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.

There is a discrepancy between national school guidelines towards inclusive education, and the current political trend towards economic efficacy, that may be problematic for teachers. The aim of this contextual study is to formulate a contextual understanding of the participating teachers? perceptions of their effort to help all their students achieve the goals set forth by school curricula, and use this understanding for the purpose of suggesting points of entry for special needs educators´ guidance of teachers? practices towards more inclusive education.Information was gathered by sending an extensive web questionnaire to all teachers within a given headmaster´s administration, sending web questionnaires to a majority of third grade students taught by those teachers, conducting interviews with a few of the participating teachers as well as with the special needs educators, carrying out a classroom observation, and gathering additional information concerning working conditions and social interactions.The data gathered in this case study has been subjected to an analytical process comprising of an assessment of the degree of inclusive approach, using the Inclusive Approach through Participation as well as the Framework of Participation, technical triangulation of all data post the inclusive assessment, and analysis of context by the Ecology of Human Development/the Bioecological Theory.The analytical process has resulted in a contextual description that has enabled me to suggest possible points of entry to be used in special needs educators? guidance of teachers? practices towards inclusive education. The degree to which there exists a collegial sense of security, varied forms of teacher-student interactions, collegial cooperation, pedagogical discussions, a dialogue in search of mutual understanding, and consequent follow-ups appears, in the light of the limited selection of participants, as relevant to these teachers ability to help their students.Further research is needed to identify valid points of entry for special needs educators? guidance of teachers? practices towards inclusive education.

In focus of this study lie students of an upper secondary school in a multicultural district, where more than 60 % of the students fail to reach the national goals for education. Since this particularly exposed group of students receives little attention during my studies in the Special Educational Teacher Programme, I have felt an ever growing urge to examine this group closer. As a basis for this study stands theories on how children and youths, in particular those of immigrant background, need holistic consistency and continuity in order to be able to build a positive development of identity. The purpose of this study is to explore the possibilities of developing parent cooperation in a multicultural district, through finding out what teachers and parents expect and desire from parent cooperation. I also want to find out how parents and teachers think that a working parent cooperation affects the student.

 The upper secondary school has a responsibility to give every student enough knowledge for a healthy life after they finished school, this is stated in the curriculum. Although the way of reaching this knowledge or what knowledge that is to be obtained regarding health is not stated in any way, this is the teacher's job to figure out. This knowledge shall be the same regardless of where you live, this could prove to be a problem as different teachers interpretation of health will reflect the pupils knowledge of their own health. This work points out some of the problems that can arise due to the complexity of the concept of health as there are no guidelines in the curriculum that could be of help for teachers'. Through interviews with active physical education teachers and questionnaires for their pupils this work illustrates several aspects of problems most likely occurring in school regarding the health education..

Denna studie bygger på huvudfrågan: Har musiken i grundskolan någon påverkan på elevens inställning till musik senare i livet? Under studien har nya infallsvinklar tagit form och lett studien till resultatet: Musiklärarens påverkan. Från en relativt smal syn på musikundervisningen i grundskolan har element som t ex läroplaner och ledarskapsteorier vidgat studiens syn för vad musiklärare i grundskolan har haft för styrmedel genom tiden för de fyra läroplanerna, Lgr 62, Lgr 69, Lgr 80 och Lpo 94. Denna studie kan urskilja att det har skett en progressiv utveckling av varje ny läroplan, och att lärarrollen har utvecklats med denna process. Musikundervisningen i grundskolan har gått från en traditionell till en mer öppen undervisningsform.

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.

För att värna om finansiell stabilitet utförs kontinuerligt bedömningar utav de risker och hot som återfinns mot det finansiella systemet, man granskar också det finansiella systemets motståndskraft emot dessa. För att förhindra att nya bankkriser uppstår införs med jämna mellanrum nya regleringar. Däribland skall en ny redovisningsmodell implementeras för redovisning utav kreditförluster ? Expected loss model. Denna redovisningsmodell ger upphov till ett ökat inslag av bedömningar vid redovisning utav kreditförluster.

Kombinerat bostadshus, kontor samt kommersiella lokaler längs Hornsbruksgatan, Södermalm. Den bärande, stadstypologiska idén är att möta respektive typologier från Hornsbruksgatan och Högalidsparken. På så vis bildas ett gång-/butiksstråk på södra sidan av byggnaden samt ett parkstråk mot norr. Arkitektoniskt vill byggnaden lyfta fram en ärlig och massiv materialitet, samt en rumslig rörelse som kretsar kring denna. Sturkturellt är bjälklagen förskjutna ett halvplan mellan de bärande väggarna, så att denna rumsliga rörelse även sker vertikalt inom lägenheterna..

This study is about what teachers in primary schools say that they are doing to create a school for all.The purpose of this study is to find out what teachers in primary schools say that they do on their mission to create a school for everyone and how they organize teaching to achieve this. The study was conducted as an interview of five teachers from elementary school of different gender and with a qualitative method because it provides a great opportunity to problematize, interpret and understand the responses of the interviewees.The results show that all the teachers think that their mission is to teach so that they can give each student what they need to achieve the goals. This may not be every day but over time, they hope that all students feel that they get so much of the teacher's time that they need..

Problembakgrund: Den traditionella investeringsstrategin består av bland annat Modern Portföljvalsteori och Capital Asset Pricing Model, men på grund av empiriska problem efterfrågas alternativa investeringsstrategier. Denalternativa investeringsstrategini denna uppsats består av småbolags-, värdebolags- och momentumeffekt. Detta innebär att forskning visat att investering i småbolag tenderar att ge högreavkastning än i stora bolag, att företag med högt värde tenderar att ge högre avkastning än tillväxtbolag och att man bör satsa på förra årets kursvinnare.Syftet: Syftet med denna uppsats är jämföra, småbolag med stora bolag, värdebolag med tillväxt bolag och årets kursvinnare med årets kursförlorare, på den svenska marknaden för åren 1996-2012, för att se om den ena ger högre avkastning än den andra. Vi vill se huruvida dessa effekter finns på den svenska marknaden.Metod: Vi har använt en kvantitativ studie och jämfört avkastningen mellan de båda grupperna. För att sedan se om vi finner någon signifikant skillnad har ett T-test använts.

This study aims to investigate how and why teachers use social media to reach their students, and how they handle different levels of computer literacy among students.The purpose of this study is to investigate the experience of teachers using social media in their teaching. I have done interviews with two teachers, who use social media in different ways. One of the teachers makes her students publish their work on the Internet on wiki-spaces, and the other one use Facebook for discussions and teamwork. This report uses the pedagogy theories laid forth by Vygotskij as a vantage point to analyze the answers from the teachers. I have also looked at some of the published student texts on the Internet.This study concludes there are students who don?t have access to computers and Internet at home.

Nivå: C-uppsats i MarknadsföringLärosäte: Institutionen för företagsekonomi vid Umeå UniversitetFörfattare: Peter Björklund 840831-8510, Johan Gustavsson 860928-7852pebj0001@student.umu.se, jogu0010@student.umu.seHanledare: Sofia Isberg, sofia.isberg@usbe.umu.seTitel: Drivkrafter bakom grön marknadsföring ? en studie av två BranscherProblembakgrund: Grön marknadsföring är ett relativt nytt koncept. Under de senaste 30 åren har oron över de sociala och miljömässiga konsekvenserna av handel ökat och en debatt har tilltagit rörande förhållandet mellan marknadsföring och den fysiska miljön. Därav är det av yttersta vikt att förstå varför företag satsar på att producera gröna alternativ, det vill säga vilka drivkrafter som ligger bakom detta.Syfte: Denna studie syftar till att förstå vilka drivkrafter som ligger bakom ett val att satsa på grön marknadsföring. Vidare så syftar denna till att jämföra skillnader och likheter i drivkrafter att satsa på grön marknadsföring mellan två branscher.Metod: Denna studie är en kvalitativ studie.

This work examines the students´ thoughts on climate change with a focus on carbondioxid through photosynthesis and the carbon emissions from cars. The study is based on two subject areas, one with a focus on enhanced greenhouse effect, and the other focusing on photosythesis. The survey was conducted by means of qualitative interviews with students in grades four and six. The results describe that student´s understanding for photosynthesis and the carbondioxids function for photosynthesis doesn´t change significantly from grade four to grade six. I have divided the students inte three levels based on their understandingof the various fields, and their use of adequate concepts.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

This paper is built on a studytrip to north India i made under the autumn 2005. The purpose for this trip was to give me as a teatcher an experience and insight how to work with art in another culture. I´ve been in ?Upper Dharamsala? even called Mcleod Ganj and visited art schools and a great artist . Too implement my investigation i have made interviews and observations in schools and i also hade the chance to spend a hole day with a great artist in India, my impresions was many, and i learned so mutch with this yourney.