Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This report describes a study of how educationalists, from one preschool group, approach to and respond to children ?s creative activity in preschool. To answer the survey ?s purpose I used four research questions, which is the following:-What function do the educationalists give the creative activity in the working?-How do they see the importance of thecreative activity for thechild and its development?-How doeducationalists considerthat theyrespond to the child's creative activity?-Is thereany norms surrounding creative activity in preschool?The theoretical base of the study is rooted in the sociocultural perspective, where creative activity and visual arts can be seen as mediating cultural tools. The method is a qualitative interview of five preschooleducationalists.

ABSTRACT Our main objective with this essay is to provide a description of old people?s stories about aging. The essay is based on the empirical source of four qualitative interviews with older people over the age of eighty years young. The main goal is to inquire answers about; their time in the workforce; retirements; healthissues; media/advertisements; adolescence/youthfulness and attitudes. The following main questions have been dealt with: What do the elderly emphasize when they describe ageing? Are healthissues the prime subjects the elderly talk about? Do the elderly experience positive or negative attitudes towards ageing? What is their point of view of younger generations? In what way do they describe their years as workers? In what way do they describe aspects about their retirement? We reserved to consider the opinion of their own, to be the most valuable source in our study.

Title: Journalism 2.0: About the journalist's perspective on citizen participation and its influenceon the news content.Purpose: The aim with this study was to examine whether, and if so how, professional journalists experience that the production of news has changed as the media development has progressed and the citizens opportunities for active participation in this process has potentially expanded.Research questions:Does professional journalists experience that the opportunities for citizen participation in the news making-process has changed with the spread and accessibility of new media- if so, in what ways?Wheatear professional journalists experience that the relationship between themselves and their news sources has changes with the spread and accessibility of new media?What consequences can an empowerment from citizens have on the production of news and on the professional role of the journalist?Theory: This essay is based on theories about convergence, gatekeeping, agenda building, participatory journalism, news sources and the journalistic profession.Method: The survey is based on ten qualitative interviews with ten professional journalists, eight reporters and two web editors from the newspapers NWT and VF.Results: The results of this survey shows that the citizens? opportunities in influencing the production of news has partly changed. The journalists do not experience that citizen participation affects their professional role. Citizens have always had an impact on the production of news but new technology offers citizens and journalists new channels that facilitate the communication and interaction. The gatekeeping process is protecting the decision-making role of the journalist, which restrains citizen participation.

By analysing Still the water (2014), Radiance (2017) and True Mothers (2020) by Naomi Kawase this essay will look at her work to see how she portrays the experience of being a woman in relation to her community. Looking into her way of using the camera by applying the theory of haptic visuality allows the spectator to identify themselves in a bodily relationship with the image. By using the camera to closely frame objects of importance for the characters, Kawase leads the spectator to understand the world of the film and enables a more profound understanding of their experience. For the community to be of importance for the women it must be founded in the feeling of security and a confirmation of their feelings. Once secure, the women can express themselves and by that, feminist politics..

The aim of this master thesis is to create an understanding of what it can be like to grow older as a homosexual man in Sweden today. The study has an intersectional and queer theoretical approach and is based on eight in depth interviews with men who are aged between 68 and 82 years old. In the analysis I deal with the problem of how sexuality can be inter- preted with the experience of aging. Central to the analysis is the criticism of norms connected to age, sexuality, social- and family life and gay culture.The results show that the norm-breaking sexual orientation of the men affects their life path in terms of how to organize social life, where friends often replace the traditional family. New ways of forming relationships and living their lives imply other obligations rather than the traditional for significant others, which was shown to influence the expectations and outcome of old age in terms of care and support.

The purpose of this study is to from a client point of view study the release process. The first issue is which positive and negative aspects on the release situations that are revealed trough the interviews. The second issue is which changes that are needed to improve the conditions for the release work to be crime preventive. The study has been performed by means of qualitative interviews with clients, and one person with a long professional experience of treatment of offenders. The results show that the release work has generally not been successful.

The purpose of this essay is to examine how same-sex couples experience the second-parent adoption process. To assist us, we have used our questions: how do the couples describe their experiences of the adoption process? Which are the couples? stories about the experience of contact with the involved professionals? What are the opportunities and barriers for same-sex couples to start a family? How do the couples describe their experience of reactions from the community and society, and how do they think the future will look like for same-sex couples? This study has been achieved through a qualitative approach. The empirical data is based on seven semi-structured interviews with same-sex couples or pair members that want to or have had a second-parent adoption. The theory we have used for analyzing the results is phenomenology with focus on queer theory, heteronormativity, and power.

The essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.

The sites I visit turned into routines a long time ago. Everywhere someone has decided what should be there and what will not fit. I retreat into my daydreams, away from everyday life. A longing for something different, something wonderful. I decided to go where I've never been, searching for something unknown.

This thesis examines the effects of the Swedish school reforms that took place in the early 1990?s. Theories such as Principal-Agent, Stewardship and Lipsky?s street-level bureaucracy are discussed as well as New Public Management (NPM). These reforms were heavily influenced by NPM, causing an increased level of street-level bureaucracy, and according to Principal-Agent theory some outcomes could have been predicted.

A qualitative survey has been carried out in a manning company whose business concept was to employ pensioners. Six pensioners have been interviewed regarding their views on resumed employment. The results of these interviews have been analysed supported by analytic induc-tion. Areas investigated cover: promotion of better health through work, motivation factors, groupings and control, experience and learning, work and spare time and finally strategies that appeal to an older workforce.The purpose of the survey was to investigate whether the manning company utilizes pension-ers? experience and work skills from their former working life.

Bakgrund: Det är intressenterna som tillsammans samskapar platsvarumärket, dock har invånarnas betydelse i sammanhanget hittills inte uppmärksammats. Relationen mellan Kalmar kommun och invånarna påverkar platsens kultur, image och platsidentitet. Dessa element är sammanvävda och utgör platsvarumärket, vilket innebär att varumärkning bör ses som en dynamisk företeelse. Kalmar kommun saknar dock riktlinjer över hur de ska involvera invånarna i varumärkesarbetet, så att de tillsammans kan forma och förmedla ett attraktivt Kalmar. Syfte: Syftet med denna uppsats är dels att undersöka hur invånarna kan relateras till platsens kultur, platsidentitet och image, vilka utgör platsvarumärket. Dels att föreslå riktlinjer gällande hur Kalmar kommun ska involvera invånarna i kommunens varumärkesarbete. Metod: Studien bygger på fallstudie av Kalmar kommuns varumärkesarbete.

Uppsatsen beskriver upplevelseproduktion med fokus på skapandet av meningsfulla arbetsupplevelser och ledarskap. Denna uppsats har skrivits under vår utbildning på Institutionen för Konst, kommunikation och lärande vid Luleå tekniska universitet. Syftet med uppsatsen har varit att undersöka om upplevelsemodellen Total Experience Management och ett exempel på ledarskap från verkligheten kan kombineras för att skapa en teori för upplevelsebaserat ledarskap.Genom ett induktivt arbetssätt och med Grundad Teori som forskningsmetod har vi tagit fram ett exempel från verkligheten av ledarskap. Vi har genomfört kvalitativa intervjuer med företaget Liveside Safety för att skapa detta exempel. Med hjälp av exemplet har vi modifierat modellen Total Experience Management och anpassat denna för Upplevelsebaserat Ledarskap.

The focus of this study is to identify important factors affect, how teachers' professional identity and role are shaped and changed during and after teacher training. Study's focus is to identify important factors bearing on how teachers' professional identity and role are shaped and changed during and after a teacher training. Respondents included in study are all teachers in vocational subject in upper secondary school. They also have experience from at practical profession before they began to work as teachers and started the teacher training. Method used in this study is the life stories of narrative nature.