The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

The 1st of January this year the state owned Swedish Luftfartsverket changed their name into the shorter name LFV. The shorter LFV is a more modern version in terms of that the name is a proof of that the classic organisation of the state, Luftfartsverket, with this stepbreaks through boarders and finds new ways. Plans have existed before but since 2005 when Luftfartsverket lost its assignments from the government and become a state owned business corporation, the plans have intensified. Now, also for all the employees, it isgetting obvious that something is going on in the organisation.The purpose of this paper is to see how this newly made change of name and logotype have been recieved and how it has effect the strategic choosen respondents within the organisation LFV. These choosen respondents have thorough knowledge of the organisation of LFV.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

This thesis aims to investigate the positioning concept of industrial services. We chose to identify the reasons why positioning is used as well as to describe the positioning process. The research strategy chosen for this thesis was a case study of a consultancy firm Benima AB. This firm was chosen due to the fact that a new positioning concept during the latest year hade been implemented and therefore seemed like a good choice for our study. Of the six available theoretical reasons for positioning, we found that Benima AB had two of them: namely change in target market or their needs and demands and renewed company identity/personality.

In a condominium with two-apartment buildings, lies an area, formerly used as a playground, nowadays wasted and abandoned. The owner wanted to embellish the place and get a new use for it, preferably as a gathering- and feast-place. The work is described with focus on the construction with describing pictures and sketches. The production of the sketches is not reported more than that they are attached at the end of the paper. The practical work is done and documented.

Uncertainty is a well-known phenomenon that is recurring in biographies, imaginative literature and science, but is less studied in nursing science. The aim of this participatory action research project was to, in collaboration with nursing students; explore nursing activities for relieving patients? uncertainty. A qualitative approach was chosen with focus groups and the text was content analyzed. The students studied their third semester on a nursing program.

The purpose of this study was to find out if motion movements, e.g. number of lying bouts and lying time with a registered activity monitoring sensor can detect an impending calving and thereby be used as a measure and an indicator for an upcoming calving. For this, automatically step sensors were used and were attached to one of the cows? hind leg. The sensor registered the individual step and movement activity of the cow.

In this paper I have conducted an analysis to critically examine survey questionnaire forms used in political research to measure trust and distrust. During the first step of the analysis I aimed to identify how the concepts where used in the forms. The second step involved examining if it was possible to relate the questions and items to five theoretical assumptions based on theories of trust (and distrust). The third step was to examine the quality of the forms, in relation to survey and questionnaire designs.The results of the analysis showed that the institutes that conduct the studies tended to use similar questions to measure trust. Some of the forms that where analyzed had very many questions, which could lead to exhaustion for those participating in studies.

The purpose with this study is to examine how the twelve-step program is described by the author J Keith Miller (2004) in his book Steg in i livet and by the author Olle Carlsson (2012) in his book 12steg för hopplösa. The aim for the study is to highlight the twelve steps usage on people without addiction problems. In the study, the two author?s thoughts and experience of the twelve-step program is analysed and interpreted by Pargaments (1997) theory of religious coping. The research questions in this study are: 1.