En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

In today's society it is becoming more and more important with direct marketing. Some of the direct marketing is done through e-mail, in which companies see an easy way to advertise himself. I did this thesis work at WebDoc Systems. They have a product that creates web documents directly in your browser, also called CMS. The CMS has a module for sending mass e-mail, but this module does not function properly and WebDoc Systems customers are dissatisfied with that part of the product.

Given the current geopolitical situation in Europe and the upcoming election for the European Parliament, it is important to further analyse individuals? attitudes towards European integration, specifically the Common Security and Defence Policy (CSDP). This analysis aims to gain a deeper understanding of individuals attitude towards CSDP. Therefore, the objective of this study is to analyse which factors that plays a leading role in influencing individuals? attitude towards CSDP.

Forest biomass is becoming an increasingly important source of renewable energy, and thereby the demand is increasing. There is currently 213 000 km of forest roads in Sweden that could be suitable for biomass harvesting. Harvest of biomass along forest roads both provides biomass and maintains the quality of the roads. Currently, the volume of biomass along roads can only be assessed post harvest, chipping and industry deliverance. As the decision of whether or not to harvest should preferably be based on more than experience, the TJ-method has been proposed. The TJ-method is a subjective method to quickly determine the dry matter quantity with the assessment being conducted from the roadside.

The invisible entrepreneurship is a study of owners of businesses with foreign heritage. It describes the unexplored relationship between ethnicity and class within this group of entrepreneurs.The result of the study is a model which I have found to be suitable to use when depicting the relationship between the ethnic profile and class. The model indicates that the importance of ethnicity decreases as both the owner of, and the business reach a more prominent class. The method of collecting data has been interviews with owners of businesses and Grounded theory has been used to analyse this data. Theories on ethnicity, owners of businesses with foreign heritage, and class in relation to ethnicity have been discussed on the basis of social constructivism.

Det finns tidigare forskning som visat att sexuallivet påverkats efter en stroke. Många studier kan påvisa de fysiologiska förändringarna som kan ske i samband med en stroke. I denna studie är syfte att få en djupare förståelse kring män och deras sexualitet post stroke. Deras syn på manligheten och tankar kring rehabiliteringen. Intervjustudien omfattar sju personer som alla drabbats av en stroke för mer än ett år sedan.

Den svenska integrationspolitiken har som mål att verka för ett samhälle där alla människor har samma villkor och möjligheter. Trots detta har Sverige blivit ett alltmer segregerat samhälle där en stor del av befolkningen lever i utanförskap. Orsaken till den här utvecklingen har inom integrationspolitiken i stor utsträckning debatterats av ?experter?, medan de som drabbas av utanförskapet sällan får göra sina röster hörda. Syftet med studien är att lyfta fram röster från människor som befinner sig långt ifrån den plats i samhället där integrationspolitiken utformas samt att reflektera kring det sociala arbetets möjligheter att motverka utanförskap och marginalisering.

In our world, more than two billion people are living under insecure food conditions and more than eight hundred million people are estimated to be starving. The majority of these people live in developing counties which are poor and often subject of civil war. The past fifty years the main subject of security analysis has been the sovereign and rational state and the threats have been viewed in terms of military and weapons of mass destruction. This has come to change over the last decades and security as a concept has broadened, which better represents the reality of today. Within this broader conceptualization of security the main referent of security is the individual, rather than the state, and threats are not only analyzed from a military point of view, but also seen as threats against human rights and freedoms.

Denna uppsats är en intervjustudie som omfattar sex utvalda muslimska kvinnor där jag valt att undersöka hur dessa kvinnor ser på muslimska baddräkter. Syftet med uppsatsen är att utreda huruvida dessa kvinnor uppfattar olika typer av muslimska baddräkter och även redogöra för vilka skiljaktigheter det finns mellan dessa kvinnors åsikter och vad dessa skillnader kan bero på. För att få fram olika representationer vad gäller dessa kvinnors tolkningar, kommer jag att använda mig av begreppet flerstämmighet för att lyfta fram olikheterna med hänsyn till de olika tolkningarna som finns inom en religiös grupp. Detta är för att diversiteten som finns inom den egna gruppen ska tydliggöras. Min teoretiska utgångspunkt är Olivier Roys post-globala teori som jag anser vara relevant för det valda temat.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

This study deals with the phenomenon of European integration and its impact on national party programs in Poland, a current member state of the European Union. The author will argue that the question of European integration has left a mark on the political party programs of two mainstream domestic parties on opposite sides of the ideological dimension, in the form of a certain degree of convergence regarding the ?European issue?. Relating the result of the analysis to the theoretical structure of Europeanization and sociological institutional change, the essay will attempt to show a possible link between them. Although this trend does not seem to indicate any dramatic effects of the membership per se in the programs (the national arena seems, in most cases, be of more value for party activities) there is an indirect effect in the form of the presence of Europarties and a pronounced incentive for social and economic adaptation..

Syftet med studien är att utveckla kunskap om hur personalen på boenden för ensamkommande barn utifrån empowerment arbetar med att möjliggöra de ensamkommande barnens delaktighet, inklusion och integration i samhället. Vidare syftar studien även till att belysa hur personalen på boenden själva ser på detta arbete. De frågeställningarna som belyses i studien är: Vad i arbetet med förhållningsätt skapar möjlighet till ensamkommande barns delaktighet i samhället, enligt personal på boenden för ensamkommande barn? Finns det skillnader mellan personal på HVB- boenden om vad man anser om att arbeta med delaktighetsfrämjande arbete? Om ja, kan dessa skillnader då förklaras med kön, ålder, utbildning, erfarenhet etc. av att arbeta med ensamkommande barn? Metoder som används i studien har en kvantitativ och kvalitativ ansats och innehåller en enkätundersökning och tre intervjuer gjorda med boendepersonalen i Kalmar län.

The following thesis will examine how a smaller library manages the prioritization of media between Swedish and 'minority language'. We are also interested in the challenges and problems that can occur in such work, as well as how the librarians think about their role in the integration process. We have studied this through several qualitative interviews with librarians as well as earlier related research. The results show that librarians display a high propensity of appreciation related to working with minority languages and consider this an important aspect of their profession ? they fully ingratiate and accept the importance of helping the immigrant population in learning Swedish.

To log on to social media has become an obvious part of people's everyday routine. Pictures, videos, opinions, and thoughts are posted and read by people's social networks worldwide. In doing so, the present study chose to examine whether what is posted on social media, as well as what the individuals are exposed to on social media can be related to their motivation and self-esteem. By letting 117 adolescents aged 16-19 answer a questionnaire regarding which social media they are active on, how often they are active there, and what they post on those social medias. By also letting them evaluate how they see themselves, if they compare themselves with others and how motivated they are to physical activity and healthy eating habits, we could see that to those who post pictures, and are exposed to images represent exercise / health on social media have higher self-esteem and driven more by internal motivation to engage physical activity than those who do not.

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.