On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the Prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The Prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the Prerequisite can refer to both the shares in the receiving or the transferring company. When the Prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four Prerequisites need to be met. This thesis analyses the fourth Prerequisite based on the principle of legality. The Prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

This paper has focused on specific aspects of the law concerning the 3rd paragraph of The Care of Young Persons Act (1990:52), LVU. The purpose of this study was to examine the Prerequisite other social destructive behaviour in four cases where youths has been under compulsory institutional care because of their computer gaming. The study was composed on a legal dogmatic method and a legal sociologist perspective. The legal dogmatic method implies to examine the law and its elaboration, the legal sociologist perspective focus on the consequences and causes of the court of law. The study shows that problematic computer gaming is an increasing problem in society and that other social destructive behaviour is a wide Prerequisite that need new amendment in order to ensure citizens certainty..

The purpose of this thesis was to examine the municipal guidelines regarding the construction of the Prerequisite "other living expenses", and how the construction of the Prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm?s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law.

In Based upon disciplinary foundation... ? A study on teachers? Prerequisite for continuing pro- fessional development (CPD) I have examined the Prerequisites that teachers in Nacka have for CPD, due to the new school law that states that all teaching must be based upon disciplinary foundation and proven experience. According to a recently published governmental report, as well as international research, not only structural aspects like time and financial compensation are crucial to whether teachers continue their development. Encouragement from the principal and colleagues are also a contributing factor; and not to mention those factors combined.There is a world wide shared consensus among educational researchers claiming that one very important piece in creating a successful school is having a well-educated and updated staff.

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important Prerequisite in the statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

AbstractMy essay is about pupils with difficulties in mathematics. I have choosed to do a literaturestudy and interviews of teachers to get some answers to my framing of the questions.· What is mathematical difficulties?· How do we discover pupils with mathematical difficulties?· What can a teather do to facilitate for pupils with mathematical difficulties?· What resources is there to help pupils with mathematical difficulties?I have done my investigationin two schools to be abel to see if the schools are working in the same way and have the same Prerequisite of pupils with mathematical difficulties.By doing an interview with both teachers and remedial teachers I have got a better insight how to help pupils in the best way. Both of this schools are putting the pupils in the middle and give them wath they need to get to the destinations that claims. The procedure are not the same between the schools.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a Prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

There is a settled stereotype for women and men which give them different possibilities in our society. The schools, which are one of the most important sources of knowledge, have a great possibility to influence. This is the reason why we are interested in how the schools are working with a project, which we will call X henceforth. What was the purpose with the project and what does it contain? What is missing in the former education, since the project was started? Are there any obstacles or Prerequisite in the design of the project or in the school teaching on the basis of X? We have done interviews in the gathering of empirical material to find out all the answers to our questions.

This paper is intending to examine the intercultural aspects of two teaching aids used in Swedish schools today. How does the material take the students Prerequisite in consideration? Is every student included in the material in order with the standpoint and laws in the Swedish school system? And if they are not, who is the outsider in this occasion? With intercultural pedagogy lies the idea that everyone is unique and that teachers has an opportunity to develop and make student grow mentally. Intercultural endeavor is to learn to accept our differences and see them as assets instead. The theory?s used in this paper in mostly the postcolonial theory with its dividing between "us" and "the others"..

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.

AbstractBackground: Relation means the relationship between two parts. By creating a good relation between nurse and patient you can conduce a better caring. Aim: The aim of the study was to illustrate the relation within palliative care from nurse- patient perspective. Method: The study is a literature review where ten articles were analysed with qualitative content analysis. Results: The findings showed that knowledge, communication, continuity, silence and availability were the most important thing for the nurse in the relationship.

The purpose of this thesis is to investigate how a public library, as an information center and a meeting place, may contribute to bring Swedes and immigrants closer to one another, which is a Prerequisite for integration. To realize this purpose, I have asked three questions. Which conditions and demands are stated in central documents for libraries immigrant activities? What do the library called Biblioteket Västers multicultural activities contain? How does the library conceive its object to strengthen immigrants identity so that its activities, contribute to integration? As method, I have used hermeneutics, which means that I have interpreted the thesis material. In the theory I have described relevant literature and confirmed the importance of identity, language and the majoritys acknowledgement for integration.

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental Prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

The purpose of this study was to look into how evidence evaluation in verdicts considering 2 § LVU (Care of Young Persons Act) linked to honor related problems are handled by the County Administrative Court of Stockholm. The questions at issue were how the County Administrative Court handles the Prerequisites regarding 2 § LVU verdicts, how the County Administrative Court proceeds when evaluating evidence in 2 § LVU verdicts, and how the County Administrative Court handles indications of that a child is living in an honor-related context. To answer this, five verdicts have been analyzed. In addition to this, two interviews were made as a complement. In the analysis of the collected material, the authors proceeded from a theory of evidence and used a hermeneutic method for the analysis.