The purpose of this essay was to look into whether any attention is paid to the biological children in foster families when the investigation about foster home is made. I did some qualitative interviews with six foster home-investigators, working in five different municipalities. Some of the main questions have been: Do the investigator meet the biological children during an investigation? Are the children´s opinions taken into consideration? Is the suitability of a foster home judged even from the biological children´s perspective?It was shown that it could happen that a foster home was not approved, if it for some reasons should be a negative experience for the biological children, if a foster child would be placed in their home. All the six persons in my interviews thought that it is important to take the biological children´s opinions into consideration, and that the family is not suitable to be a foster home if not all of the family members have a positive attitude.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

This essay is about what considerations foster home secretary may face in their profession and how they use themselves as a tool. We were interested in the family home secretaries as a profession and we found that this area is relatively unexplored. The essay is based on semi-structured interviews with ten family home secretaries from seven different municipalities. To interpret our results, we used Mead's theory of "Mind, Self and Society". Our paper shows that family secretaries are faced with a variety of considerations in the selection of foster homes.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

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 aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

The aim of this study was to examine what knowledge social workers express about home visits in child welfare investigations and how they know what to do. Sixteen social workers who work with social investigations concerning children were asked to discuss the topic home visit in three focus group interviews in three different municipalities in southern Sweden. The social workers in our focus group interviews mainly discussed the purpose of the home visit, what social workers do during home visits and furthermore their opinions about guidelines and policy documents regarding the home visit.  To get an understanding of what type of knowledge is the basis for social workers use of the home visit, we used Polanyi's concept of 'tacit knowing' as well as the Aristotelian theory of knowledge containing three forms of knowledge, that is, episteme, techne and fronesis. We found that the displaying of ?tacit knowing? was a consistent feature in all groups, as they had difficulty expressing their knowledge use.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

This thesis aimed to, with the help of a case study, investigate and discuss state responsibility towards climate refugees. The state of Tuvalu was selected because of their vulnerability as a low-lying island state. This was fulfilled by on-site study how the state Tuvalu acted to climate threats, determine if the future migrants from Tuvalu can be counted as climate refugees and find out if they are by that definition included by the UN Refugee Convention. The result indicated that the state of Tuvalu is adapting to climate threats, that in the future the population can be seen as climate refugees, if they are forced from their homes due to climate change, and that they, despite that definition, can not be included by the UN Refugee Convention. The study also indicates a need for greater international protection of climate refugees by, for example, an expansion of the UN Refugee Convention so that these vulnerable people do not fall into oblivion due to a question of definition..

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

The aim of this study has been to achieve an increased understanding of the meaning of home for people in homelessness. The study is based on texts written by people in homelessness and a qualitative content analysis has been used to process the material. The result has been analysed with an inductive approach, using parts of the analysis method grounded theory. Three aspects of the meaning of home was identified in the texts; control, self-determination and independence. The lack of a home means a major limitation concerning these aspects, according to the texts.

The purpose with this study is to find out the experience of growing up in a family where the biological parents, has taken the assignment as family child caregiver?s. We have taken the help from the following question formulations to immerse ourselves in the subject. How do the biological children experience their relationship to their parents? How do the biological children experience their relationship to the children who are placed in their home? How do the biological children experience their participation in the family home? How do the biological children experience the need for support from outside the family? We have used a qualitative research method and interviewed six respondents with help from a semi-structured interview guide to get the respondents unique experiences told.

The aim of this study was to investigate nurse?s experience of working from the philosophy of palliative care in end of life at home. The study had a qualitative design. Semi-structured interviews were performed with nine nurses working in advanced palliative home care. The analysis of the material revealed four categories and two subcategories.

Background:The concept of transition means a change in a person's life where he or she is forced to adapt. There are different phases in life that results in different adaptations. In this essay, transition is described as the physical and mental journey between the home and an elder care facility. The Aim was to describe elderly people's experiences of transition when moving from their previous home into an elder care facility. The Method used was a literature review.