The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.

Inom området psykologisk behandling har intresset för känsloreglering och svårigheter med känsloreglering som gemensam nämnare vid psykisk ohälsa allt mer ökat. Vid behandling enligt Dialektisk Beteendeterapi av Borderline personlighetsstörning har svårigheter med känsloreglering varit en central del, både att i behandling arbeta med för att uppnå ett större fungerande, och i förståelsen av svårigheter hos individer som har fått diagnosen. Vid utvärdering av behandling har dock instrument riktade specifikt mot känsloreglering och eventuella svårigheter saknats. Denna studie har undersökt om frågeformuläret Difficulties in Emotion Regulation Scale (DERS) kan användas för detta syfte. Resultatet visar en användarvänlighet av formuläret och signifikanta skillnader i svaren mellan en patientgrupp med diagnosen Borderline personlighetsstörning och en kontrollgrupp.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Electricity production from renewable energy resources such as wind energy and photovoltaics is variable. Integration of these intermittent resources into the electricity system leads to new challenges in how to manage imbalance between supply and demand on the grid.One way to meet these challenges is to develop so-called smart grid solutions. One idea, called demand response, is to adjust the amount or timing of energy consumption, e.g. by control of household appliances, to provide flexibility that could be used to balance the grid. In aggregate, when applied to many units across the system, large volumes of energy could be made available when needed and this grid flexibility can be used as a product on the electricity regulation market.Despite the potential benefits, the number of demand response bids is currently low.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Health and physical exercise has a become trend in today's society and the work with health promotion has increased in organizations. This is not only a way for organizations to get healthier and more efficient employees, but also a way to regulate the employee?s identity by getting them to identify with the organization. This bachelor essay studies how health promotion can be used as a management strategy. This is done by interviews and by performed observations at the recruitment company, Adecco, in the Stockholm region.

The focus in this study is on the situation of Roma in Sweden. The purpose is to see the integration strategies that are reflected in Swedish politics, considering the inclusion of Roma. Idea analysis has been used as method, and I have analysed the text to find expressions of four different ideal types that represent four different types of integrations processes. The material consists of the government?s strategy plan for the Roma?s inclusion in Sweden between 2012-2032.

Syftet med studien var att ta reda på om det går att predicera medarbetares livstillfredsställelse, psykosociala välmående och upplevd relation till närmaste chef utifrån chefers emotionsperception och emotionsreglering. Detta gjordes genom att 38 chefer utförde ett datorbaserat emotionsperceptionstest samt besvarade Emotional Regulation Questionaire. Deras närmaste medarbetare bestående av totalt 213 stycken fick sedan besvara en enkät bestående av delar från Satisfaction With Life Scale, SF-1 och QPS Nordic. Studiens huvudresultat visade att generaliserat kan resultatet från emotionsperceptionstestet och det självrapporterade användandet av omvärdering av känslor hos chefer förklarar 28 % av skattningarna på Satisfaction With Life Scale hos medarbetarna. Resultaten diskuteras i termer av att chefer skapar en positiv atmosfär på arbetsplatsen, identifierar sociala problem och löser konflikter effektivare när de är skickliga på emotionsperception och omvärderar sina känslor..

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

The purpose of my thesis has been to examine the public debate in daily newspapers about children in 1882. For material I have used newspapers Dagens Nyheter and Aftonbladet from the year 1882. My study is based on a regulation concerning public schools from 1882 and a labour law concerning child labour from 1881. I have also examined other articles that focused on children to get an overview of what the papers wrote about them. With the articles I found in the Dagens Nyheter and Aftonbladet I have made a quantitative content analysis. As a method for the content analysis, I have used text analysis as a tool. As a result of my study I found a total of 228 articles about children and of those 82 dealt with the elementary school regulation and the child labour law in various ways. The other articles concerning children discussed issues such as how to raise your children, charity questions and accidents and crimes involving children. These articles were written from a perspective where society showed concern over the children's environment. Often the articles expressed great confidence and trust in the public schools as educators and as a place for learning and supervision..

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.