Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

The purpose of this study is to investigate university students, studying social work, attitudes against the drug policies, zero tolerance and harm reduction. This was done by quantitative survey utilizing questioners targeting students in semester one to four at Stockholm University, Department of Social Work. The study included 295 students responding to the questioners. The results have been analyzed utilizing theories regarding attitudes and their influence of different social aspects; social influences, social norms and conformity. The result of this study shows that the students prefer the drug policy of harm reduction over zero tolerance.

This graduate essay treats how the cultural heritage of Gothenburg is mediated in different respect.The various sources that have been studied are literary such as guidebooks and books that tell thehistory of Gothenburg. Internet pages and citywalks have also been studied, as well as theinformation the visitor can extract in the area.The introduction presents the subject of the essay, as well as its significance. In the second chapter isthe mediation of the history behind cultural heritage as well as its present interpretation described.Therefore, in chapter three, is a short version of the history of Gothenburg described. The main partof the essay, the main examination, is treated in chapter four where literary sources, citywalks andsigns in the area are examined. Chapter four ends with a suggestion of how the cultural heritage inVästra Nordstaden could in a better way be mediated to residents and visitors in Gothenburg.The results and concluding discussion in chapter five reflects on what was represented in chapterfour.

The focus of this two year master?s thesis in Library- and Information science is the study of two Swedish Public Library buildings with the examples Lomma and Halmstad. The main goal and purpose of the thesis is to try to uncover which views and values of the public library are expressed in the examined libraries; and to what extent these views manifests are shown in its architecture.The theoretical framework is based on Raymond Williams?s cultural concepts of effective, dominant culture and the two extremities of this culture, called residual and emergent cultures. A second aspect is Yi-Fu Tuans concepts of Space and Place.

The aim of this thesis is to analyse the possibility to identify the FRBR entity expression from existing catalogue records performed within the context of Swedish cataloguing rules. The empirical study uses a sample of records from the catalogue within the library at the University College of Borås. To begin with, the thesis reports some of the earlier discussion about the FRBR model. That gives an understanding of which problems the model has and justifies the study?s delimitation towards expression.

The purpose of this Master Thesis was to study the reader in the informal reading group. To fulfil our purpose we have used the following questions: how did the reader become a reader and what does her reading look like, why do people choose to participate in a reading group, how may the group influence the individual member in her reading and interpretation of a book, does the reading group have a therapeutic function, how does the informant find the group dynamics and different roles in the reading group, and finally how does the informant experience the discussion in the reading group. We have used two studies about reading groups, one by Elizabeth Long and one by Jenny Hartley. Our theory is divided into reading and group psychology. We have interviewed seven women belonging to different reading groups.

All my short stories have been written in an intuitive way according to which no outline of characters, intrigue or plot was made in advance. A consequence of this process is that not even myself as the author is aware of the meaning of the texts and therefore I too have to interpret the stories. Because of the character of the text, I use an analysis of archetypes according to C. G. Jung?s analytic psychology.

BACKGROUND: One of the nurse?s areas of responsibility is to relieve suffering. Research has shown that nurses give an indication of an emotional load in the interaction with dying patients. This means that patients need of relieved suffering gets disregarded because of nurse?s fear of the unknown.

The aim of this study was; from a group of boys and girls description and interpretation of interaction with other young people, personnel and the environment of the youth centre illuminate how the social gender are constructed and maintained at the youth centre. In this study we have tried to analyse the phenomena from an intersectionalistic perspective. Except gender, the analytic category social class have been tried to capture. Our theoretical standing point is social constructivism. Institutionalized structures in our society are constructed by humans, gender is not only a biological construction it is also a man created construction.

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

My essay begins with a story in which I portray different communicative situations at the preschool unit Myran. The children in my story are at an early stage of development and they all suffer from multiple disabilities which inhibit their ways of communicating. Through my story, I describe how I perceive different communication dilemmas in my work place. A difficulty I cover in my essay is how the educator knows if he or she has interpreted a child correctly when it does not have a verbal communication and therefore is completely dependent on the educators? interpretations of its communication efforts.

We were interested in catalogers as human beings and in their reaction to a changed working situation. In the light of the changes which have been made at the libraries during the nineties, we investigated why the very group catalogers reacted with an intense and engaged open debate at the same time as librarians with special competence didn t seem to react in this way. The open debate about the catalogers changed working conditions was held in Sweden, above all at BIBLIST, which is a forum for library-connected questions. This forum uses an email list made particularly for librarians. The situation of the librarians was, to a small extent, also discussed in publications made for the library line of business.

Title: Teaching environment and teachers. A study of how music education philosophies influence instrumental teaching and learning at a community music school. Question of the research: Which Music philosophical ideas can be traced in the instrumental teaching of a community music school? Two teachers and their students have been videotaped. Data from the tapes and from interviews with the teachers and students have been analyzed by means of a category system, which grew out of the theoretical overview.

AbstractTitle: The struggle of ?The war of the sexes?- A discoursetheoretical analysis of Dokument Inifrån?s review of extreme feminism (Kampen om Könskriget ? En diskursteoretisk analys av meningsskapande kring Dokument Inifråns granskning av extremfeminismen)Number of pages: 40Author: Anna OsterlingTutor: Amelie HössjerCourse: Media and Communication Studies DPeriod: March ? May 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: To analyse the debate in Dagens Nyheter from May 2005-June 2005 concerning the documentaries ?The war of the sexes? and to use discourse theory to reflect upon how the texts create different thruths and discources. A second purpose is to analyse how the texts create identities and groups, mainly concerning feminism. A third purpose is to relate the creation of meaning to structures of power and genderrelations.Material/Method: The material consists of 57 texts from Dagens Nyheter published during the chosen period, all relating to the documentaries. The method is textual analysis with a discoursetheoretical persective and analysis of societal structures and power using theories from Foucault, Conell and Säljö.Main results: There are several discourses struggling to create mening around ?The war of the sexes? of which some are greatly antagonistic towards each other.