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.

This report deals with an exam report written by Olle Hjalmarsson and Thomas Likar, students at Högskolan i Halmstad. The project was carried out for Haldex Traction AB in Landskrona whose business consist of manufacturing automatic all wheel drive systems (AWD-system). These systems consist of a plate clutch which activates all four wheels of a 4-wheel driven vehicle. An important component in these clutches is the accumulator which basically consists of a piston under the load of a spring which creates an oil pressure with the help of an electric motor used for actuating the clutch.At Haldex difficulties has been experienced regarding the assembly of the accumulator parts due to the small tolerances between the piston and the hole of the accumulator in the cast aluminium housing. Attempts have been made to assemble the parts in existing robot cells.

Trees in urban environment are exposed to extreme conditions, foremost the ones that grow in the hard packed soil along our streets. They are also exposed to damaging insects and fungal diseases both local and new ones spreading from South Europe. The global warming with warmer temperatures provides a longer growing season, making it easier for insects and fungus to establish a habitat. Based on these facts new tree species need to be available for future urban plantings.To determine what these trees would be an interview study began. Six people were selected who have experience in the field of urban environment planting.

Grundtanken med individuell lönesättning är att bidra till att göra arbetsplatsen attraktiv och effektiv. Tidigare forskning visar dock att individuella löner under lång tid varit mycket kontroversiella och på flera håll mötts av ointresse eller motstånd. Flera menar att individuell lönesättning kan motverka sitt eget syfte. Utifrån denna bakgrund är syftet med studien att få ökad kunskap och förståelse om vilka konsekvenser individuella löner fört med sig genom att dels undersöka anställdas personliga upplevelser och dels studera lönestatistik. Studiens första del har undersökt brandmäns åsikter på en räddningstjänst där motståndet mot individuell lönesättning är synnerligen starkt.

Introduction: The number of hearing impairments in Sweden is increasing. The largest increase is seen in ages 25-44. There are reasons to believe that these impairments are noise induced. Leisure time noise is not controlled in the same manner that industrial noise is. An ongoing conflict between city council officials and rock club owners, musicians and music event organizers about sound levels at smaller live music clubs exceeding the national sound level restrictions created the need for an acoustic intervention project.

Discussions of structural racism has now moved to the forefront of the Swedish society, and many researchers have sought to understand what form it takes, how it is manifested, how it is exploited and challenged. At the core of this debate we find the media, and its logic embedded with mechanisms of simplification and polarization.Media is our key source of knowledge and information, why it also affects our norms, beliefs and preconceptions. Media thus has the power to mediate, amplify or challenge how we conceptualize the world, and subsequently our (unconscious) racist beliefs.To investigate how media content is influenced by underlying colonial or racist assumptions and stereotypes thus becomes a way to investigate our understanding of reality.In accordance with postcolonial thought, structural and symbolic racism is embedded in language and hidden in images, and surface in the form of domination and feminization, and the portrayal of the subaltern ?Other? as passive and irrational.This paper thus departs from postcolonial theory and media logic to undercover hidden patterns of structural, symbolic and historically contingent racism in one of Sweden?s most prominent in-depth foreign TV-magazines, namely Korrespondenterna.Adopting Critical Discourse Analysis (CDA), this paper explores to what extent racist and colonial stereotypes are reproduced and/or challenged in Korrespondenterna?s representation of Sub-Saharan Africa.In line with postcolonial theory it is found that historically contingent racialized stereotypes are prevalent in Korrespondenterna, and that tendencies of portraying Africa and Africans as passive, feminine and irrational are prevailing.It is thus argued that media logic, imbedded with mechanisms of simplification, polarization and intensification, contributes to the use of colonial stereotypes in media, and thus to the mediation of structural and symbolic racism..

The purpose of the current study is to present an interpretation of Eros and its demonical aspect as it is described in Plato?s dialogues Phaedrus and The Symposium as well as to attempt to throw some light over the question in which way the erotic as such influences Plato?s notion of how to pursue philosophy. In the first part of the essay an account is given of the Platonic Eros as a unifying element and as striving for being. I defend the position that in the context of the interpreted dialogues philosophy is thought of as an erotic enterprise which takes place as a coming closer to the object of love. This coming closer takes place as remembering in Phaedrus and as creating in beauty in The Symposium.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

Schölin, Mona-Liz (2007): Fanerdunetableringen i Kalmar ? effekter på den regionala utvecklingen [Establishment of the Fanerdun Group in Kalmar ? impacts on regional development]D-uppsats 10 poäng, fördjupningskurs i kulturgeografiHandledare: Bo MalmbergSpråk: SvenskaSyftet med uppsatsen är att studera vad tidigare utländska etableringar har fått för effekter, hur de har påverkat den regionala utvecklingen, och utifrån detta göra en jämförande analys över vad Fanerdun Gruop AB´s etablering i Kalmar kan komma att få för effekter. Frågor som tas upp för behandling är: Vad har utländska direktinvesteringar, eng. foreign direct investment (FDI) och inward investment för effekter på etableringsorterna? Hur kommer Fanerdun Group AB att bidra till den regionala utvecklingen i Kalmar? Det sistnämnda är viktigt att undersöka då utländska investeringar likt Fanerduns i Kalmar ofta får effekter på den regionala utvecklingen.

Light has always fascinated humans but ever since the invention of the first light bulb, the use of artificial lighting has accelerated dramatically. Darkness has never been as rare as today and the overuse of lighting has created a new phenomenon called light pollution. Most living beings are biologically dependent on the recurrent twenty-four-hour rhythm of light and darkness, called the circadian cycle. Human beings are evolutionary developed after this circadian rhythm and the effects of constant artificial light is yet unknown. Scientists fear the consequences of constant lighting and what it means physically, mentally and philosophically for the human species.

The aim of this study is to investigate which communication strategies and channels the mu- nicipal company Falu Energi & Vatten should use in order to become more efficient in com- municating with citizens between 18 to 29 years old. The company is owned by the munici- pality of Falun and manages community services in electricity, district heating, fresh water, sewerage, metropolitan area network and waste disposal. The following theories have been used in the study: convergence culture, digital natives, information overload, communication strategies and uses & gratifications theory. The methods used in the study are 4 focus group interviews and one informant interview. The members of the focus groups where within the age range 18-29 years and lived in the city of Falun.

The aim of this thesis is to analyze the media discussions of the rape in Bjästa 2009 and to reveal how stereotypical illusions of ethnicity, religion and gender affect how media understands and defines violence. The rape in Bjästa occurred in a ?Swedish context? but has been defined as honor related in other arenas outside media. This discussion occurred because the whole village turned against the woman that was raped and supported the perpetrator? a phenomena that speaks against the idea of an equal society and a behavior that is usually understood as honor related and something that the ?others? do.

This master thesis is made of two parts. The first part concerns the method and results ofdesigning a motion control system for a piece of research-equipment called BIRGIT. Theequipment is made to be used for research on eyemovements. In the second part, a computermodel of a part of the balance organ in the inner-ear is developed. The work has been done atthe Bernadotte laboratory at S:t Erik Eye Hospital.The equipment the control system is made for is a so-called rotationchair.

Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.