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.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

Syfte: Syftet med studien var att beskriva skötares uppfattningar av specialistsjuksköterskans kompetens i psykiatrisk vård. Metod: För att analysera detta fenomen gjordes en intervjustudie med kvalitativ design och en fenomenografisk analys tillämpades. Semistrukturerade intervjuer genomfördes där nio skötare verksamma i den psykiatriska vården vid tiden för intervjutillfället deltog. Med avsikt att finna variation bland uppfattningarna bearbetades och analyserades det transkriberade materialet i en analys omfattande sju steg. Resultat: Fyra kategorier av skötarnas uppfattningar identifierades: Osynlig kompetens, otydlig kompetens, synlig kompetens och tydlig kompetens.

Mechanical harvesting may result in timber damages leading to reduced saw log quality. The initiator of this study was VIDA ? a privately owned concern operating in the value-adding process industry of forest raw materials. The aim of this study was to examine the type and amount of damages on Alvestakubb caused by the harvester head during the cutting process. The aim was also to compare the damages caused by different types of feed rollers and to evaluate the effects of temperature on damage occurrence.

The aim of this Masters thesis is to study opinions about the Swedish hospital libraries and their activities for the patients, in a selection of Swedish library journal articles. The theoretical starting point is grounded in Laclau and Mouffes discourse theory. The empirical material consists of 43 articles from three library journals; Biblioteksbladet, Blänkaren and DIK-forum, published between 1990 and 2004. These are analysed through a reading scheme in four levels. In the empirical material two themes appear; the culture theme and the patient information theme.

The purpose of this study is to examine young peoples' perception of their media criticial competence in relation to digital news. The study is based on quantitative research interviews with young people (15-17 years) and qualitative interviews with people in the same age group as well as teachers and international media professionals.This study's theoretical point of departure is McQuail´s observation that peoples' values and views to a great extent are influenced by the media. Another source of theoretical inspiration was Haberman's ideas about how a diversity of views and arguments increase the citizens' ability to reflect critically on social developments - maybe even more so than in societies with  independent media and "neutral" news.The study shows that the young generation of web based news consumers assumes that it is very important to be an aware and critical consumer but also that they do not feel sufficiently equipped with the right tools required to understand the long-term impact and effect of the media reporting online. Young people basically seemed to acquire their knowledge about media by doing and learning on their own. Surprisingly, according to the young people that were interviewed for this project, the schools seemed to play a secondary role in the development of their media critical capacity.

Background: When a person suddenly pass away, the relatives often arrive to the Emergency Department under chaotic circumstances. In this critical situation the nurse has an important role for the care. Many nurses lack of knowledge about how to take care of the bereaved relatives. Aim: The aim of the literature study was to describe aspects of caring for suddenly bereaved relatives. Method: The data for the study were scientific articles found in the databases PubMed and Cinahl and from a manual search.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The purpose of our studyis to investigate how the changed Education Act in Malmoe affects the work of school counselor in elementary school and how it further may affect the work. We were also investigating counselors? views on the politically increasing transparency of student health that comes as a result of the new school organization in Malmoe. To obtain our results, we have chosen to use a qualitative research interview, where we have chosen a semi-structured interview form. We have chosen two theories, Foucault -power and discipline and organizational theory.

The main aim of this essay was to find out what kind of advantages and/or disadvantages giving marks in pupils order and behaviour can cause for their development of knowledge and emotional and social skills. We let teachers answer a questionnaire about giving marks in pupils order and behaviour. We have also interviewed one person that was involved to prepare the latest curriculum in 1994, Lpo 94, and they decided that Swedish teachers do not have the right competence to judge ones order or behaviour. We have also looked at different theories about: mark as motivation, mark as information, mark as control, self-fulfilling prophecy, emotional disorders and gender, with whom we analyse the fact to give marks in order and behaviour.What we can establish is that giving marks in pupils order and behaviour seems to bring more disadvantages than advantages. Boys mature later than girls and have there for, in general, not as good behaviour as the girls have in the classroom.

Den la?rande organisationen ka?nnetecknas av parallella processer, samarbete o?ver gruppgra?nserna och kollektivt la?rarande. La?randet har visat sig vara en stor konkurrensfo?rdel. Den kunskapsbaserade organisationens ka?rna a?r de ma?nniskor som arbetar i den och deras samlade kompetens.

Earlier research has shown that generational differences between younger-supervisors and older-workers may cause tensions that lead to team ineffectiveness. There is however still a lack of research in this area. This thesis presents possible tensions that might occur between a younger supervisor and an older worker due to their age and generational affiliation, and how these tensions affect the team dynamics. The empirical data collection was limited to the boundaries of the dental care industry where these generational/age differences between younger supervisor and older worker are common. The thesis looks at the tensions from a qualitative perspective and data was collected in the form of in-depth interviews with selected dentists and nurses.

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.