A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

This essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

The primary aim of this essay is to analyse, contextualise and problematise the scientific and technological goals of android science. The starting point of this investigation is the history of automata and man?s attempts to recreate himself by technological means. Drawing on the no-tion of boundary work this essay also analyses the efforts of the proponents of android science to establish and demarcate a new interdisciplinary field. A secondary aim of the essay is to evaluate the scientific support for the uncanny valley hypothesis and to investigate how this hypothesis contributes to android science.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The most common neuropsychiatric diagnose among children and adolescents in Swedish schools today is Attention Deficit Hyperactivity Disorder (ADHD). Many of these pupils are in need of special support and it is therefore important that special teachers and special educational needs coordinators (SENCO:s) have the competence required to meet their needs. The purpose of this essay was to study special teacher and SENCO students? knowledge and attitudes regarding ADHD. This was done using a norm critical and gender perspective.

Preschool is a place that is continually undergoing change at a rapid pace and developing the skills of our educators is essential for their ability to keep up with these changes. Guidance conversations can be used as a vital tool for the educators competence development.The purpose of this essay is to investigate how educators, special educators and preschool principals think and reason about the use of guidance conversations in preschool.A qualitative method has been used in the shape of interviews with educators, special educators and preschool principals working within different districts of a medium sized city in the south of Sweden.These interviews revealed that the use of guidance conversations is often controlled by specific needs and is used when a problem arises amongst the children. There are many expectations on the special educators role in these conversations, one of which is the role of conversation leader with the purpose of guiding the conversation amongst involved parties and give them the tools they need to resolve problems by themselves instead of delivering packaged solutions..

The aim of this study was to explore and increase understanding of how a team of colleagues at an upper-secondary school in Sweden works with students with special education needs. The team works with a group of students where the majority have experienced school failure in elementary school. The focus of the study has been to analyze a project that the school undertook 2013 to improve students? results and improve their chances to successfully graduate from their program. Data was collected from relevant documents and interviews with members of the project at hand.

This essay is about my meeting as an educator at a preschool with a child who is deemed to be in need of special assistance. I have worked in preschools and schools for nearly fifteen years and have met a great many children with different needs during these years. I tell in this essay about my relationship with Lucas who is a child I feel need special support in his everyday life. Lucas has what we in the preschool world call impulse controlled behavior. I also feel that he is disturbed by external stimuli such as sound and he has difficulty with social interactions with friends.

The dry out criterion (MCPR) has been calculated for the most limiting H2-events for Forsmarks unit 2 and 3, at operating points that are normally not analyzed before each cycle. The operating points that normally are regarded as the ones with the lowest margin to dry out are the ones where the thermal power is the highest at agiven recirculation flow. This report shows that this is not the case for Forsmark 3. MCPR-values at partial power operating points are higher for the limiting case inside rather than on the boundary of the region of operation. It is therefore recommended that the method for determining the dry out criterion for Forsmark 3 is revised to account for this effect.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

This is a qualitative study whit purpose of showing how teachers work whit students in need of special support in school. The purpose has been to study what teachers mean whit special aid, and if the support is individually adapted for each students needs. I have trougt interviews, observations and examinations of diverse documents found paradoxes where teachers and the scool leaders claim that they work whit the integration of all the students at school, while the teality shows a different picture. I have found a clear segregation of students, where they have on repeated occasions had to leave the classroom to receive tuition. The school stuff has a wide iiew of wich students are included in the term "students in need of special tuition".

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.