The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

SAMMANFATTNING Syfte: Att med kvantitativa metoder försöka finna faktorer som kan förklara skillnaderna i mängd antibiotikaförskrivning mellan tandläkare i Skåne och Västerbotten i Sverige. Metod: I denna utredande demografiska studie, gjordes en initial sökning i databasen Pubmed för att finna kvantitativa faktorer som påverkar tandläkares antibiotikaförskrivning. Statistiska uppgifter hämtades sedan från olika svenska register och tolkades för resultatet. Resultat: Ingen enskild faktor som undersöktes kunde förklara den högre förskrivningen av antibiotika som ses i Skåne. Resultaten stödjer hypotesen att det inte finns någon kvantitativ faktor som kan förklara Skånes förskrivning av antibiotika. Slutsats: Skillnader i mängd ordinerad antibiotika mellan de två regionerna i Sverige kunde inte förklaras genom att undersöka de kvantitativa faktorerna som använts i denna studie. Skillnader i förskrivning är troligen ett resultat av kvalitativa faktorer och fler studier inom området efterfrågas. Nyckelord: antibiotika, förskrivning, tandvård, Sverige.

This study aims to contribute to the existing research field of Swedish arms export by examining the motives behind how the Swedish government and ISP have warranted arms export to countries in or on the brink of armed conflict after the change in law in 2018. The current Swedish legislation from 2018 with its basis in international legislation does not allow arms export to countries in or on the brink of armed conflict, but it still occurs due to a law that allows for exceptions if the arms export aligns with Sweden's interest in security policy. Earlier research has been conducted in the field and stated that Sweden?s progressive brand makes it possible for Sweden to export arms and still come across as a peaceful country, and that the Swedish government is involved in the arms trade which is essentially a private market. The analysis uses the theory of militarization to establish possible motives and a theoretical framework.

AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.

För många närstående förändras livet radikalt när  en anhörig diagnostiseras med hjärtsvikt. Att leva med hjärtsvikt är som att "knacka på dödens dörr och aldrig veta vad som är att vänta av morgondagen". Att stanna hemma och vårda en en anhörig under palliativ fas innebär stora påfrestningar i närståendes liv. Syfte: Att belysa närståendes upplevelser när anhörig med hjärtsvikt vårdas palliativt i hemmet. Metod: Studien utfördes som en allmän litteraturstudie.

Bakgrund: Övervikt och fetma är en global epidemi. Fetma kan orsakas av arv, miljö och beteendemässiga faktorer. Övervikt kanleda till flera följdsjukdomar. Viktminskning kan ge ökad livskvalité pch psykiskt välbefinnande. Ur ett hälsoekonomiskt perspektiv är det av vikt att det hälsofrämjande arbetet startar tidigt i barndomen.

The study focuses on the use of poetry in language teaching in the lower grades in the Swedish school. Poetry has a reputation of being an art form with such specific rules and structures that children and teachers think that it is something that they do not have the ability to work with.  The purpose of this study is to get an understanding of how poetry is used in educating children. My research is based on the following questions. To which extent is poetry being used in schools and how is it being used?Can you as a teacher see any effects on childrens language development by using poetry?As a part of my study I have met with and interviewed four different people, who in one way or another is involved in teaching children. Two working teachers in the lower grades, one pedagogical resource and one artist that work with teachers in reaching different goals through the help of aesthetic processes.

Sports Marketing is a growing part in the world of sports today. Our main purpose of this paper was to analyze which role marketing plays for an ice hockey organization in the Swedish elite today. For this study we did a case study research on the Swedish team Södertälje Sportklubb, where we interviewed seven people. In addition to the people in the organizations we chose to interview two sport journalists. This research was made from an organizations point of view and all of the interviews were of qualitative character.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

Background: The Swedish life-insurance business has been extensively criticised lately due to broken promises to customers as well as due to scandals that some companies within the business have been involved in. The companies within the Swedish life-insurance business find themselves in a so- called crisis of confidence, something that is created in and by media. A company that finds itself in a crisis of confidence somehow have to manage the situation and crises of confidence can also result in different kinds of changes. Purpose: The aim of this thesis is to explore and analyse how individual life- insurance companies manage crises of confidence. As a consequence, the aim is also to investigate in what way crises of confidence are initiators to change.

Background: The Swedish life-insurance business has been extensively criticised lately due to broken promises to customers as well as due to scandals that some companies within the business have been involved in. The companies within the Swedish life-insurance business find themselves in a so- called crisis of confidence, something that is created in and by media. A company that finds itself in a crisis of confidence somehow have to manage the situation and crises of confidence can also result in different kinds of changes. Purpose: The aim of this thesis is to explore and analyse how individual life- insurance companies manage crises of confidence. As a consequence, the aim is also to investigate in what way crises of confidence are initiators to change.

Master thesis in Business Administration, Swedish Business School at ÖrebroUniversity, spring semester 2012Authors: Anders Oskarsson & Christian UhlanderTitle: I?m going to make you rich! -With a little help from PiotroskiResearch objective: This paper examines whether a simple account-based analysis strategy,F_SCORE, can improve returns earned by an investor. The results show that F_SCORE generated a69,7 % annual return between 2001-2010 at the Swedish market, which was better than the furtherdeveloped model A_SCORE. Overall, the evidence suggests that the market does not incorporatehistorical information into prices in a timely manner.Methodology: The foundation for this thesis is based on a quantitative approach and empiricalmaterial is gathered from Thomson Reuters Datastream for the Swedish market..

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

Most companies and organizations today depend on technology connected to the Internet. Schools and offices have therefore been providing computers, phones and other technology to the employees. The recent technological development and decline in prices for technology have contributed to making these products a part of everyday life for most people. This has made it very common for employees and students to bring their own devices into school and workplaces.The aim of this study is to define what "Bring your own device" means for Swedish companies and organizations and how it has been implemented in those. The aim is not mainly to generalize to all Swedish companies but create an understanding how the trend is used to provide a basis for continued research in this area.