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 purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

There is a contradiction between not wanting to be alone, craving for fellowship, but still not wanting to socialize with just anybody. The purpose with this paper is to inquire into individuals experiences of loneliness and of fellowship, as well as the tension between individual/ and social needs. The empirical material consists of five semistrucured interviews with a mix of individuals with one common factor; they were all frequently visited the meeting/place Nyfiket in Helsingborg during the summer 2011. The result were interpreted on the basis of E.Goffmans theory concerning the inevitable role-playing in everyday life, E.Fromms discussion about individuals ongoing espace towards- or away from things in life. But also on the basis of Robert S.

Uppsatsen syftar till att redogöra för den subjektiva upplevelsen av att bli bedragen i en nära relation och är således en fenomenologisk ansats. Undersökningen har baserats på tre kvalitativa intervjuer, där de intervjuade redogjort för sin subjektiva upplevelse av att bli bedragen samt definierat begreppet otrohet. Vi har utgått från teorier om skam, skuld och stigma för att kartlägga hur upplevelsen påverkat självet. Scheffs teorier om sociala band har använts för att beskriva påverkan på individens förhållanden till andra. Vi har upptäckt att en monogam relation inte är ett krav för att otrohet ska uppfattas.

The investigation analyzed the implementation and application of the Swedish National Archives' new Process-Oriented Archives Description Model to activities of the hierarchical, function-oriented and decentralized university organizations.The basic reason why a new archive description has evolved is because documents are becoming more and more digital. It requires a new interpretation of how evidence is secured for their reliability and authenticity, and a new way of looking at provenance, for the purpose of describing and searching electronic documents. The new archive description model's logical structure is based on business processes.The relationship between the new archive description and a function-oriented organization's activities can be seen from the different outlooks of processes between archive activities and activities of the organization. It is also reflected in the modification that all universities have made ??of the new archive description model to be more flexible and pragmatic to fit a function-oriented organization.The relationship between provenance and process-oriented archive description is mainly the link between documents and business processes that produce them.

AbstractAt a time when the discussion of feminism is hot in the media, in the schools and in the cottages so I have been interested in how feminist worlds order might look like and what are the roads there. There are plenty of barriers in the community, some of them you easily could influence.This essay problematize and define the problems behind the difficulties of reaching a feminist world order, but also the factors that are important to achieve this world order. How colonization that began several hundred years ago spread and secured the patriarchal society and its influence all the way to the society of today. But even more immediate factors, on how we ourselves are involved in shaping our society in terms of where we live, how we educate ourselves, and what jobs we choose. Status symbols in society as economics, profession and political influence are all to be reckoned with when it comes to influencing society.

Tidigare forskning visar att långtidsarbetslöshet har betydelse för individens livskvalité och att människor utan ett arbete lätt blir till någon som får stå utanför gemenskapen i samhället. Vi önskar i vår C-uppsats att lyfta fram vad som sker i individens liv vid långtidsarbetslöshet, med fokus på hur arbetslösheten ändrat individens sätt att se på sig själv och hur det sociala och arbetsplatsanknutna nätverket förändrats.Vi använde oss av en kvalitativ metod, där vi med en hermeneutisk vetenskaplig ansats genomfört nio stycken semistrukturerade livsvärldsintervjuer. Vi sökte inte efter en absolut sanning, vi intresserade oss av informanternas egna känslor och upplevelser. Deras uttryckta känslor och erfarenheter använde vi sedan för att tolka och analysera vårt material. Resultatet visade att informanternas syn på sig själva drastiskt förändrades efter ett par månader som arbetslösa, de upplevde sig som misslyckade och skämdes över sin situation.

In this final thesis, an existing method for analysis of chlorophenols (CP) in bottom sediments has been updated and adjusted for analysis of chlorophenols in soil. The covalent bonds between the chlorophenols and the soil matrix were broken through basic hydrolysis and the chlorophenols were then separated from the water phase through addition of sulphuric acid followed by ether extraction. The chromatography was improved through extractive acetylation of the chlorophenols.The updated method was then applied on soil samples from a contaminated area (a former sawmill in Hyttsjö, Östergötland, Sweden).The analyse was preformed by GC/MS with respect to 2-MonoCP, 4-MonoCP, 2,4-DiCP, 2,6-DiCP, 2,4,6-TriCP, 2,3,4,6-TetraCP and pentachlorophenol (PCP).Contamination of chlorophenols in nature can be explained by the former use of wood preservative chemicals based on chlorophenols. In the 1960s and the 1970s these chemicals were used in Sweden, but due to their toxicity they were banned by the Swedish government in 1978.In Hyttsjö a pentachlorophenol-based product named Santobrite was used for several years. The concentration of PCP in the soil samples from Hyttsjö varied from 0.2->1.8 ng/mg dry substance.

The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

Syftet med studien är att utifrån ett socialpsykologiskt- och relationellt perspektiv, skapa en djupare förståelse och förklaring för hur medarbetarna på kundservice "En väg in" i Varbergs kommun upplevt denna organisationsförändring. Urvalet bestod av sex medarbetare och två personer ur ledningsgruppen. En kvalitativ metod med semistrukturerade intervjuer har använts, samt en hermeneutisk ansats. För att analyseraoch tolka det empiriska materialet har tidigare forskning och vetenskapliga artiklar valts ut, samt teorierna Jacobsens (2013) förändringsledarskap och motstånd, Maslows behovstrappa (Aronsson m.fl. 2012), Herzbergs tvåfaktorsteori (Aronsson m.fl.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

This quantitative study, with qualitative elements, intended to investigate the empathic ability among students and its change during social work education in Sweden. The study used a self-assessment form in the form of a questionnaire sent out to 8 of the 15 universities around the country. Respondents who participated in the survey studied in semester 1 & 2 and semester 6 & 7. The instrument which were used, measure the empathy level of the respondents and was a Swedish translation of the instrument, the Interpersonal Reactivity Index (IRI) which is a proven self-assessment form. IRI consists of 28 questions divided into 4 areas (subscales), which together provide a score, where a higher score corresponds to a greater capacity for empathy.

Kritik är ett begrepp som inte har fått lika stort utrymme som feedback i forskning om sociala relationer. Den här studien visar på dess betydelse för relationer mellan lärare på en gymnasieskola. Utifrån teorier som Scheffs sociala band, Asplunds problemlösning, Meads ?I? och ?Me? med flera, belyser vi kritikens olika aspekter och vad som krävs för att den skall tolkas som positiv kontra negativ. Vi har under den här studien hittat en del saker som är relevanta när det gäller hur personer förhåller sig till kritik, exempelvis på vilket sätt den bör framföras och tas emot.

AbstarctVi har valt att undersöka hur officerare inom försvaret ser på och upplever den organisationsförändring som verksamheten nu genomgår. I vår studie avser vi att undersöka våra berörda respondenters syn på förändringen i sig, samt hur de uppfattar eventuella förändringar, särskilt rörande deras yrkesidentitet. Vi har valt att göra undersökningen med hjälp av kvalitativa intervjuer med personer som arbetar som officerare inom Försvarsmakten, dessa som nu ställts inför kravet att skriva på kontrakt om obligatorisk utlandstjänst alternativt bli avskedade. Denna förändring, som innebär att försvaret byter huvuduppgift, medför en stor omställning för de flesta anställda. Vårt resultat visar oss att de individuella upplevelserna samt förmågan att hantera och anpassa sig till denna förändring är kopplat till flera saker, så som inställning till personens uppgift och ålder samt, beroende på hur familjesituationen ser ut, den sociala omgivningen.