The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

BAKGRUND: Ospecifik långvarig ländryggssmärta är ett vanligt problem i dagens samhälle. Smärtan som inte har sin förklaring i vävnadsskada kan om den kvarstår leda till isolering, inaktivitet och depression. Fysisk träning används ofta för att minska smärtintensiteten.SYFTE: Syftet med studien var att undersöka vilka fysioterapeutiska interventioner som används mot NSLBP och att redogöra för vilka resultatmått som används för att utvärdera effekten av interventionerna. METOD: Litteratursökningen gjordes i databaserna PubMed och CINAHL. Ämnesord för respektive databas tillämpades.

This study describes how verbal abuse is used in schools and how it affects students. As a  result of the study is a questionnaire which was distributed to 153 students at two schools in a small town in southern Sweden. Students who participated in the study were in grades 3-6 and were between 9 and 13 years old. I asked students 13 questions, which dealt with verbal abuse, some of them were check questions and some were issues that required a longer response.The results of the survey show that 108 students of 153 have ever felt verbally abused at school, slightly more girls than boys. Usually they say they have been verbally abused by their own sex and then with words like boys are more frequently offended by words of a sexual nature, whereas girls more often are offended by words that violate their appearance.The students who feel aggrieved are shown to be those students who violate others.

 The aim of the study was auditing medical records examine postoperative blood glucose levels after undergoing CABG surgery. Furthermore the aim was to determine if the ward staff abides the local guidelines frame of reference concerning each ward, regarding blood glucose measurements and blood glucose levels. The study included 70 patients undergoing CABG surgery at the cardiothoracic surgery, Uppsala University Hospital. The study was conducted by retrospective medical record auditing. Studied factors were postoperative blood glucose levels, number of registered blood glucose measurements, a current diagnosis of DM and preoperative HbA1c.

The mistakes and failures on the roof are noticed during inspection of the construction, many of the commentaries are recurring. A contractor should only need to get a commentary once and then learn from the mistake. It has in this study been brought to light that the solution is not to tell the contractors to "stop slattern", it is more complicated than that. Today, the biggest problems are found in leadership, communication, feedback of experience and that the entrepreneurs take too little responsibility.To minimize the amount of commentaries all contractors need to work with a clearer leadership where the leader is both respected and appreciated. The leader must in an effective way be able to convey all the information to all employees.

Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.

The report contains three parts. The first part is a summary and overall presentation of thermalcracks and preventing measures against such cracks. This is a theoretical part where theinterested designer can get acquainted with various alternatives, be guided to more detailedliterature, and receive some practical information regarding the design of the respectivemeasures.The second part deals with calculation of the risk for thermal cracks and design of water coolingas a limiting measure. Two complementary methods are reviewed for efficient calculation:?the handbook method CraX1(by Lulea University of Technology) is used for quickverification?finite differential analysis in the calculationtool ConTeSt Pro for more precise projectingHere is also presented a development of existing standards through design of the cooling systemby means of the Bernoulli equation.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Today almost every artist has a music video. With today?s technology it has become a lot easier for smaller companies or amateur filmers to produce and distribute their work. But how important is an artist?s music video and where do people find their music these days? Other questions we wanted to answer were if there is a typical way a music video looks like based on its genre.

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.

The aim of this thesis is to investigate how the indexing of fiction for adults looks like in the public libraries that don?t buy indexed records for fiction from Bibliotekstjänst (BTJ). The questions that I want these libraries to answer is: - Public libraries that index fiction for adults themselves: 1. What tools do they use when indexing?, 2.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

Detta examensarbete, vilket utförts hos Expektra, har bidragit till design, utveckling ochimplementation av ett webbaserat användargränssnitt för en av deras produkter, Predict Demand.För projektgenomförande har projektet inneburit att ta reda på olika metoder för att utvärdera derasnuvarande prototyp med utgångspunkt i människo-datorinteraktion och interaktionsdesign. Detta ärvärdefullt när det kommer till designen- och vidareutvecklingsprocessen för generellaanvändargränssnitt. I projektet har man även undersökt olika hjälpmedel och ramverk som föreffektiv implementeringen av gränssnittet.Resultat av design och implementation har i slutet av projektet utvärderats av två användare hos enreferenskund för tjänsten. Trots att antalet svar är begränsat och därmed inte är av statistisksignifikans kan svaren analyseras och ge input till vidareutveckling av gränssnittet. Svaren vargenomgående positiva till hur den slutgiltiga designen blev och alla de olika delar som togs upp ienkäten.

This paper analyzes Allt, Martina Lowden's novel from 2006, from a media discursive perspective. The theoretical framework consists of Michel Foucault's discourse analysis, Friedrich Kittler's research on hermeneutic reading, and N. Katherine Hayles's studies of pattern?randomness controlled meaning production. Various examples on how communication technology influences the narrator?s act of writing illustrate the medial discourse surrounding the body of Allt.

The purpose of my project was to explore variability. I wanted to combine different ways of sitting and create some kind of seating furniture that could be changed to fit different kinds of situations and needs. I sought after a way to express safety and stability in the seating furniture and at the same time make it clear that it could be changed into something else or something more. It was very important to me that the furniture piece would have a long lifetime and would be something you kept for a long period of time. I decided that the changeable factor in my piece would be the possibility to change it from being a chair for one person into being a bench for two people.