Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

In this essay I will analyze how the poor relief was used in Eskilstuna during the years of 1883 to 1913. In the records over who took allowance from the authorities it will also be mention the year of birth, which block the person lived in, sometimes if that person had any children, and if the person was a women it was often written down what profession the (often dead) husband have had when he was alive, or as an alternative what the fathers profession had been and finally its notified how much the person had every month in allowance.I want to see how the poor relief changed over time. I will do four close checkups, i choose the years 1883, 1893, 1903 and 1913. I will read in the records and compare how many it was that needed the poor relief for that year and further on I will mark out where these people was living in Eskilstuna city. For that propose I will use a map from 1890 and mark out every block in town that received the allowance.

AimThe purpose of this degree thesis was to find out what strategies and behaviours earlier overweight individuals have used to maintain their weight loss.- What strategies did the participants use to loose weight?- Which behaviours are related with maintained weight loss?MethodThe study is based on an encase research with earlier overweight individuals who had lost weight with help of the Cambridge method. The chosen population who further more had maintained their weight for over one year have answered questions about their successfully maintained weight loss.ResultsThe results are based on 32 overweighed individuals, 9 men and 23 women, who had maintained their weight loss for over one year. After the initial weigh loss by help of the Cambridge method their main strategy was to change eating behaviour ? by eating on regular schedule, choose food with less fat ? and to increase their physical activity.

The Swedish parliament has decided that Sweden should increase its usage of renewable fuel sources to a level of 50% of the total energy consumption in Sweden by the year 2020. One way to reach that goal may be to increase the usage of stumps as a bio-fuel. In Sweden stump harvesting is possible on about 5-10% of the total harvested area and thus contribute with 1,3 - 2,6 TWh per year. An increase stump harvest doesn't come without its drawbacks for the environment. When harvesting stumps a tracked excavator is used to pry the stumps from the ground and then cut the stumps into smaller pieces.

Title: How do you get a pupil from Year 7-9 in secondary school to communicate in German?  Five high school teachers views on how to develop pupils oral communicative skill within the German language The aim of this essay is to explore Swedish secondary school teachers, from Year 7-9 in the German language, opinions regarding which work models and verbal strategies that are used and taught in order to foster the pupils oral communicative skill in the classroom. To achieve this aim, semi-structured interviews with five teachers are used.The results show that the teachers find that they encourage the pupils to speak German through creating possibilities for them to practise their oral language skills. The teachers also emphasize that they believe that alternating assignments in groups or pairs, where the students get the chance to be creative, activates the pupils to speak German the most. They also express an awareness for the fact that open or information questions encourage the pupils to use their creativity and speak more German.

A tendency of impaired oral health has lately been seen among children and adolescents. The consumption of soft drinks and fruit juices is rising and at the same time many children and adolescents skip breakfast and lunch at school. That in combination with a frequent snacking increases the risk of caries. The aim of this study was to examine the knowledge of caries, oral hygiene- and dietary habits and experience of tobacco among 12-year-old schoolchildren. The study was performed in 5th grade in four different schools in the North East of Skåne in cooperation with the dental health board clinic in Näsby, Kristianstad.

Few scientific studies have studied the subject of longevity among horses over a longer period of time. The knowledge about the Swedish riding school horse population concerning injuries and diseases is insufficient. Generally speaking, riding school horses in Sweden have a more undiversified way to work and work more hours in the arena compared to privately owned horses that have more variety in their possible use. Statistical data from the insurance company Agria have shown that horses in riding schools and education facilities have 22 % higher risk to use their veterinary insurance and 79 % higher risk to be put down and use their life insurance, compared to horses in private care. To create an increased understanding for longevity is it important to have knowledge about the different causes of culling. The aim with this study is to increase the knowledge and enable problem solving within the subject of longevity, median length of life and causes of death.

Mosquitoes are found in extremely large numbers in the lower parts of the River Dalälven. In the year 2000 the mosquito nuisance was especially high, resulting in foundation of the Biological mosquito control project. Since 2001 mosquito larvae are controlled by using a biological pesticide BTI (Bacillus thuringiensis ssp israelensis). The mosquito fauna in the area is dominated by flood water mosquitoes, a group of mosquitoes that are very aggressive and form new generations of mosquitoes during every single flooding event during the summer. To be able to efficiently control the mosquitoes it is essential to know the extension and locality of the flooding.

AimThe purpose of this study was to examine the relationship between physical strain and recovery in dancers at The Ballet Academy in Stockholm, Sweden. Research questions used to guide the study were: How great is the dancers experience of physical strain? Do any of the dancers show mental or physical signs of overtraining syndrome?MethodPhysical strain was studied by letting the dancers fill out a booklet catloging their intensity during practice. Utilizing a questionnaire, data was gathered regarding preceding year. To give more nuance to the data gathered, The Profile of Mood States was used to detect possible mood disturbance.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

AbstractFalu Copper Mine and Sustainable DevelopmentKarl-Markus AnsnaesFalu copper mine was Sweden?s oldest mine industry which lasted for almost a thousand years. Throughout the history its area has been vastly contaminated by sulfur oxide. The contaminations has created the mining area to an environmental risk zone which has the ability to spread out into the Falu River. The river has its connections to the Dal River which is discharging towards its mouth in the Baltic Sea.

The purpose of this study has been to investigate students? perceptions of the content inthe Swedish subject and current syllabus for Swedish in the third year of uppersecondary school. The purpose has also been to analyze if students are familiar with theaims they are working towards, how explicit they are and if they have any significancefor the students? results and motivation. This investigation is based on a socio-culturalperspective and was made with help of a quantitative method by using questionnaires,but has also been studied to some extent qualitatively, which have been analyzed from astudent angle.The analysis of the results shows that the students have very good perception ofwhat they should study in Swedish year three in upper secondary school.

The world becomes more globalized for each year that passes by due to economical, political and technological processes. The globalization process leads to increased contacts with people from different cultures and therefore intercultural communication occurs.Intercultural and strategic communication is significant to accomplish successful establishments and effective communication for companies. The export from Sweden abroad increases every single year and today there are about 1500 Swedish companies around the world and 350 established in Russia. The purpose of this study has therefore been to analyze the factors that affect the establishments of Swedish companies in Russia.Material to our study has been collected through qualitative interviews and a seminar focusing on these questions. Our interviewees all have experiences on working with Russia, as most of the interviewees work for Swedish companies in Russia or are consults that help companies to succeed with their establishment.The material has been evaluated and analyzed in relation to our main theories in intercultural- and strategic communication using theorists and theories such as Hofstede and his five cultural dimensions, Goffman?s staging and Habermas communicative action theory.Our theories have been put in relation to our collected information and complemented by earlier research and the result indicates that you need intercultural competence to manage an establishment of a Swedish company and the strategic communication in Russia because of the intercultural differences that the respondents experience..

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.