The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

Strax efter milleniumskiftet har ett flertal svenska filmer gjorts som är influerade av populärgenrer som förhållandevis skiljer sig från vad filmpubliken i Sverige är van vid, däribland science fiction och skräck. Tre svenska filmer gjorda under 00-talet: Storm, Frostbiten och Kenny Begins, har valts ut för att se hur de förhåller sig till äldre och mer välbekanta konventioner i svensk film men också konventioner hos de mer internationellt spridda genrer som analysexemplen tillhör. .

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

Denna uppsats behandlar ändelsevariationen -e/-a hos svaga maskulina substantiv från yngre fornsvenska till yngre nysvenska. Syftet är att frilägga de språkliga faktorer som haft en reglerande effekt på de svaga maskulina substantivens variation och förändringsprocess, och i samband med detta beskriva under vilka inom- och utomspråkliga förhållanden en fornsvensk morfologi blir till en nutida. Materialet består av 20 texter skrivna under perioden 1442?1756. Texterna är valda enligt ett antal spridningskriterier i syfte att inkludera utomspråklig heterogenitet i undersökningen.

The purpose of this study was to increase the level of knowledge in the field of Environmental Impact Assessment (EIA) for wind power. The study includes six wind power farms in the County of Västerbotten in northern Sweden. The main questions were: What are the real dimensions of roadways and land claims for both roads and wind power turbines? How do those dimensions correlate with the dimensions stated in the EIA? Are there any differences in values of the dimensions between the wind power farms that are included in this study? The width of the roadways and the land claims for both roads and wind turbines in wind power farms were examined on site. The results from the examinations were compared with the dimensions available in the EIA for each wind power farm.

Projektet 00.00.00 är namnet på en bok om löpning som tar sin utgångspunkt i personliga erfarenheter. Syftet med projektet har varit att finna nya sätt att gestalta löpning på, där text och bild verkar i samspel. Stora delar av designprocessen har därför ägnats åt experimentell fotografering i olika miljöer. Bokens tre kapitel handlar om upptäckter, smärta samt identitet, där avgränsningen för examensarbetet har legat i det förstnämnda. Förhoppningsvis kommer boken att inspirera andra att, genom löpning, utforska den egna relationen mellan sinne, kropp och omgivning..

The idea to this bachelor thesis was born after carefully following the coverage of Johan Persson and Martin Schibbye in Swedish media during their imprisonment in Ethiopia from June 2011 to September 2012. Based on our interest we designed two questions to answer throughout the thesis. These are:(1) How are Johan Persson and Martin Schibbye portrayed as journalists in the discussion about them that has taken place in Swedish media?(2) How is the journalistic profession described in the discussion about Johan Persson and Martin Schibbye in Swedish media? To answer these questions we decided to analyse texts that can be defined as the genre of opinion journalism, which all came from Swedish printed media. We have chosen 16 texts to analyse which show the variety of ways to write about Persson and Schibbye in the chosen genre during the chosen period of time. Opinion journalism is what newspapers use to attract readers, as they want to supplement the news coverage with comments and analysis from ?experts?. Persson and Schibbye were imprisoned in Ethiopia in June of 2011, and weren?t released until 15 months later, in September of 2012. To analyse our material we have amongst others used theories regarding social constructionism, representation, discourse, the journalistic identity and the journalistic ideals that exist in Swedish society.

The main purpose of this study is to take a closer look at how teachers work with writing and to examine some theories on the teaching of writing. Five teachers in two schools are included in order to get an insight in teachers? practical work with EFL writing. This has been done through classroom observations and interviews. The results show that all teachers seem to use aspects from several theories.

This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.

This is a study in the field of Music Information Retrieval (MIR) concerning classification of musicgenre. The study uses a music listening experiment and machine learning methods to determinewhether or not the drum sounds from different songs contain sufficient information to classifygenre.MIR methods are used to extract data from the audio signals. The data is used together with theclassification results of the listening experiment to train different machine learning algorithms toclassify the songs in different genres.The results indicate that using only drum sounds for genre classifications works well, both forlisteners and for machine learning methods..

Syftet med denna studie var att undersöka läsning av populärlitteratur utifrån aspekter som rör val-, läs- och värderingsprocesser. Undersökningen har skett med den kvantitativa forskningsmetoden enkät. Genom kvalitativ tolkning har empirin analyserats för att klargöra läsarens upplevelse av populärlitteratur. Uppsatsen vilar på en litteratursociologisk grund, då den behandlar hur litteraturen fungerar i samhället. Studien visar att det främsta skälet till att läsa populärfiktion är att få spänning, underhållning och avkoppling.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

The purpose of this study was to increase the level of knowledge in the field of Environmental Impact Assessment (EIA) for wind power. The study includes six wind power farms in the County of Västerbotten in northern Sweden. The main questions were: What are the real dimensions of roadways and land claims for both roads and wind power turbines? How do those dimensions correlate with the dimensions stated in the EIA? Are there any differences in values of the dimensions between the wind power farms that are included in this study? The width of the roadways and the land claims for both roads and wind turbines in wind power farms were examined on site. The results from the examinations were compared with the dimensions available in the EIA for each wind power farm.

Keramik, foto. Text, musik. Hur kan dessa element sammanföras? Denna process, både fysisk och psykisk, har varit en bearbetning utav såväl materiella som immateriella material.I den musikaliska genre jag tillhör finns en mörk sida jag känner ett starkt släktskap till. Detta mörker finns alltid i min skugga men stundom blir svärtan däri djupare.

I den här uppsatsen undersöks dagens romantiska Hollywoodkomedier och deras koppling till 1930- 40-talets screwballkomedier. The Proposal (2009), The Ugly Truth (2009), Leap Year (2010), samt What Happens in Vegas (2008) analyseras i syfte att urskilja likheter och skillnader dem emellan och för att urskilja en ny cykel av filmer. Det här är en genrestudie med fokus på konventioner och teman som tas upp genom tidigare forskning samt genom analys av de valda filmerna, och genom att diskutera filmernas koppling till samhället sätts genren i ett bredare perspektiv..