SammanfattningFöretag med koncernbidragsrätt har en möjlighet att överföra enstaka till-gångar till underpris utan att tillgångens övervärde uttagsbeskattas. För att få genomföra en kvalificerad underprisöverlåtelse som leder till undantag från uttagsbeskattning finns ett villkor i 23:16, 1 st. IL. Villkoret stadgar att för-värvaren måste vara skattskyldig för tillgången i Sverige. Det innebär att moderbolag inte kan genomföra gränsöverskridande underprisöverlåtelser till ett dotterbolag utan att transaktionen leder till uttagsbeskattning.

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

När döden inträffar plötsligt, har efterlevande inte fått någon chans till mental förberedelse inför dödsfallet. Efterlevande löper därmed stor risk att drabbas av komplicerade sorgereaktioner, med psykisk och fysisk ohälsa som följd. Denna grupp möts inte i tillräckligt stor utsträckning av strukturerad evidensbaserad omvårdnad, i proportion till efterlevande vid väntade dödsfall. Syftet med litteraturstudien var att belysa närståendes behov vid plötslig död samt att understryka relevanta omvårdnadsåtgärder i akuta skeden. Litteraturstudien är baserad på 13 vetenskapliga artiklar som på olika sätt behandlar närståendes behov vid plötslig död.

Incompatibility between donors and recipients can cause fatal hemolytic transfusion reactions (HTR), kidney damage and death and immunization of the recipient. Antigens on the surface of erythrocytes in the ABO blood group system and regular natural antibodies against these in the patient?s plasma must be considered. An individual always has a corresponding antibody of IgM in their plasma. Irregular antibodies acquired by transfusion or pregnancy and active in body temperature also cause the HTR incompatibility.

Stockholm city has recently raised its ambitions for bicycle traffic, the goal is to achieve a larger andsafer bicycle traffic. But cyclists are more vulnerable on the roads than other vehicle users because of the lack of protection. This means that a large proportion of road safety for cyclists is based on the design of the traffic environment. Since most serious bicycle accidents are those that occur in conflict with motor vehicles, and the majority of these accidents occur at intersections, these areas are of great importance forcyclist?s safety.The  purpose  of  this  paper  is  to  highlight  bicycle  accidents  at  intersections  and  to  suggest improvements  in three accident-prone junctions  in Stockholm.  This is  achieved  by  the study of accident statistics, literature and finally three case studies.The literature study focused on cyclists, traffic safety and traffic safety measures.

Efter riksdagsvalet 2022 ingick Moderaterna, Kristdemokraterna, Liberalerna och Sverigedemokraterna ett politiskt samarbetsavtal, det s? kallade Tid?avtalet. Avtalet representerar en politisk kurs?ndring i svensk v?lf?rdspolitik, d?r fr?gor om kriminalitet, migration och effektivisering av v?lf?rden ges en central plats. Syftet med denna studie ?r att analysera hur socialt arbete och v?lf?rd representeras i Tid?avtalet och vilka implikationer dessa representationer har f?r socionomers professionella roll och social arbetares yrkesetik.

Studieobjektet för detta kandidatarbete är Stortorget vilket är beläget mitt på Trossö i centrala Karlskrona. Staden är sedan 1600-talet starkt färgad av en omfattande militär aktivitet, något som påverkat stadsbilden påtagligt. Detta är en grundfaktor som gjort att Karlskrona sedan 1988 finns upptagen på UNESCO:s världsarvslista. Huvudsyftet för detta kandidatarbetets är att ge ett gestaltningsförslag för Stortorget utifrån platsens roll som offentligt rum i staden. Avgränsningen sträcker sig till att omfatta Stortorget med dess närmaste omnejd, dock sätts Stortorget in i en vidare kontext som utgörs av hela Trossö för att ge en bild av torgets relation till den övriga centrala staden.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

Overweight and obesity is currently a major health problem in our dogs all around the world and it is becoming more common each year. There are few studies on the proportion of overweight dogs in Sweden, but it was estimated to be 33% in 2005. Studies in other countries report that between 25-40% of all dogs are overweight. The aim of this study was to survey the animal care for an overweight dog. It was also important to develop a scientifically based advice.

The aim of this Masters thesis is to examine and analyse how the public librarys mission is interpreted and formulated in a selection of library related journals. The journals are both international scientific referee journals from the LIS field and journals with a closer connection to the practitioners within the public library field. The idea is that these journals can be seen as windows to an academic theoretic perspective on public libraries, as well as to the practitioners way of talking about the librarys mission. The study also aims to examine if there is a difference in the way that the librarys mission is interpreted and discussed among theorists and among practitioners within the field. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory, and the method is text analytic.

This project was initiated by a veterinarian, that at stallion performance tests for breeding during a number of years, noted breed differences in various types of testicular disorders. Therefore it was of interests to examine the proportion of testicular disorders within certain breeds. The aim with the project was in a first part to study cryptorchidism in common horse breeds in Sweden. Information about castrations of stallions performed during a 10 year period (2000-2009) was collected from computerized case records at five animal hospitals. The case records showed the numbers of castrations, normal cases and cases preformed on stallions with cryptorchidism, abdominal respectively inguinal.

The intention of this study is to investigate possible excitation on dogs due to buprenorphine treatment. The reason for it to be about buprenorphine and not any other opioid is due to its relevance being one of the most popular opioids in animal care, as well as the authors own experience with what seems to be buprenorphine induced excitation in her own dog. The study consists of a literature review and an internet based survey containing thirty questions sent out to twelve animal clinics and animal hospitals. Significant agitative effects on behavior has been found in studies on horses, sheep, goats, rats and mice, but no one shows the effects of buprenorphine on dogs. The literature on opiod effects on dog behavior seems sparse.

Through the lenses of religion?s role in society, the purpose of this thesis is to examine, the role of the Church of Sweden in providing support to people at the end of life. Questions asked are:  "What types of spiritual support is offered by the Church of Sweden during terminal care provided in patients' homes and how is this support expressed in church orders, assembly instructions, plans of operations and congregation letters?" and " How can the work of the Church of Sweden be understood, based on theories of religion's role in society? The method used is a content analysis of the Church Order, assembly instructions, plans of operations and congregation letters in 17 different congregations within the diocese of Lund. I then engage in a discussion with theories on differentiation and the privatization of religion as a means to interpret my results.

This study concerns the type of vegetation selected by cattle grazing on semi-natural pastures, and whether the selection depends on the nutrient content of the vegetation or on other factors. The study was carried out in three different semi-natural pastures in the Uppsala area during June, July and August in 2006. The three pastures were first surveyed, mapped out and divided into sub-areas with regard to the type of dominating vegetation. The vegetation types identified were: wet, mesic, dry, wooded, pasture with signs of former cultivation (arable). Within each vegetation type three 1x1 m sampling plots were laid out. The grazing behaviour of the cows was recorded in a behaviour study.

The purpose of this study is to examine the attitudes towards criminality among adolescent people. The main goal of this study is to find out, which risk factors are for criminal behavior among the youth. It?s also to understand if gender and ethnicity of the adolescent people plays any part in their attitudes towards criminality and risk factors for criminal behavior. The study has been carried out using a quantitative method for the data collection.