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 purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective with a focus on feminism and queer-theory. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

There is two dairy farms in Sweden with ability to be opened on both long sides, one outside Hjo and the other one, Brandstadholm, north of Sjöbo. When there is no measures and results or not enough literature about natural ventilation and especially on this kind of air inlet, makes my tests very interesting not only on Alnarp, but among other companies. I would like to find out if there is any air movements direct on the cows, how high/low temperature, air humidity, light intensity and noise standard inside the barn. Does Brandstadholm fulfil the rules and regulations when it comes to climate inside the barn? Could this system become the new dairy barn instead of the conventional barns in Sweden? I am going to focus on the animals environment, after all they are the one who is going to spend the most of the time in the barn. I used five electrical loggers distributed inside the barn to measure the temperature and one of the loggers measured the air humidity, every 15th minute. One logger were placed on the outside which measured both temperature and air humidity.

Background: A group severely affected by health issues, the experiences of homeless alcohol and drug abusers in the coverage of their medical care needs is not satisfactory. Aim: The aim of the study is to explore which factors experienced by homeless alcohol and drug abusers in Uppsala in regards to their living situation affected their health, their perception of access to healthcare, the character of treatment received and coping strategies used outside of the healthcare system. Method: Nine people who had experienced both homelessness and substance abuse problem were recruited for the study during their visit to Stadsmissionens facilities for the homeless. Data was collected through qualitative, semi-structured interviews including two women and seven men. Data was analyzed using qualitative content analysis according to Giorgi modified by Malterud.Results: Among homeless substance abusers interviewed experiences of unwelcoming and prejudiced healthcare were described.

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

The aim of this thesis is to analyse the possibility to identify the FRBR entity expression from existing catalogue records performed within the context of Swedish cataloguing rules. The empirical study uses a sample of records from the catalogue within the library at the University College of Borås. To begin with, the thesis reports some of the earlier discussion about the FRBR model. That gives an understanding of which problems the model has and justifies the study?s delimitation towards expression.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

During the last two decades, the elementary, - secondary-, and upper secondary schools of especially Europe and USA have gone through a change. From being formed in the post war time and, in Europe, very influenced by the ideas of social democracy, the school today has more and more come under the influences of neo liberalism, entrepreneurship and the political and economical situations during the late 1980´s.This undergraduate work brings up the changed discourses of education and knowledge in relation to the traditional free school system for adults in Sweden, the popular education, and especially in relation to folk high schools (folkhögskolor). By using, first and foremost, the idea of Norman Faircloughs critical discourse analysis (CDA) the rules and documents concerning the folk high schools are analyzed. The purpose of the paper is to identify and recognize the movement in the discourse to reach an understanding about the political situation for folk high schools in Sweden. In the end you can see that it is possible to define a similar development in discourse surrounding the popular education, as has been in the case with the elementary, - secondary-, and upper secondary schools..

The purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

The purpose of this essay is to examine Egyptian university students´attitudes about the Egyptian education system´s ability to support a democratic process in Egypt. In order to carry out my study, scientific books and articles have been read and interviews have been made among Egyptian university students. The interviews contained questions about the Egyptian education system´s impact on the democratic process in Egypt and which impact the Egyptian education system has had on the Egyptian revolution.The conclusion drawn from my study is that Egyptian university students find the contemporary Egyptian education system based on authoritarian rules and with a lack of democratic values. The Egyptian university students believe that to establish democratic institutions in Egypt, the Egyptian citizens need a better understanding about democratic values. However, some of the students believe that the democracy that should be established in Egypt, must be based on Islamic values and to succeed with that, Islamic studies must play a greater part in the Egyptian education.When it comes to the Egyptian education system´s impact on the Egyptian revolution the Egyptian university students´opinions were somehow divided. .

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

The purpose of this report is to find a model of statistics for construction and demolition waste, which makes it useful for the local manager at the building site. The intention with the model is that it will be used as a support of the local manager, to direct his project towards reduced strain of the environment. The model will also be used to make it easier to control that the claims from authority and aims for the environment are achieved. To familiarise with the subject waste handling within the building and construction sectorI have done a literature search. I have also been studying rules and regulations regarding the waste handling.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.