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.

Abstract Author: Kristin NäsTitle: The technology society?s love letters ? a qualitative analysis of communication through internet dating.Level: BA Thesis in CommunicationLocation: University of KalmarLanguage: SwedishNumber of pages: 53 Keywords: communication, dating, web dating, gendering talk, interaction, flirting, the internet, contact, communities.Summary: A qualitative study on the subject of internet dating and how people using internet dating chooses to present them self and how they choose to communicate with others to create contact. Internet dating is a phenomenon that is continually growing. 2 million people in Sweden are singles today and more than half of them have tried internet dating at least once. The purpose of this study was to research the way people choose to present them self and how the communication on an internet dating site is used.

The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

In this study ? Just a girlfriend who lives far away? ? I interview fifteen girls about their experiences with computer mediated relationships. From a queer theoretical perspective I examine how these girls do and talk about their relationships, in relation to norms about relationships and sexuality as well as notions about online and offline.My aim is to discuss in which ways the performing of these relationships both reproduce and challenge norms about relationships and sexuality. The girls I interview attempt in different ways to show that doing relationships online is just as ?normal? as doing them offline.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

Den fria lekens betydelse - Pedagogers deltagande och syn på barnens fria lek (The importance of childrens free play - Educationalists participation and view on childrens free play). Vi, Dzana och Alexandra har i vår studie valt att belysa tre pedagogers tankar om barnens fria lek. Underfrågor som vi har använt som hjälp till vår studie är: Hur ser pedagogerna på barnens fria lek? Hur arbetar pedagogerna för att utveckla barnens fria lek? Hur deltagande anser pedagogerna att man ska vara i barnens fria lek? För att få svar på våra frågeställningar har vi valt att använda oss av både intervjuer och observationer som i sin tur kompletterar varandra. Deltagarna i vår studie består av tre pedagoger, en förskollärare, två barnskötare samt barnen på den valda avdelningen. Syftet med studien är att belysa de tre pedagogernas deltagande i leksituationen med barnen på den valda avdelningen. Vi har med hjälp av intervjuer och observationer undersökt vilka tankar pedagogerna har om den fria leken för att sedan undersöka hur dessa stämmer överens med deras handlingar, detta främst genom samspelet mellan pedagogerna och barnen i barnens lek.De viktigaste resultaten under vår studie är att de tre pedagogernas syn på barnens lek är av stor betydelse, pedagogerna anser att man som pedagog skall vara deltagande i barnens lek på barnens villkor. Under studiens gång visade det sig att pedagogernas deltagande till största del handlade om att samtala istället för att inta en roll och delta i leken på barnens villkor. Nyckelord: Deltagande, fri lek, förhållningssätt, pedagoger, utveckling..

The purpose of this study is to get increased knowledge of young people and their experience and thoughts about existential questions, and if the adults in Junior highschool take them into consideration. Our purpose to look at the result in a gender perspective was also a part of this work. Our starting point is the theory of youth, their existential questions and the importance of their identity-work in the late modern society. We interviewed six youth at the age of 15-16. We used hermeneutic theory to analyse the text.

In this essay I describe the development of my prose work entitled Jorden a?r platt (Earth is flat). In the text we encounter a woman whose 40-year-old brother is diagnosed with lung cancer. The brother has been living a hectic life of drug addiction. The relationship between brother and sister is characterized by ironic distance, but also a lot of love.

This master?s thesis analyzes how cultural policy was problematized in three governmental policy areas; culturalpolicy for the free sector, education policy and popular education policy, during the social democrat Ragnar Edenman?s time (1957-67) as minister of ecclesiasticalaffairs. Earlier research has examined the policy for the free sector, concerning artist?s economic problems. This thesisadds an analysis of the other fields of policy, which were reformed in the 1960?s by the same ministry.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

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.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

International media groups and the freedom of speech are two issues that have been questioned during the last years when large media groups control a large amount of public-oriented information. The masters thesis at hand considers three debates that illuminate Bonniers and AB Mariebergs hereinafter referred to as the Bonnier Media Group positions on the media market. The objective of such a study is to establish in the face of the theory on hegemonia, for example from which factors the media actors deduce their argumentation when discussing the above-mentioned topic and the meaning of such a discussion in our time. The thesis also discusses whether freedom of speech and free opinion are affected by the increasing power of the Bonnier Media Group and if they, as a result, have diminished their own cultural and liberal assets, features that are firmly associated with the company. I conclude that various features have come to change the media market during the last years.

This study is a discourse analyse of texts concerning the criminalizing of bestiality andonthological questions around it. This essay has been written as an qualitative analyse of three media texts: Swedish and Danish animal protection laws, interpellation of criminalizing bestiality in Swedish Parliament as well as the discussion forum, "Nordisk Zoofil Forum".The study indicates that bestiality can be understood as inacceptable through discourses about normality, naturalness, moral, sexual pleasure or discourses which comprehend sexual abnormalities as a consequence of each other. On the other side bestiality can be understood as unaccebtable through discourses about sexual needs, sexual identities, love or sexual pleasure. Also the idea about one practising bestiality seems to be gendered as a male person..