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.

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.

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..

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.

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.

Jacobsson, A. (2013). Physical Activity on prescription ? patient experience. C-thesis inPublic Health.

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.

 Background: Earlier studies show that 30-92 % of ACL reconstructed return to their pre-injury physical Activity. It is not clear why some people do not return.Purpose: The purpose of this study was to investigate the return rate to pre-injury sport among ACL reconstructed men. Another purpose was to characterize those patients who return and those who do not.Metod: A Web-based questionnaire with questions about returning to physical Activity was sent out during the spring of 2012 to 93 men who had undergone an ACL reconstruction 6-40 months earlier and who, after 6-40 months after surgery, were evaluated with validated strength tests and self-assessment outcome measures.Results: At 12 months after surgery 56 % of the subjects had returned to their pre-injury sport. If the criteria were set higher ?back to the same- or a higher level? 14 % had returned.

The purpose of this study is to investigate the effect of physical Activity for people suffering from depression and which nursing interventions nurses can do to make this patients start to exercise. The method used, is a review of articles from Ci-nahl, Cochrane, Elin, PsycInfo, Pubmed and Science Direct, which were analyzed according to Polit och Hunglers criteria for scientific research. The result from the nine studies shows that physical Activity has an antidepressive and anxiety reduc-ing effect. Interventions emerged is supporting, encouraging, activating and teach-ing about physical Activity as health-promoting measure. Conclusion: Nurses can as an intervention introduce exercise as complementary treatment for people suffering from depression.

AbstractIntroduction: The condition of human health and its lifestyle has become a great questioner towards the public healthcare of our country. Despite the recommendations of at least 30 minutes physical exercise per day, many individuals of our society do not get the recommended amount of physical Activity.  To improve the situation a method called ?Fysisk Aktivitet på Recept, FAR (Physical Activity on Recipe). This means that licensed health- and medical staff, as district nurses are able to write prescriptions on physical Activity to patients.Purpose: Was to highlight the district nurse?s experience in the role of the FAR-prescribers.Method: The study was conducted using qualitative method.

Choir singing is one of the most popular national movements in Sweden but the knowledge of the meaning of this Activity for health and well being from the choir singers? own experiences is limited. The purpose of this study was therefore to develop useful knowledge about the meaning of choir singing for participating persons from a health perspective. The data was collected through qualitative interviews with six different choir singers and went after that through a comprehensive analysis which resulted in four main categories: an oasis in the existence; possibilities of meetings and solidarity; goals and musical development; and physical and emotional well-being. The results showed that the choir Activity represents a place where the singers can escape the demands and the stress factors of everyday life and where they get the opportunity of meaningful relations with other people.

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.