The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

The relationship to professionals has proved to be a helping factor for personswith severe mental illness, but it is also a relationship characterised by anunbalanced power relation. The aim of this study was to compile and analyze theknowledge of what persons with severe mental illness themselves consider to behelping in the relationship to professionals, and to specifically analyse this from apower perspective. The analysis was conducted using Foucault?s ideas of powerand knowledge, and an empowerment perspective. The method used was anarrative review.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The aim of this research paper was to examine the help required by refugee children with post-traumatic stress disorder (PTSD). In addition to this, we also examined the help the refugee children are currently receiving. We have examined this from the perspective of the theory of the ecology of human development. The method we used was qualitative and we conducted eleven profound interviews with professionals working with the target group in question. The essential questions were; which needs, according to the professionals, do refugee children with PTSD have, what characterises the professional's work to help the children and what possibilities and obstacles there are in giving the children optimal help.The results strongly conclude that it is important for the children's development to have at least one supportive adult in their surrounding, a positive experience at school and during leisure activities.

The purpose of this study is to explore professionals? view on why men purchase sexual services with a focus on heterosexual prostitution where the man is the buyer and the woman is the seller. To achieve the studys? purposes and to be able to examine professionals? views a qualitative approach is taken with semi-structured interviews. Six professionals who work or have been working in the organisation KAST (Buyers of sexual services, own translation), who are situated in Malmö, Gothenburg and Stockholm, have been interviewed.

ABSTRACTTo be a incarcerated parent and separated from your children can awake difficult thoughts and feelings of being powerless and burdened with debt. When it gives possibilities to maintain connections between the parent and child it can make a feeling of belonging and security. Children and families have long struggled with the difficulties created when a parent goes to prison. The aim with this essay has been to look into how fathers in prison, professionals from correctional institutions and social workers experiences of the connections between children and their incarcerated fathers. We reached our aim through interviews with fathers who had been incarcerated, professionals from correctional institutions, social workers and by literature studies.

This study focuses on a cooperation (collaboration) project between municipalities social services and the regions psychiatric care. They will capture a client / patient group that often risks falling between the chairs, persons with a psychic disorder and a problem of substance abuse. The purpose of the study was to study the projects cooperation on its organizational level. The central questions of issue were: What is cooperation in the project? What view do the professionals have of the projects cooperation, and partly have on members of the client group persons with a psychic disorder and a problem of substance abuse? The study was implemented through participating observations on three meetings with the govern group, the project group and the POS-team and interviews with two representatives from each principal.

Many sexual crime matters are in a difficult position when it comes to proof, where it's word against word between the parties. However, the legislation states that it's the offender's actions that are to be in focus for the judicial judgement, but often the focus is on the woman, whether she said no and how she acted in that particular situation (Sutorius & Kaldal, 2003).The purpose with this essay was to investigate the professionals' view of the raped woman and what image the professionals convey/construct of the legal proceedings she goes through. With professionals, we mean lawyers and other professionals that function as support or treatment contacts for raped women. The questions we considered to be relevant for our investigation were: What image of the raped woman do the professionals convey? What image of the crime rape do the professionals convey and what image do they convey/construct of the legal proceedings the woman goes through? How is the view of the raped woman constructed in society? We considered qualitative interviews mixed with earlier studies and theories to be the best investigative method for our purpose.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

I have chosen in my study, to do a comparison between pupils´ expectations of the future, how they would meet adult life or working life after their education. These pupils are ending their programmes during this term. One program is Business and Administration Programme and the other programme is Qualified Vocational Education in Business, which is a post-secondary education and training programme. This investigation is done in Haninge municipality.The purpose of this study has been to investigate if these students´ expectations differ between each other, compared with factors such as age, sex, ethnical origin and different study programmes. Further it has been interested to see how teachers and future employer meet these pupils´ expectations in education or in their planning working life.There have been two other important questions to investigate in this study.

This thesis tries to describe the use of mathematics in some workplace tasks. In particular the math corresponding to subjects of high school math courses B, C and D, is identified. Furthermore, the study attempts to analyze the nature of the way in which this math comes to use. This is represented by six different competences. Interviews with five (5) professionals, within different areas, are the main sources of information for this study.

Although  ?naming and shaming? paedophiles are growing in Sweden, professionals working with the rehabilitation and treatment of paedophiles describe that the naming and shaming might not prevent child sex abuse. On the opposite naming and shaming alienates the perpetrator from any ordinary life. The alienation could lead them to only having other paedophiles as friends. Previous studies show that professionals are often distancing themselves from working with paedophiles, even if there is competence.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Hemmasittare is a new term for children and youths with a history of long term truancy. As the term indicates these youths spend most of their time in their homes. This often results in them being socially alienated and the loss of their earlier social network. The consequences of hemmasittande and social alienation are many and include not only a deficient social network but also psychological and physical problems. Research has shown that many of these problems follow on through into adult life.