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.

?The modern library in the network society?A study of cultural politicians and librarians opinions about libraries' use of social mediaSocial media is becoming more and more interacted in our daily lives and Carlsson (2013) argues that today's libraries have undergone major challenges in the digital information technology's entry in the library arena. The new technology has led to sum up in one question: how a library should relate to the digital information technology, the issue has applied in particular the social communications media, such as Facebook, Twitter and more. The purpose of this paper is to examine the culture of politicians and librarians 'perceptions of public libraries' use of social media linked to the libraries and their democracy promotion efforts. This is analyzed from Castells theories about the network society and the digital divide.In summary, the study concluded that the majority of the culture politicians and librarians believe that social media is a part of the future of the library.

Background: Companies and organizations of today spend large amounts of money on IT-based business solutions. Such business solutions normally include business- consulting and software-creation (IT-related services). Due to the rapid development of the technology within this field of business the IT-customers find it difficult to select among potential suppliers on objective grounds.Purpose: To increase the understanding for the professionl approach of the people involved in the sales- and purchase process of IT-related services in a business-to-business context. The study is taking the buyers'as well as the sellers'perspective into account when analyzing the process. Method: The empirical findings were collected from eight companies in Linköping and Stockholm.

The purpose of this study is to examine the view of Swedish language teachers on the role of fiction and of school libraries within the compulsory school?s teaching of Swedish of form 6-9. The questions to be answered are:? What part do Swedish language teachers (hereafter called teachers) think fiction is playing regarding the pupils inclination to read and reading promotion?? What is the attitude of teachers regarding the function of fiction in the Swedish subject?? What do teachers consider being the role of the school library in education, and can this be related to the local school library resources?To answer the questions a questionnaire was sent out to thirty-five teachers. Four qualitative interviews were also carried out among the fourteen teachers that answered the questionnaire.

The purpose of this study is to carry out a follow-up study of the reading stimulating project Arts in Reading. The project was in progress between the years 2007 to 2009 in Sweden and nearly 80 librarians from 57 public libraries participated. The aim of the project was to initiate new methods fot how to stimulate reading for children. The promoters of the project wanted to initiate the use of new art forms in the work for reading promotion, encourage more collaboration with new actors in the culture area, and co-operate more with the children.The aim of the present study is to investigate to which extent Arts in Reading really succeeded in establishing its goals, whether new methods were brought about, and how this work was done. Another aim is to find out how librarians in public libraries work to develop children's reading.The theoretical framework is based on Ragnhild Söderbergh's term inculturation, Elisabeth Björklund's research on how children acquire literacy, and Lev S.

The central part in all public health work is health promotion and disease preventing actions among the population. Since all public health work includes the whole population, the work has to embrace disabled people as well. Within the disability policies, participation and equality are important goals, which illustrate the importance of a job. In previous studies the positive effects of animal have been detected among persons with disabilities, by better balance, better mobility, larger social network, new knowledge and most of all happiness. The aim of this study was to investigate how people with disabilities experience their health when they are working with animal husbandry at daily activities.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

AbstractFood and recuperation has a superior importance in human life and it is hard to deny thedistinction of the food in everyday life. Nutritious food gives energy to benefit activitiesof the day and influences on behavior and performance as well as well being. Themeaning of the terms meal and mealtime are key concepts in this study and the severalbeneficial aspects beyond the physiological function. Inadequate time for the mealmight provide degenerative consequences for individual health and generate outgoingsfor society. The aim of this study was that from an individual perspective describe workenvironment conditions for meals and recovery potential among employees withirregular working hours using mixed methods with both questionnaire and interviews.Four (4) airline employees participated.

Bakgrund: Promotion och prevention är en del i det hälsofrämjande arbetet och ökad fysisk aktivitet är en av åtgärderna till bättre hälsa och förebyggande av folkhälsosjukdomar. Evidens för att använda fysisk aktivitet mot kroniska sjukdomar är hög, men siffror pekar på att Sveriges befolkning inte är tillräckligt fysiskt aktiva. Syfte: Syftet med studien var att undersöka upplevd hälsa och fysisk aktivitets nivå samt intresset för fysisk aktivitet i hemmiljö med coaching av legitimerade sjukgymnaster Metod: Undersökningsgruppen var män och kvinnor i åldern 18-60(+) år som valdes ut bland befolkningen i Norrbotten. Datainsamling gjordes via en kort enkät och personer rekryterades via företag, föreningar och universitet. I studien ingick 108 deltagare och det var en jämn fördelning mellan män och kvinnor.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

Vobbla Racing is a racing team who has an online sales department that is in need of an upgrade to be more efficient and easier to use. Before this study their present homepage was anything but structured. The products were sorted in an illogical order which made it difficult for the customer to find a wanted product. The customer had to summarize the products, transport sums and other costs. The order had to be e-mailed or phoned in to Vobbla Racing Produkter.

I denna systematiska litteraturstudie analyseras och beskrivs sjuksköterskans förebyggande(prevention), undervisande och rådgivande funktion i att stödja (promotion) patienter medsjukdomen diabetes typ 2 och i att förhindra (protection) att komplikationer uppstår. I Sverigefinns cirka 365 000 personer som har en diagnostiserad diabetes typ 2 och ungefär lika mångaberäknas ha sjukdomen oupptäckt och odiagnostiserad. Förekomsten av diabetes ökarlavinartat i hela världen just nu. Ökningen kommer att få stora hälsoekonomiska konsekvenserför olika länders sjukvård och samhällen. Då diabetes är en kronisk livslång sjukdom krävsdet i framtiden ökade kunskaper för att möta den utmaning som den pågående utbredningenav sjukdomen utgör.Syftet med denna studie var att söka kunskap utifrån aktuell forskning mellan åren 2005-2009om sjuksköterskans undervisande och rådgivande funktion angående egenvård i samband meddiabetes typ 2, hur uppkomst av fotsår förhindras samt undervisningens effekter.Datamaterialet (10 inkluderade studier) analyserades och sammanställdes.Studiens resultat visade att undervisning i egenvård inte är patient eller individbaserad, attfotkomplikationer inte förebyggs tillräckligt, att det föreligger starkt samband mellanutbildning och livskvalitet samt att sjuksköterskan behöver öka sin pedagogiska kompetens..

The purpose of this study is to examine the view of Swedish language teachers on the role of fiction and of school libraries within the compulsory school?s teaching of Swedish of form 6-9. The questions to be answered are:? What part do Swedish language teachers (hereafter called teachers) think fiction is playing regarding the pupils inclination to read and reading promotion?? What is the attitude of teachers regarding the function of fiction in the Swedish subject?? What do teachers consider being the role of the school library in education, and can this be related to the local school library resources?To answer the questions a questionnaire was sent out to thirty-five teachers. Four qualitative interviews were also carried out among the fourteen teachers that answered the questionnaire.

ABSTRACTWångdahl, J. (2006). Hälsofrämjande budskap i en livsmedelsbutik- kunders uppfattningar. C-uppsats i Folkhälsovetenskap. Örebro, Hälsovetenskapliga institutionen.Obesity and being overweight are on the increase in Sweden which makes work in the area of health promotion very important.