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.

In the city of Kungälv, there are many important green areas without park lightning. This makes it unsafe to walk through the city's most attractive surroundings during many parts of the year. Partly in general and partly specifically for Kungälv, this paper shows that there are strong long-term arguments for making parks available by the use of lightning. This is not about lightening up the whole city, but finding the important green communication paths and parks. This paper also reflects upon how to lighten up these green communication paths and parks for best result. That is a question about creating good sight conditions ? safe and attractive parks which attracts people to use them. Offering a city's inhabitants good and attractive alternatives to using the car is an important task for city planers.

The concept of national security has been a matter for debate during recent years, especially in academic fields. Criticism has surfaced since the end of the cold war, directed towards the traditional perspective's dogmatic focus on armed threats and interstate war. Questions concerning an oncoming paradigm shift have been raised, regarding a widening of the security agenda among national states to also include alternative threats, such as environmental hazards. In this thesis, the focus lies on the effects that climate changes have caused in the Swedish national security agenda during the last 15 years. Swedish policy documents show that there have been some major changes, not only the widening of the security agenda but the entire security domain seems to have changed.

The Swedish welfare organisation is built on the fact that the legislation gives the municipalities and social workers guidance and direction how to assess cases. Through out this the clients have right to be assessed both equally and individually. How is this done? The purpose of this paper was to examine the effect of the organisation referred to the social workers ability to discretion and the evaluation of the assessment in first time applications of social assistant cases. The purpose was also to look for variations in decisions and if these could be explained out of organisational and assessment effects.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.

The main purpose of this study was to examine the relationship between adult attachment, denoted as mental representations of childhood experiences, and social relations. A secondary purpose was to examine the impact of prematurity on attachment and social relations in adult age. The study is part of a larger longitudinal study carried out by professor Karin Stjernqvist and Anne-Li Hallin, candidate for the doctorate, at the Department of Psychology, Lund University. Participants of the present study were 30 individuals randomly selected from the larger study. Of these, 16 individuals were premature born and 14 individuals were full-term born.

This study is based on the feminist belief in the importance of a reorganization of the existing gender hierarchy, where women have less power than men. Since news media reflect as well as contribute to create the reality we live in has the purpose with this study been to shed some light on how the gender structure is expressed in Sweden?s most popular television news program. I chose to examine one broadcast per day from the Public Service SVT news program Rapport during January 2010 using quantitative content analysis and the result was as follows:65 % of the news programs was presented by a woman news anchor 36 % of the news reports was carried through by a women journalist 31 % of the interviews contained a female participant The representation of female participants in interviews did not depend onif the journalist was a woman or a manThe representation of female participants in interviews did not depend on if the report was from Sweden or abroadWomen were more often than men interviewed in the role as nursing staff, development aid worker, teacher or principal, parent of a son, retired and sick or sick leaveOnly men were interviewed in the role as rescue worker, custom staff, member of the armed forces, house owner and tourist..

I arbetet med denna uppsats, har vi undersökt om brandväggar håller vad de lovar och om de i så fall ger full datasäkerhet. Vårt syfte är att, ur hemmaanvändarens perspektiv undersöka vad datasäkerhet innebär, hur hotbilden vid Internet-användning i hemmet ser ut och vad personliga brandväggar kan erbjuda för skydd. För att ta reda på detta gjorde vi följande frågeställningar: Vad är/innebär datasäkerhet? Vad skyddar en brandvägg mot? Vad skyddar brandväggen inte mot? För att besvara våra frågor har vi använt oss av tre metoder; litteraturstudie, test av tre stycken brandväggar och intervjuer med två personer med kunskaper inom datasäkerhet. Vi har med hjälp av metoderna kommit fram till att beroende på att en av de tre undersökta brandväggarna släppte igenom en trojan, trots att denna brandvägg sade sig stoppa sådana, så håller inte alla brandväggar vad de lovar.

Detta examensarbete utgör resultatet av en studie på uppdrag av Volvo Cars Torslanda (VCT) i Göteborg. Syftet med studien har varit att undersöka produktflödena mellan VCT och dess leverantörer med hjälp av analyser. Dessutom utreds hur transporterna skulle kunna optimeras och vilka konsekvenser som uppstår. Beräkningar, diskussioner och analyser resulterar i rekommendationer för företaget.För att få mer kunskap om transportlogistik, produktionsekonomi och miljöpåverkan av transporter genomförs först en litteraturstudie. En granskning av nuläget beskriver hur situationen ser ut i dagsläget och ger även en detaljerad bild av flödena från leverantörer till VCT.Sex stycken flöden vars gods transporteras från leverantörer till VCT har undersökts.

Potatisbladmögel som orsakas av oomyceten Phytophthora infestans rankas som den mest destruktiva skadegöraren inom jordbruket världen över. Den mest effektiva metoden för att bekämpa potatisbladmögel med idag är en frekvent användning av fungicider. Det kan dels vara skadligt för miljön och människors hälsa men även innebära stora ekonomiska kostnader.Aktivering av växtens egna försvar, så kallad inducerad resistens, kan vara ett miljövänligare och mer hållbart alternativ att bekämpa potatisbladmögel med. ß-aminobutansyra (BABA) , en aminosyra, inducerar växtens försvar och har visat sig effektiv i många växtslag däribland i potatis mot P. infestans.I det här försöket har BABAs effekt i kombination med två olika fungicider, Ranman och Revus testats.

ABSTRACTIntroduction: Preoperative hand disinfection aims to prevent surgical site infections. After the preparing hand wash, drying is performed using an aseptic technique. It?s important to dry hands thoroughly in order to achieve the full effect of the alcohol based hand disinfection. Due to the lack of a evidence-based guideline on this procedure, the hand drying techniques differ among operating theatre nurses, depending on which technique seen as the most appropriate.

Att göra webbsidor tillgängliga för olika sorters enheter är ett område som har uppstått i och med smartphonens utveckling. Mängden enheter har under de senaste åren ökat stort och det är inte längre endast laptops och datorer som används. Då enheternas skärmupplösning skiljer sig krävs en anpassning beroende på enhet för att ge en bra användarupplevelse. För att identifiera tillgängliga tekniker har en kvalitativ undersökning genomförts. Undersökningen består av en genomgång av utvald litteratur samt intervjuer med utvecklare på företagen Nethouse och Laget.se utförts.

Föreliggande rapport är resultatet av sex intervjuer kompletterade med litteraturgranskning. Rapporten speglar den pågående debatten kring studieavgifter. Den redovisar, inspirerad av diskursanalytisk metod, tre skilda diskursiva debatter dvs. lärosätets, individens, samhällets, på två diskussionsområden - kompensatoriska åtgärder samt möjligheter, fördelar/styrkor. Rapporten påvisar de problem och lösningar som förts fram inom dessa.

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.