The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

The objective of this study was to describe and analyze some of the conflicts in the class room using solution strategies from a human needs perspective. This was done by a qualitative in-vestigation based on the observations of the participants.The query of how every day conflicts arise in the class room and their reasons.The result was analyzed using reference frame in human needs theory. The results showed that there were several reasons for a conflict and its solution. It was also shown that creating a nice atmosphere in the class room was a continuous effort and the strategies of the teachers in a conflict situation were different depending on the situation. Human needs theories assists us to analyze and handle conflicts in the class room..

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.Different questions about authenticity has shown to be the most difficult problem.

The purpose of my empirical study is to see if and how teachers meet the students needs of physical activities in the daily work in the classroom. I also want to explore how different teachers see the connection between the concepts: physical activity and learning. To fulfill the purpose, I have chosen to ask four questions that I will work on in my study.How much and what type of physical activities do the students do in a typical day at school?What happens with the students when they have had a moment of physical activities in the classroom?Do the teachers see any connection between the physical activity and the pupils' ability to concentrate?How do teachers look upon the relationship between physical activity and learning?To get answers to my questions, I have observed and interviewed five teachers. I have compiled and analyzed the results.

The purpose of this paper is to study how the TV program Border Security: Australia?s FrontLine (Gränsbevakarna Australien) can be seen to reproduce networks of human and non-human actors. The aim is thus to investigate how boundaries between nations are upheld and how people, as a consequence, are discoursively categorized and what preconditions this create for people?sidentity- and meaning-making practices.The theoretical and methodical framework is built upon Bruno Latour?s work on Actor-Network-Theory, and discourse analysis inspired by Michel Foucault. The empirical material consists of two episodes of the TV program.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Coconut water and recovery/water-electrolyte balance after physicalexcercise ? A systematic overviewAuthor: Irene Eriksson and Alexandra ÖquistSupervisor: Henriette PhilipsonExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: During physical exercise, it is common with dehydration, which affectsperformance negatively. To restore the fluid balance it is optimal to drink fluids containingsalt and carbohydrates. In theory, coconut water should be a good recovery drink because oftheir nutrient content.Objective: To evaluate the scientific evidence available, to investigate whether coconut wateris better than water or sports drinks for rehydration after physical exercise.Search strategy: PubMed, Scopus and Cochrane Library have been used in the literarysearch. Keywords used were recovery, fluid balance, fluid therapy, water-electrolyte balance,rehydration, dehydration, hydration, exercise, physical activity, resistance training, activity,sports, training, coconut water in varying combinations, in order to cover as wide area aspossible.

The aim of the thesis is twofold: the first aim is to identify a number of reproductive logics that are used to construct Swedish regulation of embryo donation for reproductive use as either ethical or unethical in the governmental ? and medical discussions ? and to examine how these logics are interconnected with notions of gender and parenthood. The second aim is to identify a number of tensions that arise in the application of the governmental ethical logic on the embryo and embryo donation and discuss how these tensions can be solved with a feminist material approach. I argue that the terminology used to distinguish between genetic, biological, social and legal parenthood in my material is insufficient for understanding the value of the embryo outside its pre-human status. I therefore argue for an embryonic feminist bioethics that is attentive to the embryos post-human status, and for a reformulation of the parenthood terminology in line with what I call ?reproductive ties?..

Summary The purpose of this research is to find out if technology is being used in pre-school activity, to what extent, in which way and what part the pre-school teachers believe they should have in the process. To gather information for the research, questionnaires were sent out to all pre-schools in a municipality in central Sweden. Based on that information two were chosen for observations and interviews. The work with technology in pre-schools may vary. Some pre-school teachers believe they do not adopt any technology at all when asked and all this because of their own lack of interest or knowledge, while others believe it is contained in all of their educational activities.

Jacobsson, A. (2013). Physical activity on prescription ? patient experience. C-thesis inPublic Health.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.