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 study was to examine the aspect of power in the relationship between the personal assistant and the disabled person he or she works with (the user). The study was based on interviews with five personal assistants who worked for private companies that provided personal assistance. Seven themes were identified and discussed. These were: the users amount of control over the assistance given, the workplace environment, the working conditions, the organization of personal assistance by private companies, the assistants recourses and usage of power and the users participation in chores. To analyze these themes I used Foucault's theory of power and the perspective of Human Resource.

The purpose of this study is to examine if Muslims and Jezidier from the Middle East experience changes in them self when they live in Sweden and how they feel about apply for work in the Swedish labour market. The study uses the individualistic - collectivistic dimension to describe the differences between the Swedish culture and the participants home culture. A phenomenological, theoretical and methodological approach has been followed, with self-reports as the instrument for data collection. The information where analysed through the softwares MCA - Minerva and Sphinx-Lexica. The analyses show many different outcomes.

AbstractThis essay discusses different explanations and interpretations of what characterizes large areas containing clearance cairns (cairn fields). Results from the analyses show that there are different explanations about when and why cairn fields and clearance cairns occur. Explanations vary from introduction of the wooden ard in the early Bronze Age to the introduction of rational hay-making in the Roman Iron Age.  There is, anyway, relative agreement considering why and when cairn fields were abandoned. The reason suggested is an increasing pasturage with the consequence of reducing soil to poverty during the period of the Great Migration or in the Viking Age.The most likely cultivation system in cairn fields is a system consisting of both intensive and extensive characteristics. The latter coincides with the probable mobility of settlements.

The essay?s main focus has been to investigate and analyze the political actions behind the 2015?s grade compromise; an agreement to introduce grades from the fourth year in primary school. Through a game-theory analysis, mainly based in Leif Lewin?s and Jörgen Herman's research on rationality in politics, this study examined the grade debate  during a fifteen year period. The primary task has thereby been to explain the grade compromise through game-theory.

The aim of this master's degree dissertation is to compile examples of different ways of planning, implementing and following up the organisation of two integrated libraries, which serve both the general public and the school. In order to respond to this, we formulated the all-embracing question: How best can the integration of libraries for schools and the general public be planned, implemented and followed up? This formulation gave rise to four further questions. In order to answer these questions, the problem formulated and our basic aim, we have studied the relevant literature on school libraries, libraries for the general public, and integrated libraries. These sources comprise official reports on this theme, dissertations, and more topical articles.

This is a study of the letters from His Majesty the King to the county governor of Gotland in 1735. In the Age of Liberty the king had limited power. Royal decisions were made with the Council of the Realm where the King only had the advantage of having two votes and a casting vote. Furthermore, the Council had to act according to the decisions of the Estates of Parliament, if at least three of the four Estates were in agreement. The duties of the county governor were set out in a detailed instruction of which the most recent version was issued in 1734.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

ABSTRAKTPersoner med psykiskt funktionshinder ärden persongrupp som statistiskt sett har minst chans att komma ut i arbete. Enarbetsrehabiliteringsmetod som enligt internationell forskning visat sig varaden mest effektiva för dessa personer är Individual Placement and Support(IPS), men kunskap om hur metoden fungerar i Sverige är ännu bristfällig.Syftet var att belysa IPS-coachers uppfattning om vad som påverkat arbetsrehabiliteringenför klienter med psykiskt funktionshinder inom två IPS-program i norraSverige.  Metoden som användes var attanalysera åtta IPS-coachers dokumentation kring 65 klientersarbetsrehabilitering under totalt två år med hjälp av kvalitativinnehållsanalys. Ett övergripande tema kunde skapas ?Motivation och förmåga att se värdet av IPS möjliggör en fungerandearbetsrehabilitering?, som bestod av de fyra huvudkategorierna: ?Klientcentrerat arbetssätt för att skapa ochupprätthålla klientens motivation, ?Klientens hälsa, livssituation ochstrategier för konstruktiv anpassning?, ?Betingelser för lämplig arbetsplats? och ?Spelregler i samarbetet?. Upprätthållandetav motivation visade sig vara mycket komplext då det påverkas av så mångaaspekter och för personer med psykiskt funktionshinder kan det vara extrasvårt.

This study is based on the notion of "the postsecular society". I have identified both similar and dissimilar values within current and official publications regarding human rights and gender equality authored by the Swedish Feminist Party and the Church of Sweden. The aim of this study is to identify and review similarities and differences in values, as expressed in definitions and standpoints, and also to try to explain how it is that the actors have similar and dissimilar values. In this context I have chosen the sociologist Jürgen Habermas's theory about "the postsecular society" to increase the understanding how and why similar values within religious and secular actors are presented in, what Habermas calls, "the postsecular society". I have used a qualitative and comparative content analysis for this study. The result shows that the Swedish Feminist Party has a more humanistic view.

Today most people are in agreement that the media industry is in crisis. Many newsrooms cut down on staff. At the same time the PR industry is growing. We wanted to research if this could affect the unbiased and independent news in our news media today. Today's newsrooms receive a lot of press releases every day.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

This study is an intersectional analysis of how women who?ve immigrated to the bilingual municipality of Pajala, experience their current and future work life. The study is based on nine qualitative interviews with women of different class, age and origin. A number of constellations of relationships between these categories emerge in this study. What seems most central is that traditional notions of femininity and masculinity segregate labor vertically and horizontally.