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.

Detta examensarbete omfattar akustiska undersökningar utav en desinficerande diskmaskin av typ Getinge 8666/8668 och har utförts på Getinge Desinfection AB i Växjö. Vi har undersökt hur man med enkla medel kan sänka ljudtrycksnivån i maskinens närhet. Mätningar har utförts på diskmaskinens torkprogram, där torkfläktarna är de mest dominerande ljudkällorna och ljudet främst är luftburet. En systematisk analysmetod bestående av införandet av successiva dämpningsåtgärder visade att de dominerande ljudvägarna går via taket, golvet samt till viss del spalter i maskinens väggar. Genom att isolera både tak, golv och spalter kunde ljudtrycksnivån sänkas med totalt hela 5,9 dB.

To identify the exchange and adaptation that takes place in the business relationship between electricity suppliers and electricity customers and analyze how these factors affect the strength of the relationship.The investigated concepts create synergies. The strength of the business relationship in the current situation is dominated by weak reciprocity in adaptation and an inefficient exchange of information with low frequency..

Denna slutreflektion beskriver arbetet med att designa soundtracket till filmen Ont blod, en novellfilm som spelades in på Gotland hösten 2010 av Andersson/Wilén produktion. Vårt arbete har varit postproduktionen av allt ljud, inklusive musikkomponering. Syftet med arbetet var att testa och jämföra de två metoder av surroundmixning (direct/ambient och direct-sound all round) för film som Holman (2008) beskriver, för att sedan välja den som passar vår produktion bäst. Reflektionen är skriven i två delar. Den första delen handlar om produktionen i sin helhet och om projektplanen. Vi går sedan in på arbetsprocessen och beskriver utförligt varje del av arbetet inklusive tillämpningen av de två metoderna för surroundmixning.

The purpose of this study is to examine the attitudes towards criminality among adolescent people. The main goal of this study is to find out, which risk factors are for criminal behavior among the youth. It?s also to understand if gender and ethnicity of the adolescent people plays any part in their attitudes towards criminality and risk factors for criminal behavior. The study has been carried out using a quantitative method for the data collection.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

I have in my thesis produced a start of a multiplayer, voxel, strategy sandbox game withadvanced AI. The world is made out of voxels in the form of blocks that both the players andother units can affect and change. In a world where every block follows the laws of physicsfor both fluids and physics. The game is designed for several players that fights for controllover land and resources..

This essay is an attempt to give indications of how pupils in the ninth grade value the arts subjects in Swedish schools. We believe that the subjects in arts education is mainly seen as ?fun? subjects rather than ?important? or ?useful?. However, this is not an attempt to find out the pupils view in a national scale, but instead an attempt to show what pupils may think and how this may affect the art subjects value..

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

Bakgrund: Vårdmiljön har stor betydelse för hur patienter upplever sin hälsa och sitt välbefinnande. En del trivs med att vårdas i flerbäddsrum medan andra inte gör det. Som sjuksköterska bör denne vara lyhörd för den enskilde individens behov.Syfte: Syftet med litteraturöversikten var att belysa patientens upplevelser av att vårdas i ett flerbäddsrum på en vårdavdelning.Metod: En litteraturöversikt valdes och materialet analyserades med hjälp av en kvalitativ innehållsanalys.Resultat: Studiens resultat visade att patienterna upplevde såväl fördelar som nackdelar med att vårdas i flerbäddsrum. Fördelarna var att de upplevde stöd och sällskap samt att de kunde dela erfarenheter med andra patienter. Nackdelarna var upplevelser av störande ljud samt bristande sekretess och integritet.Konklusion: Att vårdas i ett flerbäddsrum påverkar patienten både positivt och negativt och detta beror på att upplevelser är subjektiva och är individberoende.

Background:The value a consumer connect with a certain brand and its design differ from person to person. This value ought to be investigated. Why does people buy expensive things when there are cheaper alternatives? Is it brand equity and/or the perception of a brand?s value that make a difference? People strive to show themselves and to perform through products, which makes it interesting to see to the perceived value of design.Tweens is a group of consumers that are easily influenced to consume products by their surrounding. To choose clothes, shoes and other products after what your surrounding?s demand, is a way of adapting yourself to society.

Sammanfattning Bakgrund: Sömn är ett allmänmänskligt behov. Kunskap om sömn och det som hindrar och främjar är viktigt i omvårdnadsarbetet. Det är sjuksköterskans ansvar att se till att behovet tillgodoses, annars kan det leda till ett vårdlidande. Syfte: Att belysa faktorer som stör patienters sömn nattetid på sjukhus. Metod: En systematisk litteraturstudie där sökningar gjordes i databaserna Cinahl, PubMed och PsycINFO.

This is a theoretical study of changing relations between men and women in the context of modernisation. Ideas derived from a general theoretical discussion will be illustrated by examples from countries that are going through societal changes affecting the lives of men and women; Uganda, Morocco and Mexico. Focus will be on connections between changes in the public sphere and interpersonal relations in the private sphere. One part examines certain effects of women?s increased participation in politics and in the workforce, concluding that these changes may cause conflicts with traditional values and consequently tensions in inter-gender relations.

?The importance of representation and structures to establish influence. A study of the Trade Unions Youth Activities within The Swedish Trade Union Confederation.?-Katrin OlofssonThis essay is studying the importance of representation and structures for the youth to establish influence, within the Trade Unions of The Swedish Trade Union Confederation, LO. More specific it is about the youths influence in each trade union´s executive committee.