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.

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

Since the 1970`s the Non Governmental Organisations, NGO:s, have taken an increasing responsibility in the development cooperation work. Apart from an increase in resources delivered through the NGO:s it is also obvious in various official documents that the idea of NGO:s in regards to; reaching and involving poor people in the work and as capable of delivering aid resources to a low cost, is very widely spread and commonly accepted among political decision makers and aid agencies. In addition it?s very seldom that those positive statements about the NGO:s abilities, are backed by any kind of scientific study. This study argues that the ascribed abilities are more the rhetoric of a political idea than an empirical reality.

Background.Telephone advice increases the accessibility to health care and the streamlined work at primary health care centres. The goal of telephone advice nursing is to give the caller a correct advice, adapted to the caller?s situation, in order to reach correct care level. However, registered nurse?s telephone advice includes risks for misjudgement.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

The main purpose of this thesis is to analyze why or why not Swedish municipalities implement the gender equality policy ? ?right to work fulltime?. In order to understand this institutional change, the analysis is based on a theoretical framework consisting of two fields: political representation and feminist institutionalism. The study is divided into two empirical inquiries. The first part is based on a quantitative survey that describes the casual relationship between two independent variables; women´s political representation and party ideology, and the dependent variable; political decision about ?right to work fulltime?.

Ungdomar idag står inför en mängd valalternativ. Syftet med studien var att få förståelse för hur ungdomar i ett individperspektiv hanterar och upplever sin beslutsprocess beträffande sitt gymnasieval. En kvalitativ metod användes och intervjuer genomfördes med åtta elever i år nio från en skola i en medelstor kommun. Resultatet visar att tanken på gymnasievalet initieras främst från personer i ungdomarnas närhet. De har periodvis tänkt väldigt intensivt på gymnasievalet.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

Our surrounding world is constantly changing and to be able to keep up with the fast pace of change organizations need to be prepared to transform as well. If there is a need for an organization to undergo a change process, the people constituting the organization also need to be prepared to change their behavior. In order for the change process to turn out successful, it is of the utmost importance that all employees are given the chance to take part in the process. The challenge for leaders during a change process is, therefore, to ensure that their employees actively get involved.The purpose of this study is to apply Human Resource (HR) theories on to an organization in order to critically review how leaders in practice, can involve their employees, on the basis of a change process.The study is a qualitative case study, the empirical material has been collected at Falkenbergs Sparbank with the help of one unstructured interview with an employee at the marketing department and four semi structured interviews with the office managers.Relationship oriented leadership is beneficial to use during change since it advocates an open relationship between co-workers and exchange of information and knowledge. Relationship oriented leadership is considered to be a good leadership style if organizations wants to turn Human Resource theories in to practice.

The task of making a correct application for B- activities is the foundry time consuming task. Information and facts concerning your entire business activity shall be attached into a description of environmental consequences, which will be the basis for the decision making whether the activities shall be granted a permission to practise environmentally hazardous actions or not. When the Environmental Act were established 1999, the permission process became more extensor. With this study I want to give an insight about how these applications are made. The methods I have used to collect information are a study literature where the Environmental Act has been the focus, and qualitative interviews with two County Administrative Board. I used the Environmental Act to understand why permission is needed and the interviews to give me insight in how the work is done. My conclusion is that it is very unusual that an application is granted without complements.

The thesis deals with consumers behaviour in the use of online services and the cultures effect on it. It is a study of Swedes and Danes use of online job data bases. The thesis is based on a quantitative study. A questionnaire were used sent out to 80 Swedes and 80 Danes. The theory concerns areas of online consumer behaviour, decision making and services theory as well as theories within culture in relation to services and behaviour.

After emergencies involving chemical spills it is of great importance that correct measures are taken with short notice, both for the security of people and in order to minimize future environmental consequences. The RIB-unit at the Swedish Rescue Services Agency initiated this study, the aim of which is to propose changes to the existing chemical transport calculation tool: Chemical Spill 3.4, included in RIB - Integrated Decision Support for Civil Protection, so that it can be used for decision support as well as in preventive work. A rough estimation of chemical transport in the subsurface is considered being of great importance when making decisions during emergency response operations.The proposition presented in this report is a non site specific chemical transport model which is designed to give a rough estimation of NAPL flow in homogenous isotropic soil shortly after an instantaneous release. The model can be used at two levels; both in situations without access to information on subsurface properties, and with more accuracy in situations with knowledge of the included parameters. For that reason the user can choose among predefined alternatives or assign the parameters a numeric value to increase the quality of the model output.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..