The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Background: There is a newly founded national sports education program. This newly founded national sports program comprises of several different sports of which football is one of them. Before a football player can reach the European- or national elite the player usually is first developed in clubs and their respective academies where a lot of time is spent on fine tuning the players? individual skillsets.The main goal for the NIU program is to develop future elite athletes to different sports. When it comes to football, the Swedish Football Association and the Swedish school board have together developed a study plan which will serve as a guideline for the NIU-football classes in Sweden.

The concept of school forest was drafted in 1970 by the Forest in School organization and is defined as an area occupied by a school for outdoor educational activity. The main purpose of this study was to examine how schools use the school forest in practice, how it can be linked to the forest as an ecosystem service and find out how the forest is taken into consideration in the spatial planning. The study is mainly qualitative in nature and has been based on interviews conducted with educators engaged in outdoor education at four selected schools in a municipality in Sweden. Focus has been on the cultural ecosystem services for school forest, for example the physical characteristics that are considered as positive, forest influence on students' physical / mental health and the educational benefits available to be in the woods. Search has also been made to see how the forest is taken into consideration in the spatial planning and also what a contract agreements involves.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

This study illuminates chosen parts of the present opportunities, in the Western World, for parents and children to choose which school the child will attend (freedom of choice), along with possible consequences that may follow. My research questions are: 1) Do tendencies show that freedom of choice leads to increased segregation, and if that is the case, how is it manifested and does it matter? 2) What relations between the student composition of schools and teachers' expectations and attitudes toward students are there? 3) Do the results from previous studies match with the result from my interviews? The methods used for answering the questions are literature studies and interviews made with six teachers who are working in two upper secondary schools in the northern part of Sweden, i.e. three from each school.The result shows that freedom of choice, regarding schools, seems to lead to student compositions that contribute to increased segregation in societies. It leads to more homogenous student compositions, in the form of ethnicity and social class, in schools in general, with consequences like different expectations and attitudes among teachers depending on the status of the composition.

The current curriculum requires a well functioning school library and an active use of it. In junior school grades 1-3 the children primarily learn basic skills. Knowledge about libraries and how to use them and different media is part of these skills. Therefore my intention was to investigate how school libraries in junior schools look, how they are used in the training and how they could be used in junior school education. I focus on the pedagogic role of the school library and the library as information center.I begin by going through what the school law and the curriculum say - or do not say - about the use of the school library.

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

The purpose of this degree project is to study a work evaluation project in a municipality, on the basis of key participants. The municipality is the employer, per-forming the workplace project and the chief objective is to reach gender equality between the employees. Equal pay for equal work. Through work evaluation is it pos-sible to find out which of a lot of different jobs, which have equal requirements. The jobs, which have equal requirements, should have equal pay.

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.

The European bison is a species which is no longer present in the wild fauna of Sweden. Reintroduction has been proposed in several different forums. Reintroduction is an attempt to reestablish a viable population of a species in an area to which it is native. To make such an operation successful in the long run it is essential to know the attitudes of the stakeholders involved. This study has sensed the attitudes towards reintroduction of European bison to Sweden.

Each municipality in Sweden have to offer all children a place in a pre-school class starting the autumn term of the year the child turns six until it starts compulsory school. Despite the fact that it is a non-compulsory education, 95 % of all six-year-olds attend pre-school class.The purpose of this study has been to explore how pre-school and compulsory schools organize the pre-school children?s transition to pre-school. It also aims at examining how teachers? co-operate in order to fulfill the commission of the national curriculum and how they make a smooth transition to the new school for the children.Research questions: In what way do teachers in pre-school and compulsory school co-operate in in order to make the children?s transition easy? What part of the process and which operators are most important for the children in the transition? To what extent does the school organization fulfill the commission of the national curriculum regarding co-operation between pre-school and compulsory school?To answer these questions I have used a qualitative method where I have made seven interviews as well as a text analysis of annual reports from the studied schools.

In the curriculum for Swedish pre-school the focus is mainly on five concepts. These are care of the children, learning, influence, rearing and security. These concepts are to characterize the activities of the pre-school in Sweden.Back in time the focal point of pre-school activities for young children was mainly on security. The learning part became more prominent as the children grew older. When speaking to teachers and parents I do sense that some believe this is the case even nowadays.

How schools handles threat and violence among pupils could have an effect on the surrounding world, since schools reflect society at large. This study attempts to explore how this is handled within two schools, one secondary school and one upper secondary school. How do the schools work with violence and threats amongst pupils? Who is responsible for what? Is this work based on school guidelines? Why/why not? The theoretical starting-points have been Lundquists implementation-based control-model and an organizational point-of-view using theories about open and closed systems, primarily Meyer and Rowans neo-institutionalism. To gain validity, the study has been carried out by way of triangulation, i.e.

The title of this essay is ?Collaboration between social services and schools?. Research shows that many children and youth who are badly treated are not noticed and do not receive the help that they need. This could be due to the lack of collaboration between different authorities and professionals. The purpose of this study is to describe and analyze how the social services and schools are collaborating in terms of children and youth who are badly treated or is at risk of being badly treated and to identify what factors make collaboration possible and hinder it.

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.