När en tillgång tas ut ur en näringsverksamhet utan att marknadsmässigt vederlag har erlagts presumeras en beskattningsåtgärd. Huvudregeln är då att beskattning skall ske som om tillgången har avyttrats för ett pris som motsvarar marknadsvärdet. Detta innebär att överlåtaren kan komma att uttagsbeskattas för skillnadsbeloppet mellan marknadsvärdet och det eventuella vederlaget. Det är dock en allmän uppfattning att affärsmässigt välmotiverade omstruktureringar skall kunna ske utan att detta utlöser någon omedelbar beskattning. Därmed kan uttagsbeskattning underlåtas om förutsättningarna för en underprisöverlåtelse är uppfyllda.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

ABSTRACT: Commercial swab transport systems are used for collection and transporting of fecal and other microbiological samples. This system must maintain viability and contribute to survival of microorganisms during transport to the laboratory. Four swab transport systems have been compared, eSwab, ?- Transwab and fecalSwab, all three with flocked swabs, and Copan Venturi Transystem with rayon swabs. The study followed the recommendations from the Clinical Laboratory Standard Institute; document M40-A for recovery of Samonella, Shigella, Yersinia and Neisseria gonorrhoeae after storage for 0, 6, 24, 48 and 72 h at room- (22-25°C) and refrigerated (2-8ºC) temperature.

The aim of this study is to explore local cultural policy documents in the municipality of Gothenburg Sweden, and, more specifically, to investigate the concepts of cultural planning and instrumental cultural policy. Cultural planning is in this thesis seen as a result of an instrumental view of cultural policy. The theoretical framework consists of the theories of Danish cultural policy researcher Dorte Skot-Hansen. She describes cultural policy in urban areas as founded in motives such as economy, social issues, entertaining and enlightenment. A qualitative text analysis is performed in order to see if the purpose of the cultural policies is to focus on cultural planning as formulated in the document Kulturpolitisk strategi ? version 1.0, adopted by the city council in 1998.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

Utvecklingen på webben går snabbt framåt och webbapplikationerna blir bara mer avancerade. Samtidigt så har de mobila webbläsarna utvecklats i en snabb takt. Dock skiljer det fortfarande mycket mellan en mobil webbläsare och en vanlig webbläsare, samt att man integrerar med en mobiltelefon på ett annat sätt än vad man gör med en dator. Detta examensarbete undersöker om det är möjligt att skapa avancerade webbapplikationer som, genom att utnyttja de senaste webbteknologierna, kan ersätta vanliga mobilapplikationer.Undersökningen genomförs genom att skapa en lättviktsvariant av en telefonapplikation, Mobile Documents till Symbian S60, som är en applikation som hanterar dokument, mejl och bilagor.Utvecklingen sker till största del i Google Web Toolkit och tekniker så som AJAX och Comet används. Eftersom antalet olika sorters telefoner med tryckskärm är väldigt stort så kommer undersökningen att rikta sig mot ett fåtal telefoner som kör webbläsarna Mobile Safari, microB och Android Browser.Slutsatserna av rapporten är att JavaScript-stödet hos dagens webbläsare är stort nog till att köra avancerade webbapplikationer.

Thesis purpose: The purpose of the master thesis is to analyse the battle of meaning creation regarding the notion of smoking and to reveal the production of unequal power relations. The battle is fought by different stakeholders through means of language and the study focuses on the tobacco industry in Germany. Methodology: A critical discourse analysis is applied with a qualitative research strategy. Our data collection was inspired by grounded theory and is limited in scope through a relevant case within the context of smoking in Germany. Empirical data is collected by means of an internet based document study of publicly available texts.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Abstract:Perennials in public areas have during the latest decades been more and more popular. This group of plants has become a more accepted komponent when creating pleasant public places, and people begin to see the functional aspects. Perennials do also give a colour- and senceexperience in a more detailed way than can be achieved with only trees and shrubs. One of the ojects of this essay is to give more examples of motives for using perennials in urban areas.Having in mind the increasing use of perennials, you can expect a growing need for better understading of how to create successfull perennial plantings. In spite of the increasing interest it is hard to find any written information in this subject.

One of the social services primary missions is to protect children from suffering harm. Social service work should work based on the child?s best and have the child's perspective in mind. In all cases involving children, the focus is on the child's needs and interests and is regulated in Convention on the Rights of the Child (CRC). Both of the previous research and this study reveal the various markers that are evident in the social services handling of honor related cases.

Syftet är att undersöka om Sverige tillsammans med ett eller flera av de nordiska länderna kan utgöra en optimal valutaunion. Utifrån ett svenskt perspektiv visar resultaten att det är lämpligast för Sverige att ingå i en valutaunion med Norge och Danmark eftersom den ekonomiska integrationen mellan dessa länder har varit störst. Taylors ränteregel visar att Sverige och Norges räntebanor samvarier mest och Optimal currency area-index (OCA-index) visar att Sverige, Danmark och Norge präglas av störst ekonomisk integration.Vi har använt två olika metoder för att undersöka en optimal nordisk valutaunion utifrån ett svenskt perspektiv, OCA-index och Taylors ränteregel. De båda tillvägagångssätten fokuserar på hur ekonomiskt integrerade länderna är, men genom olika variabler och ekonomiska storheter. Ett OCA-index har skapats och skattningen visar att variabeln som beskriver konjunkturcykeln är den som har störst inverkan på den beroende variabeln, växelkursvolatilitet.

The problem with narcotics is one of Sweden?s biggest social problems. Statistics shows thatthe number of narcotic related deaths and the numbers of heavy drug users are increasing. Thepresent narcotic policy has been questioned due to this increase. As a social worker you meetdrug users on a daily basis.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.