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.

This qualitative study investigated what factors influenced older adults to motivate themselves to continue to be pshysical active in their later life. Six individuals, both men and women in the ages of 65-89, were interviewed. The interviews were analysed by informal content analysis. The results showed that there is a certain group who had a strong will to lead a long, well-conditioned and sound life. Although, the seniors are getting older, they continue to make active choices about Physical activity on a daily basis.

The purpose of this study was to examine how teachers see the use of action plans for students in need of special support in physical education. The questions used were: What do the teachers consider being the causes for students not reaching the objectives in physical education? What experiences do four teachers have considering the work with action plans for students in need of special support? And, what experiences have one chosen head of school about establishing action plans for students in need of special support?To reach the answers to these questions qualitative interviews were made with four teachers from different schools. The interviews deal with the teachers views on assessment, curriculum, and the work with action plans for students in need of special support.The results show that that the underlying causes for students not reaching their objectives was either lack of participation or difficulties in certain parts of the subject. Despite this, the teachers write very few action plans even though it appears there are students in need of special support.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Purpose: To evaluate how a treatment period on four weeks in a warm climate influences physical function, condition and the patient's experience of the climate effect of patients with ankylosing spondylitis. Method: 10 persons with a diagnosis of ankylosing spondylitis went through four weeks of treatment on Centro Forestal Sueco, Marbella. The treatment consisted of both physical and theoretic lessons given of a rehabilitation team. All patients were examinated measured for physical function and condition before treatment, after two weeks and at the end of the treatment. To measure physical function, Timed-Stands Test, Timed Get Up and Go, The Bath Ankylosing Spondylitis Metrology Index, Index of muscle function and functionestimitation of shoulder/arm were used.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.Different questions about authenticity has shown to be the most difficult problem.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

AbstractAim of the study: Aim of the study was to investigate whether there were any connections in time between different parts of care in patients with cardiac arrest and hypothermia treatment and cognitive and physical function six months after cardiac arrest and to investigate neurological outcome related to primary registered cardiac arrest rhythm after six months and if there were any changes in cognitive and physical functions as well as self-related health between discharge from hospital and six months after cardiac arrest.Method: The study included 39 patients admitted to three Swedish hospitals between 2008-2011. Cognitive and physical function was evaluated with Cerebral Performance Cathegory, CPC completed with Mini Mental State Examination, MMSE for cognitive function and Bartels Index, BI for physical function and Euroqol-VAS for evaluating the self-related health.Result:  A significant connection was shown between time to start hypothermia treatment and BI, patients with longer time showed improved physical function after six months.Majority of the participants (66,7 %) had Ventricular fibrillation/Ventricular tachycardia, VF /VT, as primary registered cardiac arrest rhythm and in this group CPC and BI was significant better compared with the asystole /Pulsless Electrical Aktivity, PEA group.CPC, MMSE, BI and Euroqol-VAS were all improved over time.Conclusion: Participants with VF /VT as primary registered cardias arrest rhythm had significant better cognitive and physical function 6 months after hypothermia-treated cardiac arrest compared with participants with asystole/PEA as primary registered rhythm. This shows the importance of access to defibrillators in public places in the society and in hospitals and optimal education of lay people and medical staff. Cognitive and physical function and self-rated health improves over time, which might be a very important reason to convey patients, relatives and medical staff to continue cognitive and physical rehabilitation. Keywords: Cardiac arrest, hypothermia, cognitive and physical function, wellbeeing.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.

På grund av ett intresse för de olika metoder som använts för att kunna arbeta på ett effektivt sätt med barn och ungdomar, valde jag en specifik ungdomsverksamhet. Verksamheten är, på grund av sina avskiljande metoder, unik jämfört med andra ungdomsverksamheter. Stränga och klara regler samt direkta åtgärder är några av de avskiljande metoderna. Då syftet med undersökningen var att undersöka Rapatac?s syn på hälsofostran, och tillämpningen av demokratisk värdegrund i praktiken, gjordes studien i form av en kvalitativ undersökning inspirerad av narrativ teori.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

Summary The purpose of this research is to find out if technology is being used in pre-school activity, to what extent, in which way and what part the pre-school teachers believe they should have in the process. To gather information for the research, questionnaires were sent out to all pre-schools in a municipality in central Sweden. Based on that information two were chosen for observations and interviews. The work with technology in pre-schools may vary. Some pre-school teachers believe they do not adopt any technology at all when asked and all this because of their own lack of interest or knowledge, while others believe it is contained in all of their educational activities.

The purpose of this study is to examine the physical space of children?s libraries in Sweden, and also to see which influences there are in the literature about the same subject. What ideas exist in the literature about the physical room of children?s libraries? We have studied how and if these influences can be seen in a selected number of children?s libraries. Our theoretical perspective is based on Anthony Gidden?s theory of construction.

Title: Older people's experiences of exercise training: a survey based on a descriptive design.Course: Public Health: Theory and method of application and degree, 30 credits. University of Gävle, health education program.Author: Helena AnderssonPurpose: According to earlier research the western population is aging. This may affect, the older peoples`s physical disability in one form or another. The consequences may be that the need off care can increase. However elderly can prevent a variety of age-related diseases by being physically active.