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.

Följande litteraturstudie sammanställer information från sex rapporter om hästar med kolik orsakad av spolmask. Särskild tyngdpunkt är ägnad förekomsten av spolmaskassocierad kolik, predilektionsområde för obstruktionen, riskgrupp, riskperiod samt avmaskning i samband med kolikfallen. Detta ämne är synnerligen aktuellt då avmaskningsmedel numera är receptbelagt och en alltmer utbredd läkemedelsresistens mot anthelmintika förekommer. Riskperioden då flest kolikfall inträffar är under hösten och riskåldern är cirka fem månader. Majoriteten av hästarna är avmaskade med ett paralyserande anthemintikum en till fem dagar innan koliken.

Automatic milking systems (AMS) provide the opportunity for less manual labour and an increased milking frequency. But in order to reach an optimal milking frequency a well-functioning cow traffic is crucial. There are many factors affecting cow traffic but one factor that has not been studied thoroughly yet is the effect of different light intensities during the night, 22.00 h to 05.00 h. Therefore the aim of this study was to determine the effect of different light intensities during the night on number of selection gate passages (GP), milking frequency and milk yield. The study was conducted as a Latin square were three light intensities were applied: LOW (11 ± 3 lux), INT (33 ± 1 lux) and HIGH (74 ± 6 lux), in three different herds.

This two years master?s thesis takes interest in the concept of marketing related to the Children?s Library. The purposes have been to investigate the perception of marketing among a few librarians working at the Children?s Library in the Swedish region of Halland and further to analyse their perception of marketing in the daily work at the library. Eventually to analyse the consequences of these librarians approach to marketing related to their perception of the library?s mission.

En röststörning kan sägas föreligga då rösten inte fungerar eller låter som den brukar så att det påverkar kommunikationen. Prevalensen för röststörningar uppskattas till omkring 6 % av den vuxna befolkningen. När rösten inte fungerar som den ska leder det till emotionella, sociala och funktionella svårigheter för individen och har negativ inverkan på livskvaliteten. Voice- Related Quality of Life (V-RQOL) är ett självskattningsformulär som mäter vilken inverkan en röststörning kan ha på individens livskvalitet. Detta instrument är internationellt välanvänt, men har inte funnits översatt till svenska.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.

The purpose with the examination is to examine a preschool head and three teachers experiences and opinions of whether the tablet can be used to support childrens linguistic development and social interactions in preschool. To answer the purpose we will use these questions of issue:What is the purpose with tablets and how are they used in preschool activity?What pros and cons do the teachers see with tablets?How do the teachers resonate about the use of tablets to develop childrens language skill and social interactions?What type of social interaction occurs when children use the tablet?We have used interviews and observations as our methods. We interviewed three teachers and one preschool head in the capital city of Sweden. They all have a positive attitude towards the use of tablets in preschool.

This study intends to use a text analysis and analyze Findus crisis communication, on their website, about the horse meat scandal in February and March 2013. The main focus is to examine if Findus crisis communication can be connected to Beniot?s image repair strategies and the rhetorical appeal forms, in five press releases and four blog posts, and also if they are different depending on the media format. The results show that Findus usually used three of the five image repair strategies and the three appeal forms (ethos, pathos and logos) interacted and therefore became Findus crisis communication consistent in all material. The results also show that Findus had a clear position because they conveyed a consistent message..

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

Studier som berör ämnet hur fysisk aktivitet påverkar det psykiska välbefinnandet hos äldre är något som berör alla. Fysisk aktivitet har i tidigare forskning visat sig påverka båda den fysiska och psykiska hälsan positivt. Mycket forskning är gjord på området, dock är de äldre underrepresenterade som målgrupp inom området. Syftet med denna studie var att undersöka i vilken utsträckning fysisk aktivitet påverkar det psykiska välbefinnandet, med inriktning självkänsla och fysisk självuppfattning, hos äldre. Undersökningen innefattade en experimentell undersökningsmetod med en randominiserad, kontrollerad design.

The purpose of this study was to look into how evidence evaluation in verdicts considering 2 § LVU (Care of Young Persons Act) linked to honor related problems are handled by the County Administrative Court of Stockholm. The questions at issue were how the County Administrative Court handles the prerequisites regarding 2 § LVU verdicts, how the County Administrative Court proceeds when evaluating evidence in 2 § LVU verdicts, and how the County Administrative Court handles indications of that a child is living in an honor-related context. To answer this, five verdicts have been analyzed. In addition to this, two interviews were made as a complement. In the analysis of the collected material, the authors proceeded from a theory of evidence and used a hermeneutic method for the analysis.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Motivation is a key factor in sustaining a healthy and active lifestyle, and technology has afforded us new methods for attaining information concerning exercise and health. This paper aims to examine how social media can motivate individuals to obtain and maintain an active and healthy lifestyle, as well as identify which particular social media channels are preferred for this purpose. Both quantitative and qualitative methods were used as data collection in this research. The results of this report show that images and text shared on social media, as well as the communication therein, can function as motivation for individuals to commence and maintain a regular physical activity and health regimen. Additionally, an individual?s sharing of their own training and health routine is enough to motivate the person in question to sustain their training and health procedure.

This essay is an analysis of a three-day participant observation with sensitive people in a house with entity continuity. The purpose was to investigate the possible experiences participants had during their stay. The method used was modified based theory with Jungian application. The investigation showed that the core category was a peculiar atmosphere which the participants related to a different world than the physical. The place? atmosphere influenced the participants and led to transcendent experiences related to a spirit realm.

The aim of this master?s thesis is to explore what learning potentials there are in Demoteket. Demoteket is an on-going project that preserves and exhibits young people?s artistic creations. The idea is that public libraries receives and lends out the young people?s artistic creations.