Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are Special reasons. The essay stipulates what these Special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

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 purpose with this essay is to explore how pupils in a special group of education experience how it feels to be part of this kind of group. Further I want to examine a special educationalist view of this kind of groups. To perform this essay I choose to interview four pupils and one special educationalist. Through the interviews I want to discover the pupils and the special educationalists thoughts and experience. The result has been compared with earlier research and the essay has its basis in different theories.

The purpose of the study is to find out how some teachers in Kenya reason about children in need of special support. To undertake the study the following question are used:How do some teachers in Kenya reason about children in need of special support?The study has been made with qualitative interviews in Kenya. A total of four teachers at primary school level have been interviewed. The decision to do qualitative interviews is made by the opportunity to get as comprehensive answers as possible from the respondents' reason about children in need of special support.Three different kinds of special education perspectives have been used in this study.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

Within special education, there is a big dilemma where some mean that school should include all pupils in the same school class, regardless of the students' needs for assistance, while others believe that students with special needs to be placed in small adapted groups where students have similar needs is to exclude pupils. While others argue that the inclusion can sometimes lead to exclusion. The aim is to investigate what meaning teachers and special education teachers gives the concept of inclusion in school and what consequences it entails in teaching. This study is based on a number of qualitative interviews of teachers and specialist teachers to obtain answer of the following questions.Has the concept of inclusion and integration the same significance and meaning according to those asked teachers, special educators and special educators?Which students should be included, according to those asked teachers, special teachers and special teachers?What is required to work from an inclusive perspective, according to the asked teachers, special teachers and special teachers?Perceive the asked teacher, special educators and special teachers some disadvantages of inclusion?Which students receive special education instruction in the schools were asked?Do the asked teacher, special educators and special teachers think that there is a school for all?The results of this study is that teachers and special instructors have difficulty indistinguishing the concepts and that they puts the same emphasis on inclusion as the integration, the students must adapt to school and not vice versa.

This study is about how the dialog can help students with special needs to feel participation and inclusion in the class and the teaching. My purpose with this study was to look for how the students with special needs interact with other students and teachers through the dialogue. I also wanted to know if there is any positive and negative effects to teaching students with special need in the classroom compared with the teaching at the special teacher.I have taking purpose of the sociocultural theory in my study because it says that children learn together when they communicate with each other. The theory central words are dialog and scaffolding in the zone of proximal development. I also describe central words like participation, inclusion and students with special needs in the special teaching.I have investigated in four interviews, two of them were with a teacher and a special aids teacher, and two of them were students with special needs.

How do special educators work to include children with special needs in preschool? That was the question that our thesis proceeded from, and the purpose was to get an insight in the methods used by the special educators to achieve inclusion. Our questions were: ? Is Swedish preschool a place for inclusion? ? How are special educators work organized and focused? ? Which experiences do special educators have working with children with special needs in preschool, and what role do they mean that inclusion plays in this work? Our procedure in this enquiry was to perform semi-structured interviews with 5 different special educators in two different cities. Interpretation and analyis proceeded from three different theories: Urie Bronfenbrenner?s ecological systems theory, John Bowlby?s theory of attachment and Karsten Hundeide?s sociocultural theory. The result showed support for the idea of the Swedish preeschool as a place with many opportunities for inclusion. We have also seen how both money and political decisions has an impact on which possibilities the preschools receive to work with inclusion. In addition it became apparent that the methods used by special educators differed depending on both cities and districts.

AbstractThe aim of our study was that from a Preschool Manager?s perspective to describe, analyze and understand the function of special education and the Special Education Teacher?s profession within preschools. We conducted twelve interviews with Preschool Managers in two northern Swedish municipalities. From a theoretical base, we used both the relational and categorical perspectives. All answers from these interviews have been analyzed from these perspectives.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

From autumn 2008 Sweden has reinstalled the Special Education Needs teacher education. For future special education teachers and active teachers in the field, it is important to know the history and be aware of future visions to create a good role for the Special Education Needs teachers. This study examines attitudes towards special education and Special Education Needs teachers amongst school principals and classroom teachers at seven schools in Umeå municipality. School principals were interviewed, and a survey was handed out amongst the selected General Education teachers. From this it appears that school principals have a picture of special needs education and Special Education Needs teachers' work that corresponds well with the objectives of the school's governing documents.

The aim of the study was to understand how an elementary school interpreted and worked with the law Skollagen (SFS 2010:800) concerning special needs in school additionally in which way a neuropsychiatric diagnosis might interact with the interpretation. To answer the aim we used following research problems: How does the school define the term special needs and special resources itself? How does the school identify pupils with special needs and work with them? In which way does the neuropsychiatric diagnosis affect the interpretation of the law concerning special needs when it comes to deciding whether a pupil is in need of special recourses? Skollagen (SFS 2010:800) does not define special recourses and does not indicate how the school should use them. We were therefore interested in how an elementary school defined the term and decided to work with it. We based our study upon interviews with 6 respondents whom are central in the process of providing special resources for children in school.

The aim of this study was to investigate which factors teachers and special needs education teachers view as being the main causes of mathematical learning difficulties and from these choose how to educate pupils with these difficulties. The aim was also to investigate how this education is organised at two different schools. An interview based investigation addressed these objectives by using three comprehensive questions:Which factors do the teachers and special needs teachers view as being the main reasons for mathematical learning difficulties?How do teachers and special needs teachers educate pupils with mathematical learning difficulties?How is the education organised for pupils with mathematical learning difficulties at two different schools?This study is based on four interviews of three teachers and one special needs teacher. The people interviewed work at two different primary schools in the same local authority.

The study aims to examine how the people who have received special needs education during their schooling have experienced it.Since I wanted to take advantage of people's experiences of special needs education, I chose to conduct qualitative research interviews. Five people in the ages of 21-26 years old participated in the study.A summary of the work says that special needs education creates mixed feelings, feelings of joy and alienation. The positive as described in the work is that the special education teaching has created a classroom that is aligned along the pupil's needs and circumstances. All informants have expressed that their negative experiences is about them having to leave the common classroom.Keywords: exclusion, inclusion, special needs education, student needs.

The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..