The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

När en spelstudio ska designa ett dataspel är det viktigt att veta hur konsumenten, det vill säga spelaren, kommer att spela spelet. Därför är det avgörande att genomföra speltester och samla in digital information för att få en så klar bild som möjligt över hur en spelare interagerar när denne spelar. En viktig sak för utvecklaren är att försöka få spelaren att investera sig själv i spelet, både emotionellt samt med sin tid. Syftet med vår undersökning är att försöka ta reda på vilket sätt spelutvecklare kan förutse och kontrollera hur en spelare skall spela ett datorspel. Vi har valt att göra denna undersökning på en specifik spelstudio samt på ett specifikt spel.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

Den här uppsatsen analyserar och jämför olika konflikttransformerande organisationer som verkat i Nordirland och genom detta ges möjlighet att på så vis ta reda på om det skett en konflikttransformation eller ej? Analysen utgår från John Paul Lederach teorier kring fredsbyggande modeller. Jag kommer använda mig av två modeller, den ena är en pyramid över samhället, där det politiska toppskiktet ligger högst och gräsrotsnivån ligger i botten. Den andra är en modell över förflyttningen från ett stadium av konfliktövergång till en fullständig transformation av konflikten. Vidare kommer jag ta fram vilket arbete, metoder samt vilken målgrupp de konflikttransformerande organisationerna har använt.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

The purpose of this study was to examine the incentives behind Sweden?s decision to engagein the Afghanistan conflict.The method used to fulfil the purpose of the study is content analysis. The material that hasbeen used in the study is various books and articles concerning Sweden in Afghanistan,Swedish foreign policy and perspectives in political science.The study is multi-theoretical and thus the analysis explains the incentives from a liberal, arealist and a constructivist point of view.The conclusion of the study is that identity has a great part in explaining the incentives forSweden to engage in Afghanistan, especially because of the transformation in strategy andforeign policy that has taken place since the end of the cold war. Other factors, such as peacebuilding and national interests also are incentives supported by the material used in the study.Yet, perhaps they are first and foremost connected by the constructivist idea of identity..

Our main aim with this study is to shed a light over the social workers opinions about what they believe will be the consequences of introducing Housing First in the city of Stockholm. We wanted to examine the social workers perceptions about how Housing First could change their client?s autonomy and justice. Therefor we accomplished five qualitative interviews with social workers. We analyzed our empirical material with the theoretical terms; justice, autonomy and intern role-conflict.

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

Inspired by the article Special support on dubious grounds published in Teachers News (2010), we chose to examine the methods and procedures regarding acting out children without diagnosis. In preliminary work, we discussed the various forms and causes of acting out behavior among children in preschool and supervision and conflict management. The topic seemed relevant since we on several occasions experienced a feeling of inadequacy and lack of knowledge in our educational role both in teacher training placement time and during our working years as supply teacher and graduated child minders. Based on our past experiences and interests of acting out children without the diagnosis, work limited extent and time aspect for the course of the work we chose to only interview three pedagogues. Through the interviews, we wanted to compare these three pedagogues description of their work around acting out children without diagnosis in relation to accepted theories such as structure and clarity.

This thesis aims to study the indirect effects of the Europeanization on national parties and the presence of an established national opposition towards the European Union (EU) and its effects in Sweden, as a result of the so-called conflict of Vaxholm. The questions asked were whether or not it existed an established national opposition towards the EU, and if so, what the opposition consists of substantially. The research method, which was used, is a quantified text analysis on the chamber debates of the Swedish Riksdag and the party congresses of Socialdemokraterna. The study shows that there is an ambivalent opposition towards the EU and its effects in the aftermath of the conflict of Vaxholm.  Socialdemokraterna presented resistance, but did not manage to present apparent alternatives, which left the party with a rather indistinctive opposition. In contrast to the right-wing party, the left-wing party had some profound difficulties in positioning itself in the new and globalized economy. I therefore suggest, that it might be more providing and exhaustive to introduce Azmanova?s ideal-type analysis, which instead of positing parties on a left-right continuum, posit parties after respective party?s opinions concerning the risks or opportunities which the EU and the internal market?s effects. .

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

The use of computer games has grown exponentially in the past few years and StarCraft II is one of the most popular e-sports today, played by millions of people worldwide. This study investigates the game?s effect on skills, as perceived by the players of StarCraft II.The study was conducted by using an empirical survey and interviews. The skills being investigated were both physical and mental in their nature. The conclusion was that the majority of players perceived that their skills regarding reaction speed, multitasking, APM, analysis and strategy were increased the most, while there was a smaller change in social skills and language skills.