The aim of my study is to get an idea of how some teachers use homework, what they consider a good homework is, and what considerations they take to the students' home circumstances. I have made a qualitative interview study with four middle school teachers. The results of my study show that teachers can flip the classroom and use so-called preparatory tasks. The time saving aspect is a strong reason they choose that model. That students are able to practice their own responsibility and perform meaningful homework seems to also be in focus, but the biggest reason they use flipped classrooms seems to be because it is a more equivalent homework then traditional homework, and that students and their guardians also appreciate the flipped classroom model as they become more involved in their children's schoolwork..

The aim of the study is to investigate reasoning about variation in learning, made by Waldorf, Freinet- and Bifrost pedagogues. The focal points are how the pedagogues reason about variation in learning and why they want to use variation. It is a qualitative study, and it is done through interviews with one Waldorf pedagogue, one Freinet pedagogue and one Bifrost pedagogue. The conversation with each pedagogue is complemented by literature that describes and discusses each pedagogue?s specific teaching method. The results of the study are linked to different theories and reasoning by scientists and professors.

The aim of this paper is to spread some light over contract treatment from the perspective of the District Courts, Social Services and Probation Services, and understand the reason for local variation of the number of people sentenced to contractual treatment.Essential questions asked in this paper are; What advantages and disadvantages are known by the cooperating parties regarding contract treatment in comparison to prison? What parameters are considered when the cooperating parties decide upon contract treatment? What impact does the shared responsibility of cost have? What do the respondents think is the reason for the local variation?In order to answer the essential questions a qualitative and descriptive method has been used to highlight the main question of our study; What is the reason for the local variation in number of contract treatment sentences in Halmstad and Ystads district courts?The paper shows that the local variation between the Probation Services districts is dependent on the conditions to propose a contract treatment. In Halmstad it is not conditioned for the Probation Services to have a responsibility agreement with the Social Services to the same extent as for the Probation Services in Ystad..

Medlemskapet i EU har för de stater som valt att deltaga inneburit en inskränkning av suveräniteten, dvs självbestämmanderätten, på flera områden. Syftet med denna uppsats är att studera hur detta medlemskap har påverkat medlemsstaternas suveränitet på direktbeskattningsområdet. I vår studie har vi utgått ifrån frågeställningarna om vem som har befogenhet att harmonisera medlemsstaternas nationella lagstiftningar på detta område, vilken inverkan EG-domstolen (EGD) och de gemenskapsrättsliga principerna har på suveräniteten samt vilken möjlighet medlemsstaterna har att rättfärdiga lagstiftning som strider mot gemenskapsrätten.Den kanske viktigaste grundstenen i den Europeiska Unionen är skapandet av den gemensamma marknaden. Enligt fördraget om upprättandet av den Europeiska Gemenskapen kräver en fungerande gemensam marknad att alla hinder för nyttjandet av de grundläggande friheterna tas bort. För att detta mål ska uppnås krävs enligt fördraget bl a att de nationella direktbeskattningslagstiftningarna harmoniseras i den utsträckning det är nödvändigt.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

From the early 1990s, psychosocial illness has become an increasing problem in our society. During this period several factors affected the development of the Swedish labor market and created lack of job security. For example, the competition between companies increased, aswell as an increase of demands, efficiency and rationalization. This led to a higher pace in the workplace, and it was noticeably especially in the public sector. According to studies, stress is the main reason for psychosocial illness and affects more women than men.

BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ?shoppar? efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet.

AbstractThis essay examines the idea of unity in the early church, based on Psalm 133:1. My interest in this was awakened during a seminar with the scholar Sr. Dr. Michaela Puzicha OSB, who proposed that St. Benedict of Nursia in his Rule, RB 42, alludes to Ps.

A dilemma often met by entrepreneurs is whether or not to share information about their business ideas in order to increase the probability for success. The reason for sharing information is presumed to be an increased ability to develop the business idea, whereas the reason for maintaining secrecy would be to protect the idea from being stolen. Common as this dilemma is in practice, it is not very well covered in the entrepreneurial theories. The purpose of this thesis is to elaborate the theories in this subject by investigating an entrepreneurial case. The case shows that one possible solution to the dilemma is a situation-based information sharing.

The freshwater pearl mussel (Margaritifera margaritifera) is threatened throughout its range. There has been a substantial decline of the species and one major reason is habitat degradation. We investigated how the substrate composition of the bottom floor affects the regeneration of the mussel by analyzing data from the Västerbotten County Board?s inventory of the freshwater pearl mussel. The results implied that fine material such as fine sediment and sand might be detrimental to regeneration whereas gravel and boulders and in particular stone seem to be beneficial.

During the last years around 100 000 immigrants have arrived to Sweden, people with different reasons and different goals for settling down in Sweden. The reason for immigrating to Sweden that will be dealt with in this thesis is following immigration, i.e. when someone moves here because they have relatives living in the country.The reason why it is interesting to study following immigration is that it is an affecting factor for how many that will immigrate to Sweden the following years and may then be used to make a forecast, based on how many first time immigrants there are. To be able to investigate the following immigration analyses are made with time series, logistic regression and Poisson regression. An ARIMA-model has been used to estimate the number of following immigrants in the future.The other part of this thesis will inquire the matter how inclined immigrants are to become Swedish citizens, whether they even apply for citizenship and also how long time it takes from the time when they fulfil the conditions for Swedish citizenship until they apply.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

In the digitized world many organizations experience a large flow of information. To sort and manage all the information can be difficult. Individuals may experience a phenomenon called ?Information Overload?, due to the fact that the information flow is too extensive. There are various reasons why individuals are affected by this phenomenon.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

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.