The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

At the Division of Electricity at Uppsala University there is an experimental rig forhydroelectric generators. The experimental rig?s vital part is a 12-pole synchronousmachine, whose electrical characterizing parameters (resistances, inductances andtime constants) are unknown. The aim of this thesis is to characterize the machine inits current state by perform a Standstill Frequency Response (SSFR) test. From theanalysis of the measurement data, which is a part of the test, a set of basic parametershave been received.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.Different questions about authenticity has shown to be the most difficult problem.

Denna rapport avhandlar en tio veckors period på Otto Bock Scandinavia AB i Norrköping. Där analyserades en manuell testutrusning för funktionstest av myoelektroder, för att mäta muskelspänningar. Myoelektroderna används till att styra gripfunktionen hos handproteser, för patienter som förlorat en del av sin arm. Analysen ska resultera i att ge ett förslag på en automatiserad test av elektroderna. En stor del av rapporten består av studier kring hur testmetoderna fungerar och elektrodernas användning och funktion.

The purpose of my empirical study is to see if and how teachers meet the students needs of physical activities in the daily work in the classroom. I also want to explore how different teachers see the connection between the concepts: physical activity and learning. To fulfill the purpose, I have chosen to ask four questions that I will work on in my study.How much and what type of physical activities do the students do in a typical day at school?What happens with the students when they have had a moment of physical activities in the classroom?Do the teachers see any connection between the physical activity and the pupils' ability to concentrate?How do teachers look upon the relationship between physical activity and learning?To get answers to my questions, I have observed and interviewed five teachers. I have compiled and analyzed the results.

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound. The result was a rule-based agent for notification of email, which primarily uses sound as interaction style..

Dagens utveckling av mjukvara går snabbare och snabbare samtidigt som mjukvaran blir allt mer komplex. Att under dessa omständigheter kunna bibehålla en lika om inte högre kodkvalité är en utmaning. På UIQ bestämde de sig för att undersöka om ett automatiserat unit test kunde hjälpa dem. Metoderna för att komma fram till resultaten i denna rapport har varit intervjuer, en enkät, intern information och litteratur så som forskningsartiklar m.m. Denna rapport är en utredning av automatiserade test, vad man bör tänka på, vilka fördelarna är, vilka testfall som är möjliga att automatisera med mera.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.

Aim: To describe perceptions about written and verbal information regarding diet and physical activity in women with breast cancer and to study possible differences between ages and perception. Method: A cross-sectional study was conducted and consisted of 57 women with breast cancer stages I-III who started adjuvant chemotherapy within a year (2007-2008). A questionnaire, regarding their perceptions about the written and verbal information they had received about diet and physical activity, was responded to three months following treatment completion. Between 67-93 % of the participants responded to the questions. The answers was analyzed with descriptive statistics and Mann Whitney U-test.

Summary The purpose of this research is to find out if technology is being used in pre-school activity, to what extent, in which way and what part the pre-school teachers believe they should have in the process. To gather information for the research, questionnaires were sent out to all pre-schools in a municipality in central Sweden. Based on that information two were chosen for observations and interviews. The work with technology in pre-schools may vary. Some pre-school teachers believe they do not adopt any technology at all when asked and all this because of their own lack of interest or knowledge, while others believe it is contained in all of their educational activities.

Hemoplus® (Sarstedt, Nümbrecht, Tyskland) is a guaiac-based fecal occult blood test developed for human medicine. Guaiac-based tests make use of the pseudoperoxidase activity of hemoglobin so the test is not specific for human hemoglobin and can therefore be used in veterinary medicine. Peroxidase-containing foods such as meat (hemoglobin and myoglobin) can cause false-positive results of the test. To ensure that a positive result is not caused by diet, it has been suggested that canine patients should be fed a meatless diet for a few days prior to fecal occult blood testing. The aim of this study was to evaluate the effect of commercial dog food on guaiac-based tests. In this study fecal samples from healthy dogs were analyzed with Hemoplus®.

This is a report of our examination project in electronics carried out for Bofors Test Center in Karlskoga. The task was to construct an electronic devise for starting up different kinds of measuring systems in exact time during test sequences. The modules that are used today are old and unreliable. Our goal was to construct a prototype, which later on is supposed to be developed into a useful system..