Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

The study shows how seven informants, all studying at a university in northern Sweden to become art teachers, perceive and relate to controversial contemporary art in the context of secondary school art education. The study is based on semi-structured interviews. The study contributes to a nuanced view of these informants opinions and thoughts regarding provocative contemporary art, in relation to the school's democratic values ??and founding mission. The seven informants' responses were compiled thematically linked to the study's purpose and issues to allow for comparisons and analysis.

 The purpose of my study is to illumine the aesthetic learning process significant in the preschool. Focus has been on allowing educators in different preschools to answer questions valid the use of aesthetic learning processes. I chose to do my study using an opinion poll and a literature review. The result shows that the preschools use aesthetic learning processes and according to the educator?s aesthetic learning process is a very important tool for education in the preschool.  The notable in this study is that the educators have different views of what aesthetic means. The first view is that you only work with aesthetic subjects.

On the 1st April 2006 a new legislation came into effect in Sweden; The ProhibitingDiscrimination and Other Degrading Treatment of Children and Pupils Act (2006:67). TheAct is applicable to education and other activities referred to in the Education Act(1985:1100). This dissertation aims to examine how teachers work to combatdiscrimination, and establishes whether headmasters and teachers have changed their work procedures since the law came into force.In order to seek the answers to my questions I have conducted 8 qualitative interviews with headmasters and teachers from two schools in a community outside Karlstad, with both schools comprising of students from pre-school until year 6.Discrimination is not a new phenomenon in schools, but neither is the fact that it is theschools? responsibility to work against discrimination. Discrimination is still taking place,despite discrimination laws being clearly stated within the Education Act (1985:1100) andthe school curriculum.

The purpose of this essay is to describe and analyze the debate surrounding the construction of the 2011 years curriculum of the Swedish schools` religious studies. The debate is concerning whether or not Christianity should have a unique position in the curriculum against other religions. The method is to analyze the arguments by an argument analysis. The purpose is also to analyze the argumentation to see how secularization and pluralism have influenced the debate and the different standpoints. The essays material consists of debate articles from the four largest news sites on the internet.The most common argument for Christianity?s unique position is that Christianity has had an important role in the development of the Swedish society, culture and literature and is therefore important knowledge for understanding the Swedish society.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

The purpose of this study is to compare the conditions for teaching and learning Sami at primary level in three different types of schools. The study focuses on teachers' views on multilingualism and characteristics of good mother tongue education as well as factors inside and outside school affecting teaching. The classroom environment is also discussed. Six qualitative interviews with practicing teachers in the three school forms were carried out: Sami school, integrated teaching and mother-tongue education. The results showed that the teachers are in favour of multilingualism and feel a responsibility to help more children develop their ability to speak Sami.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

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.

The aim of this study was to examine nurses knowledge and attitude towards HIV/AIDS patients over the world. A descriptive literature study has been made based on scientific articles from the databases PubMed and Cinahl. The authors have examined the sampling and the falling off of the articles. The result shows that the attitude towards HIV patients is different from one country to another. The attitude was affected by several of factors such as experience, fear, knowledge / education and the nurses attitude and willingness to care for these patients.

There are a great possibility to shorten the time between mowing and preservation by spreading of ley crops in connection to the conditioning. In this case the cellular respiration (the plants breeding that consume sugar until the crop is ensiled) should not continue as long and the forage will perhaps get a higher nutritional value. The capacity of the next machine could also be higher because the rake gives swaths with a lot of material. There is also a possibility that spreading of ley crops gives the material a more homogeneous content of dry matter and that gives a reduced growth of clostridium. This is particularly important when the method of harvest doesn?t include any mixing of the material like it does with a round baler or silagewagon.

Sexuality has an important role in human life and there are many opinions about how to handle questions about sexuality. The attitudes have change over time and differ between different cultures, gender and age. This study deals with the question about youth attitudes to sex and personal relationships and what impact the education in this filed have on the youth. We have also studied how the education is organized. To get answers to these questions we have performed a questionnaire study among 116 students in grade seven to nine in an elementary school in Western Sweden.

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.