Huvudprincipen i svensk skattelagstiftning är att juridiska personer är obegränsat skattskyldiga, d.v.s. skattskyldig för alla sina inkomster. Undantagsregler har dock införts i lagstiftningen för att begränsa inkomstskattskyldigheten och för detta krävs att man lever upp till vissa förutbestämda kriterier som innebär att man genomför verksamhet av allmännyttig karaktär. De skattesubjekt som i första hand kommer ifråga för skattebefrielse är stiftelser, ideella föreningar, registrerade trossamfund och vissa andra juridiska personer. Skattebefrielse kan medges utifrån lite olika grunder och vid sidan om de generella bestämmelserna som gäller för stiftelser, ideella föreningar m.fl. som bedriver allmännyttig verksamhet kan skattebefrielse också beviljas med tillämpning av olika undantagsregler som införts i skattelagstiftningen. Dessa bestämmelser kan medföra att även andra juridiska personer har rätt till skattebefrielse när man verkar för ett allmännyttigt ändamål. Bestämmelserna är tillämpliga för en heterogen grupp av olika juridiska personer såsom olika sjukvårdsinrättningar, allmänna undervisningsverk m.fl. och även olika namngivna subjekt ingår. Uppräkningen benämns den s.k. katalogen. Ett av de områden som kan anses som allmännyttigt är när man bedriver något slag av utbildning och vanligtvis sker detta inom ramen för det offentliga utbildningsväsendet. När utbildningen bedrivs i offentlig regi är denna från början skattebefriad. Utbildning genomförs också av andra institutioner och vanligt är att t.ex. ett aktiebolag, en ekonomisk förening eller någon annan juridisk person driver skola, en s.k. fristående skola. Ur ett neutralitets- och likabehandlingsperspektiv är det intressant att fråga sig på vilka grunder skattebefrielse kan medges när man bedriver undervisning eller utbildning och det är syftet med denna uppsats. Fokus läggs på vad som gäller för en fristående skola som drivs i ideell föreningsform där jag ska försöka redogöra för alla de olika villkor som gäller. Eftersom bestämmelserna ofta är otydliga och svårtolkade kräver detta en genomgång av förarbete, litteratur och rättspraxis. Skattebefrielsen är omgärdad av många olika villkor och för att klara ut hur beskattning kan ske måste också en rad andra frågeställningar besvaras, både av civilrättslig och av förvaltningsrättslig karaktär. Även dessa olika förutsättningar undersöks. Som nämnts finns vid sidan av de generella bestämmelserna om skattebefrielse även möjlighet för en ideell förening som bedriver skola att få befrielse som ett katalogsubjekt, ett av de subjekt som ingår i den s.k. katalogen. Innebörden av detta är att den ideella föreningen inte söker skattebefrielse i egenskap av sin rätta driftsform utan som ett allmänt undervisningsverk. Villkoren för skattebefrielse för en ideell förening och ett allmänt undervisningsverk utgår delvis utifrån lite olika grunder och även dessa undersöks och hur skillnaderna kan påverka vid beskattning. En stor och viktig fråga är också hur bestämmelserna tillämpas i praktiken, d.v.s. hur ser rättstillämpningen ut. Regelverket som styr skattebefrielsen är som sagt ganska diffust och otydligt och många av bestämmelserna måste tolkas ur rättspraxis. I uppsatsen undersöker jag ett antal rättsfall och försöker visa på hur våra domstolar tillämpar bestämmelserna, vilka fallgropar som finns och hur följsamheten mot bestämmelserna ser ut m.m.

There is a growing consensus that the character of pedagogy must shift from one of teacher- and textbook-directed instruction to one of student-centered learning. This transition stems from the need to maintain the United States’ competitive edge in the world market and prepare young people for a society that is more socially, economically, and politically complex. Progressive educators advocate for a “learning reform” facilitated by digital media, and the skills and competencies that young people develop through using participatory media in an informal setting. This study examined how the use of new media can support subject-area knowledge building and 21st century skills development in nine classrooms in an independent high school. A constructivist grounded theory approach guided the collection and analysis of empirical data. This process took the form of semi-structured interviews with students and teachers, classroom observations, and an examination of course-related documents. A symbolic interactionist perspective framed the data analysis. The study examined wiki use, blogging, microblogging, and document sharing in six high school subject areas: ninth grade History, Latin II, Advanced Placement Art History, twelfth grade English, Anatomy and Physiology, and Environmental Science. Conceptual categories derived from the findings suggest that the use of specific new media tools support subject-area knowledge building, both explicit and tacit. This occurs by promoting participation among all students, which helps students broaden their perspectives through universal access to their peers’ thinking. Findings also suggest that the integration and use of these specific new media tools support the development of certain 21st century cognitive and interpersonal skills. The findings from this study support two substantive theories: 1) The use of new media support knowledge building and skills development through increased participation, leading to broadening students’ perspectives about subject-area content, and 2) as students engage in knowledge building activities, specific features of new media support the development of specific 21st century skills within the cognitive and interpersonal domains. The results of this study provide educators with a set of guidelines to consider as they integrate new media into subject-area curricula, and offer an agenda for further research on a local and national level. / text

Thesis (Ph. D.)--University of Texas at Austin, 1999. / Vita. Includes bibliographical references (leaves 164-175). Available also in a digital version from Dissertation Abstracts.

The problem of this investigation was to clarify the responsibilities of the employer participating in the VOE program. Three major purposes were stated: (1) to determine the role expectations of employers of VOE students as perceived by employers participating in the program; (2) to determine the role expectations of employers as perceived by the VOE teacher-coordinators; and, (3) to determine if any significant differences existed between the employer perceptions and those of the teacher-coordinators. To obtain information, questionnaires were sent to a random sample of fifty employers participating in the VOE program during the 1983-84 school year. An identical survey instrument was administered to thirty VOE teacher-coordinators in Fort Worth. A Chi-square test of independence was applied to the data to test the hypotheses, with the .05 level used as the point of rejection. Of the seventeen surveyed possible role functions addressed, a majority of the employers responded positively to sixteen, were undecided about one, and responded negatively to none. A majority of the teacher-coordinators responded positively to eleven, were undecided about six, and responded negatively to none. One significant difference existed between the employer perceptions and those of the teacher-coordinators concerning one training responsibility which resulted in the rejection of one of the stated null hypotheses. As a result of the study, it was concluded that employers' views are more positive toward their training responsibilities than those of the teacher-coordinators; teachers are more indecisive about the employer responsibilities; employers are more willing to accept responsibility for training—in all areas except basic skills—than teachers are willing to delegate; and, if VOE teacher-coordinators continue to resist allowing employers to take added responsibilities in training students, the VOE program will continue to fail in meeting the demands of the market place.

The results of the Advanced Placement exams given to students in 2006 were disaggregated according to gender. The level of performance was compared between males and females using Cohen's d. The standardized differences between male and female performance group levels were compared to previous results for the 1992 Advanced Placement (AP) exams. One purpose of this study was to determine whether or not the male-favored results that existed in 1992 still existed in the 2006. This study found that differences still exist in results based on gender and no real progress has been made in reducing the gap in achievement between males and females. A second purpose of this study was to compare and contrast the local data to the national data set to see if scores in Brazosport were similar to scores collected at the national level. To determine if similar results would be obtained at the local level the results of 267 Advanced Placement exams taken by 190 students from Brazsosport Independent School District in 2006 were disaggregated according to gender. The level of performance was compared between males and females using Hedge's g. Because of limited sample size, only 9 Advanced Placement exams were reviewed at the local level. This study found that the results from Brazosport were, in many cases, quite different from those found on the national level and there was no pattern to explain the variation among the differences. This study supports the collection of local data for monitoring gender bias that might exist on Advanced Placement exams. The data collected in the current study indicates that individual district progress in overcoming gender differences that historically have existed in specific scores on the AP exam might be overlooked if only national data is reviewed.

"It has been the aim of this study, through a survey of a representative number of the public schools in the state of New Mexico, to reveal the extent of instrumental music offered through the mediums of the physical and integrated organizational factors involved, and to show the response to the program through the measurement of student participation." leaf 3

The Swedish school characterizes a non-confessional religious education, which such education cannot be found in majority of countries in Europe. Despite the influential secularization of society and the individual, there is a notion that proclaims that the non-confessional religious education is not entirely neutral and objective as the syllabus outlines. The purpose of this study is to analyze the non-confessional religious education in a multireligious public school and a Christian independent school. The main purpose of the thesis is to identify the non-confessional religious education and how it is applied in practice in the different school forms. At the same time, it is relevant to examine as regards the space of the religions in the subject of all world religions, partly in scope and partly in content. The method performed is distance interviews by telephone and e-mail due to the prevailing situation with Covid-19. Results of the study show that both school forms are based on a non-confessional religious education, on the other hand shows the empirical material that the public school pays more attention to Christianity in their religious education unlike what it does in the Christian independent school. This is due to various factors such as the location of the municipal school, the student’s response and relationship to other religions which will be discussed in this essay.

Denna studie undersöker huruvida studier på fristående gymnasieskola påverkar sannolikheten att påbörja vidareutbildning på högskola eller universitet. Detta studeras genom användande av paneldata över åren 2008-2021 för samtliga 290 kommuner i Sverige. För att analysera datan används metoden multipel regressionsanalys både med och utan fixa effekter för år och kommuner. De prediktorer som hålls konstanta i studien för att mäta effekten av andel elever i friskola på övergång till vidare studier är grundskolebetyg, unga i ekonomiskt utsatta hushåll, utländsk bakgrund och lågutbildade föräldrar. Resultatet visar inledningsvis, vid både enkel linjär regression och vid hänsyn till årsfixa effekter, en statistisk signifikant positiv effekt på övergång till högskola och universitet. Med det sagt försvinner både det positiva sambandet och den statistiska signifikansen när även kommunfixa effekter inkluderas. / This study examines whether the proportion of students in private upper secondary school affects the proportion of students at college or university. This is studied using panel data over the years 2008-2021 regarding all 290 municipalities in Sweden. The data is used for the multiple regression analysis method, both with and without fixed effects regarding years and municipalities. The predictors used in the study to measure the effect of the proportion of students in independent schools are primary school grades, youth in economically disadvantaged households, foreign backgrounds, and low-educated parents. The results show that the proportion of students in private upper secondary schools initially, using simple linear regression and yearly fixed effects, has a statistically significant positive effect on further studies. With that said, the positive effect fades away when the fixed effects for municipalities are added. In addition, the result is no longer statistically significant.

This study was supported by the Texas Education Agency and initiated by a consortium composed of Apple Computer, the University of North Texas, and the Hurst-Euless-Bedford Independent School District, one of the six schools involved with the Columbus Project. The problem in this descriptive study is to determine if training teachers to use application, management, and instructional software on the Macintosh computer will increase their productivity. The sample of teachers involved with the study volunteered for the training.

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