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.

The aim of this study was to gain a better understanding of resource schools 1 as a human services organization and institution, based on teachers and principals? perspectives. The purpose of resource schools is to provide the students tools and resources to enable them to return to the regular school within two years. The study also aims to examine more closely how this objective applies to the studied resource schools in the studied municipality, as well as highlighting the success factors and barriers that exist to achieve the goal. Previous studies show that this kind of differential practice tends to become a permanent solution.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

The aim of this study was to find out how many and which of the herbs used for horses that have been scientifically studied with results to justify the use. In order to find out which herbs that are commonly used by horse-owners a phone interview was performed where six companies selling herbs for horses was contacted and asked to provide information on the most sold herbs for horses in Sweden. Devil's claw (Harpagophytum procumbens), chamomile (Matricaria recutita), dandelion (Taraxacum officinalis), nettle (Urtica dioica) and monk's pepper (Vitex agnus-castus) where the most sold herbs, followed by marshmallow (Althaea officinalis), burdock (Arctium lappa), marigold (Calendula officinalis), purple coneflower (Echinacea angustifolia/purpurea), cleavers (Galium aparine), licorice (Glycyrrhiza glabra), rose hip (Rosa canina), thyme (Thymus vulgaris) and vervain (Verbena officinalis), in no particular order. Of the most used herbs, research with focus on the use for horses was found for purple coneflower, licorice, devil's claw, monk's pepper, rose hip, thyme, and vervain. These studies did not cover the whole range of traditional use for the mentioned herbs, and more studies are needed to be able to claim that these herbs have, or have not, scientific support for use in equine management..

To make it easier for forestry planning the forest owners needs data which describe characteristics of the forest. Such data you usually get from some type of inventory. A relatively new technology which probably is getting more important in the future, is laser scanning because of lower costs. But because the laser technology is relatively new you need to compare it with conventional inventory technologies to get better understanding of the possibilities the laser technology gives. This work intends to estimate field measured characteristics of the forest from laser data with help of regression analysis and then see which of the field measured properties that best could be estimated and which laser variables that gave the best results. This study shows that heights has the best estimates, but biomass, diameter and volume also gives good estimates.

This work is a GIS study of fishing rights distribution between different categories of ownersand properties in the Stockholm Archipelago. The purpose was to create basic data used toestablish fishing laws and restrictions within the Stockholm County.Stockholm?s archipelago consists of a unique environment and is the natural life andreproduction environment for ? of Sweden?s reproducing fish species. The increasingpressure from fishing, tourism and weekend population increases the need for an efficientfishing administration to prevent impoverishment and to ensure the biological diversity inSwedish fishing waters. There is an increasing need to review fishing administrationmethodologies, as well as studying the categories of ownership and properties located insensitive areas and areas influenced by physical disturbances in order to establish effectivelaws and restrictions.The Swedish fishing rights for an area are currently not connected to the ownership of theproperty to which it belongs.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

This paper discusses the issue of trade dress imitation in the grocery sector. Our study has its starting point in the conflict that may arise between a brand owner and an imitator following an imitator?s marketing actions. In this study we look at the Market Court?s precedents in which this question has been addressed.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

The aim of this study was to examine how the new established phenomenon of ?Internet drugs? causes challenges to organizations, both individually and in relation to collaboration. The study is based on qualitative semi-structured interviews with representatives from three organizations - one youth police unit, one medical addiction centre and four units working within social services. The theoretical approach that was used is theory about human service organizations, theory about collaboration and new institutional organizational theory. A conclusion is that the current drug classification is problematic and mainly challenging for the organizations that focus on prevention work and early interventions.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

It is said that concepts of organizational management can pave the way to success. This is not accurate and it is something that will be shown in the following study. Its most prominent conclusion is that the valuation governance to some extent has an impact on the formal structures, but that it had no further effects on the employee?s way of work. The purpose of this study was to investigate how the valuation governance is applied in Medley AB and the meaning of it.

Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.