The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.

The child perspective is a complex area primarily because of its many ways of interpretation but also because children are considered to be less competent than adults. Our hypothesis was that adults in court-proceedings make decisions in the child?s place. The aim of this study was to investigate the judicial meaning of the child perspective in ?Socialtjänstlagen? (SoL) and ?lag om särskilda bestämmelser om vård av unga? (LVU).

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

This essay examines what happened to soldiers from Urshult in military service of Sweden during the diminished power of the country in the beginning of the eighteen century. Information of interest is taken from the soldiers? age, time of service and other annotations of interest that shows to be helpful when examining their fate.  First off, this study explains Sweden?s situation during this period of time. To get a grasp about the situation, allotment is explained as well as the most important events in the big Nordic war. This study is based on qualitative content analysis and GMRs are used as its main resource of information and consists of empiric analysis.The result of this paper shows that very few soldiers from Urshult were able to return home alive.

The purpose of this Masters thesis is to investigate upper secondary school librarians conceptions of fiction mediation. By using a phenomenographic method, the different conceptions of the specific phenomena, how the librarians conceptualise their work with mediation of fiction, are made clear. The aim of the method is not to study what fiction mediation is constituted of, but rather how upper secondary school librarians understand it. Qualitative interviews were held with eight upper secondary school librarians about their conceptions of their working tasks, the meaning of fiction for youths, reading promotion, inspiration to purchase of fiction, free voluntary reading and if the importance of fiction has changed over time. The results showed that the upper secondary school librarians conceptualise their working tasks as both changeable and repeatable.

Vilken roll har utomhuspedagogik i grundskolan, närmare bestämt i år sju? Kan utomhuspedagogik som metod, eller process/arbetssätt, vara ett sätt att få eleverna mer intresserade av NO i skolan, ett intresse som dalar ju högre upp i år en i grundskolan eleverna kommer, vilket även gäller för kunskaperna enligt nationella och internationella undersökningar. Jag undersöker särskilt vilken roll problemlösande aktiviteter, valmöjligheter hos eleverna och miljöns utformning har för elevernas intresse av NO. Undersökningen bygger på litteratur, observationer och intervjuer, där hermeneutik - tolkning - fenomenografi - jämförelse av olika perspektiv och uppfattningar hos de personer som ingår i undersökningen - och empiri - erfarenheter ute på fältet vid observationerna och intervjuerna - är viktiga delar i undersökningen. Undersökningen visar att eleverna tycks ha ett behov av uteundervisning eftersom de ser fördelar med det, till exempel att de får frisk luft, får röra sig mer än i klassrummet men framför allt att det innebär en vardagsanknytning, en konkretisering av lärostoffet.

Vilken roll har utomhuspedagogik i grundskolan, närmare bestämt i år sju? Kan utomhuspedagogik som metod, eller process/arbetssätt, vara ett sätt att få eleverna mer intresserade av NO i skolan, ett intresse som dalar ju högre upp i år en i grundskolan eleverna kommer, vilket även gäller för kunskaperna enligt nationella och internationella undersökningar. Jag undersöker särskilt vilken roll problemlösande aktiviteter, valmöjligheter hos eleverna och miljöns utformning har för elevernas intresse av NO. Undersökningen bygger på litteratur, observationer och intervjuer, där hermeneutik - tolkning - fenomenografi - jämförelse av olika perspektiv och uppfattningar hos de personer som ingår i undersökningen - och empiri - erfarenheter ute på fältet vid observationerna och intervjuerna - är viktiga delar i undersökningen. Undersökningen visar att eleverna tycks ha ett behov av uteundervisning eftersom de ser fördelar med det, till exempel att de får frisk luft, får röra sig mer än i klassrummet men framför allt att det innebär en vardagsanknytning, en konkretisering av lärostoffet.

In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Folkhälsovetenskapligt program.

The purpose of this study is to explore how preschool teachers succeed in their mission to conduct work that will enhance children's interest and knowledge in technology. The study was conducted by qualitative semi-structured interviews among eight teachers at seven preschools in the same municipality. The method was chosen because I wanted to get as detailed and full answers as possible. I also wanted to find out their individual perceptions. The result shows that most of the teachers think that they have insufficient knowledge to practically work with technology. At the same time they?re expressing that technology is a broad area that sometimes is a little more complicated than it needs to be.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.