Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

In this essay I point out that the presence of  ?Otherness? plays a key role in the novel The Beach by Alex Garland, and that the text relates to a colonial literary tradition. I?ve mainly used the distinction of Otherness and cultural representation presented by the postcolonial theorist Edward W. Said to guide me.

The importance of internal communication within companies has increased in recent years. However, there are still a number of companies that are not adapted to the modern world and the new modes of communication the Internet provides. This study evaluates the internal communication of a medium sized company by holding semistructured interviews with the employees. The goal of the interviews was to develop a requirement specification. This requirement specification was later used as the basis to analyze possible aids for the internal communication of the company.

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

Denna studie jämför rapporteringen om naturkatastroferna i Haiti och Pakistan år 2010. Syftet är att förstå hur Svenska Dagbladet och Dagens Nyheter har prioriterat och gestaltat respektive lands katastrof vilket i sin tur skapar en bild av nationens ställning som offer.221 artiklar ligger till grund för mätning av utrymme och placering, varpå 72 artiklar analyserades mer ingående med hjälp av kvantitativ innehållsanalys för att ta fram viktiga aspekter i gestaltningen. Huvudsakliga aspekter var Lidande människor, de Skyldiga och Räddaren.Utifrån teorier om Agenda-Setting fann vi stöd för de resultat vi fann angående utrymme och prioritering. Compassion Fatigue och synen på Vi som en västerländsk norm och De Andra fick stå som teoretisk grund för hur journalister skapar medkänsla hos läsaren för att öka intresset för nyheten.Resultatet visar att katastrofen i Haiti var den som prioriterades högst. Det på grund av att medier prioriterar plötsliga händelser framför långsamma och att Haiti utifrån ett västerländskt perspektiv hade en högre nationell status som offer än Pakistan.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

Kvinnor som utsätts för våld i nära relationer är ett globalt folkhälsoproblem, då våldets konsekvenser innebär ett liv av skuld, skam och lidande hos kvinnorna. Hälso- och sjukvårdspersonalen har en unik och viktig roll i att hitta och identifiera kvinnorna. Syftet med studien var att beskriva hur kvinnor som utsätts för våld i nära relationer upplever mötet med hälso- och sjukvården. En litteraturstudie där tolv vetenskapliga artiklar har granskats och analyserats och som ligger till grund för resultatet. Resultatet bygger på tre kategorier: Att inte bli sedd och hörd, Att känna rädsla, skam och skuld samt Att inte känna stöd.

Background: The nursing profession involves meetings and situations which can be stressful. The work environment can cause additional stress in the form of time pressure, lack of support from colleagues, management or disgruntled family members and patients. This places the nurse in a position that requires a sharpened ability to handle stress. It can become overwhelming and unmanageable and cause a serious threat to the nurse's health and wellbeing. To handle stress the nurses uses different coping strategies.Aim: The aim of the review was to gain a better understanding of how nurses deal with occupational stress.Method: A systematic literature overview study based on eleven articles, including both qualitative and quantitative studies.Results: Nurses deal with stress in different ways based on their own resources.

In my project I worked with fluorescent color and fear as a theme together. It was based on my question for what happens when you take all the lights out and highlight a fear or phobia. I wanted to experiment and explore the course of event within the surface of a picture by using this kind of paint.I worked with illustration and pattern to bind the two pictures together. The aim was to investigate what is possible with the picture as a medium and work with contrast to make it as effective as possible. My goal was to make one poster of each fear and to make them work together as a series as it?s best.I asked myself many questions such as;? What happens to the surface, image and room when you use this color?? Will a new quality appear?? What happens when you mix two pictures together on a parallel level that only show in different kind of light?.

A bioslurry reactor was built for the bioremediation of TNT contaminated waste from the demilitarization industry. The field test was conducted at Vingåkersverken in Vingåker, Sweden, to see if results from laboratory studies could be repeated in a full scale reactor. The goal of the project was to optimize the reactor to such a degree that it could be used to handle the waste produced at Vingåkersverken and also that this technique could be applied for remediation of contaminated soils. Unfortunately the samples taken during the full scale field test were destroyed by the shipping company and no analysis was possible. A later attempt by the Biorex research group has also been unsuccessful to reduce the amount of TNT using the bioreactor.

In this report presents a thesis by Frida Altskog performed in collaboration with Askersunds Kakelmakeri. The project?s goal has been to produce a ceramic ledge after the company?s specifications. The company?s desire and production facilities have been in focus.

Normally the operational amplifier is used as a component in active filter design. The goal for future components in filter design is large bandwith and the use of low supply voltages. The use of current-mode instead of voltage-mode circuits gets a step closer to the required performance. A component that use current as the signal conveying part is the current conveyor. In this report a comparative study between two current conveyor structures of second generation (CCII) is performed.

FLUTD - Feline Lower Urinary Tract Disease ? is a complex disease and a common sight in the veterinary setting. Although FLUTD excluding urethral obstruction may be discomforting for the cat and its owner due to symptoms such as periuria, stranguria, hematuria, dysuria and pollakiuria, obstruction presents an acute and potentially lethal form of the disease as a result of uremia and disturbances in fluids, electrolytes and acid-base balances. A study of literature has been performed to investigate the causes of FLUTD with urethral obstruction and the actions available to the owner to avert them. Potential causes of obstructive and non-obstructive FLUTD have been found to include infections, uroliths, urethral plugs, neoplasia, anatomic abnormalities, trauma, neurogenic or iatrogenic causes. Most commonly a cause cannot be identified and the terms idiopathic FLUTD or feline idiopathic cystitis are used. As the mortality rate due to urethral obstruction likely is somewhere around 5.8-8.9% and FLUTD including and excluding urethral obstruction constitute great inconveniences, precautionary measures are warranted.

This report is about a couple of specially chosen peatlands in eastern Uppland, Sweden. It concerns their development between the year 1922 and 2012. The historic fact originates from a large investigation of peatlands in the south of Sweden made by the Swedish Geological Survey, SGU, in the 1920?s. To be able to choose peatlands an analysis in GIS were made, in which we were able to find locations good enough for our field investigation. During the field investigation we bore to find nice peat cores that later went through several analyses in a lab.

Postoperativ smärta är en smärta som är förväntad av både patient och sjuksköterska. Mötetmellan sjuksköterska och patient med postoperativ smärta innefattar sjuksköterskans kunskap och fördomar om smärta, samt patientens känsla av utlämnande och upplevelse av smärta. Syftet var att genom en litteraturstudie belysa viktiga faktorer i mötet mellan sjuksköterska och patient med postoperativ smärta. Därtill två frågeställningar; Vad är viktigt för sjuksköterskan i bemötandet av patienter med postoperativ smärta? Vad är viktigt för patienten med postoperativ smärta i mötet med sjuksköterskan? Metod Litteraturstudie med Graneheim och Lundmans analysmetod som verktyg.