On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .

The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies..

The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies.

During the past 10 years Sweden has updated its penal code for sexual crimes twice. Despite this few are convicted for the crime of rape in Sweden. As the majority of perpetrators being male, this is a problem concerning women?s rights to respect for their bodies and personal integrity. A possible explanation, and this study?s point of departure is a potential discrepancy between the intention of the law and the interpretation of the same as the Swedish legal system rests on a foundation of legal positivism.

Studiens syfte har varit att o?ka fo?rsta?elsen fo?r ro?stliga uttryck i jazzmusik, med fokus pa? hur samspelet mellan ord och musik verkar i skivinspelningar med utvalda sa?ngerskor. Utifra?n en hermeneutisk ansats har fem skivinspelningar med fem svenska kvinnliga jazzsa?ngerskor, samtliga utsedda till Jazz i Sverige-artister, beskrivits och tolkats ur ett vokalpedagogiskt perspektiv. I fo?rha?llande till jazzsa?ngtraditionen visade sig tva? av studiens sa?ngerskor pa? olika vis utmana vokala konventioner.

Title: An encounter with an unknown piece of music. This essay describes the mechanisms involved in musical interpretation, by studying a score and listening to a recording. I have tried to map processes dealing with listening and score reading through an experiment, in which students from the Malmö Academy of Music were presented with a novel piece of music. I have made some conclusions, for instance it seems as though there is a connection in the interpretation between musical complexity and tempo, and a connection between dynamics and pitch, moreover that the participants in this study seem to be affected by the interpretational practice at the Malmö Academy of Music. The study is qualitative in its design both regarding data collection and interpretation of data.

Sustainable development and sustainability is nowadays expected to be integratedin modern city planning and permeate the entire planning process. At the sametime, sustainable development has an inherent vagueness, leading to a greatdiversity of interpretations of the meaning of this concept. In this thesis strongsustainability and ecological modernization are used as two different interpretationsof sustainable development. Using these two interpretations, an analysis of thecurrent use of the concept of sustainability within the city planning of Malmö isperformed. The analysis shows that the interpretation of sustainable development inthe city of Malmö can be deduced to ecological modernization and thatsustainability is looked upon as one way to improve the attractiveness of the city.Investments to increase ecological and social sustainability must be legitimized asleading to a potential increase in economical sustainability (growth) and the focusof increasing the sustainability in the city has shifted from ecological aspects toeconomical aspects.

The main purpose of a logotype is to harmonize with a company?s business concept and culture. This study is based on the receiver?s attitudes about three different logotypes - Volvo, Telia and Mcdonald's. It informs the reader about the importance of a logotype as a mean of communication and if the perceptions of the logotype harmonize with the profile of the company.

The background to this thesis is the debate of the last decades within exegetics, concerning the so called "New Perspective on Paul". Starting from this discussion, the thesis is aming to investigateand discuss the function of Abraham in Paul's argument in Romans 4. This is achieved by, to start with, a thoroughly examination and analysis of different translations of Romans 4:1. Secondly, by trying how the translation suggested by Richard B. Hays can be motivated using a narrative perspective of interpretation emphazising the context of covenant history of the text, and thirdly, by examin and discuss other interpretations of the text and compare their ability to bring intelligibility to the text.

Agile as an idea was created in 2001 through the Agile Manifesto with focus on social relationships, communication and flexibility. This was a reaction to the traditional, hierarchical organization with the goal of restoring balance within organizations in the IT business. Today we can see a transit of Agile from the IT-industry to other industries and areas, such as HRM.There is a challenge in attempting to traditionally control a social idea such as Agile, and there is a lack of empirical studies of the organizational context and its effect on the interpretation of Agile in practice. This study is an attempt to connect Agile to the science of business administration.The purpose with this study is therefore to research the organizational contexts effects on the interpretation of Agile in practice, within IT and HRM. Where Agile is established or well known.To fulfill our purpose we chose social constructivism as our scientifically approach, and conducted 12 in-depth interviews.

Hur gör jag när jag ska interpretera barockmusik? För att undersöka hur jag kan komma fram till en stilistiskt korrekt men personlig tolkning har jag valt att arbeta med en för mig okänd kantat av Georg Friedrich Händel, ?Nice, che fa? che pensa?? (HWV 138). För att kunna göra en stilistisk interpretation har jag läst litteratur om barockinterpretation. Jag har även tagit hjälp av tre olika lärare: sångpedagogen och barocksångerskan Emma Rönnlund, cembalisten Lars Sjöstedt och regissören Kjell-Peder Johanson. Syftet med arbetet är att lära mig hur jag ska tolka en barockkantat och överföra den till en klingande interpretation med personlig undertext.

This essay discusses joist floor, and the land-building at these structures. In Malmoe there is a neighborhood called Trumman that has a courtyard where an underground garage is located. What possibilities are there in this place and how would an alternative design look? These issues will this essay answer. In the result part it is both described how the joist in Trumman looks and how it is built correctly.

This bachelor thesis engages in the question of silence in the writings of Fenno-Swedish modernists Mirjam Tuominen and Gunnar Björling, silence being understood as both a poetic theme and a question of literary form. Alongside this exposition runs a discussion about the possibilities and impossibilities of interpretation in the field of academic literary studies. This query is connected to the different ideological positions of the two writers, conjoined by ideas about anti-comprehensibility. Considering certain weaknesses of classical hermeneutics as well as the theory of deconstruction, especially in the case of reading poetry, this thesis tries to point out possible routs for a practice of a more dynamic interpretation, with special regard to understanding the trope of silence in the modernist poetry of Tuominen and Björling.The composition explicitly applies a ?method of wandering? inspired by Maurice Blanchot?s understanding of the priests of Dionysus in Hölderlin?s writings ? maundering in the holy night ? as a metaphor for a critique-in-the-creating.

The main purpose of a logotype is to harmonize with a company?s business concept and culture. This study is based on the receiver?s attitudes about three different logotypes - Volvo, Telia and Mcdonald's. It informs the reader about the importance of a logotype as a mean of communication and if the perceptions of the logotype harmonize with the profile of the company.