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.

The business cycle of the wood flooring branch is currently high however that situation may not be sustainable. In a possible future weaker business climate, the importance of marketing becomes accentuated for firms that aim to maintain their sales levels. We can see trends that competition among the Swedish and foreign manufactures is already stepping up. The intent of this study is to establish marketing guidelines for floor- and molding manufacturers, so they can establish a clearer brand image in DIY retail outlets. By comparing the approach of sports- and DIY stores to brand and product placement, this study aims to bring new knowledge to the DIY branch for improved consumer and product handling.

Health and convenience trends dominate the food industry and retailing business of today. The health consciousness is spreading while appealing product attributes concerning taste and packaging also are increasingly important. At the same time, the competition is growing fierce in the Swedish market with hard discount formats and niche concepts who also are trying to provide the market with perishables. Therefore, the pressure to lower prices is increasing making economies of scale and rationalization progressively more important. In 2004, ICA launched private label meat packaged in a modified atmosphere. Consequently, many stores went from in-store cutting-up and packaging to selling centrally packaged and distributed meat. ICA is now developing a concept with fresh fish in modified atmosphere packages and needs to increase the knowledge about the market and the consumer.

Syfte: Syftet med f?religgande studie ?r att bidra med kunskap om hur l?rare i G?teborg hanterar misstankar om v?ldsutsatta barn, vilket kan ge en ?kad f?rst?else kring vilka resurser som ?r betydelsefulla f?r l?rare i arbetet. Det specifika syftet ?r unders?ka vilka k?nslor och tankar som uppst?r bland l?rare vid misstankar om v?ldsutsatta barn. Teori: Teorierna som vi valt att analysera materialet utifr?n ?r emotion management, emotional labour, feeling rules och communities of coping. Metod: Studien har genomf?rts med en kvalitativ metod. Vi genomf?rde semistrukturerade intervjuer med sju l?rare verksamma i l?g- och mellanstadiet i G?teborg stad f?r att unders?ka vilka k?nslor och tankar som uppst?r hos dem vid misstankar om v?ldsutsatta barn. Resultat: Huvudresultaten av studien ?r att l?rare anv?nder sig av emotionella strategier vid misstankar om v?ldsutsatta barn.

There is a tough competition in food-stores these days. Storeowners have been forced to try something new to attract customers. One way to accomplish that is to add private labels to the assortment. There are several benefits with these labels; its higher margins for this type of brand and the brand can also strengthen the stores image in the customers mind. When private labels first entered the market, the customer had a relatively low attitude towards the brands.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Developing good reading skills is crucial for all pupils in school, and the reading bookis a tool for achieving that. Pupils are entitled to good reading instruction, regardless ofwhich reading level they are at, and regardless of the level of the reader they have beengiven. The aim of the study is to examine a particular teaching material and describe thedifferences that exist between a simpler and a more difficult variant of the same reader.The study is a textual analysis focused on the two readers for grade 2 from the materialDiamantjakten (The Diamond Hunt). The study shows that the two books display greatdifferences. Reading the simpler book involves a smaller amount of text, fewerdescriptive expressions, and a smaller number of words, but it does make demands onthe reader?s ability to read between the lines.

The purpose of this study is to examine how participants perceive virtual agents shown on a computer display. In particular, it is explored to what extent participants transfer gender and attraction stereotypes that are commonly applied in the physical world to virtual agents. Previous related studies have often explored only text or voice interfaces, without any visually appearing agents, and here indeed found evidence for a transfer of gender stereotypes. Our hypothesis was that the addition of a visual agent interface would reinforce this effect. The results support our hypothesis that participants transfer human gender and attraction stereotypes onto virtual agents, as well as that these processes are affected by the visual representations of the agents..

The purpose of the project is to determine the impact of solar cells and electrical vehicles on the future electricity grid and distribution network. Future electricity grids will be affected differently than it does today. Therefore, it is important to determine the impacts so that the current electricity distribution system can be developed and redesign to achieve the future demand. In Sweden, government has changed rules and laws in order to make it easier for private sector to invest in renewable energy sources. Our project focused on the impact of the solar cells and electric vehicles on the low voltage electricity distribution.

Banks are an important institution for the economy of a society. During the later years the world of banking has changed. Several new actors have entered the market and taken over traditional bankservices as well as new ones. The way of conducting banking has changed with the event of new technology. One of the banks customer segments, the students have also been under a change.

The following thesis will examine how a smaller library manages the prioritization of media between Swedish and 'minority language'. We are also interested in the challenges and problems that can occur in such work, as well as how the librarians think about their role in the integration process. We have studied this through several qualitative interviews with librarians as well as earlier related research. The results show that librarians display a high propensity of appreciation related to working with minority languages and consider this an important aspect of their profession ? they fully ingratiate and accept the importance of helping the immigrant population in learning Swedish.

The purpose of this paper is to investigate how a small company manages its information, primarily the organization of digital documents. The two dominating themes are classification and information politics, the former in the context of a corporate environment and the latter to help us to describe the situation at the company. The method used has involved observation of the company's current computer network structure and also interviews with six employees at different levels in various departments at the company. The result of our investigation has been the realization that, although logical structure is important when organizing documents in a digital environment, it is also necessary to have rules regarding its implementation..

This thesis explores how verbal and nonverbal signs communicate attitudes and the rhetorical functions of such attitudinal signs. Attitudes are regarded as rationalized evaluations of attitudinal objects, and through their manifestation in signs an attitudinal gestalt is communicated. This gestalt is regarded as the audiences perception of the rhetors attitude. It is shown that the attitudinal signs function as ethical, logical and pathetic proofs and that they can create identification between the audience and the rhetor. The signs can have effects on the audiences perception of the attitudinal objects, their perception of the rhetor and influence the social dynamic of the discourse.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

The aim of this essay is to describe and analyse the legal complications that arise in connection with preliminary investigations involving several juvenile offenders, where all suspected persons have not attained the age of criminal liability. It is also intended to give a broad analysis of the concept preliminary investigation, with particular emphasis on juvenile offenders. It further analyses the legislation and legal complications on the basis of a rule of law perspective. The method previously used is court dogmatic, where in front law text, preparatory work, case law and legal doctrine have been used in order to present the existing sources relating to the subject matter of discussion. The criminal investigative bodies consider juvenile offenders are regulated under the Swedish RB 23 - 28 chapters, FUK and LUL.