SammanfattningI inkomstskattelagens 2 kap. 25 § definieras begreppet verksamhetsgren. Denna definition används sedan genomgående i inkomstskattelagen då begreppet verksamhetsgren tillämpas. Exempel på områden där begreppet kommer till användning är i reglerna om verksamhetsavyttringar och underprisöverlåtelser. Regelverket kring verksamhetsavyttringar är en implementering av ett EG-rättsligt direktiv, medan reglerna kring underprisöverlåtelser är en rent nationell lagstiftning.

During the last years, enviromental issues has been higly topical and everyone is involved in the end. To raise children into citizents who cares abuot the enviroment, the education has to start in the early years of school. The purpose of the examination is to investigate how the eniviromental education looks in a village called Dharamsala in northern India.Intervjues has ben done with three teachers working in different schools and one teacherstudent. I´ve also intervjued one tibetan munk whoes ben working as teacher and director. I´ve also studied a societyorgan that have a close realationship with most schools in the area.

Detta arbete handlar om Rädda Barnens Musikprojekt, ett ettårigt individuellt gymnasieprogram, där elever som misslyckats i grundskolan får chansen att spela in en CD-skiva samtidigt som de kan läsa upp sina betyg. I en tidigare C-uppsats har fyra elevers berättelser åskådliggjort hur ett år på Musikprojektet fått deras självkänsla att växa, förändrat deras inställning till vuxna och skapat en framtidstro hos dem. Syftet med följande arbete är att försöka svara på frågan hur lärarna har arbetat för att eleverna ska få de ovan skildrade erfarenheterna av ett år på Musikprojektet? Hur går det rent konkreta arbetet med skivan till? Vilka andra pedagogiska mål är knutna till de olika faserna i inspelningsprocessen? Svaret på frågorna har fåtts genom två metoder: dels genom intervjuer med lärarna, dels genom observation av en dokumentärfilm inspelad under ett år på skolan. Dokumentärfilmen fokuserar på eleverna, vilket gett mig en möjlighet till jämförelse mellan lärarnas intervjusvar och elevernas agerande i dokumentärfilmen. Resultatet skildrar rent konkret hur lärarna genom att ge eleverna ett tryggt ramverk, lotsar eleverna genom ett år då en CD-skiva blir inspelad. Resultatet visar också hur varje fas i inspelningsprocessen har bestämda syften: att öka självkänslan, stärka gruppgemenskapen eller premiera det individuella initiativet.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

Syftet med uppsatsen är att utveckla och utvärdera en alternativ modell för hyressättning av statliga ändamålsfastigheter. Arbetet är avgränsat till att omfatta fem kulturinstitutioner i Stockholm som bedriver sina verksamheter i byggnader förvaltade av Statens Fastighetsverk. Dessa är Nationalmuseum, Naturhistoriska riksmuseet, Historiska museet, Dramaten och Operan..

Technological advancements in information and communication technologies (ICT) have resulted ina need to use ICT in schools. Sweden has actively promoted ICT in schools since the early 1980's.In Japan, 1994 saw the government's first step towards active promotion of ICT in education. In thisstudy, we have compared the strategies used to promote the use of ICT in elementary and secondaryschools in Sweden and Japan. Our findings suggest that a similar 3-step approach was used in bothcountries: 1, infrastructure; 2, effective use of ICT; 3, implementation of ICT. A significantdifference was found in the way the two countries planned their strategies.

In my essay, we get to meet Olle who goes in first class. The essay takes off after school and when recreational activities have started. Olle comes running towards me to ask for help, he has gotten into trouble with three classmates and he feels unfairly treated. A true classic or normal event, which I think takes place in most schools. What I am interested in examining is how my feelings affect the whole course of events in the conflict arising.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

Sigill Quality Systems has been certifying beef since the autumn of 2006 using the brand name label Swedish Sigill. IP Sigill (the certifying system for integrated production) encompasses the values: animal ethics, food safety, free range and environmental concerns. Product quality is not yet one of these values, and there is a variation in the quality of Swedish beef. Swedish Sigill wanted to investigate the factors that influence product quality, review which of the present regulations that have an influence on product quality and formulate new regulations with the purpose of enhancing the product quality (sensorial, technological and nutritional quality). A survey of quality parameters and factors that influence product quality was done in order to establish a scientific foundation to work from.

The purpose with this study was to investigate the rules and norms there is in a prison. The rules in a meaning of the one that the prison have that the interns must follow and the norms and values. This study is from an outside perspective, which is in this case between the prison warders and the interns and the relation between the interns. The essay is based on nine interviews with prison warders from four different prisons in south of Sweden. Habermas theory about systems and lifeworld and prior research by Donald Clemmer and Ricard Nilssons B-essay in law of sociology is used to support the results.

The outset of this thesis is to raise questions on how we design for the mobile context and the capabilities of smartphones. Not only the presentation but also the use of input and interaction between a service and a user.This work evolves around sign up forms and answers the question: How does the sign up process affect the holistic perspective of a digital service regarding usability and user experience? This thesis consists of a case studies, and design experiments conducted on Twitter, Instagram and Randos sign up processes to explore if and how the usability, and the user experience could be affected and im- proved.This concluded some important aspects to be considered when designing sign up forms for a digital service.The usability, and the user experience is not only affected by user interaction, and the choice of input method but it?s also affected by which data the service is requesting, and more important; if that data is motivated to request by the service..

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

This is my work about the subject taboo and impulse. It is an artistic studyinspired by the neuropsychological concerning impulsiveness. Because that?swhat it is; an artistic bachelor exam work, and not a scientific research. Icreated three costumes inspired by taboo and impulse.

När samhället tvingas att anpassa sig efter klimatförändringar och sinande oljeresurser uppkommer nya problem att handskas med för stadsplanerare. Cykelgarage, som är ett relativt nytt fenomen i Sverige, kan skapa bättre förutsättningar och erbjuda service för cyklister som parkerar vid stationer och resecentrum. De kan bidra till att få fler att cykla och att åka kollektivtrafik. I en framtid som ställer högre krav på en hållbar infrastruktur behöver vi satsa mer på kollektivtrafik och cyklism. Vi pratar om förtätning av våra städer och ser den positiva verkan det ger men det ställer samtidigt högre krav på stadsplaneringen.

Efter år av ökade sjukskrivningstal inom svenskt arbetsliv syntes under åren 2002-2004 en minskning av långtidssjukskrivningarna. Denna minskning var dock marginell vad gäller kvinnodominerade yrkesgrupper som exempelvis lokalvårdare. (AFA Försäkring, 2006) Vi ville undersöka en organisation, med denna typ av yrkesgrupp, som lyckats sänka sina sjuktal. Vår förhoppning var att finna de hälsobringande påverkansfaktorer som lett till lägre sjukskrivningstal och presentera dessa som underlag för andra organisationers hälsoarbete. Syftet med vår studie är att beskriva Telge Rent AB och deras arbete med att minska medarbetarnas sjukfrånvaro och öka effektiviteten.