On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).

The purpose of this thesis was, on the mission of LRF Konsult Södra marknadsområdet, to research on why their customers were satisfied and/or dissatisfied. The research was performed in two segments: customers that had joined the company through acquisitions of other accounting firms and customers that had been in contact with LRF Konsult?s personal sellers.To be able to find the answer to our purpose we chose to do a qualitative study. Five interviews were performed with customers in southern Sweden, Skåne and Halland, to get their personal view of the service and of their relation to LRF Konsult and their contact person.The theories suggested that the satisfaction of the customers would increase depending on their relation with LRF Konsult and their contact person. Our research concluded the relation differed for each customer and that it was of great importance that the contact person at LRF Konsult understood and adapted the relation to what the customer wanted.

Today the right of the child to participate freely in cultural life and the arts is a goal on the political agenda. As a consequence, in 2011, twenty-six government agencies and institutions of culture were assigned to formulate strategies for activities for children and young people. These strategies are the empirical basis of this thesis. The aim of the study is to elaborate and problematize three issues concerning children?s culture from the viewpoint of a social constructionist understanding of childhood as constructed in various, often political, practices.

In this essay I have tried to come close to a probable answer to the following question: Is there a risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.In order to try to answer that question, and some other relevant questions that has corresponding interest in the context that euthanasia marks, I have done like this: I have investigated experiences from the Netherlands and from Oregon. Since euthanasia is legalized - though partly in different forms - in both these sites. I have then tried to relate the most relevant parts of these experiences to a theoretical frame. This frame had been set up by three concepts: the sanctity of life, autonomy and trust.I have also tried to come close to understanding the impact that demands for autonomy has in this context. And I have tried to understand if the trust that the public has for a country´s medical services staff and the actual doctors is a form of trust that ought to be understood as a form of trust incorporated in social capital.I have come to the conclusion that there is no great risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Swedish agriculture has gone through big changes in the latest 60 years. The farm sizes have increased, which has led to raised tractor and machinery sizes and therefore increasing problems with soil compaction. A method to reduce these problems is to implement controlled traffic farming, CTF. All field operations are then concentrated to specific tracks by using GPS guidance. The aim of this work was to study how the tillage regime, with or without CTF, affects the soil, with the main focus on macroporosity. In Säby close to Uppsala, and Alnarp close to Malmö, randomized block trials has been carried out, and the data has mainly been taken from these trials.

The exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

This report is a commission from the Care Unit of Hässleholm municipal. The purpose is to illuminate what is distinguish for contact persons at sheltered housing in the Municipal of Hässleholm? It contains three questions at issue. What are the expectations of the contact men? What information is given? How is communication between the professional categories working out?The report also contains a background with a brief Swedish history in care of older people.

With this research we aim to examine foster parents and social workers perceptions about the relationship between foster parents and the foster child?s biological parents and their perceptions about the support to the foster parents in the contact with the child?s biological parents. The research will provide a deeper understanding of the actors? perceptions and explain possible differences in their opinions. This study has a qualitative approach and contains eight semi-structured interviews with foster parents and social workers in a smaller town in the south of Sweden.

Body image in women with breastcancerBreast cancer is the second most common form of cancer in Sweden today. To get a breast cancer diagnose can be a traumatic experience for many women. It´s difficult to forsee how these women are going to control their situation. When a breast has to be removed because of cancer, the women has to adjust to changes in both physical and phychological aspects. The aim of this study was to elucidate body image in women with breast cancer after a mastectomy.

This degree project was conducted in collaboration with Husqvarna AB, the headquartersof which are located in Jönköping. The aim was to further develop the filler cap found onmore or less the whole of the company?s range of chain saws, in order to make it moreuser friendly.The present filler cap is not easy to open and close, especially when wearing gloves, andunder difficult conditions, which creates problems and prolongs filling time.On the basis of market surveys, different prototypes and tests, we have created anergonomically improved cap of a new shape, which can be moved in the axial direction,thus making filling easier..