The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.

En riktad utdelning innebär att en eller flera aktieägare helt eller delvis avstår sin rätt till utdelning till förmån för en annan aktieägare. Beskattningen av utdelningar sker i allmänhet i enlighet med 42:12 Inkomstskattelagen (IL), som stadgar att den som har rätt till en utdelning när denna kan disponeras även skall beskattas för densamma. Paragrafen är tillämplig på riktade utdelningar och torde vid en första anblick innebära att det är aktieägaren som mottar den riktade utdelningen som är skattskyldig till utdelningsbeloppet. En av de grundläggande principerna inom aktiebolagsrätten som aktualiseras vid vinstutdelning i ett aktiebolag är likhetsprincipen, som innebär att alla aktier har samma rätt i bolaget. En riktad utdelning innebär att en eller flera aktieägare får en större utdelning än vad som betingas av dennes aktieinnehav.

The biggest risk factor ro develop dementia diseases is rising age. There is a need to high knowledge about dementia persons and thir reatives. The purpose of this literature review was to illustrate how nurses can give good treatment to relatives to a person with dementia.In the process we used ten scientific articles for analysis and interpending..

A refugee reception has been placed in Kungshall, one of Nybros residential areas. The area has a bad reputation and there are arguably prejudices about the area from the local population. I therefore want to investigate if an ethnic residential segregation exists in Kungshall, from a postcolonial perspective. The following research questions have been formulated: How do residents who doesn?t live in the refugee reception, look at ethnic residential segregation in Nybro? How has Kungshall changed since the refugee reception? Does a cultural racism exist in Kungshall? The study is a qualitative study using semi structured interviews of four people living in the residential area, a person who has moved out of the area and a person working on the housing corporation ?Nybro bostads AB?, who is one of the housing corporation responsible for the residential area Kungshall.

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

Background: According to the Swedish Social Board induced abortions are increasing in the modern day society. Nurses who work with in the gynecological department can come across patients seeking care for an induced abortion.Theoretical framework: The findings of the study will be discussed in relation to Peplau's nursing theory, ethical concepts and nursing concepts.Aim: The aim of the literature review was to illuminate the experiences of nurses working with induced abortion.Method: A systematic literature review with an inductive approach was chosen. The findings are based on seven qualitative and two quantitative studies. The articles were assessed through two different modified templates based on qualitative or quantitative design.Findings: Nurses and midwives experienced their work with induced abortions as emotionally stressful. However, it was highlighted that all women have the right whether to choose abortion or to proceed with the pregnancy.

In recent decades, mental illness has increased in Sweden, and in parallel to this there has been an increase in unemployment. This implies that it is harder for people who have been away from employment for long periods due to ill health to return to work. The purpose of this study was to examine the work situation of people with mental illness who had undergone prevocational training, and to identify psychosocial factors relevant to their current work ability. The aim was also to describe how those who had undergone prevocational training perceived that it had affected their work ability. The study involved 19 participants who were interviewed and assessed with the Worker Role Interview, and an open question was asked about how they perceived that the prevocational training had affected their current work ability.

The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.

BackgroundAnorexia nervosa is a growing problem in society and it is most common among women. It is a complex disease that affects both the mental and the physical health. The disease expresses itself differently from person to person, therefore, treatment should be individualized. Nurses need to gain insight into how patients feel about the treatment in order to understand their experience. Previous studies use statistical research to evaluate treatment.

 På senare år har ett nytt sorts chefskap blivit mer och mer vanligt, ett chefskap där man är både chef och kollega. Detta sätt att vara chef på är vanligt inom många branscher i dag, även inom förskolans värld, där jag är verksam. Att balansera mellan olika roller på ett övertygande sätt är långt ifrån en lätt sak, men de dubbla rollerna har även positiva sidor. Mitt syfte med denna essä, som är baserad på självupplevda händelser, är att försöka reda ut för- och nackdelar med att vara en chef som sitter på två stolar, och att få svar på frågan: Är det möjligt för en och samma person att gå i och ur sina olika roller och vilka egenskaper behöver denna person ha? För att få svar på mina frågor har jag fört diskussioner med den teoretiska litteraturen.

Asperger är ett syndrom som kännetecknas av genomgripande begränsningar inom flera viktiga utvecklingsområden; ömsesidigt socialt samspel, kommunikation samt beteende och föreställningsförmåga. Asperger syndrom har sitt ursprung i den tidiga barndomen men kan medföra störst svårigheter först i tidigt vuxenliv. Det finns många vuxna som gått genom livet utan att bli adekvat diagnostiserade. Detta har skapat onödigt lidande och en ständig undran över vad som är fel. Syftet med denna studie är att beskriva människors upplevelser av att få diagnosen Asperger syndrom i vuxen ålder samt hur livet blev efter diagnos.

The purpose of this essay was to examine the experience of the judicial process concerning domestic violence from the perspectives of abused females and from some of the authorities and organisations which meet these women. The essay investigated several views of the judicial process in order to obtain a wide perspective. It responded to the following questions:- How are abused women treated by the authorities and organisations?- Are there enough resources and knowledge among the authorities and organisations?- Is there any collaboration between the authorities and organisations which the female meets in the judicial process and if so, how does it look like?- What does the aspect of security of person look like for the women which have been exposed to domestic violence?- What in the judicial process is important for the women's ability to move on in her life after experiences of violence in a relationship?This study was based on a qualitative method, where the interviews constituted of empirical material. The essay was based on interviews with two females who have experiences of violence in a relationship, two social workers from Kvinnojouren in Lund, two social workers from Kriscentrum in Lund, one lawyer, one prosecutor, one policeman and one social worker from Kvinnoforum in Lund.

Alzheimers sjukdom är den vanligaste demenssjukdomen i Sverige. När en person drabbas av sjukdomen, påverkas även många närstående. Detta resulterar i en livsförändring även för dem. Närstående blir en del av sjukdomen och det är ofta de som vårdar sin partner i hemmet. Detta är ett stort ansvar som med tiden kan bli påfrestande, då ens partner blir allt sjukare.

It is sixty years since Sweden's first star-shaped housing estate was built in Gröndal, a suburb of Stockholm. Olle Engkvist, the building contractor, was the driving force behind the residential area and it was designed by architects Sven Backström and Leif Reinius. The estate comprises detached star-shaped houses suited to a more hilly terrain and terraced star-shaped houses on the flat land. The eight gardens of the terraced houses form the shape of a hexagon. It is these gardens, designed by Sven Hermelin and Per Friberg, which are the main focus of this thesis. The buildings on the estate have recently been renovated and it is now time for the gardens to be restored.