This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Introduction: In this study an innovative and multimodal method in family therapy called NVR, Non-Violent Resistence, is examined. NVR is an approach developed by Haim Omer, professor in psychology at the University of Tel Aviv. This approach is described as coming from the ancient ideological roots used by Gandhi in the Nonviolent resistence of oppressive regimes. NVR advocates that the parents give up the desire to control their children. Instead parents should take control of their own lives by actively resisting any behaviors of the child that are damaging.

This degree project shows how four language teachers teach foreign languages with focus oncommunicative competence, and how their vision of teaching correspond to their reality in the classroom. How do they motivate the students in class and are the conditions good enough tohelp the teachers reach the national goals? A teacher?s vision is formed by his or her education and experiences. However, there are a number of factors which can help or hinder a teacher to reach his or her ideal teaching. Among these factors are the curriculum, the preknowledgeof the students and available technical resources.

This study is about gender in classroom situations. The purpose is to examine if gender still exist although the government has educated gender teachers. I have been observing students during lessons and taken notes on teacher´s comments, which analysed. I have come to the conclusion that the students are awase of the power roles conserning gender and gender. In this classroom the heteronormativity still is a common phenomenon.

Background: All the students in the University College of Södertörn in Sweden who are studying to become a teacher, are attending practice education.Purpose: The purpose of this qualitative study was to illuminate and analyze how the students experienced their practice education. My intent was to investigate if the students by their experiences have been affected in their own self-esteem.Method: This is a qualitative study that has been responded by 60 teacher students. The students attended in an internet- survey that included ten different questions.Result: The result of the interviews shows that the self-esteem has been affected, mostly in a positive way.Conclusion: The most common reason that affected the student self-esteem depended on how their supervisor has been treating them during their practice.

The aim with this thesis is to investigate teachers view on gender equality and what this may be due to. Teachers are supposed to follow the curriculum where it is written that gender equality should be encouraged. After interviewing teachers it has come to light that depending of the teacher?s personal interest and the school?s management of the question, there is a difference between how teachers are working with gender equality. That is why we want to know why gender equality should be encouraged and how teachers should reach the aim from the curriculum about gender equality.

Most pupils learn good reading strategies during their first years at school. Pupils who don´t do that will have difficulties understanding written data. As the pupils meet text filled with lots of data they will have difficulties understanding the written text. International studies show that the rusults of Swedish pupils are dropping. This issue got me thinking: What help is given to those pupils with difficulties so that their reading comprehension will increase? Are the teachers actively teaching reading comprehensions and in that case how and when? By observing two teahers of intermediate level, I wanted to find out how theachers help pupils with reading comprehension.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

AimThe purpose of this study is to investigate if there is any variance between masculine and feminine physical education teachers leadership.Are men more authoritarian than woman in their education? Do the influence of pupils have something to do with the gender of the teacher?s? Do the pupils respect masculine physical education teachers any different compound to feminine teachers?MethodWe have studied relevant literature that consider masculine and feminine leadership. The choice was to work with senior compulsory school. We choose the community of Botkyrka, through comfort choice. The criterion for the teachers were that they would have a swedish physical education and have been working at least for 4 years.

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

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.

The purpose of this essay has been to do a study on narration as a strategy in history education. By taking a starting point in the perspective that Shulman calls ?wisdom of practice? and other studies I interviewed three teachers that were all experts in narration. This to have an insight in how they looked at the oral narration and on its role in history education. Is there a common view among the interviewed techers and to what extent are the traits and qualities of story telling described in litterature linked to the teachers? answers?My results show that the oral narration is not a straight and exclusive teaching strategy; it differs from teacher to teacher.

This essay is about the development process I have undergone during my experience-based preschool teacher education. I write about my internal process, about how I as a childcare worker go from assertiveness and believing in myself into fighting doubts, thoughts and feelings as a preschool teacher. The purpose with this essay is to make the difficulties with managing new knowledge and practicing it in real life visible, and at the same time overcome your uncertainty in a new professional role. The essay is based on two stories from my professional life where I, in the first one portray my actions and behavior as a childcare worker and in the second one as a preschool teacher. Based on my stories I try to answer questions as what does the individual learning process look like when going from one professional role to another in the same profession? What impact does theoretical knowledge have on practical knowledge?I have used reflection and writing as methods for my paper.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.