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.

The aim of this paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

?Childs pedagogic material ? A qualitative study of child?s use of pedagogic materials available at five nursery schools and about their teachers thoughts about the display of the pedagogic material?In the nursery preschool the environment and the educational materials have always had a central place. That's why it has been chosen to study and observe five preschools and interview sex teachers, in an attempt to understand the teachers thought about the choice of material and the choices of material that the children used. The reason I do this is to see what the underlying idea about the materials the children use is, and why educators choose to make certain materials visible. The purpose of this study is to examine the educational materials that are used to stimulate children´s learning and examine what determines the choice of educational materials.

Background. With the mental health care reform 1995, the long-term mentally ill patients were meant to be integrated in the society. Instead, they became ?deported? to mental health care. Aim.

Syftet med denna undersökning var att undersöka barnmorskans syn på kostrådgivning till gravida kvinnor, om och hur de ger information om kost och i så fall vad de informerar om. Vidare undersöktes till vilken grad barnmorskorna på mödravårdscentralerna följer de rekommendationer om kost till gravida kvinnor som Svenska Livsmedelsverket tagit fram. En deskriptiv tvärsnittsstudie genomfördes bland samtliga barnmorskor på mödravårdscentraler i Uppsala län. Det var 36 barnmorskor som deltog i studien (53 % svarsfrekvens) och som besvarade ett webbaserat frågeformulär. Resultatet från undersökningen visar att barnmorskorna ofta ger kostråd till den gravida kvinnan i samarbete med dietisten.

Denna studies syfte är att se på rörlighet på arbetsmarknaden utifrån ett individperspektiv och hur vägledning kan vara till stöd på individnivå. De frågeställningar arbetet behandlar innefattar sju individers erfarenheter av arbete,vägledning och utbildning. Utifrån dessa faktorer behandlar vi teorier kring rörlighet och matchning till arbetsmarknaden. Vi har genomfört en litteraturstudie i kombination med en empirisk undersökning med sju kvalitativa intervjuer. De slutsatser vi drar är att vägledning kan påverka individers rörlighet på arbetsmarknaden och att vägledning kan bidra till att individer matchas till utbildning och arbete.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper Guidance, we have then tried to understand the function of the system including which machines and media that are used.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the Guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the Guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological Guidance. This gives room for a critical perspective in the interpretation.

Background: There are many possible reasons why a patient gets a stoma and in every case it?s of importance for the nurse to adjust nursing care, information and patient education from individual presuppositions. Problem: Patient education regarding stoma self-care is an important part of the nurse?s work within stoma care. The patient is depending on the Guidance of the nurse and therefore it is relevant to illuminate the importance of education regarding gaining ability to perform self-care.

The telenursing service deals with offering the public Guidance as what to do with their health and illness concern. More specifically this service includes triage, support, advice, education, referral, information and coordination. To conduct telephone advice is a complicated task to perform and put specific demands of the nurse?s communication skills.The purpose of this study was to critically review the impact of telephone counseling focused on context of implementation, perspective, design and clinical relevance by a sample of studies within the field.The critical review focused on inconsistencies in the material. Strengths and weaknesses of the studies were explored, with emphasis on detecting areas of skill gaps.Twelve of thirteen studies were made in the context of telenursing.

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.