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.

Today is one of the goals with zoos to conserve endangered species and some animals may also become reintroduced. But behaviours can change in generations of captive animals because of environments that differ from the wild. Animals must then be prepared before being reintroduced and predator training enhances the animal?s chance to survive in the wild. When training animals to avoid predators it is often necessary to use frightening stimuli.

Föreliggande studie syftar till att genom en visuell innehållsanalys kartlägga gemensamma drag i 120 universitetslogotypers visuella utformning, samt undersöka samband mellan dessa karaktärsdrag och universitetens internationella rankningsposition.Med utgångspunkt från topprankningslistan Times Higher Education World University Rankings med 400 internationella universitet, indelade i fyra grupper i intervaller om 100 (d.v.s. rankningsposition 1?100, 101?200 etc.), valdes 30 universitet ut per grupp genom ett obundet slumpmässigt urval. Logotyperna för universiteten inhämtades främst från deras grafiska manualer.I studien presenteras förekomsten av generella drag med avseende på färg, typografi, typologi, detaljrikedom samt innehåll och form. Resultatet visade på tydliga gemensamma drag med i regel en till två dominerande karaktärsdrag per kategori.

Traumatiska skador och kotledsinflammationer kostar hästägare och försäkringsbolag stora summor varje år. För hästägaren innebär dessa skador dessutom förlorad tid för träning och tävling samt stress och oro. Under år 2005 genomfördes en större enkätstudie (ännu ej publicerad) med syfte att identifiera riskfaktorer för uppkomsten av dessa skador. Den innehöll bland annat 10 frågor där hästägare skulle uppslatta hästens temperament. Dessa frågor är utformade som så kallade VAS-skalor (Visual Analogue Scale) och är de som analyserats i detta arbete.

The purpose of this study was to investigate how the special education, for children with language impairment in preschool, was organised in a municipality in Sweden. The study was based on interviews and field studies as the primary research tools in qualitative and ethnographic method. The result showed that special education teachers were localised in different geographic areas of school and that there were preschools that lacked special educational expertise in language impairment. Literature and the importance of playing for language development were emphasised as well as the use of signs and visual aids as augmentative and alternative communication. In the preschool for children with language impairment, the teachers carried their knowledge into practical and pedagogical work.

Many species of amphibians are threatened both in Sweden and globally. The causes are many and a main factor is habitat alterations which often results in populations being isolated. Changes in the agricultural landscape have among other things resulted in small water bodies being filled and dried out and that has severely affected the Swedish amphibians. Swedish amphibians are depended upon small water bodies for their reproduction. Wetlands have been constructed to reduce the impacts of the eutrophication in the Laholm bay.

The aim of this paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

The aim of this study was to investigate patients? experiences of pain during dental hygienist treatment and scaling. The study is based on a questionnaire and includes 129 patients, from four dental clinics in Skåne, Sweden. The questionnaire consisted of ten questions with a Visual Analogue Scale as a main question. Questions about age, gender and dental anxiety were also included.

?Childs pedagogic material ? A qualitative study of child?s use of pedagogic materials available at five nursery schools and about their teachers thoughts about the display of the pedagogic material?In the nursery preschool the environment and the educational materials have always had a central place. That's why it has been chosen to study and observe five preschools and interview sex teachers, in an attempt to understand the teachers thought about the choice of material and the choices of material that the children used. The reason I do this is to see what the underlying idea about the materials the children use is, and why educators choose to make certain materials visible. The purpose of this study is to examine the educational materials that are used to stimulate children´s learning and examine what determines the choice of educational materials.

Background. With the mental health care reform 1995, the long-term mentally ill patients were meant to be integrated in the society. Instead, they became ?deported? to mental health care. Aim.

Landscape architecture is a visual profession, but other senses also affect our interpretation of a place. Sounds can give us a lot of information about an environment, and they are often perceived as positive. Despite this, research about outdoor sounds most often focus on the reduction of unwanted sounds ? noise ? but the absence of noise does not result in a good soundscape. To accomplish this, sounds we appreciate are needed.

Syftet med denna undersökning var att undersöka barnmorskans syn på kostrådgivning till gravida kvinnor, om och hur de ger information om kost och i så fall vad de informerar om. Vidare undersöktes till vilken grad barnmorskorna på mödravårdscentralerna följer de rekommendationer om kost till gravida kvinnor som Svenska Livsmedelsverket tagit fram. En deskriptiv tvärsnittsstudie genomfördes bland samtliga barnmorskor på mödravårdscentraler i Uppsala län. Det var 36 barnmorskor som deltog i studien (53 % svarsfrekvens) och som besvarade ett webbaserat frågeformulär. Resultatet från undersökningen visar att barnmorskorna ofta ger kostråd till den gravida kvinnan i samarbete med dietisten.

Denna studies syfte är att se på rörlighet på arbetsmarknaden utifrån ett individperspektiv och hur vägledning kan vara till stöd på individnivå. De frågeställningar arbetet behandlar innefattar sju individers erfarenheter av arbete,vägledning och utbildning. Utifrån dessa faktorer behandlar vi teorier kring rörlighet och matchning till arbetsmarknaden. Vi har genomfört en litteraturstudie i kombination med en empirisk undersökning med sju kvalitativa intervjuer. De slutsatser vi drar är att vägledning kan påverka individers rörlighet på arbetsmarknaden och att vägledning kan bidra till att individer matchas till utbildning och arbete.

The degree project has been implemented abroad in Brisbane, Australia. A literature study has beenperformed parallel to the practical work within the subject »Corporate identity through graphicaldesign«. In this study deeper research has been made concerning the establishment and manifestationof a corporate identity and its program. The knowledge given from this study has been put into practicethrough two larger projects.The first project was carried out at De Pasquale, advertising agency in Brisbane, where a corporateidentity program was designed for a new company. The company is a fitness centre, called KnockoutFitness, which specializes in different types of boxing training sessions such as Boxing, Thai Bow andBoxercise but also Aqua aerobics.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.