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.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

A vehicle that carries a person sitting in a wheelchair has been rebuilt. The original vehicle was provided with a petrol engine, hydrostatic drive and a mechanical steering rod, making it noisy and hard to maneuver. The purpose with this project was to convert the vehicle to make it more environmental and easier to drive.A new design has been proposed where an electrical drive has replaced the noisy combustion engine and an electrical motor with joystick control has replaced the manual steering.The project was divided into two parts. One mechanical part where the construction of the drive and steering were to be decided. The other part involved programming the microprocessor and implementation of all the necessary electrical for the control system of the vehicle.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

The purpose of this investigation was to investigate how being outdoors and participating in physical activities affect the concentration in a collection situation among children.The methods I chose were observation of two groups of children two times each and interviews with four educators.The results showed that the concentration in the collected situation depends on past activity, where it has taken place and that the environment has an impact. If the previous activity been more active and physical the subsequent collected situation is calmer and the children more concentrate. The facts that the children have been outside in an inspiring environment that encourage playing and movement also have a position impact on the child´s ability to concentrate. The collected situation is an important moment in the preschool day when the kids need to congregate and get a chance for social interaction and a sense of togetherness with all the children and teachers. The conclusion is that there is a relationship between movement, physical activity and an increased concentration.

The purpose of this work is to investigate how 4-5 year olds perceptions of materials and material properties can be developed through an educational activity. The study is based on two interviews with eight children in that age category. The interviews were conducted before and after an activity where the children were first introduced to the subject by the tale of The three little pigs (Harris, 2009) and then given the opportunity to explore various materials related to the book. The kids got to experiment and explore how water affected materials and to compare different materials properties. The children were also attracted to build and create the material that was offered during the activity.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

The intension with the thesis is to investigate how mass communication is adopted as a strategy to increase the membership activity within religious communions in Sweden. In the years past it has shown a decreased activity within religious communion, deliberate strategies have been missing and efforts on resources for less effective strategies have been made. The study has been carried out through a review of existing theory within the field of subject, communication within religious communion and the use of mass communication within religious communion. The Swedish church was chosen as a case, where three persons were interviewed. The result from this study shows that the Swedish church communication operates on several different levels: these are detached and self-determinate.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.