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.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

BackgroundSexual health is affected by disease, dysfunction and disability but can also be experienced in spite of illness. To get a deeper knowledge of what the nurse does for the patients the background is written with the support of the holistic care and Katie Eriksson theoretical perspectives health and suffering.AimThe aim of this study is to describe the factors to why nurses do not prioritize patients' sexual health in the nursing care.MethodA literature review based on nine qualitative and quantitative studies focusing on the barriers perceived by the nurses to address sexual health.ResultThe result of this study showed that the barriers were many. Factors related to nurses unwillingness to talk to patients about sexuality and sexual health were difficulties in nurses' psychosocial work environment and lacking competence concerning sexual health. The fact that sexuality is a sensitive subject, factors related to the patient and that it was someone else's responsibility to raise the topic were other factors that made it difficult.ConclusionWe conclude that a stressed workplace where there is a lack of time and stress along with a poor education and uncertainty leads to no grasp of the subject and the problem slides between health professionals. Patients' sexual health remains untreated.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

The goal with this study have been to investigate how teachers in physical education perceive health as a concept, and how they choose to work with in the classes they teach. Health as a concept can be somewhat diffuse and as the Swedish curriculum doesn?t define the concept the teacher are given a freedom in interpreting what health is and how it will be taught to the students. This makes it interesting to study if teachers perceive health differently and if that affect what they are teaching their students.I used interviews as a method to answer my questions and the results show that there wasn?t much difference between the teachers in how they perceive health and how, and what, they teach their students.

Increasing immigration to Sweden has transformed a culturally homogeneous society into a more heterogeneous one. As a consequence intercultural communication and interaction have been increasing. Child health care agencies have encountered these increases. The aim of this study was to examine what the health care professionals experienced and communicated in these intercultural environments. Eight interviews with child health care nurses were carried through at four child health care centers in the south of Sweden.

Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.

Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.

Nurses in health care have a responsible and sometimes stressful job. Nowadays there?s a high pace in health care where many decisions have to be made during time pressure, a lot of information has to be transferred between health care units and sometimes complicated equipment are used. Cases of mistakes are reported more than ever to the national committee responsible for health care. Many of the mistakes, where the nurses are involved are due to the nurses? stress.The aim of this study was to gather information to describe causes of stress in nursing care and the nurses? experience of stress influence on health care.The method that was chosen for this study was a literature review where scientific, critically reviewed articles were analyzed.  The analysis resulted in two main themes.

The purpose of this essay is to perform a comparative study of first a pedagogical/rhetorical and then a therapeutic method, to help students overcome their speech anxiety. My choice stayed at focusing on the academic world and the benefits offered to mainly students. I have chosen two institutions with long experience of work with speech anxiety: Instutionen of Swedish, rhetoric and journalism at Södertörns Högskola and Student Health at Uppsala University. I want to find the advantages and disadvantages of the two universities and in no way define what is more favorable..

Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

The aim with the literature study was to describe how persons with dementia and health care workers in the geriatric care experiences soft massage and to describe the derived effects for persons with dementia. Scientific articles were sampled from the databases: Medline (Pub Med), Cinahl and Psyc INFO. The main results of the study are presented in three parts: how persons with dementia experiences soft massage, health care workers experiences of giving soft massage and the health care workers descriptions on derived effects on persons with dementia. The results showed that persons with dementia experienced a positive reaction to soft massage and the health care workers did no longer feel helpless in their care service towards persons with dementia. The studies showed that soft massage decreased agitation, wandering, pain and sleeplessness.

An individual's social capital consists largely of the social networks that may consist offamily, friends and acquaintances. The social network is of great significance on olderpeople's physical and mental health. Aim: The overall purpose is to examine the knowledgeof social network and the health of the elderly. Method: Litterature review, using threedifferent databases, CINAHL, PubMed and Scoupus for searching of articles, with differentcombinations of keywords. Results: Different types of social networks have both positive andnegative effects on health.