Företagsförvärv av små och medlestora företag är en ständigt aktuell fråga. I Sverige beräknas antalet företagsöverlåtelser vad gäller små och medelstora företag kraftigt öka de kommande åren, främst beroende på det stora antalet företagsägande fyrtiotalister som kommer att gå i pension. Denna framställning beskriver olika förvärvsmetoder ur ett skattemässigt perspektiv samt vilka kriterier som presumeras för olika förvärvsmetoder och vad för beskattningskonsekvenser som kan komma att utlösas. Vår intention med uppsatsen har varit att utreda hur stort inflytande beskattningskonsekvenserna har på valet av förvärvsmetod samt vilka andra parametrar som inverkar. För detta ändamål valde vi att intervjua på området allmänt erkända personer.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

The aim of this study is to analyze how problems are represented within SOU 2008:27. Further more, the aim is to analyze how the new subject plan for history can bee seen as a product of this document. The method used, and the theoretical frame of the study, is based on Carol Lee Bacchi?s ?what´s the problem represented to be?? approach, which basic principle is that policies are filled with representations of problems and that these representations need to be examined. These problem representations are then themselves subject for scrutiny, the second step being an analysis of the texts presumptions and assumptions concerning view of man and perception of knowledge. The results show, among other things, that a problem representations can be found in the SOU; the school system is too vague and unclear.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

Families of children with disabilities often have many different contacts with professional representing different principals. This places high demands on their professional work together to meet the needs of families and use resources efficiently. The method used is a literature review which aims to describe what is needed to achieve good collaboration between different professions around families with children with disabilities, and that from an organizational perspective to examine why there are often gaps in collaboration and how this affects the parents' life situation.The theories in this study originated from organizational and sociological theories. The most central concept in this study is collaboration from an organizational perspective. The results show that the interaction is problematic, due to that collaborative organizations often have rules which are incompatible and a lack of accountability on who is liable makes impairment in the interaction.

This thesis investigates how teachers in political science work with global issues in their teaching. It investigates the implementation within a specific area. Implementation is a problematic concept and in debate it is often accused of not working.This thesis finds out whether dissatisfaction exists among teachers when it comes to how municipal schools work with global issues.The investigation consists of three interviews made with teachers in political science, all from municipal upper secondary schools, in three different cities.The result shows that dissatisfaction exists among the teachers. Lack of time and lack of dialogue between the teachers and the principles are described as the main hindrances to reach the goals of the implementation. The implementation is however, in a broad outline, depicted positively..

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

Background: Research shows that the nurse?s presence has a great significance for the relationship between patient and nurse. By this, the nurse can gain a greater understanding for the patient?s situation and thus have an opportunity to influence the patient?s health processes.Problem: Today?s focus on the technology and lack of time in healthcare can create a stress which can make it more difficult for the nurse to prove presence to the patient.Aim: To describe patients? experiences of the nurse?s presence in healthcare.Method: A qualitative approach, where Evans descriptive synthesis has been used. Eleven previously published qualitative, caring science, articles has been used in the synthesis.Results: The synthesis revealed two themes.

This work is meant to contribute to the research of adaptation studies by focusing on a special case: the transformation of a fictional diary into a movie. In order to sustain the form of the literary source the adaptation to movie requires certain strategies. Först of all, the diary genre is characterized by a one-dimensional narration. Second, diaries only supply a few written dialogues, hence this "void" has to be compensated and filled by media specific measures. Third, the investigated diary is a story of individualization and emancipation of a single woman.

This study aims to examine how families that during a long time have lived with neuropsychiatric disabilities have experienced their contact with different authorities. The study builds on qualitative interviews with two young people and five parents, from four different families. Focus in the paper lies mainly on the families' experiences of the school and different care sectors.The result shows that there is a great number of aspects as lack of information, lack of knowledge, dislodges between different authorities lack of support from school and care sectors, incorrect medication and shortage of long-term plans for treatment, which the families experienced as problematic. These aspects have also brought dramatic consequences that have strengthened the disabilities' negative effects.The result also shows that the parents are very active and bears a great responsibility for the child's health. The parents are in large extent alone in search for care, arranging meetings, searching for information, taking care of the children's medication etc.

The breakdown of the ratification process of the EU constitution was in Sweden blamed on a lack of a debate concerning European issues. The constitution can be seen as the best and latest, but in no way the only, example of this problem. The breakdown can also been seen as proof of a larger legitimacy crises within the EU. The aim of the study is to determine whether or not there really was of lack of debate concerning the constitution in Sweden. This question is theoretic¬ally connected to EU legitimacy through Habermas idea of a public sphere.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

Detta projekt har producerats i samarbete med Abu Garcia i Svängsta, Blekinge. Vårat projekt är en interaktiv produkt presentation gjord i flash med inslag av 3d, video och ljud. Våran tanke är att användaren ska kunna se hur en Ambassadeur Record fiskerulle ser ut både på insidan och utsidan, hur den fungerar och vad som gör den så unik. Det finns också video filmer som beskriver tillverknings processen, och hur man som förstagångs användare använder en Ambassadeur rulle. Design och bakgrundsljud är anpassad så att den ska väcka en känsla av fiske och fridfull utomhus miljö..

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.