When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the Intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Title: Development and continuity: A new institutional case study of a Danish public library in changeAbstract: The purpose of this master's thesis is to discuss and analyse the relationship between the traditional core values belonging to the institution of the public library, and the development work that takes place at the institution. The thesis also investigates the relationships that influence the development work.By investigating a library that is considered progressive in its development work, our purpose is also to unveil alternative values that compete with the traditional core values. By illustrating the perception among seven staff members and the director at Aarhus Public Libraries, we want to illuminate the terms for development among public libraries. In addition to our interviews, an activity plan is studied.We base our study on new institutional theory which focuses on norms and values in an organisation. This focus helps us to understand the development work from a comprehensive view.Our study shows that the development work at Aarhus Public Libraries is taking place in a complex environment that consists of several different actors and different interpretationsof the traditional core values of public libraries.

Studies show that children?s and adolescents health decreases, especially the mental health. There are today many health methods that flourish in the school area. Methods that is external and used as individual interventions and methods that have the Intention to integrate health in all aspects of the school curriculum.Research on health projects often show what the intervention or method has produced. Few studies have been found who discuss the pupil?s own experience regarding health projects.

SammanfattningGenom denna studie ville jag utforska den agens som uppstår i mötet mellan barnen och den pedagogiska dokumentationen samt hur posthumanistiskt inspirerade analyser av re-visittillfällen kan bidra med förståelse för de yngsta barnens möjlighet till kommunikation och meningsskapande genom den pedagogiska dokumentationen. Jag observerade och filmade re-visittillfällen där en grupp yngre barn möter dokumentation för att få syn på vad som sätts igång i detta möte. Genom att använda en posthumanistisk ansats betraktas inte bara människor, utan också ickemänniskor som agentiska, de gör och genererar förändring (Lenz Taguchi, 2012:12). Tänkande, Intention och kommunikation brukar betraktas som mänskliga förehavanden men i ett posthumanistiskt perspektiv betraktas det som fenomen som uppstår i intra-agerande mellan olika agenter. Analyser av filmsekvenserna gjordes utifrån Barads (2007) diffraktionsbegrepp och Lenz Taguchis (2012) begrepp om cirkulära och horisontella rörelser vilka beskriver processerna i användandet av pedagogisk dokumentation.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

In the early 80s, several new synthetic materials have come to be used in the treatment of canvaspaintings, among them Plextol D 360, Plexisol P 550 and Beva 371. Today, many conservatorsfind the information about the long term sustainability of these binding mediums to beincomplete. Evaluation of synthetic materials is mostly done through clinical research, sometimesartificial aging is simulated. The correlation between artificial and natural aging is however notestablished, useful information can therefore be gained through evaluations of actualconservation treatments. The Intention of this study is to find out more about how thementioned products perform over time in normal museum conditions.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

This thesis is ordered by Peab Sweden AB Regional Jönköping and concerns of warranty inspections.The Intention is to work out a basis, which show the most common complaints is the warranty inspections, and make a small analysis on what causes them to be. The report also presents possible solutions to prevent the occurrence of defects. It also covers the issue of how the client looks at Peabs way to overcome the objections of warranty inspections. The report has the following issues:?What are the most common errors observed during the warranty inspection??What are the causes of complaints??What can be done to reduce the number of complaints??How the customer thinks that the complaints be addressed?Twenty-five Guarantee survey records from the projects Peab has done in recent years has been the starting point for the investigation.

SAMMANFATTNINGTitel: Ortorexia nervosa- Hälsa som blir ohälsaInstitution: Institutionen för hälsa och lärande, Högskolan i SkövdeKurs: Examensarbete i folkhälsovetenskap, 15 högskolepoängFörfattare: Bergendahl, Jessica; Östman, EvelinaHandledare: Ekberg, JoakimSidor: 23Månad och år: 06/2014Nyckelord: Ortorexia Nervosa, Hälsa, Psykisk ohälsa, Medias påverkanBakgrund: En ny hälsosam livsstil börjar ofta med en god Intention, men ibland kan den hälsosamma livsstilen gå för långt. Ortorexia nervosa var från början tänkt som ett sätt att benämna en grupp patienter med liknande problematik, tills det framkom att detta var något som behövde undersökas närmre. En person med ortorexi är besatt av en hälsosam diet som istället kan bli farlig. Mål: Att beskriva vad ortorexi innebär, vilken sjukdomsstatus den har samt om det finns klara direktiv kring behandling.Metod: Vi har undersökt litteratur, vetenskapliga artiklar samt genomfört intervjuer med personer som har behörig kompetens kring ortorexi. En kvalitativ innehållsanalys har använts.Resultat: Ortorexia nervosa är ingen diagnos.

Surgical site infections are a recurrent problem in veterinary medicine. A 2-5 % infection rate in clean surgery has been reported. During the last years the increase in methicillin resistant staphylococci has also taken its toll on veterinary medicine, demanding a stricter hygiene and antibiotic regime. The 2008 outbreak of methicillin resistant Staphylococcus aureus (MRSA) at the University animal hospital, Swedish University of Agriculture indicated that that the MRSA problem was now a real, possibly zoonotic problem.Since the first dog, in Sweden, was diagnosed as a carrier of methicillin resistant Staphylococcus pseudintermedius (MRSP) in a study in 2006, the infection rate by this bacterium has increased. In 2009 (January 1st - December 2nd) the National Veterinary Institute (SVA) has identified 58 samples as MRSP positive.

Syftet är att undersöka huruvida övergången till IFRS den 1 januari 2005 resulterar i några effekter i balansräkningen för ett börsnoterat svenskt bolag. Dessutom undersöker vi om ett svenskt börsnoterat företag anser att möjligheten att jämföra börsnoterade företags finansiella rapporter ökar i och med övergången till IFRS. Vidare har vi kontrollerat om de uppfattningar ett svenskt börsnoterat företag har om de framtida effekterna som kan uppstå till följd av övergången till IFRS överrensstämmer med uttalanden gjorda i affärstidningar och annan fackpress. Vår Intention är slutligen att presentera ett svenskt börsnoterat företags idéer kring eventuellt ändrat framtida beteende till följd av övergången till IFRS. Arbetet innefattar en fallstudie baserad på en kvalitativ metod, eftersom vi ämnade uppnå en djupare förståelse av det vi studerade.

AbstractEquality between donor and receiver, a study about equality in the Swedish aid politics 1960 ? 2000.Essay in political science, C-level, at Karlstads University, by Britt-Louise Orrmalm Karlsson. Spring 2006. Tutor: Hans Lödén.Sweden has a history as an official aid donor since 1950. The development cooperation has changed through the years in accordance to the Swedish policy and the politics.