1945-1991), its republics and successor states, and the languages, formerly known as Serbo-Croatian are examined through a comparison of the main classes and divisions of language, geography, and history, in Dewey Decimal Classification (DDC), and Klassifikationssystem för svenska bibliotek [Classification for Swedish Libraries] (SAB). Eight editions of DDC, from 1876 to 2014, are compared to seven editions of SAB, from 1921 to 2013. The editions have been selected in order to show the changes prior to, and following, the First World War, changes after the Second World War, and changes following the collapse of Yugoslavia in 1991.The examination shows that both systems have updated their editions according to the changes in former Yugoslavia over the years. DDC has well constructed facet schedules, especially Table 2 concerning geography, but fails, in some cases, to construct a logic and hierarchical structure for the republics and languages of Yugoslavia, partly due to the fixed classes and divisions that survive from the very first edition of DDC from 1876, but also as a result of the decimal notation, and its limitations, itself.SAB seeks to construct a hierarchically logic and equal scheme for the languages, areas, and states of the former Yugoslavia. Although the facets for geography and chronology aren't as developed as the ones in DDC, the overall result is that of a logically consistent and hierarchically clear classification, with short notation codes, thanks to the alphabetic mixed notation, which allows more subdivisions than the numerals and the pure notation of DDC.This study is a two years master's thesis in Archive, Library and Museum studies..

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

AbstractWhich assignment teachers feel they have to accomplish in their professional work has been thestarting point of this essay. To find this out, two questions have been asked:1.Which assignment do teachers experience as the most important assignment? How can this be relatedto the curriculum?2.How do teachers interpret the term 'learning'? How can this be related to the curriculum?Working as a teacher means that you have different assignments to implement, which brings complexityto it. One part is to prepare the students for becoming future citizens. Another part is to seeto that they reach the knowledge as well as other goals of the education.

Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.

Today it becomes more and more important to work with continuous improvements to stay ahead of the competitors. Pfizer in Strängsäs started working with continuous improvements in 2010. By the end of 2012, the company?s goal is to reach 24 improvements per employee at the factory.Their project has two main purposes; to examine the need and possibilities for visualization regarding continuous improvements at the production department and to develop a concept for visualisation of the entire factory?s continuous improvements.To attain the information required to examine the needs at the production department, interviews with relevant employees at the department were conducted. Using interviews as a benchmarking instrument was also helpful in getting different points of views.