HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende.För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..

This dissertation is about children in a district in Malmö, Sweden that is called Rosengård. This district is known for its high amount of immigrants and foreigners and all the children interviewed for the study are foreigners.We wanted to bring out their story, how they experience the cultures they are in touch with, the Swedish culture that they live in and their foreign culture that they experience at home with their parents. How do these children socialize into the Swedish culture while living in a district that is hardly exposed to it? We have been working from a different perspective, this due to the fact that we have both grown up in Rosengård and are still currently living here. Therefore our perspective is more from the inside, we can relate to the children?s stories and we can tell about it in a way that seems more natural.These children are not more different than other children, they have the same interests and hobbies as is considered to be ?fashionable? in youth culture today.

The accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

Every municipality in Sweden is responsible for offering its citizens adequate childcare. Parents hand in a preliminary schedule to the preschool for when their child needs to be in childcare, and based on this the preschool staff is scheduled. Some municipalities measure the actual time a child is in childcare. The essay idea comes from when I heard that one municipality was thinking of register the children's actual time in preschools. I started thinking on how to solve such a task.

The purpose of this examination paper has been to examine the situation for Swedish as a Second Language Programs in relationship to their interaction with the parents of the stu-dents. This case study was performed at two schools in the county of Stockholm. A com-parative analysis of both national and local documents for school governance was used to analyse the contents for incidents of parental involvement in schooling. Furthermore, qualitative semi-structured interviews were carried out with five staff-members holding key positions. The findings of the study are that schools tend to practice parental involve-ment only to the level that it is recommended in the national documents.

AbstractWriters: Karl-Johan Arnér, studentMentor: Karl LoxboInstitution: Social studies 91-120p at the institution of human and social studies at the university of Kalmar.Title: Taxpayers Association ? An analyse during 1975-2007Background: The organisation was founded 1921 and has today over 100 000 members. They are critical to a large welferestate and work intensive to decrease the taxes in Sweden. They have a paper for the members and the study explores the message in this paper. The purpose is to se if the message is an express for the neoliberal ideology.Question formulation:? In which ways have the Taxpayers association expressed neoliberal ideas during 1975-2007?? Does the organisation have the same opinions 1975-2007?Results: The organisation writes mostly about taxes.

Cause-Related Marketing (CRM) is not a completely new phenomenon, yet an idea whose time has truly come. To have commercial organizations cooperate with charity organizations for mutual profit is a "win-win-win" situation. The company gets added value to its brand, the charity organization gets to collect more money that it otherwise wouldn't and the customer gains a feeling that he or she has contributed to the society.The purpose of this thesis is to study how a company, in practice, works with CRM marketing. How do they choose which charity organization to work with,what type of product is most appropriate to market with CRM and how is the CRM campaign designed? A theoretical model is then formed to answer these questions, after a thorough research of relevant theory on the subject.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.