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.

ABSTRACTTitle: Violence and women representation in video games (Vålds? och kvinnoskildringar i TV?spel)Number of pages: 42Author: Karolin BodlingTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Autumn 2005University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim is to investigate how violence and women are presented in video games and in game reviews.Material/Method: The study includes theories that consider violence and gender in media and video games. The material of the essay exists of two games and five reviews. The method that is being used is a content analysis. The games that are being analysed are Jade Empire and Grand Theft Auto ? San Andreas.Main results: The video games are often connected to brutal violence but the analysis of the game Jade Empire shows that it is possible to hve control of the violence in the games and that the player has a possibility to choose the outcome of violence.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Syfte och frågeställningarSyftet med uppsatsen var att explorativt kartlägga de eventuella risker som kan drabba Svenska Tennisförbundet utifrån en Risk management-modell. Kartläggningen gjordes för att undersöka om det var ett arbetssätt de kan tillämpa. De frågeställningar som vi utgick ifrån var: På vilket sätt kan vi anpassa en befintlig Risk management-modell till Svenska Tennisförbundets verksamhet samt vilka risker finns inom Svenska Tennisförbundets verksamhet?MetodEmpirin till vår kvalitativa fallstudie insamlades via sex personliga djupintervjuer, en e-mailintervju, ett samtal samt sekundär data. Det metodiska angreppssättet utgick ifrån en befintlig teori som vi önskade testa på en existerande verksamhet.

Den som lånar ut ett belopp mot säkerhet i panträtt har ett förhållandevis gott skydd mot kreditförluster. Den som inte själv innehar pantegendomen med besittningsrätt, utan måste lita på att den som innehar egendomen inte lämnar ut den till gäldenären eller någon annan eller på annat sätt avhänder sig egendomen, löper eventuellt större risk att lida rättsförluster. Uttryckt på ett annorlunda vis kan man säga att en denuntiationspanthavare löper större risk än en besittningspanthavare. Mitt syfte är att identifiera och analysera de risker en denuntiationspanthavare utsätter sig för jämfört med de risker en panthavare med besittning till pantegendomen utsätter sig för..

 Syfte: Studien syftar till att identifiera upplevda risker och riskreducerare vid e-handel, samt beskriva hur dessa påverkas av produktens och Internetbutikens karaktär. Metod: Data insamlas genom enkätstudie, fokusgruppsintervjuer samt observationer. Fokusgruppsintervjuerna ger dels förklaring till enkätstudien och bidrar dels till ytterligare perspektiv. Observationer av Internetbutiker genomförs för att identifiera riskreducerare.Teori: Främst används teorier om upplevd risk, riskreducering samt produkters karaktär.Slutsats: De upplevda risker som identifierats vid köp över Internet är funktionell risk, leveransrisk, tidsrisk, psykologisk risk, finansiell risk, betalningsrisk, källrisk samt social risk. Undersökningen visar att dessa upplevda risker varierar beroende av konsumenten, produktens karaktär samt Internetbutikens karaktär. En mängd olika riskreducerare har identifierats varav word-of-mouth har varit den mest betydande och som i viss mån kan reducera samtliga risker.

The purpose of our study is to examine what risk factors can contribute to a child/youth with neuropsychiatric disorders developing an addiction to drugs. We also wanted to find out what protective factors can contribute not to develop an addiction. In order to find out these two different aspects we interviewed twelve professionals to get their view upon the matter. The professionals work within different sectors such as school, healthcare, social services and one of the interviewed is a member of an organization that specialises in neuropsychiatric disorders.When analysing our result of the interviews we used Bronnfenbrenner´s theory on the ecology of human development. What we found was that there are significant risk factors and protective factors on different levels of the child's environment.On the first level, the microsystem, interpersonal relations have an impact on the child's development.

What role should science play in democracy? Political scientists often assume that it is possible to demarcate between ?instrumental? and ?moral? knowledge, and argue that citizens and/or politicians should use their moral knowledge to agree upon political goals and then apply the instrumental knowledge of scientists to achieve them. This straightforward view is challenged by writers in science studies, who identify three major problems in the use of science in democracy: uncertainty, risk and hidden values. They suggest that these problems could be solved through citizen participation.In this essay I perform an analysis of the internal logic of their suggestion. Is it likely that citizen participation enhances the democratic decision making process so as to reduce the problems? The internal analysis shows that it is rational to advocate citizen participation by reasons of legitimacy.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

The aim of this study is to, from a child?s family relations, describe the usage of terms relating to factors of risk and safety in science and in investigations concerning children in need of protection. It is also of importance in what way the terms are used when the Social Services suggest that measures should be taken, and in which way the children have been heard in the investigations.The issues raised in this study are: (a) How is the current life situation and life quality of the children discussed? (b) The value of factors concerning risks and protection. (c) How is the children?s own descriptions taken in to consideration? (d) Is gender issues considered? (e) How is Lagerberg?s model (Lagerberg, 1998) useful in investigations?The method of analysis is mainly qualitative however it is combined with analysis of literature relevant to the study.

Syfte: Syftet med denna studie var att ja?mfo?ra den initiala komforten mellan sfa?riska och asfa?riska stabila linser da? uppfattningen har varit att asfa?riska linser (med sin mer fo?ljsamma passform) borde vara bekva?mare.Metoder: Studien omfattade 30 deltagare med en medela?lder pa? 26 a?r. Med hja?lp av topografens (Topcon CA-100) kontaktlinstillpassningsprogramvara valdes en sfa?risk A- design lins (fra?n Nordiska Lins) och en asfa?risk A90 lins (fra?n Expert Optik, Sverige) ut med passande parametrar. Linserna sattes i vardera o?ga utan att fo?rso?kspersonen visste vilken lins som var vilken.

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

ABSTRACT: Introduction: There are intentions from the Swedish government to provide guidelines and tools for a healthy social planning. The field is in a Swedish context relatively unstudied regarding psychosocial health and the neighbourhood. Aim: The study aimed to examine how social planning can affect the health of individuals. The focus areas were contextual and compositional factors related to individuals' psychosocial health and the contextual risk- and health factors that exist in the neighbourhood. Method: A literature-based study was conducted and 15 scholarly articles form the basis for analyse.