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.

The purpose of this thesis is to study how Malaysia Airlines communicated during the two largest crises of 2014. Key questions to be answered are: Did organizational hypocrisy occur? If yes, in what way? Which communication strategies were used? Did the company mediate an unequivocal message and how was the information framed? Did any aggravating factors, which worsened the organization?s reputation, appear? How did Malaysia Airlines manage possible rumours? Was the word contact used as a keyword? The method of choice is a quantitative content analysis and the material consists of 20 different analysis units. These analysis units were collected from social media and Malaysia Airlines website. The quantitative content analysis is based on the theory Situational Crisis Communication Theory, taken from PR, Strategy and Application, Managing Influence, by W.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.

Title: Older people's experiences of exercise training: a survey based on a descriptive design.Course: Public Health: Theory and method of application and degree, 30 credits. University of Gävle, health education program.Author: Helena AnderssonPurpose: According to earlier research the western population is aging. This may affect, the older peoples`s physical disability in one form or another. The consequences may be that the need off care can increase. However elderly can prevent a variety of age-related diseases by being physically active.

SammanfattningTitel Kvinnliga karriärstrategier i revisionsbranschen Datum 2012-05-31?Författare Besarta Hulaj & Daniel Nilsson Handledare Sven-Olof Yrjö CollinUtbildning Civilekonomprogrammet - redovisning?Kurs 4FE03E Examensarbete Redovisning ? Civilekonomuppsats 30 hp?Inledning Revisionsbranschen har traditionellt sett varit ett manligt yrke, där normen har varit mannen. Trots att rekryteringen av kvinnor och män till revisionsbyråerna är lika stor är det fortfarande männen som bara några år efter inträde når högre positioner och har högre löner än sina kvinnliga kollegor. Ett problem som identifierats i dagens byråer är att kvinnor som inte får ett erkännande från byrån uttrycker att de vill lämna professionsyrket. Finns det då något beteende som kvinnor kan ta till sig för att förbättra sina möjligheter till en mer framgångsrik karriär i revisionsbranschen??Problemformulering Kan vi identifiera kvinnliga karriärstrategier i revisionsbranschen som påverkar certifieringstiden? Kan de kvinnliga revisorernas karriärsmål och deras demografiska situation förklara valet av karriärstrategi och certifieringstid??Syfte Syftet med denna studie är att identifiera kvinnliga karriärstrategier som påverkar certifieringstiden.

Idag finns två dominerande teknologier bland operativsystemen på servrar hos företag ochorganisationer. Dessa båda är Windows Server och Unix/unixliknande operativsystem där Linux ärdet vanligast förekommande. Att välja operativsystem kan göras utifrån olika parametrar somprestanda, inköps- eller licenskostnad, driftskostnad och kompetens inom organisationen. IBMWebSphere Portal är en produkt som kan installeras på bland annat Windows Server och Linux.Uppsatsen ämnade att undersöka vilka skillnader som kunde påvisas mellan Linux och WindowsServer 2003 som plattform för WebSphere Portal och därmed också för WebSphere ApplicationServer med avseende på teknisk prestanda och administrerbarhet. Genom en förstudieidenti"erades de viktigaste tekniska prestandafaktorerna till processoranvändning, RAMminnesanvändningoch hårddiskaktivitet.

Syfte: Syftet med detta arbete är att försöka studera och analysera vilka risker som påverkar prissättningen av en outsourcad kundtjänst för att få den lönsam för callcenterbolaget. Metod: I mitt arbete ska jag intervjua anställda på callcenterbolag om hur förhandlingar av outsourcade kundtjänster går till samt vilken prissättningsproblematik de står inför. Jag ska med hjälp av WebbGPSS, som är ett program för kösimulation, skapa en kösimulator för att studera och analysera olika risker kopplat till personalstyrkans storlek, och hur de påverkar en kundtjänstens kapacitet. Riskerna benämns som stokastiska d.v.s. osammanhängande, fluktuerande och följer inget direkt mönster. Resultat från modell: Modellen visade att det går att studera kapacitetsutnyttjandet på företaget genom en kösimulator. Genom att tillämpa WebbGPSS som ett prognosverktyg kan företaget få bättre insikt i vilka faktorer som påverkar lönsamheten på dess kundtjänst.

The purpose of this thesis has been to; based on interviews with four teachers in Stockholm city, get at picture of preschool teacher?s viewpoint on children?s influence in preschool.Research questions: How is the children`s influence looked upon by the teachers in preschool?, In what ways do children?s influence affect their learning, In what ways are the interviewed preschool teachers working with democracy in preschool?To carry out this thesis, I used the qualitative method. In the qualitative method, use is made of the interview method to collect empirical data with interviews. I interviewed four preschool teachers from three different preschools. This thesis is built upon John Dewey?s philosophical thinking as a theoretical base.The result of this thesis shows that all preschool teachers felt that the application of children?s influence in the daily activities, although complicated, is essential in their work.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

Idag finns en mängd olika ljudkort tillgängliga på marknaden och många av dessa kräver olika instruktioner för samma ändamål. Detta kan leda till stora problem för bland annat spelutvecklare, eftersom det är till fördel om spelet som skall publiceras kan fungera på så många olika datorer som möjligt. Målet med detta arbete är att ljudsätta Clusterball® 2, med OpenAL, Open Audio Library. OpenAL är ett API, Application Programming Interface, som år 2000 introducerades, främst för ljudsättning av datorspel. Detta verktyg används för att skapa realistiska, interaktiva tre dimensionella ljud.

The investigation analyzed the implementation and application of the Swedish National Archives' new Process-Oriented Archives Description Model to activities of the hierarchical, function-oriented and decentralized university organizations.The basic reason why a new archive description has evolved is because documents are becoming more and more digital. It requires a new interpretation of how evidence is secured for their reliability and authenticity, and a new way of looking at provenance, for the purpose of describing and searching electronic documents. The new archive description model's logical structure is based on business processes.The relationship between the new archive description and a function-oriented organization's activities can be seen from the different outlooks of processes between archive activities and activities of the organization. It is also reflected in the modification that all universities have made ??of the new archive description model to be more flexible and pragmatic to fit a function-oriented organization.The relationship between provenance and process-oriented archive description is mainly the link between documents and business processes that produce them.

The main purpose of this study was that, in the light of theories of how street level bureaucrats may affect the implementation of political decisions, examine and analyze the social workers interpretations of the child perspective's impact on the handling of social assistance, and what opportunities and/or limitations they feel that the organizational preconditions means for the application. The survey had a qualitative research approach and consisted of eight thematic interviews with a total of ten respondents operating in five different municipalities. Eight of the respondents were social workers dealing directly with social assitance and two had managerial positions. The results of the interviews were then analyzed with the help of an actor-structure approach to implementation and Michael Lipskys theory of street-level bureaucrats and their role as policy makers. The results of the survey showed that the respondents had relatively similar views on the child perspectives implications for work with social assistance.

Detta projekt går ut på att skapa en stabil och användbar mobilapplikation utvecklad i programspråket Java. Syftet är att underlätta åtkomsten och kommunikationen mellan Studentportalen och studenterna. Slutprodukten är Mittuniversitetets inofficiella applikation, kallad Mittuniversitetets Android-app. som begränsas i första hand till enheter med operativsystemet Android. Genom undersökningar, gjorda via både Mittuniversitetets studentportal i form av en enkät och fysiskt på Mittuniversitetet campus Sundsvall i form av muntliga intervjuer, utreds vilka områden studenterna helst vill ha i applikationen och det är utefter dessa som applikationen utformas.

The development of the web has become an attractive area, with continuously and rapid development in the area it has led to a big change in the way of learning. Learning is a concept with many definitions, but a definition that is many at hand is that learning means that individuals seeking new knowledge and experiences that shape their goals, behavior and environment.With the development of the web a new way of learning emerged, E-learning. E-learning integrates information technology with the traditional learning to offers a flexible way of learning for students where they won't be dependent on time, place or others issues that would prevent their learning. E-learning takes shape of an application, LMS (Learning Management System). Today LMS are widely used in many universities, but with new technique comes new problems. The constant developments of the LMS have made the decision to use LMS difficult.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.