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.

Att hälsa är en ny och växande marknad i Sverige är inget som undgått vare sig producenter eller konsumenter. Medvetenheten hos folket kring hälsa ökar och den svenska befolkningen har aldrig varit så hälsomedveten som den är idag. Trots detta blir vi enligt statistiken allt fetare. Det verkar motsägelsefullt, att sjukdomar som fetma och diabetes kraftigt ökar under samma period där marknadsföringen av nyttigare livsstilar och livsmedel är massiv. Fettsnåla och sockersnåla alternativ bland livsmedelprodukterna ökar och produktionen av hälsosamma produkter har varit på uppgång de senaste åren.

The field rehabilitation in veterinary medicine has expanded over the past ten years. Animalswith disorders in the musculoskeletal system are often treated. The methods used lacksufficient scientific documentation; however claim to affect the animal's function in a positiveway. In order to investigate the efficacy of different rehabilitation modalities, it is important touse validated evaluation tolls. Therefore, a literature study on pain, pain-scales and functionaltest was performed together a pilot study on a functional test.The aim of the present pilot-study was to investigate a functional test, "Bioarth functionalevaluation scale", used in veterinary medicine.

Ett stort antal människor dör på grund av skador som de fått inom vården och som hade kunnat förebyggas. Det finns siffror som pekar på att dessa vårdskador överskrider antalet döda i trafiken. Vid Östergötlands landsting finns sedan år 2005 en fast enhet som arbetar med patientsäkerhet. En av deras uppgifter är att, tillsammans med berörd verksamhet, utföra händelseanalyser inför anmälningar av Lex Maria-fall. Den analysmetod som används av patientsäkerhetsenheten är uppbyggd på en epidemiologisk olycksmodell.Syftet med denna studie har varit att använda analysmetoden FRAM (Functional Resonance Accident Model), som är en systemisk analysmetod utarbetad av Erik Hollnagel, i en vårdrelaterad kontext, någonting som inte har gjorts tidigare.

Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.

The interest for functional strength training in golf has grown the last decade and scientists are always trying to find training stategies to improve the biomechanical aspects of the swing. Kinematic sequence contains a proximal-to-distal sequence order towards impact, and an effective kinematic sequence in the down swing begins with a rotation in the pelvis and follows by an activation in thorax, arms and club in the respective order. The rotational torques in the proximal segments wanders through the body and to the more distal segments to create an effective energy ? and power transfer at impact. The x-factor stretch is the seperation between the rotation in the pelvis and the thorax at the top of the back swing and at the beginning of the down swing.

Sveaverken is a company who manufactures products and equipment for the modern farm enterprise within grain, pork and horse businesses. A large share of Sveaverken's turnover depends on the role as a subcontractor for Delaval within the areas ventilation, manure handling and feeding systems. Sveaverken wants to investigate the possibility to increase sales by establishing new sales channels, for example e-commerce This thesis is an analysis of the Swedish farmers use of internet, attitudes towards e-commerce and Sveaverken's interest within this area. There is also a minor economic analysis of the cost of establishing the e-commerce site. The study focuses on farmers who are potential customers to Sveaverken within Sweden. To examine the farmers opinions about internet and e-commerce a questionnaire was developed and sent out in November 2006, to 500 farmers of which 45% answered. The results show that the average age of the farmers was 42,5 years.

Eight out of ten Swedes has once in a while pain in the back, neck or shoulders. This often depends on inactivity and monotonous work under a long time. Pain affects us mentally since the body and mind affect each other, which can lead to an evil circle of pain and depression. A typical imbalance in an office worker with the arms in front of the body while working is that the muscles on the front of the trunk will be shortened, since they never work with their full length and become strong because of the constant use. On the other hand, the muscles on the back of the trunk will be weakened and elongated, since they are working in an extended and static position.

In this project a method used for performing accurate simulations on magnetization dynamics based on constrained field density functional theory has been validated and used for performing computations on a few magnetic materials. The method has been shown to simulate systems consisting of iron well, but there are still problems with simulations of alloys containing both magnetic and non-magnetic materials..

The purpose of this thesis was to describe the economic situation for popular culture venues. During the study, four different ways of financing were encountered. These are sponsorship, volunteers, government funding and ticket sales. A case study, based on interviews, were conducted on Pinkerton, a non-profit organisation. The result showed that Pinkerton needs a solid subsidy from government funding.

The technical evolution has a great influence on the public libraries. Electronic media becomes more and more common. This Master´s thesis is based upon the Swedish Library law 9§ (SFS 1996:1596) which says: Public- and school libraries should pay special attention to children and teenagers by offering books, information technology and other media, adapted to their needs, to encourage development of language and stimulate reading. From this point of view we have examined why the children´s departments in public libraries offer CD-ROM games which are based upon characters from the literature, how they are used in the daily activity and how they can contribute to the development of the children´s department.We have made literary studies and empirical investigations including interviews, observation studies etc. The results from this studies shows that both young and adults appreciate the CD-ROM games.

This report presents an independent thesis corresponding 15hp and was carried out on Högskolan in Halmstad during the spring of 2014. The thesis is the final course which ends a three-year mechanical engineering program with focus on technical design.The thesis started in an operation which electricians are exposed to every day. The operation in question is cable laying or wiring. The tool they use is called a tension spring and is a long and stiff wire, usually made out of nylon or fiberglass. The tension spring is fed through pipes in the walls and brings the desired cables with it on the way back.

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

Sales Partner Group är ett Nyköpingsbaserat företag med inriktning på utbildning och rekrytering inom säljmarknaden. Företaget kontaktade Linköpings Universitet då de var i behov av en ny grafisk profil, främst då för Internet. En ny användarvänlig och dynamisk webbsajt med syftet att samla den allmänna kundgruppen, säljare samt personal på ett och samma ställe var vad som efterfrågades. Förutom att webbsajten skulle vara dynamisk och användarvänlig skulle den även vara lätt att uppdatera, erbjuda interaktivitet samt ge specifika användare en möjlighet till att kunna föra en diskussion och få tillgång till viktig information i en personlig community.Resultatet är en databasdriven webbsajt med kombinationen av HTML, CSS, PHP samt MySQL. Designen har skapats utifrån generella grundregler för användbarhet på Internet och för layout och design i allmänhet.

The study describes how to support quality of life for adults with DS using Carnevali´s model of nursing care, daily living and functional health..