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.

In May 2007 a committee called ??Ansvarskommittén??, assembled by the Swedish government, came with a proposal of changing the Swedish regional structure. The committee which consisted of representatives from all the sitting parties in the parliament proposed that the present regional structure consisting of 20 county council districts and 21 counties would be reduced to between 6-9  regions called ??regionkommuner??.The purpose of this study is to analyze how the committee?s proposal balances democratic and economic values by using a qualitative method. The committee?s proposal is analyzed by a comparison in five political areas with two differentiated regional theories called old and new regionalism.

This essay revolves around the reformation and sectorization of Swedish psychiatry starting in the 1970?s. Psychiatry was to change from being based in closed asylums to being an institution in the middle of society, finding social solutions to mental illness and working through a dynamic network of various care givers, such as welfare officers, nurses and psychiatrists. This new kind of psychiatry was first tested in Nacka, where psychiatric reformers Johan Cullberg and Bengt Berggren were the heads of a six-year long pioneer project of sectorized psychiatric care. My specific purpose is to analyze the new ideas of mental illness and of psychiatry?s role in society which were introduced in this project and how they were expressed in the official reports presenting it.The reformation was preceded by a public debate concerning psychiatry, which had intensified a few years around 1970.

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .

The main purpose of this paper is to describe and analyse how social worker on a specific Social Service Agency describe their experiences. My focus has been to concentrate on social worker, whose task is related to young people. The paper is presented from three different themes; work assignments, professional roles and projects in life. The central questions are; Which are the socialworker´s main tasks? How does the social worker see himself in his professional role? Have their expectations been fulfilled? Where do they get their motivation from? Which are the reasons why the job as social worker is so strenuous? I have interviewed four social workers (semi-structured interviews), and a qualitative method is used.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological guidance. This gives room for a critical perspective in the interpretation.

The aim of this Masters thesis is to examine the library discourses concerning the phenomenon and concept of digital libraries in Swedish library press 1980-2002. What changes can be identified? The questions are: what is said about the conditions for the phenomenon; how is the concept of digital libraries used; who makes these statements; what are the relations between these discussions and the library context in which they are made? Five Swedish library journals, BBL/Biblioteksbladet, DIK-forum, Human IT, Svensk biblioteksforskning and Tidskrift för dokumentation, were examined. The method used was discourse analysis. The theoretical starting-point was Foucaults discourse theory.

The purpose of this Bachelor?s thesis is twofold. Firstly it aims to make a contribution to the understanding of how five Swedish Diocesan libraries have carried out the digitizing of their rare book and manuscript collections. Problem areas related to this activity are also investigated. Secondly, it aims to examine the relative guidelines and standardization norms, which have been formulated on a national basis.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

Background: Nurses´daily has to face death and dying in their work with patients in a palliative state.  This means both emotionell and workrelated challenges. However nurses in this context are not experiencing more stress then others.Aim: The aim is to describe nurses´experiences of caring for patients in a palliative state.Method: A litterature review based on ten qualitative articles published between 2006- 2012. To collect data we used the databases Cinahl, PubMed, Nursing Allied Health Source and Medline. We worked with Fribergs (2006) model ?Contribute to evidensbased care with a base in analyses of qualitative science? in the analysis.Result: Four main themes were identified; The meaning of the nurses´ spirituality in the care, Why the nurse choose to work in this field, To be certain in the professional role and The meaning of the caring relationship.

Stress-related diseases in Sweden have doubled since 1997. Even longterm sickness related tostress has increased over the last decade. In future there is a need of alternative methods todecrease the amount of people being affected to gain a better population health. Natureassisted therapy (NAT) was shown to be a successful method as part of the therapy of stressand burnout likewise was nature an important factor to prevent people from mentaldisorders. The aim of this study was to analyse the latest research concearning nature and itshealth effects with focus on stress and burnout patients in order to plan health promotingactivities outdoors for these patients.

This study examines how the media reports on the Pride Festival in Stockholm and what news topics and themes it prioritizes. The purpose of this paper is to examine whether the media coverage of Pride highlights political questions related to social and societal problems. One of the main focuses of the study is on how the media covers male and female homosexuality. The newspapers examined are the tabloids Aftonbladet and Expressen and the respected dailies Dagens Nyheter and Svenska Dagbladet. The study extends over three periods: 19-07-2010 to 07-08-2010, 25-07-2011 to 14-08-2011, and 24-07-2012 to 11-08-2012.Several key theories and themes frame the study.

AimThe aim of this study was to investigate and describe qualified nurses? worries related to handling chemotherapeutic drugs, further is the aim to explore if the nurses comply with the guidelines at a haematological ward. MethodThe cross-sectional study uses a descriptive design and a quantitative approach to analyze nurses? worries at a haematological ward. The data has been collected through questionnaires which were handed out to 42 nurses at the haematological ward. The questionnaires included 17 questions that were designed by the authors of this study, and 32 nurses returned the questionnaire. ResultsThe majority of the nurses declared that they handle chemotherapeutic drugs once or more a week. The results of the study show that the nurses´ comply with the available guidelines are relatively good.

Introduction Postoperative wound infections leads to increased patient suffering and cost society money because it leads to longer hospital stays. Previous research shows that patient related risk factors such as smoking, diabetes, Chronic Obstructive Pulmonary Disease (COPD), advanced age (>65 years) a low preoperative hemoglobin level (<140g/L) and a high BMI (> 30) increases the risk of suffering a postoperative wound infection. Aim To investigate whether patients that underwent surgery with Coronary artery Bypass Graft (CABG) in a university hospital in central Sweden in 2013 and had any of these risk factors more often suffer from post-operative wound infection.MethodThe study has a descriptive design and is based on an ongoing infection registration area of operations. The study included 148 patients out of 255 (58%) undergoing CABG in 2013. Possible risk factors were collected through medical record review.Results There was no significant correlation between surgical wound infection and patient-related risk factors such as smoking (not quit smoking four weeks before surgery), diabetes, COPD, advanced age (>65 years), low preoperative hemoglobin (<140g/L) or a high BMI (>30) and suffered a postoperative wound infection.Conclusion More research and a larger sample is needed in the field to produce a reliable result could be presented..