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.

keywordsThis was a project about the process of animation and the presentation of looped animations in the form of a zine.My main subject for the project was to explore the possibilities of the computer program After Effects and how to incorporate the functions of this program with my hand drawn technique. I wanted to keep the hand drawn feeling and at the same time make use of all the helpful short cuts and utilities that this program had to offer. I found that this program was quite suitable for this kind of work, although I didn?t feel completely satisfied when it came to the amount of animations that I was able to put together. At the end of the project I had completed six loops (plus a older one) for the CD that came with the printed zine.Another big issue in working with this was the question of theme and content for all the different loops.

On the basis of theoretical knowledge about the complex of problems which can occur in an implementation of a collaboration project, the purpose of this essay is, to examine how representatives on each authority relate to and manage collaboration as a work method, the awareness of problems within the organisations that collaborate, and the preparedness around how to manage problems with collaboration. "Unga vuxna" is a collaboration project between Kalmar county council and all 12 municipalities in the county council. More specifically it is a cooperation project between psychiatry and social services. Theories used in this essay are professor Berth Danermarks studies about collaboration, and social psychologist Jay Hall?s theory about capability.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

The purpose of this report is to create and develop a model that streamlines and helps the innovationprocess of an idea owner and also in the development of ideas.This model should be able to apply for workshops and in innovation advice or business devlopment. I used the qualitative method in my essay just to get a maximum clear data collection, where the seven respondents were included in the interviews. However, much of the information retrieved from the theory books and research/science articles, in order to answer the research/Sceince question in the best possible way.

The purpose of this report is to outline the development of a dynamic Microsoft Silverlight application, which will be able to present products and be administered in a simple manner. The project has been carried out at Incordia AB, a company that specializes in e-commerce, situated in Helsingborg, Sweden. Although the Silverlight application is customized for a particular site, forMicro AB (an ongoing project at Incordia), the template and the classes that are used to manage information, are developed so that they can be used in future projects for Incordia AB..

The present work is a continuation of the ideas developed in previous projects during my Masters studies that explored the relation between pattern, form and space. Starting from the pattern multiplication for space construction the present project proposes textiles as an assortment of flexible expressions. The purpose of the project is to explore aesthetic and functional potential of textiles for out door temporary structures. This is to create a pattern interface which filters sunlight through a textile surface to offer instant sheltering solutions for out door activities. The project combines research and analyses of outdoor temporary structures and scope of textile in the area.

Purpose: Our purpose is to describe and understand how a project-based, knowledge-intensive firm in the high-technology industry creates and transfers knowledge, seen from two perspectives.Methodology: Our qualitative case study has an explorative approach since earlier studies within our positioning are absent, thus we look at KM abductively. To gain more depth to our study, we mirror our findings from our case company with data collected from three additional organisations.Theoretical perspectives: We see a clear distinction between researchers, either seeing knowledge as an object or a process. Thus, we review theories from both sides, either focusing on the creation or transferring of knowledge. In addition, theories on KM in project organisations areaccounted for.Empirical foundation: The study is based on the empirical foundation which consists of the data received through six interviews with employees at our main case company and, additionally, two interviews at each of our three mirrorcompanies.Conclusion: The study found KM being seen from both perspectives in all four firms. Through this, we found implications for how our case company could proceed in the future..

This study has been made on behalf of the Swedish Transport Administration to study the work of the department National Projects. The Swedish construction industry has for many years been characterized by low productivity. By being the largest purchaser of contracts in the industry the Swedish Transport Administration has a unique opportunity to influence the productivity. In order to improve in productivity The Swedish Transport Administration is adopting a new role in which they will order more turnkey projects. In our study, we will focus on how one department within the Swedish Transport Administration, National Projects, can perform successful turnkey projects.To clarify how the department National Projects can perform successful projects, this study identifies critical factors for projects and their links to different phases of the project.

Background Being outdoors on a regular basis is beneficial for all individuals, people with dementia who is living in special accommodation have not always that possibility. If the person with dementia live in a stimulating environment can contribute to the person's functions are maintained. Aim To provide a basis for evaluation of a new outdoor environment at a special accommodation for people with dementia. Method of data collection in action research was done through focus group with staff on the accommodation and the participants in the project, a total of five informants. Results Informants thoughts and experiences were analyzed and divided into three main categories to describe the project - design, obstacles and goals.

This report is the documentation of a project in the education Master of Science in Mechanical Engineering. The project was carried out at Alfakonsult AB. The purpose of the project was to map out the transference of information between the different operators in the supply chain of medicine in Sweden and to analyse this in order to reduce lead-time and the total throughputtime. The supply chain of medicine in Sweden consists of producers, distributors, one wholesaler, prescribers and patients. The mapping of the transference of information showed that most operators in the supply chain have done well introducing technical aids to facilitate the transference of information.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

This thesis project is based on a business idea where users can design their own t-shirt online. The project shows the first step in the development process where a prototype for a user interface is created and evaluated.The purpose of this thesis project is to answer the following question:How does one develop a user interface for t-shirt design with consideration to interaction design theories?In order to answer this question the design process began with scheduling the work at hand. The first step was to build a conceptual model based on specifications made prior to this project. This conceptual model became the foundation for the physical design.A high fidelity prototype was created using Macromedia Flash and Actionscript 2.0.

The students have been assigned a task from Consid, were they are supposed to develop a web based platform for handling the company?s consult CV:s. The key features of the system are to simplify the administration part at mission procurements towards customers and to match qualified consultants to certain missions.Consid is an international it-consult company and have about 1000 consults working for them. When Consid makes mission procurements towards a customer they have to manually match the best consult against a certain mission, this is both time consuming and complicated.The students started the project with big visions and thoughts about how the work would be performed and how the system would be developed. After the initial meetings and the closer it came to the beginning of programming it became clear that the expectations were too big.

This degree project was conducted in collaboration with Gremo AB located in Ätran.The aim of the project was to develop a solution to secure quality and to help assemblingthe locknut holding the vertical hinge on the harvesters and foresters from Gremo.At this time the nut is assembled manually by the aid of an overhead crane. The nut istightened differently from time to time, and there was no specified torque to which it istightened. Another present problem was the locking washer which sometimes getsdamaged during assembly, when this happens the procedure has to be started over fromthe beginning. The current assembly procedure is very time consuming and lengthy forthe employees.Our task was to design a machine that could tighten the nut to a specified torque with amargin of error of ± 3%. The assembly procedure will be held simple and the timerequired at a minimum.The project started by developing several principle solutions, the one solution that bestmatched our specifications were developed to a primary solution.Today we have started manufacturing and assembling our prototype.