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 my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

Sweden, being a multicultural society, has an increased need for transcultural care. The purpose of this literature review is to provide, through Madeleine Leinger's Culture Care-theory and her Sunrise model, a greater knowledge to nurses and to other professions within the health care units in meeting with circumcised or genitally mutilated girls or women. The result is based upon two scientific dissertations and nine scientific studies. It emerged mainly the etic (outsider) perspective. To underline the emic (insider) perspective, pure literature and fiction have been used.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

This essay studies how advertisements in various anti-smoking campaigns can influence and persuade by using anti-logos as counter-arguments to the tobacco industry's logos. In contrast to tobacco advertising arguments such as freedom (logos), pleasure (pathos) and trademark (ethos) the anti-smoking campaigns create anti-logos arguments with various connotations such as repulsive pictures and sexual implications to influence groups of people not to start smoking or to quit smoking.Advertisement of tobacco does not exist nowadays due to legal restrictions in the western world; however several decades of myths created in the consumer consciousness still exist. Thus one can speak of a tobacco advertising ideology that exists and the various anti-smoking campaigns trying to change that ideology.The purpose of anti-smoking campaigns is to conduct a kategoria of myth that tobacco advertisement has created over the years. Anti smoking organizations do this by creating a new ideology to affect consumer?s attitude toward smoking and the tobacco myth with an anti-myth.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

This study focuses on a cooperation (collaboration) project between municipalities social services and the regions psychiatric care. They will capture a client / patient group that often risks falling between the chairs, persons with a psychic disorder and a problem of substance abuse. The purpose of the study was to study the projects cooperation on its organizational level. The central questions of issue were: What is cooperation in the project? What view do the professionals have of the projects cooperation, and partly have on members of the client group persons with a psychic disorder and a problem of substance abuse? The study was implemented through participating observations on three meetings with the govern group, the project group and the POS-team and interviews with two representatives from each principal.

The aim of this study is to examine if and how the diagnosis of ADHD is important for the social practice delimitation to obtain an understanding of how the sorting and categorization of clients affects the distribution of resources. In a qualitative approach, the study is based on eight semi-structured interviews in five different social practices. Young adults diagnosed with ADHD who need society's help and support, constituted our focus in the study. The selection is based on gaining an understanding of how the client process proceeds. The interviews were supplemented with documents, such as legal and internal methodological support.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

The EU Services Directive has caused an intense debate across Europe. Its purpose is to remove obstacles to trade and to open up the public sector to increased competition. The Swedish labour movement has been deeply involved in the policy process, and union leaders have proclaimed the compromise reached in the European Parliament in April 2006 as a success.In the paper two major aspects have been considered: the meaning of the Swedish model and the process of Europeanization. The Swedish model previously allowed for a strong labour movement, through a social democratic hegemony, but the EU membership has implied new conditions for union influence. The paper examines how this change has affected the strategic choices of the Swedish labour movement, and how it has been manifested in the union's work with the Services Directive.

Syftet med denna studie var att genom en kvantitativ ansats med enka?ter som datainsamlings metod ta reda vad socialsekreterare har fo?r upplevelser i fra?gor som ro?r ansvarsfo?rdelning na?r privata utfo?rare anva?nds vid placeringar av barn. Vi har tittat pa? vad socialsekreterare har fo?r upplevelser och erfarenheter av mo?jlighet till insyn, kontroll och uppfo?ljning samt hur de upplever kvalite?n pa? insatser pa?verkas na?r privata utfo?rare anva?nds vid dessa placeringar. Vi har pro?vat tva? hypoteser som formulerats utifra?n valda teorier om organisation som byra?kratisk och hierarkisk, samt som ma?lstyrd och rationell, och da?refter samlat in empiri och sammansta?llt va?r data och resultat.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.