The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

This exam paper has been a collaboration between the writers and System Anderson AB. The assignment was about completing a client application, running on a PDA, and a server application, running as a web service. The web service handles the communication with System Anderssons existing database. The main goal for the application is that it will be used to increase efficiency in storage management. The client application will hold functions for withdrawal, purchase, delivering and inventory.

Background: A common view about people with diagnosed psychosis is that they are socially withdrawn and that they neither cope nor want to engage in social relationships. Newly published specialist books on this subject also support this view.Aims: To unveil further dimensions of the phenomena by explorative analyzing consumers? own depictions about their ?social relationships".Method: The material is taken from a larger study that followed consumers regularly during a lapse of 3 years. Within this material 15 interviews from three respondents were chosen, a selection which gives maximal spreading concerning age, sex and background. The interviews where analyzed by methods based on Grounded Theory.Results: Three main dimensions were identified: supportive relationships, difficulties and Social withdrawal.

The aim of this study was to develop, implement and evaluate a mindfulness- and acceptance-based smoking cessation program in group (MRG). MRG was developed into an intervention consisting of 6 group sessions during 35 days including individual homework assignments. 8 of 10 participants completed the program. In order to evaluate the effect of MRG a quasi-experimental design with pretest and double posttest (second posttest at 1 month) was chosen. At second posttest, 50 percent (of 8 completers) were non-smokers, and the rest showed a decrease in smoking at a rate between 45 and 75 percent.

Concentration of protein in bovine milk is one of the most significant milk quality parameters, to a large extent determining the price for milk to the producer. Mastitis is a common disease among dairy cows, negatively affecting not only milk yield but also milk protein composition. Milk from mastitic cows tends to have lower cheese yield, negatively affected processability properties and sensory quality, due to changed protein quality and composition. Poorer milk protein quality would have an economically negative impact on dairy industry. Only few studies have investigated the short term effects of mastitis on milk protein composition.

Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

Affektens händelseförlopp är automatisk och är den biologiska delen av en känsla, som till exempel rädsla och skam. De positiva affekterna innehåller ett metabudskap av ?fortsätt?, de negativa affekterna ett metabudskap av att ?ändra på någonting?. Affekten skam sätter igång olika försvarsmekanismer, som är till för att reducera denna negativa kraft. De försvarsmekanismer som studien diskuterar är Nathanson´s teoretiska konstruktion som konceptuellt kan liknas vid en kompass (the Compass of Shame).

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

This study examines counselors understanding of body fixation (alt: body image fixation) as a social problem among young women aged 15-25 years. Earlier research on this subject highlights the standards and ideals placed on the female body where happiness is associated with a slim body figure. Research has shown that young women that compare their own bodies with others are at higher risk at developing an unhealthy relationship with their body, which can lead to eating disorders. The data for this study was collected through semi-structured interviews with nine counselors from youth clinics, schools and primary healthcare. The results were interpreted and analysed in the light of social constructionist perspective as developed by Berger & Luckmann and Loseke's social constructionist definition of social problems.

In some coastal areas in Sweden water shortage sometimes appears because the withdrawal of groundwater is greater than the groundwater recharge. It creates a situation where the available groundwater is insufficient to support residents and businesses with drinking water. The high withdrawal of groundwater also creates a risk for saltwater intrusion to drinking water wells. The problem most commonly occurs during the summer when the groundwater recharge is low, but the population is high, due to tourism and summer residents.The purpose of this study was to investigate how local water supply in areas affected by water shortage can be solved as sustainable as possible. The work was divided into three parts where the first part comprised of a literature review on water systems in which four different options were investigated: artificial groundwater recharge, rainwater harvesting, desalination and water reuse.

This is a study that aims to investigate what is being spoken about on an internet forum created for people who suffer from extreme loneliness. The study aims to answer questions regarding the users identity and general opinions regarding live a life of more intense solitude. The basic scientific approach of the study is centered around two terms, taken from Howard S. Beckers book "outsiders" (1997). These two terms are "outsiders" and "deviant careers", both dealing with the subject of deviant behavior.

The purpose of this report is to illustrate potentials and problems with withdrawal of quality timber of birch. The purpose is also to describe possible ways to increase available quantities of quality timber. Former research is reviewed as introduction. The study begins with a prognosis of future volumes of birch timber based on consequence analyze by Swedish Forestry Agency. To illustrate the importance of active maintenance, two stands are estimated and simulated in the Heureka module StandWise.

I have in my thesis performed a survey that builds on interviews of five former students at Mediepedagogiskt Center (Mpc) that is located at Sundsta-Älvkullegymnasiet in Karlstad which is incorporated into Karlstads-Hammarö comprehensive upper secondary school. The sample group of students all has various withdrawal years between 1997 - 2004. The aim of the survey is to evaluate any direct qualities that these students have had that helped them to get a occupation within the media industry after the completion of their education at Mpc. This survey also tries to evaluate whether the orientation of their particular style of education is a factor for achieving employment. Before 1998 the course was divided into three A and B-level courses within the directions, photography, graphic design, text communication, sound production and film/television. After 1998 these are now divided into one A, B and C level courses, and one another level courses on A and B-level. The result shows that something more than? just? a good schooling with high grades is needed to succeed into getting a occupation within the media sector.

SyfteSnusandet har ökat de senaste åren, särskilt bland kvinnor och yngre personer och till flera samhällsgrupper. Rökning har under många år genomgått rigorös forskning och därigenom bevisats vara förenat med ohälsa. Däremot är forskning på snusanvändandets hälsoeffekter eftersatt. En fysiologisk effekt som föreslagits av långvarigt snusande är påverkan på balans (posturalt svaj). Uppsatsens huvudsyfte är att undersöka effekten på balans av ett långvarigt (sex veckor) uppehåll från snus i en grupp av dagligsnusare. MetodI studien genomförde dagligbrukare av snus (n=13) tester av posturalt svaj före och efter sex veckors uppehåll från snus.