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.

AbstractConsequence analysis ?worst case scenario? at Mälarhamnar AB VästeråsDavid DotzskyMälarhamnar AB is a company that handle large amounts of oil, diesel, biofuel and petrol. That result in a lot of work to prevent accidents. The risks with modern technology is very small but it can?t be eliminated.

ABSTRACTOverweight and obesity is an increasing problem worldwide although high-income countries take a leed. High BMI during pregnancy and delivery constitute to many risks for both the mother and her outcome. Intervention programmes with the purpose to get the pregnant women to eat healthier and to excercise more are now working out in many different shapes. The effect of these activities varies. The aim of this study was to investigate if interventions during pregnancy, with women who?s BMI are 25 or more, affects health of the mother and her expected child, delivery outcome and self estimated health.

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.

This study represents seven adolescents? perspective on online poker gambling. The purpose of this study is to analyze and describe adolescents? thoughts and experiences of online poker gambling, thus gaining a deeper knowledge and understanding of how gambling affects youths in their living conditions and in their identity development. This was done by studying the symbolism and meaning that gambling has in these youths every day live and in their identity development.

A lot of houses built during the Million Homes Programme are in need of major renovation. Today?s technology and materials are better than in the 60?s and 70?s. Both Swedish government and the European Union have set climate goals regarding energy consumption by 2020 and 2050. Achieving these goals would require better standards in buildings than the Building regulations demands, such as Umeå municipality?s construction requirements for new buildings.The report aims to investigate if a renovation of apartment buildings from the Million Homes Programme can reach Umeå municipality?s construction requirements.

Aeroseum is an aviation museum located in an old military underground hangar. The ventilation system in the hangar is designed for the military purpose of the hangar. This design includes a solution with air flowing through the space between the construction of the hangar and the rock surface. The solution is intended to avoid a buildup of inflammable gases. This design leads too high humidity levels in the hangar.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

The Swedish government?s objective regarding information technology is to be world-leading in using the possibilities that digitization provides. In some aspects this has already been done, but in some areas much is yet to be accomplished. Although sports and recreational fitness activities are amongst the fastest growing areas of personal and consumer-oriented cloud computing-based technologies around the globe, there are areas within the genre that?s not evolving as quickly.

This project aims to investigate whether algae can be used for biodiesel production in Italy. Algaes are a good option since they are fast growing and do not occupy arable land. The aspects that have been considered are growing, harvesting, which algae strain that is most suitable, extraction of oil, the production of biodiesel and where in Italy this could be possible due to climate. Cost? and energy calculations have been made to investigate if biodiesel produced from algae would be profitable. During the production of biodiesel there are several residues obtained. When the oil has been extracted from the algae, biogas is produced from the residual biomass by anaerobic digestion and then the electricity that can be produced is supplied to the production of biodiesel.

Solar energy is the one most talked about among energy sources due to its huge potential amongst renewable energy technologies. A greater use of the solar energy may be the solution to today's climate threats. Normally there are two different types of solar technologies, solar cells and solar thermal collectors. Solar cells convert solar energy in to electricity whilst solar thermal collectors convert solar energy into heat, which can be used to heat hot water for households. This goal of this study has been to investigate the possibility of implementing solar energy into the energy system of Kista Galleria, one of Sweden's foremost venues.

Climate change and the sea level rise that it contributes to is an ever more pressing issue for costal municipalities around the world. Today there is a great deal of scientific reports and projections on what these changes could entail. However, resent studies on south Swedish costal municipalities have shown great discrepancies when it comes to how these scientific projections are implemented in the municipal planning and adaptation strategies. In an effort to understand the underlying reasons for this lack of concurrence, this paper has applied Rolf Lidskogs theory of the hetrogenity of science. The theory gives an explanation to the complications in the science-policy interface, by describing complicating factors in the communication between these actors.

The ?good girl? is today an accepted and widespread notion. It is delimited to young girls and women who are characterised to be, for example, ambitious, high performing, working too much and risks developing mental illnesses. In today?s society women are assumed to pursue their career alongside maintaining the main responsibility for the household and family.

Fighting against accidents with elderly involved have come to be one of the west world's greatest challenges together with the climate changes and epidemics, and in order to fight against these accidents SDF Centre, Gothenburg appointed a man to the post as a caretaker.The aim of this master thesis is to analyse whether the implementation process and the systematic work correspond with Vedungs implementation theory and also put forward arguments for and against a masculine entrance into promotion old-age care; if it strengthens or is a take-off from the classical sexual roles.The thesis main theory is Evert Vedungs theory of implementation, which is constituted of eight factors which facilitates an implementation process. In order to theorise the sexual roles I have appropriated a gender perspective, constituted of multiple researchers and authors.The conclusion I have received through the qualitative interviews carried out with actors involved in the implementation process, is that the security services implementation correspond well with Vedungs implementation theory, hence the implementation has proceeded efficiently. The classical sexual roles is on one hand strengthened through a masculine possession of the security service, and on the other hand can the masculine entrance in the old-age care entail that more men apply for promotion old-age care work..