Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

The aim of this study was to examine the discourse of asylum seekers in Sweden from January 2009 to December 2013 in the newspapers Helsingborgs Dagblad and Dagens Nyheter. By using discourse analysis as a theory and method, combined with the theory of orientalism, I have analysed and compared news articles from these two newspapers. The findings of the study shows that asylum seekers are often portrayed as a group rather than individuals. Included in the group identity are several subgroups, for example asylum seekers are portrayed as victims, as a cost to society and as a highly suspect group that cannot be controlled. Furthermore, asylum seekers are depicted as ?the other? in contrast to the Swedish ?we?, where differences in culture and tradition are frequently mentioned.

AbstractThis study examines the conclusions made by Roland Paris in his case study of fourteen major post-war reconstruction efforts following the end of the Cold War, and applies them to the current reconstruction process in post-war Iraq. Paris found a common denominator of the fourteen cases ? a belief that a rapid liberalization process, turning war-torn states into liberal market democracies, would foster sustainable peace. Paris calls this belief ?Wilsonianism? after Woodrow Wilson, who was one of the first advocates of it.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

Det är allt vanligare inom tredjepartslogistik att kunder hyr en yta för lagring. För den uthyrande parten, i detta fall Delta Terminal, är arean den begränsande faktorn för hur stor yta som kan hyras ut. Idag använ-der sig Delta Terminal av beslutsunderlag i form av lokalernas area och erfarenhet vart gods ska placeras och har inget hjälpmedel för att beräkna vart och hur mycket gods som kan allokeras för att använda så liten yta som möjligt. Studiens syfte har därför varit att ta fram ett faktabaserat hjälpmedel som kan användas som beslutsunderlag. För att uppnå syftet har en matematisk modell utvecklats för att optimera hur gods kan placeras till olika lokaler för att använda så liten area som möjligt och även kunna simulera förändringar.

Unaccompanied children that arrives in Sweden are usually placed in homes for care and residence, called HVB. It is the municipality's responsibility to provide adequate care and protection for the children. The aim of the study is to examine how a workgroup on a HVB home for unaccompanied children is working to meet the needs of the children, and how the workgroup improves the children?s integration process. The study also aims to examine the emotional labour of the workgroup, which illustrates how they can manage their own emotional behavior when working with the unaccompanied children.The study is based on a qualitative approach with detailed descriptions of five semi-structured interviews with the workgroup and assistant managers.

The purpose of this Master Thesis was to study the reader in the informal reading group. To fulfil our purpose we have used the following questions: how did the reader become a reader and what does her reading look like, why do people choose to participate in a reading group, how may the group influence the individual member in her reading and interpretation of a book, does the reading group have a therapeutic function, how does the informant find the group dynamics and different roles in the reading group, and finally how does the informant experience the discussion in the reading group. We have used two studies about reading groups, one by Elizabeth Long and one by Jenny Hartley. Our theory is divided into reading and group psychology. We have interviewed seven women belonging to different reading groups.

This essay examines the theme of blindness in the Gospel of Mark. The two main questions asked are: 1) ?What is Mark?s view on blindness?? and 2) ?How does the Gospel of Mark?s view on blindness inform the current discourse of disability studies and how can we interpret Mark?s view on blindness today?? By the methods of metaphor analysis and character analysis, four passages of the Gospel are studied (Mark 4:10-12; 8:14-21; 22-26; 10:46-52). The analysis concludes that blindness is depicted by the author of the Gospel as a disability which also consist of a lack of cognitive ability and a hopeless state that is in need of healing.  The depiction of blindness in Mark originates out of the authors use of blindness as a metaphor for lack of cognitive ability (Mk 4:12; 8:18) and the lack of characterization of the blind man at Bethsaida (8:22-23). This view on blindness is, in comparison to a modern view, difficult, as it marginalizes persons with blindness as inconsiderate and not fully human.

This scientific essay aims to more closely study how to best arrange a context that subtly conveys that change is possible in the treatment of patients who starve themselves. By describing a number of situations during the first weeks of a girl´s therapy, this essay focuses on some central themes in the initial stage. The essay is mainly aimed to explore the conditions for a meaningful communication with a patient who has a low BMI value and who quitted the nutrition-oriented care in her clinic. The essay is a form that allows for reflection on one´s own considerations about the wisest line of conduct in various situation. The work is based on an existential understanding of the starvation as a fragile person´s one and only way to reconcile with herself in the world that is hers.

Background: The abortion issue raises many ethical, moral and religious aspectsand is therefore well debated worldwide. In the care for an abortion seeking woman, it isimportant that the nurse find a balance between her and the woman's moral opinions aboutabortion in the quest to achieve good care.Aim: The aim of this study was to describe nurses? experiences of caring for womenundergoing abortion.Methods: Literature review based on ten original articles.Results: Literature review's results highlights two key themes: nurse?s experience of anemotional roller coaster as well as difficulties and challenging experiences at work inabortion care. These two themes consists of three subthemes: to get support in the workthrough to vent thoughts and feelings, how strain and stress affects the nurse's work and as anurse learn to accept the woman?s choice.Discussions: Within abortion care nurses find it difficult dealing with theemotional roller coaster that can occur while they strive to maintain an ethical andprofessional approach.

Sound surrounds us in a great extent, we all have experiences of sound and this phenomena has a great meaning in our lives. High levels of sound might be harmful for your hearing and might also cause related difficulties such as tinnitus and sensitivity to sound. Studies reveal a connection between the attitudes toward high levels of sound and the risk behaviours in these situations. The purpose of this study was to explore the experiences and meaning of sound and whether the attitudes toward sound will reflect in a family consisting parents and adolescents. A family consisting two parents and two adolescents participated each and one of them in an interview in this qualitative study that has been carried out of a phenomenological approach.

This study was the foundation for an evaluation of an employment project in Sweden. The project offers occupations in carpentry as well as kitchen work for people with psychiatric disorders, substance abuse and other social difficulties. This studies purpose was to analyze the projects significance to its participants and also to distinguish weather the project influences the participant?s life in a professional or private way. The methodological tool was five qualitative interviews with the participants and three qualitative interviews with the employees.

This is a literature study of learning mathematics in general and algebra in particular. The goal is to explore and investigate the learning procedure and the difficulties pupils have with their understanding. Furthermore, to understand what qualities is requested of pupils in their effort to be successful in mathematics and algebra. I have also explored different pupil thinking styles in mathematics and what consequences that has on their learning and understanding. Moreover, I have investigated some different learning styles and how they can be addressed in teaching of mathematics in general and algebra in particular.

Flygfänas skog is a project where illustration meets spatiality. The work is about how section 62of the Children and Youth Hospital (BUS), at Skåne University Hospital, in Lund can useillustration as a compliment to their premises. Today, the hospital has difficulties to deal with theolder children patients at the hospital in a good way because the expression that is there today,mostly only appeals to the younger patients. Previously, there has been some kind of decorationon the department and the staff thought that this is boring, is a problem in that in many placesthere are stickers of child characters posted on the walls. This and other installations that cut outletters, face off, and symbols have made sense in the department becomes fragmented, ill andchildish.

The United Nations Convention on the Rights of the Child (UNCRC) was ratified by Sweden in 1990. Among its principles is devotion to the best interests of the child (article 3). This principle is hard to define, and it is difficult to find studies on how children express themselves about how the convention should be realized. The Swedish government wants local councils to introduce routines that follow the proposed rights. The Swedish school system is an important arena where UNCRC?s rights can be put into practice.