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.

Purpose: Social media is a global Phenomenon that has developed from an opportunity of contact between people, into a platform for contact between organizations and people. This essay aims to investigate the public relation strategies of one organization on a popular social network.The main question that this study aims to answer is how the travel agency Ving chooses to create and preserve relationships to the public on Facebook in order to maintain a good reputation. Asub-question explores whether any patterns exist in Ving?s approach of interaction with its stakeholders.Method/Material: This study consists of a quantitative content analysis in which the interaction between the organization and the audience has been studied. Posts published by the public as well as replications from Ving have been categorized and then analyzed using two analytical models.

For the last decades, Sweden has transformed from a state with strong elements of corporatism, to a governance of pluralistic character. This development has opened up to a new form of participation ? lobbyism ? which since has spread and commercialized. Because of this, a report on the state of Swedish democracy ? Demokratiutredningen ? was issued to examine the Phenomenon of lobbyism as it was feared to challenge the functioning of a representative democracy.

Culture is seen as an abstract Phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.

Protracted social conflicts, as those in Cyprus and Northern Ireland, are based on deep rooted perceptions of identity and definitions of "the other". According to the theory of discursive conflict transformation, war is primarily a social Phenomenon, which is legitimated by a discourse of identity defined in terms of exclusionist boundaries and structural ideas of the social relations in society. In order to develop positive peace, the discourse of violence has to be challenged and the discursive structures that enable war have to transform into a counterdiscourse of inclusion and individuality. For the purpose of making a critical peace analysis, I have, with the assistance of established conflict theories, analysed the basic ideas behind the the Annan Plan and the Belfast Agreement and thus been able to interpret to what extent they may foster positive peace. I argue, that in order to provide basic needs on a group basis, power sharing arrangement, based on ethnicity or religion, exacerbates division rather than ameliorating it.

Background For patients in need for psychiatric care who refuse treatment, coercive care might be necessary due to The Law of Psychiatric Compulsory Care, LPT. The purpose of this law is to make sure the patient later on will be able to increase autonomy. The most frequent patients in coercive care suffer from psychosis, heavy depression or having high risk of committing suicide. One of the most important tasks in the nurse profession is to increase patients? autonomy.

The purpose of this study was to increase the understanding of the Phenomenon that there are so many young people placed in institutions in Sweden despite the valuable knowledge regarding the problems and risks of doing so. The questions that follow in the essay were what guided the social workers to choose institutional placement for youngsters. It went on to also ask if this knowledge could contribute to an increased understanding of why there were so many young people placed in institutions despite the criticism from scientists. To accomplish the goal of the essay, former science in the subject was reported and six social workers within social services were interviewed. The material of the interviews was analyzed with help from the theory of human service organizations, street-level bureaucrats work situation and the new institutionalism.The result of the investigation showed that the social workers choices to place young people in institutions is guided by specific work and organizational factors connected with a belief in the helping function of the surroundings.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this Phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

   Did the mass media report in a different way about the real estate tax before the Swedish national election 2006 than they did after the election? If there were differences, what could be the cause?This study aims to answer these questions by using a quantitative analysis of articles about the real estate tax published in the Dagens Nyheter (DN), the biggest morning daily. The summer before the election, the ?Alliance?, (the non-socialist coalition, launched an election promise to abolish the real estate tax. Instead they planned to introduce a low community charge.The Alliance won the election and formed a government to implement their election promise. The analysis was made on all the published articles in DN that covered the real estate tax issue. In total there were 43 such articles. These where all published between the launch of the campaign promise until the electionday and a month before the proposal was launched 19/9 2007, until the proposal was implemented in 2008. The study results in three interesting conclusions.

The research aims at revealing consumers? loyalty to a high involvement product category, connected to a loyalty membership club. Hence, the study aims at explaining similarities and differences between two markets, differently developed in terms of loyalty clubs. The study used IKEA, its loyalty club IKEA FAMILY and women as the company?s main target group, in a case format to study loyalty membership clubs.

The main purpose with this study was to investigate whether the tree growth differs or not in prescribed burnt areas compared to mechanically scarified. Together with the result from the main purpose, answers of whether it's possible or not to combine nature conservation with tree production in prescribed burnt areas was presented. In these areas the regeneration were analyzed to see if there was enough tree plants to comply with the Swedish Forestry Act regulations terms for approved regeneration. A field survey was conducted at 6 objects, three objects for prescribed burning and three for mechanically scarification. All objects were planted within the same year.

This study aims to investigate whether or how the tour operator Fritidsresors customers gets affected by their sustainable environmental work and what kinds of effects the work has generated. A secondary data analysis of Fritidsresors website has been made, and an in-depth interview with Fritidsresors sustainability manager. Also a quantitative survey was conducted by fifty respondents, all customers of Fritidsresor. The answers have since been interpreted and processed in accordance with a comparative and phenomenological approach and with an exploratory purpose. Scientific articles have been studied and analyzed in order to generate an explanation for the Phenomenon as a research field, and how previous research has looked.

Recent years have seen a dramatic increase in podcast listening in Sweden. As a result, podcasts has become attractive in marketing purposes among enterprises and organizations. It has also been revealed that the messages about products advertised in podcasts not only spread among the listeners, but also among their friends when publishing on social media. Research in this area has shown that messages spread on social media is a process which not only involve the transmitter and the receiver but also a third party, that is other individuals in the receivers network. This study reveals possible reasons to how and why listeners of the podcast spread commercial messages on social media.In order to identify general trends and to acquire an understanding of the Phenomenon about podcasts a case study on Fredagspodden, produced by Hannah Widell and Amanda Schulman, was done.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

Shoplifting is a serious problem due to the fact that about 2 % of a retail store's turnaround dis-appears annually. This paper discusses the problem with shoplifting where a closed retail display of glass can prevent this kind of misbehavior. Hitherto the scientific research regarding how consumers react to a closed retail display is non-existing. With this in mind we want to investigate and enlighten the Phenomenon regarding consumer behavior and product appreciation. The study is carried out at a retailer in the beauty industry in Sweden both in stores where the selection of perfumes have been displayed behind glass and in stores in which they have been displayed with open access.