The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

This degree project focuses on the importance of being professional doing a job at the same time as being able to express one self in a professional way. The degree project also focuses on how the work as an environmental- and health inspector could be made easier by making the inspectors aware of their language and open to change. Finally the focus of this degree project lies on how positive contacts can be made with people despite them being informed of difficult or unwanted things.In order to get an overview of the inspectors? communication skills today the environmental- and health inspectors at the environment office in Laholm´s municipality were evaluated. The inspectors´ communications styles and languages were checked on the basis of the ?nonviolent communication model? by Marshall Rosenberg.The content and the result of this report were presented for the head of the environment office, the chairman of the committee and the participating inspectors in Laholm´s municipality.

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

The purpose of this master thesis is to investigate what the work situation of children's librarians looks like in the year 2000, after the changes in society which took place since the 1980's. Did the tasks of children's librarians change during the nineties, and if so, in what way and why have they changed? Which new knowledge needs emerged for children's librarians during the nineties, and what was the cause of these new needs? Finally I want to know which needs for professional development arose, and how these needs are fulfilled. The thesis is based on qualitative interviews with children's librarians, library managers, library consultants, one representative of the Swedish school of Library and Information Studies and one member of SAB's children and youth committee. The study reveals that the identity of children's librarianship is strongly associated with the stimulation of language and reading.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

This thesis compares political participation by the public through the Swedish Parliamentary Ombudsman (PO) and the German Petitions Committee of the Bundestag (PC). Through studies of literature and statistics I examine how citizens can participate through the institutions, how frequently they do and the likelihood of sparking a debate while participating.Using media theories as well as theories of participatory and representative democracy I study how citizens can use these institutions for purposes of control and proposition.Both institutions deal with complaints but the PC also deals with propositions for legislation, making the institution more versatile. The PO deals with more cases than the PC and has more far-reaching competences and areas of inspection, although neither institution has binding decisions. Thus the direct advantage for citizens using the institutions is the chance of reaching out to media and the public through freedom of information laws and the German online petition forum.The PC to a larger extent fits the representative model while the PO in some respects is more a legal than a political institution, being managed by lawyers instead of MPs. Neither institution meets the ideals of participatory politics although the German official petition is closer to it..

The topic of this essay is the expected effects that can come during and after a mega event and how the local impact may affect the local community and the citizen. This essay concerns a forthcoming mega event, the Olympic Games that will be held in London 2012. The area that the Olympics will be held in is Stratford that is located about twenty minutes from the central of London by the underground. The Olympic Games is one of the largest mega events with its millions of visitors. The purpose of this essay is to study what is expected after the mega event has taken place in London.

Individuals of today are living in a community that encourages an inactive life. For many individuals exercise is an important part in their life and can be a health factor and contribute to the joy of living. Some environments in the individuals? everyday life are of supportive character. These supportive environments can make it easier for the individual to make healthier choices.

This essay analyses the arguments of The Swedish Government Official Report 2008:88 which proposes that the Swedish law (SFS) should shift from promulgation in print to elec-tronic promulgation on a Website. I have studied two aspects of the arguments in the text. On the one hand, the Inquiry?s description of how things might become if their proposal becomes effectuated and, on the other hand, how the present situation is described in the text. The theory I have used is called A Garbage Can Model of Organizational Choice, which pictures organizations as often irrational in dealing with problems, solutions and decision making.

Abstract (in English) The report clarifies how the economy of Värnamo and Tingsryd area experiencing and implementing APL, it also reveals their need for jacking from the school to improve students achievement.By highlighting some of the requirements, expectations, obligations and rights as schools, businesses and students have between each other can enhance our understanding of each other's activities. With increased understanding of each other's needs, function and values can be a more seamless cooperation take place which can increase the efficiency, usefulness and effectiveness of APL and apprenticeship.The investigation of the report includes a survey of 25 questions that companies involved in APL answers and interviews by two well-designate individuals in the subject, Jonas Olofsson, who among other things, wrote the book "Krisen i skolan" and Annika Jervgren is research assistant in the National Apprentice Committee.The supervisor's actions during the APL are addressed and they are critical to student achievement and how the profession is perceived. It is also evident that there is a desire for increased communication between schools and businesses and that practice is governed by established documented procedures to make the workplace time will be as constructive as possible for the students..

In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.

Social control in different forms has existed in all known societies. This control has taken different shapes and expressions. In older smaller communities there was a collective control among the citizens. In modern societies the state is trying to control the lives of the citizens. These control mechanisms can be seen as both freedom-reducing and freedom inducing depending on which concept of freedom one upholds.

According to the national legislation concerning discrimination within labour law, it is prohibited to discriminate on the grounds of sex, ethnic belonging, religion or other religious belief, functional disability, sexual nature and part-time work or time-limited employment. The EC-law goes further and also prohibits discrimination on the ground of age. According to an EC-directive the member states must incorporate a national provision against age discrimination by the 2nd of December 2006 and the Swedish legislator is now in the progress to implement this into Swedish law.Even though national legislation does not contain any provision on the area, the EC-law directive has a certain influence at national law. Measures that are in breach of the purpose of the directive can for example not be taken. When the time for implementation has expired, the directive has direct effect and can be referred to within the member states.

The purpose of our study is to interpret and understand the collaborative process around a regional model that is based on state developed guidelines for people with dementia. We have chosen to focus on the importance of interaction and have therefore interviewed participants in the project's steering committee. This group participates in efforts to develop a model for dementia care in Halland.The project work in Halland, to develop a joint model for people with dementia and their families was initiated in the spring of 2011 and is due to finish at the end of 2012. The Halland model has been named ?Annas led? and is about Anna and her husband Lars and living with dementia.