Street trees have had a prominent role in Vetlandas history from the turn of the century up to present day. Many trees have unfortunately been taken away through the ages, but most of them luckily remains and most of the streets in central Vetlanda are still tree lined. The comprehensive inventory that has been made shows that lime is the dominant species in Vetlanda with no less than 62 %. The age division is quite even with one peak at the turn of the century, one during the ?60s and another during the ?90s.

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 paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

?Childs pedagogic material ? A qualitative study of child?s use of pedagogic materials available at five nursery schools and about their teachers thoughts about the display of the pedagogic material?In the nursery preschool the environment and the educational materials have always had a central place. That's why it has been chosen to study and observe five preschools and interview sex teachers, in an attempt to understand the teachers thought about the choice of material and the choices of material that the children used. The reason I do this is to see what the underlying idea about the materials the children use is, and why educators choose to make certain materials visible. The purpose of this study is to examine the educational materials that are used to stimulate children´s learning and examine what determines the choice of educational materials.

Background. With the mental health care reform 1995, the long-term mentally ill patients were meant to be integrated in the society. Instead, they became ?deported? to mental health care. Aim.

Från den 1 april 2006 har SWEPOS kompletterat den befintliga nätverks-RTK-tjänsten, som dittills levererat RTK-data för GPS, med ett alternativ där RTK-data för GPS/GLONASS levereras. En del användare har rapporterat att de upplever att GPS/GLONASS inte tillför något och även att det ibland kan ta längre tid att få fixlösning. Andra användare hävdar att de nu kan använda nätverks-RTK på platser där de tidigare inte kunde mäta och är mycket positiva till GPS/GLONASS.Syftet med detta examensarbete var att undersöka hur tillgängligheten för satellitmätning, positionsnoggrannheten och initialiseringstiden påverkades i öppna respektive störda miljöer med GPS/GLONASS jämfört med enbart GPS vid användandet av nätverks-RTK-tjänsten. Undersökningen har utförts med tre olika fabrikat av GNSS-mottagare (Leica, Topcon och Trimble), vilket även medger att en jämförelse mellan dessa till viss utsträckning kan göras.I studien gjordes totalt 1 440 mätningar på sex punkter med kända positioner och med olika grad av sikthinder. Fixlösning uppnåddes inte inom 180 sekunder för 206 (77 för GPS/GLONASS och 129 för GPS) av de 1 440 mätningarna.De extra GLONASS-satelliterna tillför en klar fördel när det gäller möjligheten att mäta i störda miljöer.

Detta examensarbete utgörs dels av refererande litteraturstudier, dels av en mindre mätningsteknisk undersökning. Ämnet för litteraturstudierna är kvalitet vid GNSSmätningar, och ämnet för undersökningen är en analys av internprecision och s.k. interna kvalitetstal för GNSS-antennen Trimble R8. Syftet med examensarbetet är att undersöka vilka möjligheter det finns till kvalitetskontroll av GNSS-mätningar, och då i första hand sambandet mellan GNSS-instrumentens interna precision och mätningarnas grad av riktighet.Undersökningen visar att det inte finns någon nära koppling mellan GNSSantennens internprecision och den faktiska graden av riktighet i mätningen.Internprecisionen är därför inte ett hjälpmedel för att i efterhand detektera och rensa bort mätpunkter med låg grad av riktighet. Inget av Trimbles andra interna kvalitetstal har heller kunnat beläggas utgöra en indikator på grad av riktighet.Undersökningen visar däremot att det troligtvis finns ett samband mellan inställningarna av den interna precisionstoleransen och GNSS-antennens förmåga att sortera bort mätpunkter med låg grad av riktighet.

Syftet med denna undersökning var att undersöka barnmorskans syn på kostrådgivning till gravida kvinnor, om och hur de ger information om kost och i så fall vad de informerar om. Vidare undersöktes till vilken grad barnmorskorna på mödravårdscentralerna följer de rekommendationer om kost till gravida kvinnor som Svenska Livsmedelsverket tagit fram. En deskriptiv tvärsnittsstudie genomfördes bland samtliga barnmorskor på mödravårdscentraler i Uppsala län. Det var 36 barnmorskor som deltog i studien (53 % svarsfrekvens) och som besvarade ett webbaserat frågeformulär. Resultatet från undersökningen visar att barnmorskorna ofta ger kostråd till den gravida kvinnan i samarbete med dietisten.

Denna studies syfte är att se på rörlighet på arbetsmarknaden utifrån ett individperspektiv och hur vägledning kan vara till stöd på individnivå. De frågeställningar arbetet behandlar innefattar sju individers erfarenheter av arbete,vägledning och utbildning. Utifrån dessa faktorer behandlar vi teorier kring rörlighet och matchning till arbetsmarknaden. Vi har genomfört en litteraturstudie i kombination med en empirisk undersökning med sju kvalitativa intervjuer. De slutsatser vi drar är att vägledning kan påverka individers rörlighet på arbetsmarknaden och att vägledning kan bidra till att individer matchas till utbildning och arbete.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological guidance. This gives room for a critical perspective in the interpretation.

Commonly held dietary guidelines discourage full-fat dairy consumption due its to high levels of saturated fatty acids, which are believed to aversely influence cardiovascular disease risk. Cardiovascular diseases cause more than one third of deaths in the developed world. With dairy often providing a large part of energy and nutrients in Western diets, research into its effects on human health is warranted. Several recent studies have suggested a protective role of dairy in the development of cardiometabolic disease. However, many of these have used imprecise methods of dietary assessment, based on questionnaires or interviews. Biomarkers are emerging as a means of evaluating diet in a more objective way. Currently used dairy fat biomarkers are minor fatty acid constituents of dairy that preferably are unique to dairy and not influenced by endogenous metabolism.