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.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

Many children in Sweden are exposed to maltreatment. Among the purposes of the Child health care (CHC) are to decrease mortality, infirmity and handicaps among mothers and their children, and to decrease hurtful strains for parents and their children. CHC-nurses get critizism for not reporting child maltreatment in high enough numbers to the Social service. The aim of this study was to chart how CHC-nurses finds their work with families suffering from maltreatment. Ten CHC-nurses were interviewed with semistructured interviews.

Working as a veterinary nurse includes advising animal owners, helping them to make discisions through well-based facts and experience. Preemptive spaying of the healthy bitch brings many advantages and disadvantages. It leads to cessation of gonadal hormone production, and how the exact extent the surgery affects the dog is not yet fully understood. The sex hormones mainly control the reproductive system, but receptors of these hormones are found in many tissues of the body, and have complex relationships with other hormone systems. Spaying decreases the metabolism although the bitch gets an increased appetite, which enhance the risk of obesity, unless the owner restricts food intake.

This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

In a time where fast trends and shorter product lifecycles are dominating the clothing industryfashion companies must constantly deliver revolutionary products in order to survive. Theconsumers are more demanding than ever before and collections that used to be released twicea year are almost nothing but a memory lost. Some companies are now releasing theircollections continuously and have abandoned the seasons completely. Media has put attentionon the speed that the fashion industry is moving in now and asks whether we can expect it toimplode?The purpose of the thesis is to establish how the creative process in a company operating onthe Swedish or the Danish clothing market is affected by external factors i.e.

This study will examine if caregivers, working with people with dementia problems, is in need of support and in what way they see how the support should be designed. Previous research shows that there are many factors in elderly care that affect all of the caregivers. Working with people in this sort if dependence, requires a lot of the caregivers, both mentally and physically. To study if the caregivers consider themselves to be in need of support, and in what way they see how the support should be designed, the study employs a qualitative approach using to types of interviews, one focus group with four assistant nurses, and two individual in-depth interviews with the administrative personnel and one nurse. The results show that the need for support for the caregivers exists. Caregivers working with people with dementia problems, daily face difficulties, some more difficult to handle than others.

Syftet är att undersöka vilka sätt allmänsjuksköterskan kan interagera med demenssjuka på. Frågeställning: Hur kan verbala och icke-verbala kommunikationssätt optimera omvårdnaden och interaktionen mellan sjuksköterskan och personen med demenssjukdom? Ämnet har belysts genom att göra en litteraturstudie och datainsamling har gjorts på tre databaser. Denna studie är uppbyggd på sex kvalitativa studier och fyra kvantitativa. Demenssjukdom innebär nedsatt verbal kommunikationsförmåga, vilket kan leda till frustration och agiterat beteende.

Sjuksköterskeledda mottagningar har blivit ett framgångsrikt sätt att ta hand om stora patientgrupper som lider av kroniska sjukdomar som diabetes, astma och hjärtsvikt (Eklund, 2009). I Sverige lider fyra av tio kvinnor och fem av tio män, av övervikt eller fetma (SCB, 2012). Fetma är ett globalt folkhälsoproblem som leder till en mängd allvarliga konsekvenser, både fysiska, psykiska och sociala, och har blivit en allt större utmaning för vårt samhälle att finna lösningar och effektiva behandlingar till (WHO, 2013). På senare tid har sjuksköterskeledda överviktsmottagningar etablerats. Syftet med denna uppsats är att beskriva omvårdnadsåtgärder vid sjuksköterskeledd överviktsmottagning.

Cross infection is a global health problem. The cost for cross infection increases every year. Florence Nightingale focused her attention on preventing cross infections by using good hygiene and as a nurse that is one of your more important tasks. Nurses have guidelines for how hygiene should be implemented in practice. The aim of this study is to investigate factors that influence nurses´ compliance to guidelines regarding hygiene.

Background: Anorexia nervosa is a disease that often strikes teenager girls. The causes of the disease are not entirely known, but there are redeemed and maintenanced factors. The factors describes as biological, psychological and sociocultural. Aim: The aim of the study was to illuminate the nurses problem in caring of girls that developed anorexia nervosa. Method: The method of this essay is a literature study.

Bland äldre patienter i Sverige är undernäring ett problem som växer sig allt större.Forskning har visat att många äldre patienter riskerar att drabbas av ohälsa, minskatvälbefinnande och lägre egenvårds kapacitet vid undernäring (Johansson, 2004).Syftet med denna litteraturstudie var att genom omvårdnadsforskning belysasjuksköterskors attityder och kunskaper till nutritionsbehov ochnutritionsbedömningar hos äldre patienter över 65 år. En systematisk litteraturstudievaldes som metod, systematisk sökning, kritisk granskning, dataanalys samtsammanställning av vetenskapliga artiklar inom problemområdet gjordes. Idataanalysen framkom teman som sjuksköterskors attityd till nutrition,nutritionsbehov och nutritionsbedömning av äldre patienter. Sjuksköterskors kunskapoch utbildning om nutritionens betydelse för patienternas välbefinnande. Resultatet idenna studie visar att nutritionskunskap och utbildning bland sjuksköterskor i dag ärotillräcklig.

Background:Approximately 300 children get a malign cancer diagnosis every year in Sweden, 80 % of them survive. Parents of the children who have a cancer diagnosis experienced that they didn't have mental health, nurses care of parents are to keep a mental health so they can handle their parent role. Nurses should meet families through their life-world because caring should be done with dignity and integrity.Aim:The aim of this study was to describe how parents experience the daily life with a child who has a cancer diagnosis.Method:The method used in this study was a literature study based on autobiography, which means analysis of autobiographies. Four books were analyzed.Results:Four categories emerged from the analysis of the autobiographies, experience of powerless, desire of a regular, experience of anxiety and fear, to experience joy and have hope.Conclusion:This study shows how life changes when a child in the family gets a cancer diagnosis and how it affected the parents. The study points out the importants to create a great relationship between the nurses and the family so they can have a good care..

Bakgrund: Methicillinresistent Staphylococcus aureus (MRSA) är en multiresistent bakterie som är svårbehandlad och kan orsaka vårdrelaterade infektioner. Varje år drabbas miljontals patienter av vårdrelaterade infektioner och hundratals patienter avlider för att vårdpersonalen brister i sina hygienrutiner. Syfte: Syftet med studien var att belysa hur sjuksköterskor kan förhindra spridningen av MRSA inom somatisk vård. Metod: Som metod tillämpades en litteraturöversikt som baserade på kvalitativa och kvantitativa vetenskapliga artiklar. Resultat: Ur analysen av datamaterialet framträdde två teman; höja kompetensen och förutse risker samt konsekvenser med sex underteman.