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 purpose of this paper is to examine how gender is created in the Administrative Court´s application of care of Young Persons (Special Provisions) Act. The theoretical starting point is the gender perspective. My empirical work consists of 27 court cases from 2010 and 2011. These are investigated for common themes by a qualitative content analysis. The result and analysis consist of four court cases representing one theme each.

Background: The relationship between advanced age, presence of illness and impaired functioning is well known. A large proportion of the elderly population has an extensive need of care and service and therefore need help from municipal care. Aging is a transition in life and also affects the person's identity and self image, making the person particularly vulnerable and challenging everyday safety. It is therefore of importance to gain knowledge about which factors at individual and organizational level that support a person-centered nursing care for the elderly so that caring responsibilities and staffing of nursing personnel may be scheduled based on need. Aim: This study aimed at describing dependency and care needs of elderly persons living in ordinary housing, sheltered housing and nursing homes.

Ämnet idrott och hälsa ger utmärkta möjligheter för elever med en funktionsnedsättning att vara fysiskt aktiv och leka tillsammans med sina kamrater, trots det verkar deltagandet inte vara en självklarhet i dagens skola. Syftet med denna studie är därför att undersöka några idrottslärares reflektioner och erfarenheter kring ett inkluderande arbetssätt i ämnet idrott och hälsa. Då studien handlar om mänskliga uppfattningar och erfarenheter har vi inspirerats av ett fenomenologiskt synsätt och använde därför intervju som datainsamlingsmetod. Intervjuerna genomfördes med sex idrottslärare i ett län i mellersta Sverige. Resultatet visade att trots att pedagogerna är positiva till inkludering så tror de att det är en lång väg att gå innan vi kan ha en skola för alla.

Syftet med studien var att analysera biståndsutredningar utifrån ett genusperspektiv för att undersöka om det finns några skillnader både språkligt och innehållsmässigt utifrån kön. Vårt gemensamma intresse för genusfrågor och socialt arbete för individer med funktionsnedsättningar är anledningen till valet av studiens inriktning. Karin Barrons teori om att kvinnor och män med funktionsnedsättningar inte tilldelas kön har inspirerat till studien.Med hjälp av socialkonstruktivism och ett genusperspektiv har empirin analyserats med en kvalitativ innehållsanalys. Studiens empiri består av biståndsutredningar enligt Lagen om stöd och service för vissa funktionshindrade (SFS 1993:387) angående ansökan om personlig assistans. Utredningarna kommer ifrån en relativt stor kommun.Resultatet visar att språket i biståndsutredningarna synliggör kön och skapar olika bilder av kvinnor och män med funktionsnedsättningar.

The aim of this study was to comprehend and explain the idea and function of Case Management and its diffusion in Swedish municipalities. More specifically its aim was to investigate factors for the diffusion of Case Management and its differences to similar professional roles. The study was based on interviews with four managers at various levels and two case managers representing two municipalities in Sweden. Five themes were identified that were especially interesting when discussing the function of Case Management, its differences to similar professional roles and its diffusion in Swedish municipalities. The themes were: shortcomings in the welfare system, the functions of Case Management, differences to similar professional roles, descriptions of Case Management and factors for the diffusion.

Purpose/Aim: To investigate why people in the age group of 30-40 subscribe to the traditional morning newspaper even though they can get the same information at a much lower cost from for example TV, the internet or the free daily papers. The aim is to also look at possible future alternatives to the traditional morning newspaper.Material/Method: Focus group interviews were used to gather the empirical material. These consisted of a total number of twelve people, divided into three groups. The results from the focus group interviews were analysed with help from established uses & gratifications theories and two diffusion theories.Main results: This study shows that people read the traditional morning newspaper to get a good mixture of entertainment and local, national and global news. It is relaxing to read the newpaper on paper compared to reading it on the internet, mainly because you get a good overview which makes it a lot easier to find exactly want you want to read.

This work is about Cuban music and my relationship to it. My study contains two different parts. In the first one I try to give a short summary of Cuban music history. The second part is about possibilities and problems that can arise in the meeting with foreign cultures. I have focused on three themes: Music and respect, cultural encounters and travelling, and communication.

The purpose of this essay is to analyze and understand how producerbrands are able to communicate their brand through today's marketing channels, also how development and changes that occur in the society can affect the producers communication abilities. We have seen a tendency that many retailers have created their own brands that are competing with the producers, this leads to the fact that producers in some cases are having trouble communicating their brand to the end-consumer. The fact that the producers marketing through retailers now is more limited than before, the producers now have to capture the consumers wants and needs through other channels.This essay is based on a qualitative method involving seven interviews. The persons that we've chosen to interview are carefully selected based on their specific knowledge about the subject in question..

The following essay or thesis is a study over scientific endeavors in the fringe. It is a study of Riksorganisationen UFO-Sverige, whose proponents aim to make the UFO phenomenon (or phenomena) a subject of scientific scrutiny. To achieve this, the ufologists first have to redefine common concepts of ufology as pseudo science or religion, mainly by challenging definitions given by scientific sceptics on the one hand, and proponents of conspiracy theories or the new age environment on the other. Thus UFO-Sverige seeks to construct an alternative scientific identity in contrast to adversaries on both sides, each unwilling to give the UFO phenomenon any further examination. Following the work of Tomas Gieryn's sociological grip on questions of epistemology, especially concerning the social boundaries of science from other cultural categories through what has been labelled as epistemic boundary work, during which proponents of a particular field aim to achieve epistemic authority and thus the legitimate right to define what is and what is not science, I seek to analyze how questions of science and legitimacy are actualized in an intellectual environment or culture not broadly accepted as scientific.

Bakgrund: Ungefär en procent av Sveriges befolkning har en utvecklingsstörning. Ett kriterie för att ha en utvecklingsstörning är bland annat ett IQ på 70 eller lägre.  En utvecklingsstörning innebär en nedsättning i de kognitiva funktionerna vilket kan leda till svårigheter med kommunikationen. Bemötandet är ett abstrakt begrepp med olika dimensioner och innefattar bland annat genomförandet av ett samtal.Syfte: Syftet med fördjupningsarbetet var att belysa hur vuxna patienter med en utvecklingsstörning blir bemötta inom vården. Bemötandet beskrivs utifrån patienternas egna, anhörigas och vårdpersonalens perspektiv.Metod: Fördjupningsarbetet är en allmän litteraturstudie genomförd på ett systematiskt sätt. Resultatet är baserat på 12 kvalitativa respektive kvantitativa vetenskapliga artiklar.

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

Bakgrund: Undersökning visar att en person med funktionsnedsättning som har en stillasittande fritid löper dubbelt så stor risk för fetma än en person utan funktionsnedsättning. Det är vanligt att personer med funktionsnedsättning är fysiskt inaktiva och en orsak kan vara de hinder som finns i vårt samhälle som omöjliggör delaktighet i fysisk aktivitet. Syfte: Syftet med denna litteraturstudie var att undersöka vilka faktorer som har betydelse för fysisk aktivitet hos personer med funktionsnedsättning i åldern 13-25 år. Metod: Litteraturstudie. Tio vetenskapliga artiklar analyserades och sammanställdes utifrån de faktorer som visades påverka vid deltagande i fysisk aktivitet.

The internet has fundamentally changed the way people communicate. With all the information that we are sharing over the internet, and the ways which companies want to use our information, the importance of keeping our private information secure has increased. This thesis aims to discover what attitudes internet users have against privacy on the internet, and what ? if anything ? they are doing to protect their personal privacy.We distributed an online survey to internet users in the Stockholm area, and conducted three interviews with persons in our target population. The results of these studies show that people in general are very aware of privacy concerns on the internet, but that their attitudes toward how important personal privacy on the internet is, differ somewhat..

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.