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: Läkemedelsbranschen är idag en av de mest reglerade branscherna på marknaden. Forskning och utveckling har en stor betydelse för läkemedelsföretagen. För att lansera ett läkemedel krävs det att företagen genomför kliniska prövningar, deras utfall kan mycket väl avgöra företagens framtid.Problemformulering: hur stor inverkan har de olika faserna inom produktutvecklingen på aktiekurserna för företag i läkemedelsbranschen.Syfte: Syftet med uppsatsen är att undersöka hur marknaden reagerar när läkemedel som är under utveckling går in i de tre olika kliniska faserna.Metod: Studien baseras på kvantitativ data där ett bekvämlighetsval gjorts på sju stycken läkemedelsföretag. PR meddelanden där läkemedel i utveckling går in i fas-1, fas-2 och fas-3 kliniska prövningar har valts ut som enskilda händelsen i eventstudien som genomförts. Vi har studerat vad som händer 5 dagar före och 5 dagar efter att händelsen utspelar sig.

Bakgrund: Sjuksköterskor som arbetar på akutmottagningar möter dagligen patienter som är alkohol- eller narkotikapåverkade. När patienter kommer till akutmottagningen och är påverkade av alkohol eller narkotika förekommer det ofta våld. Det vårdvetenskapliga perspektivet i examensarbetet är Kaséns syn på vårdrelationen och delaktighet. Syfte: Syftet är att beskriva sjuksköterskors erfarenheter av att möta patienter som är påverkade av alkohol eller narkotika på akutmottagning. Metod: Sex narrativa intervjuer har genomförts med sjuksköterskor som arbetar på en akutmottagning i mellersta Sverige.

Background: ?Transitional care? is a new form of care in the Child and Adolescent Mental Health Services (CAMHS) in Sweden. The level of care, between outpatient and inpatient, has been developed to meet children/adolescents and their families in a different way than in the traditional outpatient and inpatient treatment. The contact offered can be intense with frequent contact and also with more time set aside for every occasion. The nurse, who is one of the categories of personnel involved in the multidisciplinary team works largely in other contexts than in the therapy room at the clinic or on the ward.

Too many dogs are euthanized because of different kind of behaviour problems today. Is it really necessary? Who has the main responsibility for this action? Do breed differences matter when it comes to increased risk of euthanasia of the dog? The purpose of this piece of work is to find the answers to these questions and also to find out what kind of behaviour problems that can lead to euthanasia of dogs in general. The most common reason for dogs being euthanized is aggression. The aggression can be directed toward humans or other animals, mostly other dogs. There are some important factors of the dog that increases the risk of being euthanized, and these are the breed, the gender and sexual status and also the size of the dog.

BAKGRUND: Barncancer drabbar inte bara det sjuka barnet utan också dess föräldrar. Eftersom föräldrarna är barnets trygga bas i livet, är det viktigt att också stödja dem. För att som sjuksköterska kunna ge en god omvårdnad till dessa föräldrar är det av stor vikt att få tillgång till samlad kunskap om föräldrarnas uttryckta behov av det stöd och bemötande de behöver från sjuksköterskor. SYFTE: Syftet med denna studie är att beskriva vilket stöd och bemötande föräldrar till barn diagnostiserade med cancer behöver från sjuksköterskor. METOD: En kvalitativ litteraturbaserad studie av tidigare utförd forskning, där tretton vetenskapliga kvalitativa artiklar analyserades.

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Lower urinary tract diseases are a common problem in cats all over the world. The symptoms are for example dysuria, pollakuria, stranguria, periuria and hematuria. In approximately two thirds of these cats the underlying cause is not known and the disease is therefore called feline idiopathic cystitis (FIC). We need to know more about the disease to get a consistently effective treatment and prevention. A retrospective study was performed in 50 cats with symptoms of FIC and where other causes of inflammation were ruled out. Data like breed, age, sex, body weight, feeding, therapy and therapeutic results were collected, also if it was an indoor or outdoor cat, duration of the symptoms, if there was any stress and if the cat was living with another cat.

Assessing and measuring post-operative pain in all animals is a challenge, but doing it in small mammals, for example guinea pigs, presents an even larger difficulty. Validated pain scales developed for use in dogs in clinical practice are currently available, but no such scale has been widely accepted for use in guinea pigs in the veterinary setting. In this experimental study, six guinea pigs that had undergone surgery and anaesthesia were observed for behavioural changes that could be associated with pain. The six guinea pigs were also given pain scores with the use of Colorado State University Feline Acute Pain Scale (CSU-APSF), a scale which uses both behaviour when not handled, body tension and response to palpation to evaluate pain intensity. The six guinea pigs showed a number of different behaviours, for example rigid posture, fixed stare and ?wet dog response? (the body is vigourosly shaken), that could be associated with pain.

The aims of the present study were to implement and evaluate a three-session Acceptance and Commitment Therapy (ACT) stress management intervention in a non-clinical group of university students (N = 25) and to investigate the importance of practice in an ACT-intervention. A design with pre-test and double post-test was chosen. A comparison was made between a nine-hour ACT-intervention containing practice for the participants, a two-hour lecture on ACT and stress management containing no practice for the participants and a control group. Psychological flexibility was assessed with Acceptance and Action Questionnaire-2 and mindfulness was measured with Kentucky Inventory of Mindfulness Skills. Perceived stress level was measured with Perceived Stress Scale.

This study focuses on the encounter between the academic librarian and the academic library user with a specific need for information. The aim of the study is to examine the process of mediation of information and to uncover any inherent problems or systemic inertia that may occur within that process.Special attention has been given to information-seeking behaviour in the digital age and the possibility of viewing information literacy as a meta-literacy. The difference between the surface web and the academic invis- ible web is also investigated. Empirical data was collected by the use of ethnographic fieldwork at the Karolin- ska Institutet University Library over a period of five weeks. The data is analysed using actor-network theory as a point of departure.

 Sambandet mellan diabetes och kognitiv dysfunktion har visats i ett flertal studier detsenaste decenniet. Syftet med denna systematiska litteraturstudie var att belysa faktorersom påverkar omvårdnaden av personer med diabetes och kognitiv dysfunktion. Niovetenskapliga artiklar valdes ut i databaserna Cinahl, Clinical Evidence, Cochrane,ELIN@Kristianstad och psycINFO. Dessa kvalitetsbedömdes enligt granskningsmall.Artiklarna analyserades deduktivt enligt Kims domäner personen, omgivningen,yrkesfunktionen och mötet. Fyra huvudfynd identifierades: betydelsen för personen attanpassa sin livssituation och självidentitet, betydelsen av närståendes engagemang ochstöttning, den positiva effekten på den kognitiva förmågan vid regelbunden fysiskaktivitet samt att undervisning bör ske vid korta upprepade sessioner.

The purpose of this essay was to review the literature and describe the patophysiology, diagnosis, microscopic and macroscopic appearance of aortic body tumors in dogs. The tumors originate from the chemoreceptor organs situated at the base of the heart. The chemoreceptor organs are neuroendocrine cells responsible for surveillance of changes in e.g. the blood pH. Aortic body tumors are rare and represent 7 % of the total cases of primary cardiac tumors in canines.

The aim of this study was to understand how social workers perceive and understand violence and threats of violence from clients, and how it effect their working environment. It seems that the respondents understand the violence and threats of violence from clients as a result of the clients background problems, vulnerability, dependency and from ?the reason" that the client is currently in the contact with the organization. How respondents interpret the client´s behaviour based on the above-mentioned factors, seem to determine how the respondents perceive and define the violence and threats of violence by clients directed against them. Interestingly enough, although all respondents in the study experienced violence and threats of violence from clients, none of them perceived themselves as exposed at work. The answer to this is consensual.

This thesis is the result of the investigation and solution of a mechanicalproblem regarding flywheel malfunctions. A flywheel is, in short, a devicethat relies on a rotating object?s moment of inertia to store energy overshort time spans. This project is part of the development of a fourthflywheel prototype at the division for electricity at Uppsala university,which uses magnetic levitation to keep a hollow cylinder rotating at veryhigh speeds inside a vacuum chamber. Should the magnets fail however, orsome other error occur that leads to an uncontrolled state of rotation, thecylinder needs to be stabilized mechanically by a device usually referredto as ?back-up bearing?.