Is it permissible to swear by (Allah "The Living")?
Yes, it is permissible because "The Living" is one of Allah`s Attributes.
Should a pregnant woman who broke fast because of pregnancy make it up, and is a ransom due on her?
The pregnant and the suckling, if they fear for their health, may break their fast and make up for it, and no ransom is due on them. However, if they broke fast in fear for the fetus and the baby, then they are obliged to make up for it, and pay the ransom which is feeding a needy person for each of the missed fasting days. And Allah Knows Best.
A man break his fast once during Ramadan and he already have an expiation of fasting for two consecutive months. He fasted for a month and passed away. Is it permissible for his sons to fast the remaining month equally?
Fasting for expiation must be performed consecutively. I advise his children to feed sixty poor people, giving each one half a kilogram of rice or its monetary equivalent. This is because if a living person is unable to fast, they are required to feed sixty poor people, and death constitutes an inability. And Allah The Almighty Knows Best.
Is it permissible for the guardian to give Sadaqa (voluntary charity) from the money of the orphans?
It is impermissible for the guardian to donate from the money of the orphans because he is entrusted with the safekeeping of that money, and is prohibited from donating it.