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.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

Pulp- and papermills expend vast amounts of water in order to produce pulp, paper and cardboard. Hence, they alsocreate vast amounts of waste water which has to be cleaned before it can be released into the receiving body of water. Insuch a wastewater treatment plant, tremendous amounts of energy are expended by the aeration in the biologicalcleaning process. This aeration is necessary to supply the microorganisms that shall decompose organic material withoxygen, which they need for their metabolism. The transfer of oxygen from the gas phase to the liquid phase isprimarily inhibited by surface-active substances in the waste water like resin acids or fatty acids.

Today bonuscards are used widely to encourage customers to return for more purchases. Many of those bonuscards are today made of paper which is negative for the environment and since they are not very valuable they are also easy to misplace. The mobile version of these cards most often needs an active download and/or other processes before use and are therefore not so easy to use spontaneous. This project aims to make it easier to handle these bonuscards with today?s smartphones and solve the given problems.

Free2Move AB is developing products for the market within wireless communicationand identification, among those active RFID-tags. The company had an idea aboutproviding one of their active RFID tags with a GPS receiver and transmit positions viaan existing RFID protocol. Desire from the company was also the possibility to logpositions and measure temperature. The finished prototype should also be able to beactivated by movement. The company had proposal about components that were to beused in the project.

Discussions of structural racism has now moved to the forefront of the Swedish society, and many researchers have sought to understand what form it takes, how it is manifested, how it is exploited and challenged. At the core of this debate we find the media, and its logic embedded with mechanisms of simplification and polarization.Media is our key source of knowledge and information, why it also affects our norms, beliefs and preconceptions. Media thus has the power to mediate, amplify or challenge how we conceptualize the world, and subsequently our (unconscious) racist beliefs.To investigate how media content is influenced by underlying colonial or racist assumptions and stereotypes thus becomes a way to investigate our understanding of reality.In accordance with postcolonial thought, structural and symbolic racism is embedded in language and hidden in images, and surface in the form of domination and feminization, and the portrayal of the subaltern ?Other? as passive and irrational.This paper thus departs from postcolonial theory and media logic to undercover hidden patterns of structural, symbolic and historically contingent racism in one of Sweden?s most prominent in-depth foreign TV-magazines, namely Korrespondenterna.Adopting Critical Discourse Analysis (CDA), this paper explores to what extent racist and colonial stereotypes are reproduced and/or challenged in Korrespondenterna?s representation of Sub-Saharan Africa.In line with postcolonial theory it is found that historically contingent racialized stereotypes are prevalent in Korrespondenterna, and that tendencies of portraying Africa and Africans as passive, feminine and irrational are prevailing.It is thus argued that media logic, imbedded with mechanisms of simplification, polarization and intensification, contributes to the use of colonial stereotypes in media, and thus to the mediation of structural and symbolic racism..

This paper aims to investigate the terms and conditions of a lesbian gaze and a lesbian spectatorship from a feminist and queer theoretical point of view. The empirical material consists of three paintings by the American artist Romaine Brooks (1874-1970).  Brooks was based in Paris in the early 20th century where she was surrounded by a group of intellectual and usually cross-dressing lesbians. The women within this context are the ones depicted in Brooks? paintings and this makes her one of the first artists in modernity to openly portray lesbian and cross-dressing women.

The aim of this study about post-conflict economic, social and political reintegration of ex-combatants is to understand how such a process should be prepared for in order to help as many traumatized and sometimes destructive or disabled soldiers as possible to re-establish themselves as functioning civilians as well as preparing communities for their return. In order to do this I have focused on Africa and in particular the DDR-process of post war Sierra Leone. My study concludes that the relation between ex-combatants and civilians and the prospect of a positive future are crucial to a successful reintegration process..

AbstractOur world is facing new challenges depending on the climate changes. The UN panel of climate changes has determined that the human race is responsible for the changes, but also that we have the opportunity to reduce the effects. This demands that the information reaches out to the public which means that the school system carries major responsibility to this type of questions. This also means that the teachers have to be observant, and give the questions the attention which is needed. The purpose of this essay is to see if this awareness exists today among active teachers and teacher students and if the perspective differs among them, but also their opinions is in agreement with the course plan in the subject.

The main aim of this study is to determine whether the monastery in Ny Varberg has been used as a hospital during its active years. The second aim has been to investigate weather the buried individuals at the monastery at Ny Varberg exclusively are deceased monks. Only individuals from the monastery's active years has been included in this study. A total of 16 inhumated individuals was analysed. Both men, women and children was shown to be present, as well as wide spread of children and adults.

Physical inactivity is the fourth leading risk factor for global mortality. To prevent and change this the society need to develop good approaches and interventions to promote physical activity. The purpose of this thesis was to investigate which experience existing users have of smartphone training applications. Also to study if this can be a possible resource for health promotion. Six active users applied to participation after they had seen an ad in social media.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

This 15 point level essay intends to carry out an ideological critic of the scientific humanism; the main question the essay asks is: do the Humanists practice a rational dialog. In able to find an answer to this question have I developed an analyze scheme that show what the skilful demagogue should avoid, if he have an interest in practicing a rational dialog. The essay shows that, when it comes to debating their most important issues, the Humanist does not practice a rational dialog. The Humanists deny that other forms of humanism than the one they practice exists, according to their beliefs´ humanism must contain an atheistic attitude to the world. When it comes to the Humanists debates concerning religion they accentuate those parts of the bible that they believe is destructive for mankind, these arguments have no rele-vance and are therefore not rational..

Where is technology heading? And how will our behaviors towards these new innovations look? This project questions the direction of ?beyond smart? products, through scenarios within our everyday life. The work is both critical and speculative. Speculative in the sense that it is speculating in how a future scenario with ?beyond smart? products would look like.

Background: During the last decade physical activity among Swedish adolescents has decreased. Changes regarding physical fitness can also be seen, for instance the cardio respiratory capacity has decreased mainly among young men while muscular capacity has decreased in both genders. Physical inactivity and impaired physical fitness are both important health related parameters. 18-year olds have fulfilled their physical development and are physically on top of their development, it makes this group interesting to examine. Objective: The aim of this study was to investigate differences between physically active and inactive young men and women, concerning cardio-respiratory fitness, muscular fitness and balance.