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.

The purpose of this article is to examine how social workers may experience fear in their profession, how they and their organizations handle the fear and how the fear may affect their practice. To obtain the purpose, in-depth interviews were carried out with seven social workers from the southeastern part of Sweden. The experiences of fear were many and are summarized in four categories. Fear of treats and violence, fear of the responsibility in complicated situations and without optimal solution, fear of being regarded and judged as worthless and fear of being scrutinized with the risk of being stigmatized. Five strategies were identified to handle the fear: Safety strategies (e.g.

The purpose with this essay was to study the Judgements made by child- and adolescents psychiatry teams on a fictitious case, in order to see what similarities and differences there would be in their way of discussing, judging and proposing efforts.We carried out this study by visiting four child- and adolescents psychiatry teams and letting them make Judgements on a fictitious case constructed by us. First the teams were introduced to a vignette and then asked to complete it by requiring more information till they considered themselves to have enough information to be able to arrive to a Judgement on the case and propose efforts, on which we later interviewed the teams. After the interviews we compared what extra information the teams required, what Judgements they made and what efforts they chose to offer the family. The result was analysed from a social constructivist perspective. One central analysis concept was diagnostic frame, which is about in what category the team places the problem.The study revealed that the Judgements, which are socially constructed within the teams, differed, and that the teams offered the fictitious family different efforts.

Abuse of alcohol is one of the biggest problems that society faces today. There are between three and four hundred thousand abusers in Sweden. In addition there are about three hundred thousand over consumers. The government bill proposed in 1977 gave the labour market most of the responsibility to solve the problem. They thought a meaningful job and a spirit of community were the most important factors to decrease abuse of alcohol and social rejection.

The general contract law principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring knowledge. The general duty of disclosure is both a part of the contract law principle of loyalty between negotiators in negotiating a contract, and an indirectly statutory obligation, that, if neglected will lead to nullification of the agreement. The legislator has stated that the general contract law, Lag (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område (avtalslagen), should be used to regulate negotiating of contracts, including the negotiation of contracts of employment. In arbetsdomstolens judging, additional factors have been weighed in, and the Judgement is done also through the use of a concept taken from employment law, the concept of ?saklig grund för uppsägning?.

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.

ABSTRACTTitle: Violence and women representation in video games (Vålds? och kvinnoskildringar i TV?spel)Number of pages: 42Author: Karolin BodlingTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Autumn 2005University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim is to investigate how violence and women are presented in video games and in game reviews.Material/Method: The study includes theories that consider violence and gender in media and video games. The material of the essay exists of two games and five reviews. The method that is being used is a content analysis. The games that are being analysed are Jade Empire and Grand Theft Auto ? San Andreas.Main results: The video games are often connected to brutal violence but the analysis of the game Jade Empire shows that it is possible to hve control of the violence in the games and that the player has a possibility to choose the outcome of violence.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

The aim of the present thesis is to examine discourses about teaching information seeking in upper secondary school teachers. The main questions are: (1) What different interpretative repertoires can be identified among teachers talking about teaching information seeking in relation to students? problem-based tasks? (2) How are these repertoires constructed and what functions can be observed? The theoretical framework is discursive psychology. Two teacher teams from two different upper secondary schools in the Gothenburg area participated in focus group interviews. Group A consisted of four teachers from the Individual Programme and group B of seven teachers from the Social Science Programme.

The objective of this thesis was to investigate what influence nature conservation measures taken at regeneration felling. Factors analysed were the forest owners´ situation and their characters, and information activities from wood-suppliers and the Regional Forest Board (RFB). The inventory was performed with a posted questionnaire followed up by telephone to forest owners and a posted questionnaire to wood-buyers. The forest owners were grouped in three strata, depending on the quality results (D- polytax inventory) of the taken forest conservation measures, and for this investigation forest owners were sampled from the population in the tree groups. In total 73 % (41/56) of the sampled forest owners answered the questionnaire Group A (17 answers): Good Judgement Group B (19 answers): Bad Judgement Group C (5 answers): This group was formed from the forest owners that were informed, by RFB, about nature conservation measures and culture history consideration before the regeneration cutting.

The aim of this master?s thesis is to examine which ideas about the public library that appear in a selection of municipal library plans and to examine if these ideas are unanimous. The comprehensive questions are: Which ideas about the public library appear in each municipal library plan? How do the ideas agree in the different municipal library plans? The sub questions are: Which Judgements of reality appear in the different library plans concerning each municipality and its library needs? How do the municipalities define the concept of development and future demands in the municipality on the basis of the Judgements of reality? Which recommendations do the Judgements of reality give and how is the plan of action that is established in each library plan justified? Which fundamental views of reality, i. e.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Den 15 juli 2008 infördes individuella utvecklingsplaner med skriftliga omdömen i svenska skolan. Det innebär att läraren vid utvecklingssamtalen ska lämna skriftlig information om elevens kunskapsutveckling i förhållande till de nationella målen i alla ämnen eleven undervisas i. Med skriftlig information menas Iup med skriftliga omdömen.Den här kvalitativa litteraturstudien belyser hur skriftliga omdömen och bedömning uttrycks i statliga styrdokument och i litteraturen. Resultaten från studien lyfter bland annat fram styrdokumentens ökade krav på skolans samarbete med hemmen och elevens ökade ansvar för sin egen kunskapsutveckling.Forskningen visar hur viktigt det är att lärare skriver omdömen kopplade till de nationella kunskapskraven och att de skriftliga omdömena formuleras med kunskap om bedömningens betydelse för både lärare och elev. Tydliga kriterier av vad som bedöms gör det också tydligt vad som inte bedöms.