The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

This essay is a qualitative study about Swedish fire-fighters´ ideas of women and people from other ethnic backgrounds than Swedish. The problem in focus is why there are difficulties for those groups of people to be employed in the Swedish fire service. Can there be ideas of these groups which are not favourable for them? And if this is the case, can those ideas be explained by gender theory about construction of masculinity? The purpose is to investigate whether the absence of women and people from other ethnic backgrounds can be explained by the fire-fighters´ ideas of those groups. The study consisted of a one day observation and four one hour long interviews with fire-fighters from different positions within the Swedish fire service.

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.

The purpose of the essay is to discuss from the theory about the established and the Outsiders if the Culture Centre Blå Stället can serve as a meeting point between the majority of the people and the minority of the people in Gothenburg. The idea of Blå Stället is that it shall work as a house available for everyone and as a cultural meeting point between people in and outside Angered. I argue if Blå Stället really is a place where people from Gothenburg as a whole go or if there are some hindrances for their visions. My study is comprised of interviews with three of the staff at Blå Stället. With the theory about the established and the outsiders I want to show that the division in the city between ?them? and ?us? has to do with differences of power.

The aim of the study was to get a deeper understanding of how young people think and act when it comes to Contraceptive use, and also if outside factors have an impact on young peoples behaviour in these matters. We looked at our study from an identity and a development perspective. The method was conducted as a qualitative study. There were two groups of 8 young people, aged 16-17. Also 3 professionals that work with young people participated.

People have different hobbies. The people we are going to meet here share the same interest - choir singing. Singing together in different choirs is their hobby (leisure time interest).What brings them together is the singing, getting an opportunity to sing together with people they otherwise would not meet. In this essay you will learn some of the reasons behind the fact that choir singing is a big movement in Sweden (reasons behind choir singing having a great number of practitioners). You will get a direct link to the informants, without having to read answers that have been tampered with.

The main objective of this study has been to explore how art therapists experience the visual art´s that can be used in the promotion of health among people with depression - and anxiety disorders. The concept of SOC- sense of coherence has been a central term and a link between imaging and SOC were identified in the study. The underlying method in the study was a qualitative form, where semi-structured interviews were used. Through a strategic- sample five female art therapist were contacted, who all came to participate in the study. The study is essentially based on hermeneutical method and the analysis of interview material has been analyst by using thematic analysis.

Our language bear traces of who we are and of the culture we live in. As human beings we create language in interaction with other people and with our society. Media and commercials are other factories that strongly influence our everyday life as well as our language. With this study we would like to illuminate how our surroundings influence our language. We focus on the language of young people and their use of symbols, phrases and expressions when they reflect on relations.

Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.

This master thesis work was done by two students at Machine Design at KTH for Lesjöfors Stockholmsfjäder AB. The task was to develop a calculation program for gas springs. The program is going to ease the selection of gas springs for a given case of a lid that should be opened. The program is going to be used internal by Sales people at Lesjöfors AB in Sweden and internationally. The program is therefore written in English.The program was developed in Microsoft Visual C# 2008 Express Edition.

The purpose of this study is to increase understanding of the unemployed youth. To achievethat, we have investigated who the unemployed young people are, how their wellbeing isaffected and what they need for a change to take place. The study was conducted in amedium-sized Swedish city with the help of a method combination. The target population forthis study is people enrolled in ?Job-guarantee for Youth? in spring 2014.

The main purpose of this essay is to identify opinions of masculine and feminine language in a written text. The aim is to examine whether the reader of a text can define the anonymous author?s sex, judging only by elements such as choice of words or sentence structure. Are there any differences between the sexes as they appear in written language, and is the common man able to make this distinction? The essay is based on several studies on people?s ideas on masculine and feminine language, as well as studies on actual differences.

In today?s society more and more activities are digitalized. This means that everyone has to be able to use information and communication tools (ICT) in order to take part in the digital world, otherwise they will be left out of the digital community. There is a so called digital gap between for instance elderly and young people, where elderly do not know how to use the tools and there for cannot gain access to the digital society. What happens when people, not only grow old, but also have a communication disorder, such as aphasia? How are they included? The purpose of this study is to investigate whether or not surf pads are good tools for bridging the digital gap for people with aphasia, and which activities and situations that encourages people with aphasia to work with the surf pad.

I denna uppsats har vi undersökt frivillighetsorganisationen Missing People Sweden. Det är en volontärorganisation som anordnar skallgångar efter försvunna personer. Organisationen har varit väldigt framgångsrik med sitt arbete och uppmärksammats en hel del i media. Idag är Missing People Sweden en riksomfattande organisation med verksamhet över hela landet. Denna uppsats består av en kvalitativ metodkombination med personliga intervjuer från volontärer som arbetar inom organisationen samt av deltagande observationer vid en skallgång.

Sveaverken is a company who manufactures products and equipment for the modern farm enterprise within grain, pork and horse businesses. A large share of Sveaverken's turnover depends on the role as a subcontractor for Delaval within the areas ventilation, manure handling and feeding systems. Sveaverken wants to investigate the possibility to increase sales by establishing new sales channels, for example e-commerce This thesis is an analysis of the Swedish farmers use of internet, attitudes towards e-commerce and Sveaverken's interest within this area. There is also a minor economic analysis of the cost of establishing the e-commerce site. The study focuses on farmers who are potential customers to Sveaverken within Sweden. To examine the farmers opinions about internet and e-commerce a questionnaire was developed and sent out in November 2006, to 500 farmers of which 45% answered. The results show that the average age of the farmers was 42,5 years.