The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The search for antibiotic compounds from the natural environment has been going on for seven decades, ever since penicillin entered the market and antibiotic treatments became routine. The evolutionary pressure put on the pathogenic microorganisms induced a rapid spreading of naturally occurring resistance genes, leaving only the option of finding new antibiotics to treat the resistant pathogens. Microorganisms have been extensively mined for their biosynthetic abilities to produce biologically active compounds. To date, more than 23 000 microbial natural products have been discovered. The Actinomycetales are ubiquitous bacteria that have been used for antibiotic discovery for more than half a century, and over 10 000 natural products have been identified from the order.

The objective of this study was trying to understand bullying focusing on the bully. The questions at issue were: What can contribute in the making of a bully? What are the benefits and losses in bullying? What are the former bullies? thoughts on bullying, now in comparison to in their youth. This was investigated with a qualitative approach from a former bullys perspective, hence three former bullies were interviewed. The result was presented in themes and was then analysed from a social psychological and social constructionist perspective.

The agriculture throughout the world is becoming increasingly deregulated and this has affected the prices of raw materials to fluctuate at a higher degree than earlier. This in turn has made it interesting and in some cases even necessary for the trader as well as the producer to gain knowledge about the trade instruments available to ensure a good enough price for their produced goods. This study encompasses a number of ways to trade grain and oil plants in order to clarify what differences there are in the several contracts that exist in the present situation, economical as well as practical. The various trade instruments available to the producers on the Swedish market are described in the theoretical part of this study. The study also contains a simple arithmetic example, based on historical prices collected from grain traders and trading floors, in order to point out the differences in the economical outcomes depending on the business strategy used to sell the produced goods. The study shows the importance, as a producer, of being able to use and take advantage of the different trading instruments at hand to monitor and exploit the shifts in the market. From an economical point of view it is not enough to just excel at farming but knowledge about the market functions and the trade instruments at hand is also required to be able to secure a good enough price for your goods.

Sexual harassments have since long been an issue all over the world and schools have not been an exception. Reports from Swedish secondary schools show how 47% of the female pupils state that they have, sometime during their time in school, been the victim of sexual harassment. Other studies claim that pupils exposed to sexual harassments will develop low self-esteem and a decreased sense of self. The Swedish curriculum state that all children shall have the right to a harassment free school environment, but still many pupils claim to be exposed to sexual harassment in school. Several studies have theorized about why sexual harassment is so prevalent in schools but what do the pupils think? This study aims to reveal and analyze pupil opinions about sexual harassment; what do they think it is and why do they think it occurs? This will be done from a post-structural feminist point of view with focus on the shaping of identity among the respondents.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

We all know that water is very important for both animals and humans. When we are weaning the piglets from the sow we must guarantee that the piglets can start to drink more water instead of sow milk. The first thing to check is always the quality of the water that is to be used. To secure that, you must take a water sample. If the water is inadequate it can bring a lot of problems and diseases.

ABSTRACTAim: The aim of this study is to chart the experiences of Swedish general psychiatric care on a Swedish University hospital from a relative?s point of view. The study focus on how they are meet, satisfaction with and participation in the care. The study is done as an improvement project.Methods: The study was conducted by performing semi-structured interviews with eight close relatives to patients on a general psychiatric ward. The interviews lasted for 20-40 minutes.Results: The result shows that relatives are satisfied with the way they are meet by the staff on the ward, that they appreciate staff that are open, down to earth and are inviting to form a good relationship.

The purpose of this study is to better understand patients suffering from psychotic illness along with their family members, and to identify treatment factors that have been helpful for these patients and their families by investigating how their relationships have been affected by treatment. In this way, treatment methods can be put in a theoretical context, treatment efforts can be clearer, and the therapist can develop professionally.The research method used is a semistruktureted interview conducted with tree patients and their families. One conclusion one can draw in the successful treatment with psychotic patients is strongly based on the therapist?s ability to build a safe and secure treatment alliance with both the patient and his family members. Meeting with patients in situations outside of the therapy room have been of great importance for the therapeutic process.Important themes for recovery that come forth during the interviews with the patients are the quality of the therapy session as healing factor.

Examensarbete 15 poängi lärarutbildningenhöstterminen 2007SammanfattningFörfattare: Robert Grandén?Man är trygg här på nåt sätt?En fallstudie om gymnasieskolans individuella program.?You feel secure here in some kind of way?A study about the individual program in high school.Antal sidor: 35Mitt ämnesval tog sin bakgrund i att jag arbetat fem år som högstadielärare och var nyfiken på vad som händer med de elever som inte tar sig in på ett nationellt gymnasieprogram. Den heta debatt som pågår om det individuella programmets vara eller inte vara var ännu ett skäl för mig att lyfta ämnet. Syftet med det här examensarbetet var att undersöka om det individuella programmet hade en större betydelse för eleverna som gick där än att bara läsa upp sina betyg. Jag ville även undersöka vad dessa elever hade för erfarenhet av sina tre år på högstadiet samt hur lärarna på det individuella programmet såg på sin lärarroll.

Hög arbetstillfredsställelse är viktigt för alla anställda, men förutsättningarna för detta varierar beroende på olika faktorer. Personal inom tvångsvård, LVM arbetar nära klienterna, vilket kan påverka personalens upplevda arbetstillfredsställelse. Undersökningens syfte var att undersöka vilka faktorer som påverkar arbetstillfredsställelse hos personal inom tvångsvård. En enkätstudie gjordes med frågeformuläret QPSNordic med 81 deltagare (40 män, 41 kvinnor) samt en intervjustudie med 8 personer (2 män, 6 kvinnor). Resultatet visade att personalen på den öppna avdelningen hade en signifikant högre generell arbetstillfredsställelse än personalen på de låsta avdelningarna, vilket antagligen beror på skillnader i rollförväntningar, men kanske även större personligt utrymme på den öppna avdelningen.

This study is an evaluation of the school Liljanskolan, which is a ?therapy-school? for children between the ages of seven and twelve with psychosocial problems. These problems can concern difficulties interacting with adults as well as children, acting out, difficulty concentrating and anxiety. Liljanskolan has a high number of professionals, both teachers and treaters, and few children. The aim of the study was to increase the understanding of how children that have attended Liljanskolan have progressed during their time at the school with focus on their behaviour in school, ability to interact with adults and children, anger management and self-confidence.

During 2001-2002 a prototype, IMIS (Integrated Mobile Information System) was developed at BTH (Blekinge University of Technology) to demonstrate how mobile IT-systems can be used in healthcare. The prototype was based on the activity theory of Engeström. An ongoing project started in spring 2003. The purpose of the project is further development of IMIS with special focus in the diabetes healthcare. Participants in the project are scientists and students at BTH, ALMI Företagspartner, Blekinge FoU-enhet, Barndiabetesförbundet Blekinge, Blekinge Diabetesförening, Vårdcentralen Ronneby and Vårdcentralen Sölvesborg.

Good feeding practices are a basic aspect of good calf health. During the calf's first few months the calf is fed with purchased milk replacer or raw milk straight from the cow. On all farms, it will be a surplus of milk that may not be delivered to the dairy for various reasons. Milk that may not be supplied to the dairy includes colostrum and milk with unnormal properties, including milk from cows suffering from mastitis. This study investigated the possibility of improving the milk by pasteurization in order to secure its use as feed for calves and thereby obtain an improved calf health.

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.