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.

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.

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.

The purpose of this essay is to analyze and show possibilities how a city can grow into the scenery of a oak dominated landscape and how this encounter can add values to the city. The city in focus is Linköping, a city that is approaching one of Sweden?s largest oak dominated cultural landscapes. To this landscape high ecological and cultural values are connected. The recreational values are also of importance especially because of its urban location also because the city is mainly surrounded by flat agricultural land.

The aim of the present literature study was to define and describe the area ?compliance in veterinary medicine? (i.e. the way treatment recommendations are being performed) and discuss the factors that influence the level of compliance. Based on the findings, a model that intended to increase compliance in orthopedic postoperative rehabilitation of dogs was designed. In the daily work as a veterinary nurse it is essential that one provides the best possible care to the animals from the beginning to the end of the treatment.

In this essay I describe the development of my prose work entitled Jorden a?r platt (Earth is flat). In the text we encounter a woman whose 40-year-old brother is diagnosed with lung cancer. The brother has been living a hectic life of drug addiction. The relationship between brother and sister is characterized by ironic distance, but also a lot of love.

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.

Background: Vaccination is an important part in cats? welfare. It both helps to prevent the individual cat from catching a disease or lessen the symptoms of it, and protects the entire cat population from an epidemic. It is the cat owner who makes the decision to vaccinate or not. Understanding the cat owners? perspective regarding vaccination may improve communication between the owner and the veterinary nurse, which may lead to a higher vaccination rate among cats.

Title: I saw it on Facebook ? Youth presentation of self on FacebookAuthors: Nicole Dreher & Anders SkoglundPresented: 01.06.2010Purpose: The purpose of this thesis was to examine how the, in the study, participating youths make their presentation of self on their Facebook profiles.Methodology: The method used in the thesis was a social semiotic analysis focusing on the social semiotic concepts: semiotic resource, semiotic potential, affordance, denotation and connotation. A social semiotic analysis of composition was also used with the purpose to gain a deeper knowledge of the social semiotic affordances of Facebook?s composition.Theoretical perspectives: The theoretical base of this thesis consists mainly of Erving Goffman?s theory on presentation of self in everyday life as well as relevant theories to youth culture in sociology and identity in social psychology.Conclusions: The results show that the youth?s presentations of selves mostly takes place in their profile picture, status updates, groups, fan pages and through their communication with other users on their wall. The borders between front and back stage on Facebook entirely depends on the norms that the reader expects the profile owner to uphold.

Behavioral problems are one of the leading reasons for re-homing and euthanasia in dogs. It is estimated that between 40 ? 87 % of dogs suffer from some sort of behavioural problem, making it an important animal welfare issue. Separation anxiety is one of the most common behavior problems encountered in dogs after problems related to aggression. This thesis is aimed at examining the etiology behind separation anxiety related behavior in dogs based on existing literature as well as comparing and evaluating the efficiency on suggested treatment protocols.

In this essay a model of a potential illegal hunter?s decision-making is created and presented in order to provide an overview of important parts of the complexities associated with the current Swedish predator policy. A comparison is made between a livestock owner?s economic incentives, and the expected costs faced by the potentially caught lawbreaker. In accordance with economic theory the benefits and costs of illegal hunting are compared and thus the optimal choice is determined where marginal costs and benefits are equal.

This paper describes a method for wireless energy transfer via near-field electromagnetic inductionthat is inexpensive, simple and can be applied to almost any type of system, regardless of size andenergy demands.The method uses a primary unit consisting of an oscillator, amplifier and inductive coil thattransfers energy to a secondary unit consisting of a coil, rectifier and voltage regulator. Two typesof oscillators and several amplifier designs were realized and evaluated together with a multitudeof flat coils of both monofilar and bifilar type.The results show that it is important to use an oscillator whose frequency is dependent on theinductance of the connected transmission coil, such as the Colpitts oscillator. This is preferable toan oscillator with a preset frequency, such as a Schmitt-trigger oscillator..

Obesity is a growing global health problem among both humans and cats with the risk of several medical conditions as a result. This can be detected and prevented by body condition assessment methods in order to visualize and detect possible or potential weight problems in cats.To achieve the best results, owner and cat should be introduced to this as soon as possible in their contact with veterinary care.Purina Body Condition System and Walthams Feline Body Mass Index are both morphometric assessment methods that are quick, relatively cheap and simple to perform. 20 cats with owners and a veterinary nurse student participated in a study to compare pet owners and a veterinary nurse student's assessment of the Purina Body Condition System and WALTHAM's Feline Body Mass Index. The body condition assessment methods were compared with each other, and it was investigated which method was preferred, the body condition distribution among the studied cats and if long-haired cats' body condition was more often misjudged. Results of the study showed a significant difference between pet owners and the veterinary nurse student's assessment of Purina BCS with a difference in median of 1.

During the 8th and 9th of January 2005 a devastating storm named Gudrun entered the south of Sweden and a big part of the forest owners got their forests damaged. The study objective was to investigate on which basis and how the affected forest owners made their managment decisions immediately after the storm and if there are any differences between different categories of forest owners. - Members ? non members in a forest owner association (FOA) - Resident owners ? non resident owners - Female and male forest owner The study is based on a questionnaire survey with the purpose to examine the most important counsellor and information channels of the forest owners. A total of 450 forest owners participated in the survey. Results show that all categories of forest owners prefer professional counselling rather than personal counselling.

In this Bachelor Thesis (20 p.), we present the history and development of "Intelligent Houses", and most important- explore some of the future possibilities in this area. The project has been carried out through an interdisciplinary cooperation between three different educations at the Blekinge Institute of Technology. By conducting a dialogue with various actors with different professions, we have been trying to identify needs within the concept of "Intelligent Houses", were the end user is not only the tenant or homeowner. Through Participatory Design methods, such as a Future Workshop, we have brought the users together to discuss their own and each others needs and hindrances in their respective work practice, and how intelligent house technology could improve their work conditions. We have also been testing a highly sophisticated CO/CO2/Moisture/Temperature/Enthalpy multi-sensor & controller, originally developed for regulating indoor climate systems. Based on the needs we have found in our fieldwork, we have been looking at possibilities to make multi user solutions with the sensor..