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 purpose of the study is to explain whether the introduction of a new and different brand by means of a brand extension affects consumers? perceptions of the product category that the brand is launched in. An experiment was carried out to study the following aspects: associations and constellations of associations to the product category, interest, perceived variation, and the perceived similarity with the category from which the brands were extended. In the study, brand breadth in the original product category was used as moderating variable. Aspects found to be affected by the brand extensions were associations to the product category, the constellations of these associations and the perceived similarity with the category from which the brands were extended.

Although research on gothic fiction has given limited attention to children?s fiction, the last two decades have witnessed an increasing interest. To date the focus has been mainly on English literature with a recurring tendency to define children?s gothic fiction as a text corpus separate from gothic fiction in general. As a result, children?s gothic fiction has become isolated and is not considered as part of the gothic genre, neither the literature nor its adaptations.The aim of this study is to view children?s gothic fiction as an integral part of the gothic genre.

The aim of this paper has been to examine to what extent it has been possible for Patricia Crampton, translator of Ronia, the Robber?s Daughter, to capture and cling to the very personal style in which Astrid Lindgren writes. I also wanted to find out if any adaptations of the text were made and, if any, how they have affected the tone of the book. To fulfil this purpose a thorough comparison of the original text and the translation has been made. The first chapter consists of an introduction presenting the background to my choice of topic and giving a short presentation of Astrid Lindgren and her career as an author.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Title in original language: Föreställningar om stadsomvandlingens KirunaLanguage of text: swedishNumber of pages: 106.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

Title in original language: Lillhagens växthus.Dokumentation och åtgärdsförslagLanguage of text: SwedishNumber of pages: 52.

The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

The purpose of this thesis is to study how swedishness is constructed and narrated in two Swedish documentary series that picture the Swedish participation in the international ISAF mission in Afghanistan. The main focus lies on how the Swedish soldier as such is portrayed, on which values, characteristics and qualities that they are said to embody and how these are linked to notions of swedishness, particularly the strong historical narrative, formed during the second half of the twentieth century, that defines Sweden as a peaceful, neutral and humanitarian state, with peaceful, enlightened and democratically minded citizens. Theoretically it draws on the concept of metanarrative to explain how ideas of shared national origin translates in to a broad organizing discourse, that defines, interprets and communicates notions of what it means to be a Swede and what is needed to make claims on swedishness. Another concept, that of national bodyscape, is also used to further define and explain how ideas of nationality are embodied and take the form of specific characteristics and  personal qualities. The meaning-making in these two series makes use of the above mentioned definition of swedishness as defined by humanitarian concerns, democratic ideals and moral superiority to construct an image of the Swedish soldiers as on the one hand soft, humanitarians, who are needed in Afghanistan because of their especially strong sense of justice and moral, and, on the other, as tough soldiers, who are able to participate in every aspect of the war as fighters.

SAAB Automobile ABis a car manufacturer within General Motors corporate group. SAABAutomobile ABhas a big part of the responsibility for the brake development in the corporategroup. The car industry is facing harder environmental requirements, which influence the brakedevelopment. The focus is to develop brakes with low drag and sustained brake feeling andperformance. Important characters for the brake caliper are high stiffness and low weight, highstiffness results in high performance and low weight is important because it is unsprung mass.This thesis investigates the possibility to improve the performance of the brake caliper for aGMproject.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.

Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.