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.

The aim of this study is to elucidate the process in which psychology was separated from philosophy and established itself as a distinct academic discipline in Sweden. I argue that the concept of will, as well as the concepts of thinking and emotion, have a lot to tell us about the rise of academic psychology in Sweden. This is done through an analysis of psychology textbooks, encyclopaedia-articles and academic texts on the themes will and psychology, from around 1800 till 1950.Prior to the establishment of the first chair of psychology in Uppsala 1948, the discipline was above all a part of the philosophical discipline. For psychology to become a science of its own, it was crucial to obtain a position among the empirical sciences. It thus had to distance itself from philosophy, and in particular from metaphysics.

Automobilpalatset i Jönköping, ritat av byggnadsingenjör Birger Lindström, uppfördes under åren 1929-1930 och var ett av de första parkeringshusen i Sverige. Förutom parkering fanns det utställningshallar och bilförsäljning, service och bensinstation-långt före bilismen var en del av folks vardag. Efter rivningshot byggnadsminnesmärktes huset år 2001.  Idag finns andra affärsverksamheter i gatuplan, resterande våningar står relativt tomma och mycket nedgånga. Automobilpalatset ägs av kommunen och det finns för närvarande ingen plan för förändring.  Jag vill i mitt förslag addera människan till Automobilpalatset. Stadsbilden och synen på bilen har förändrats sedan 1930.

Background: The health of children and youth has decreased the last two decades. The Swedish government has decided to back a national plan for parenting support. The municipality of Tjörn is a part of national parental support project to identify the need and to improve the parental support in the municipality. Purpose: The purpose with this study was to identify experience and need of parental support among fathers with more than one child on Tjörn. Method: Five individual qualitative interviews were conducted with the fathers.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

Abstrakt I detta arbete undersöks hur konceptet lek går att applicera på digitala spel och hur man presenterar ett fiktivt universum och de regler som definierar det universumet. Syftet med denna undersökning är att öka kvaliteten på digitala spel för spelare genom att öka förståelsen för hur sådana regler introduceras. Frågeställningen som ämnas att besvaras är ?hur kan man introducera realistiska, semi-realistiska och fiktiva regler i ett spel??. Undersökningen baseras delvis på analyser kring varför vissa introduktioner av regler ofta accepteras och andra inte, dels på utvärdering av en gestaltning och dels på tidigare forskning.

This is a bachelor thesis, written at the business studies institute, Uppsala Unviersity, exploring how digitalization has affected the Swedish book industry. This is done by studying how the introduction of the e-book has changed the way the publishers work and what problems and opportunities arise with the new way to publish and consume books. The technology optimists, that existed around the turn of the millennium, when the e-book came, made predictions along the lines of the physical book having ceased to exist within five to ten years. But the physical paper books do very much still exist, so haven?t the change happened as predicted? The purpose of this thesis is as follows: How has introduction of the e-book affected the relationship between the Swedish publishers and the book as a whole? This means that we consider the book as a concept, as a resource or product, and study how a change in this product affect publishers.The theoretical framework used is basically classical network theory.

This thesis is performed at Saab Bofors Dynamics in Karlskoga and investigates a technique for ranging with laser pulses. The investigated technique is called Constant Fraction Detection (CFD). Described briefly, the received laser pulse is split into two equal parts, where one part is delayed half the pulse width and inverted. This signal is added to the original pulse. The resulting curve has the shape of a laying S and the detection of the zero level is used to stop the time measurement.

The top selection of Swedish beef bulls are evaluated yearly by Svensk Köttrasprövning AB at Gismestad. The bulls are selected from six different breeds; Angus, Blonde d´Aquitaine, Charolais, Hereford, Limousin and Simmental, and are kept on straw bedding apart from a concrete alley in front of the feeding area during the six months of evaluation period. The bulls are evaluated according to their fertility scores, growth, exterior and temperament and the exterior, body posture and claw conformation reflect important qualities for their longevity. In spite of good values for fertility, it has been noticed in the last years that the fertility results and longevity have been unsatisfactory and claw and/or bone disorders have been suspected as a contributory cause. Persson et al. (2007) studied breeding bulls from Gismestad and other places, which had been slaughtered due to poor fertility (no pregnancies in the herd during their last year in service).

Abstrakt I detta arbete undersöks hur konceptet lek går att applicera på digitala spel och hur man presenterar ett fiktivt universum och de regler som definierar det universumet. Syftet med denna undersökning är att öka kvaliteten på digitala spel för spelare genom att öka förståelsen för hur sådana regler introduceras. Frågeställningen som ämnas att besvaras är ?hur kan man introducera realistiska, semi-realistiska och fiktiva regler i ett spel??. Undersökningen baseras delvis på analyser kring varför vissa introduktioner av regler ofta accepteras och andra inte, dels på utvärdering av en gestaltning och dels på tidigare forskning. Denna undersökning är indelad i två delar; en researchdel och en produktionsdel.

The purpose of this essay, entitled ?Heja Sverige! Heia Norge?, was to study the difference in nationalistic tendencies between Swedish and Norwegian news coverage of the 2015 FIS Nordic World Ski Championships in Falun, Sweden, which took place between 18 February and 1 March 2015. It was the fourth time the event took place in Falun, previous games having been held in 1954, 1974 and 1993.I performed a critical discourse analysis of a total of twelve articles split over two race days ? one where Swedish athletes outperformed Norwegian athletes and vice versa. I did this order to study if the news coverage in each of the two countries? most promininent sports papers; Sportbladet in Sweden and VG Sport in Norway, was charaterized by a nationalistic discourse, as well as comparing the two to find similarities and differences between them.Having based my analysis on theories and previous research regarding media events, nationalism, national identities, ?us and them?, imagined communities et cetera, I came to the conclusion that a nationalistic discourse is, without a doubt, present in the news coverage ? something very unique for sports journalism as a genre.

In year 2009, a new housing form (here referred to as "owned apartments", in Swedish called "ägarlägenheter") was introduced in Sweden. Owned apartments are in many countries the dominating form of housing tenure, but in Stockholm, to where this thesis is delimited, only four have been established in four years. There are many possible reasons for this low establishment, but the thesis writers believe the main reason to be that the owned apartment is situated in an organizational gap. With the hypothesis that the owned apartment is situated in an organizational gap and that there are opportunities to overcome this gap through interorganizational collaboration of the players on the market, this thesis strives towards examining if this is the case.By using Burt's theory of structural holes the concept of organizational gaps are elaborated to fit this context, since this area is previously unexplored.The data has mainly been gathered through in-depth interviews but also through secondary sources such as previous theses and newspaper articles. It has appeared that the majority of the central players are characterized by conservatism.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

This thesis, designed as a case study, is about complications concerning conservation of a decorative oil paint on lime plaster from the drawing-room in Mostorp castle sited in the county of Halland in south-west of Sweden. The building was built 1878-80 with an exterior of granite. The interior walls were made of clay bricks, lime mortar and lime plaster. The oil paint is applied to a layer of putty. The combination of different materials, which are organic and inorganic, affects the movement caused by internal and external stress.

Young people?s political influence has been surveyed, studied and discussed several times in Sweden during the last decade. There is a fear among the politicians that the young people are not interested in politics, especially not in party politics. On the other hand there is, among the youngsters a feeling of invisibility, not being seen or heard or for that sake respected. There are a lot of formal possibilities for young people?s political influence, but there are not as many real possibilities or situations to actually practice these possibilities.