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.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The purpose of this thesis was to study how preschool teachers interpret the values of the preschool curriculum that relates to culture and how the teachers describe how they work with these values in their professional practice. The study is based on social constructive and discourse analytic perspectives. I have studied how preschool teachers construct the concept of culture and the values of the preschool curriculum through a specific way to describe this. A specific way to talk about something is called a discourse. In other words I have studied preschool teachers expressed discourses about culture and their professional practice with the values of the preschool curriculum.To study this, I've done interviews with four preschool teachers.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

This study describes and analyzes how one teacher perceives her monitoring of the students´individual plans of development as expressed in the Education Act chapter 10, 13§. Today there are nonational guidelines published in the monitoring area for these plans of development, although this is anobligation for all teachers in Sweden. Also, it presents some students´ opinion on this and how themonitoring affects their learning.The progressive perspective on learning with the content spirit of the concepts responsibility,participation and experience, as well as research in this field provides the background for the study.The most important features of the data were presented in relation to these three concepts and thecommon themes found between them.The study reveales that the monitoring of the individual plans of development can never be taken forgranted due to the absence of national guidelines on this matter. Either the intention of this absence isto hand over to a professional profession, such as teachers, to decide themselves how the work shouldbe designed, or they are not capable of doing this based on their education and the other conditionsgiven in their work. The conclusion is therefore that it is up to each school and each teacher to decideon how to work with this matter..

The conservation of great apes faces many challenges, one of which is the threat of infectious disease outbreaks. Zoonotic transmission of respiratory diseases from humans to wild great apes has recently been confirmed. Since respiratory disease is one of the major causes of death in both gorillas and chimpanzees, this gives reason for major concern. Little is known about the risks of disease transmission from humans to great apes in natural environments, and there is a need for systematic risk evaluation. Researchers, conservation staff and tourists spend time in very close proximity of wild great apes, sometimes during long time periods, which poses a potential risk of disease spillover. However, the presence of researchers and tourists has been shown to decrease the risk of poaching, making the matter increasingly complex.

With climate change, the temperature and relative humidity in Sweden are increasing. The majority of historical environments lack protection against this increase, which also increases the risk of mold infestation in these environments. One of these environments is N??s Slott, in which several rooms have recurring mold growth on objects and furniture. By examining one of the rooms in the castle that is in the risk zone or has mold growth, factors behind the mold growth can be investigated in order to create a basis for future actions against mold.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

A quart of the of the adult population worldwide havemetabolic syndrome. A sedentary lifestyle, low physicalactivity, combined with wrong eating habits, stress,smoking and psychosocial factors, are the main causes ofdevelopment of the metabolic syndrome. The purpose ofthe literature review was to illuminate the physicalactivity in persons who have the metabolic syndrome, andwhat sort of advice a nurse use in the promotion ofphysical activity. The study was conducted as a literaturereview, including 15 scientific quantitative articles. In tenarticles, the focus was on physical activity at themetabolic syndrome, and five articles focused on variousforms of counselling for physical activity.

Background: For an individual a surgery may involve strains and risks. Many patients experience a loss of its own identity and often an inability to control the situation while going through a surgical operation. Fear of pain or to not wake up from the anesthetic or that the surgery will fail are worrying factors that some people experiences. Purpose: The purpose was to describe patients? perceptions of preoperative information in connection to elective surgeries.

The landscape can be something that you rest your eyes on, something that goes quickly past outside the windscreen or the place for the daily work. To me, landscape is everything around us ? the city, the field and the forest. But what is landscape for you? What does the idea of the landscape stand for? How does our view of the landscape become influenced of the place where we grow up? And the differences between peoples different views of the landscape ? what does they depend on? My point of the view for this paper is that the landscape ideals mostly depend on the landscape where you grow up and that it depends less on the differences between the individuals. As a landscape architect the idea of the landscape is the essential. The more we learn, the more we realize how complex it is, but deep down we always have our own experiences and memories and that shapes our personalities.

Over 80% of Sweden's population lives in urban areas, and half of the country's forest visits will thus be in urban woodlands. Social values ??- how the individual experiences the forest, and the impact of the forest visits on individual health and well-being, are pointing to the importance of managing the urban woodlands.When there comes to the cultivation of the urban woodlands there are usually many opinions to consider.This study aims to investigate the various opinions on the use and forestry in an urban recreation area in ??the City of Trollhättan. The study addresses both general and in four cases specific suggestions on management methods.Data was obtained from both quantitative and qualitative study through survey, interviews and discussions with the users of the recreation area.Trollhättan's goal with the recreation area is to make it accessible to local residents. The users are mainly influenced by the accessibility therefore clearings and thinnings are appreciated.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.