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.

This study is based on qualitative and hermeneutic methods. The investigation summarises how four textbooks present Buddhism in (school) subject Religion, such as texts and images. Two of them are used in Religious studies A, the rest is used in Religious studies 1. The study rests on the theories of orientalism and christocentrism, where both can be related to the concept of making secondary. In the research background there are descriptions of how the western world looks upon Buddhism in a historical perspective, but also how Buddhism in a modern age is represented.

Aim of this work was to determine teachers' ideas about how to encourage lifelong learning in primary school in year 3, so that students can continue learning throughout life. To get answers to my purpose, I used the following questions: What are the teachers' perceptions of the concept of lifelong learning? What are the main aspects teachers emerged as important in education, to encourage students to lifelong learning? Is there potential barriers to teachers for the promotion by the term of lifelong learning?The method used, is qualitative interviews and as a starting point I used the hermeneutic approach. Theoretical part included Ziehes modernity theory of learning and Vygotsky socio-cultural perspective.The results revealed that lifelong learning is interpreted on the basis of active teachers in many varied ways. Teachers' perceptions of the concept of lifelong learning have been very varied.

This text answers the questions how do we define what a campus is, how the concept of the campus came to exist and how it is used today, and how the Blekinge Institute of Technology (BTH) campus can be designed according to site conditions and the conclusions drawn from case studies at Chalmers University of Technology and Karlstad University. The purpose of the case studies is to gain insight into their campuses advantages and disadvantages. This finally results in an interpretation of how the Blekinge Institute of Technology campus can be planned. A campus is the area of land on which a college or university and its surrounding buildings resides on. Campus as a concept meant a field at first, it later evolved at American universities due to their design of college campuses.

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

Student recruitment is a subject that seems to be forgotten in the theory of event communication. Yet the area has some specific reoccurring features. Our purpose was to examine these specific features and how to work with these in the best way, and also see how to get the most out of the event communication to the young at event and fairs. Special features we have looked at are the student ambassadors ands their impact, the meaning of a give-away and also if there are any essential factors to get in contact with the young at fairs and events, and if new technology had an important role to play in the area.Our research has been inductive, and therefore, we have created our own theory and reflected it to the larger topic of event communication and its theories. Our research method has been triangular, both quantitative and qualitative; interviews with those who work with student recruitment, and surveys to young people in upper secondary school.Our study showed the importance of student ambassadors and their specific task to be nice, friendly and outgoing.

January 1, 1999, a new sex purchase law was introduced in Sweden, Lag (1998: 408). The law implies that in a sex trade a crime is committed only by the consumer in the sex trade. The majority of consumers in prostitution are men and the suppliers are women. When prostitution is problematized it's usually from the woman's point of view and the perspective of the man is often overlooked. The new law has shed light on the consumer and made the male more visible in the public debate.

This degree project deals with the concept of creativity and the creative output based on howSwedish upper-secondary design teachers within the Technical Engineering Programexperience this from a student's perspective. The project discusses how the concept creativityis interpreted and how the creative output is regarded by educationalists and professionaldesigners and how this then can be related to literature on the subject and in the steeringdocuments. The purpose of this degree project is to visualize the interviewees' viewpoint oncreativity and the significance of experience, skills, and environment for the creative outputand within the field of design. This in order to, in the pedagogic and didactic situation, enablethe improvement of teaching so that creativity and its output come to show. Moreover, theproject aims to create a ground for discussion of the view of the importance of these skills inthe pedagogic/didactic situation.In order to reach this aim, I have read literature on creativity from several perspectives andcarried out eight qualitative structured interviews: both with three educationalists withoutexperience within the design profession, and with two educationalists who are or have beenactive within the design profession, as well as with three professional designers.

Syftet med föreliggande undersökning är dels att undersöka hur företag inom den högteknologiska branschen arbetar med employer branding för att ses som attraktiv för potentiella framtida arbetstagare. Dels syftar även undersökningen till att få kunskap om vad ingenjörsstuderande, inom det för dessa högteknologiska företag intressanta utbildningar, finner attraktivt hos en framtida arbetsgivare. Metoden för undersökningen är därför både kvalitativ genom intervjuer och kvantitativ genom enkäter. Resultaten från undersökningen visar att företagen aktivt arbetar med att synas, differentiera sig från konkurrenterna, ses som relevanta och uppfylla psykologiska kontrakt. De har insett vikten av att arbeta med employer branding för att kunna kompetenssäkra i ett tidigt stadie. De arbetar både internt samt externt för att bygga upp ett starkt employer brand som kommer skapa attraktion hos potentiella framtida arbetstagare.

Enterprise learning is a pedagogic concept that implies that the students, in correlation with development of theoretical, subject specific knowledge, also develops enterprise competences that will be useful in their everyday life and on the labour market. Enterprise learning has grown over the last ten years, as well in school practicing as within research. In the mathematics subject, a strong educational tradition has delayed the introduction of enterprise learning. At the examined school, enterprise mathematics has been introduced during the spring term of 2010. This examination focuses on which of the enterprise competences that are developed and how they are developed.

My work deals with large scale design of the urban fringe. The thesis is divided in three parts; ?Current viewpoints?, ?Infra City ? conditions ? and ?Infra City ? project?. In the first part, I go through the history of trade shortly. Then I discuss the concept of nature, which ends up in a linkage between natural science and aesthetics in landscape architecture. The link between those two makes a project stronger and more multifunctional. The object of my case, Infra City, is a mall situated north of Stockholm on both sides of the E4 motorway going to Arlanda airport.

Den här studien är en fördjupning inom IP version 6 (IPv6) även kallad IP next generation(IPng) som är den nya adresseringsstandarden för IP baserade kommunikationer. Arbetet tarupp dess olika egenskaper och funktionaliteter med fokus på dess implementering ochövergångsmetoder.Denna rapport består huvudsakligen av två delar. Första delen är en teoretisk genomgång avprotokollets olika egenskaper, detaljer, implementerings metoder etc., och andra delenbestår av en praktisk implementation (migrering till IPv6) på ett befintligt nätverk hos EPMData AB..

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

Bakgrund och problem: Att hållbarhetsrapporternas trovärdighet påverkar intressenternasförtroende är särskilt aktuellt för företag i finansbranschen. För att hjälpa företag att uppnå störretrovärdighet i hållbarhetsredovisningar lägger GRI:s fjärde generation av riktlinjerna en stor viktpå väsentlighet i rapporternas innehåll. Det som antas möjliggöra vassare hållbarhetsrapporterenligt GRI:s G4-version är en stegvis beskrivning av hur väsentlighetsanalys ska göras. GRI:s nyaoch föregående versioner skiljer sig dock inte åt när det gäller vilka faser väsentlighetsanalysenska bestå av. Trots det finns det några svenska finansföretag som redan har försökt uppfylla G4:sstörre krav på väsentlighet eller visar en förståelse för vad övergången från redovisningen enligtGRI:s tredje generation till G4 innebär för finansföretagens hållbarhetsredovisningar.Syfte: Studien syftar till att skapa förståelse för hur GRI:s fjärde generation av riktlinjernapåverkar hållbarhetsredovisningar hos svenska finansföretag.Metod: Den kvalitativa studien genomförs med hjälp av semistrukturerade intervjuer medpersoner som på något sätt är relaterade till hållbarhetsredovisning inom sju olika svenskafinansföretag.

The aim of this study is to describe how the cooperation between franchisee and franchisor evolves over time. The parties? work responsibilities are explored as an ingredient of the cooperation. Creation of relational aspects is also studied, as well as how adaptation of the concept is handled throughout the partnership. This study takes on an abductive approach and is based on interviews with franchisees of one franchise system, performed at different stages of the respective cooperations.