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.

This bachelor's thesis is a study of operative approach and attitude to espaliered fruit trees in home gardens. Through qualitative interviews the informants give their view of problems which might arise, and to some extent how the problems can be solved. In addition, which benefit can be obtained from growing these different types of trained trees and for whom they might be suitable. Thematic analyses were used to find themes and patterns for deeper understanding. The conclusion was that these kinds of trees would be beneficial to use to a greater extent than is done today you can use more species and varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.

The purpose of this paper is to clarify and understand the difference between Brunius?, Zettervall's and Graebe's valueing of a historical building, the cathedral of Lund. Between 1833 and 1963 the cathedral of Lund went through three larger restorations. The character of the restorations however differs a lot between the three church architects, Brunius, Zettervall and Graebe. In a time of low interest for the Middle Ages and of many demolitions of churches in the countryside, Brunius stood out as a researcher and an enthusiast of that special time.

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

The purpose of this thesis is to gain insight into educators? views and work with circle time in preschool. To find out, I have referred to the following questions: How is your circle time performed in preschool? What objectives have teachers with the circle time? What impact has your circle time for the children in preschool?I have chosen to carry out qualitative interviews with three preschool teachers. After the interviews, I compared the educators? response to previous research.The survey shows that the circle time is one of the day´s highlights for preschool children.

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Marine heatwaves (MHW) have become increasingly common in recent decades due to greenhouse gas emissions that have caused climate change. A marine heatwave is when the sea surface temperature rises, which damage many different ecosystems in the sea. One ecosystem that is sensitive to temperature changes is tropical coral reefs, which are at risk of bleaching during marine heatwaves. Coral bleaching is when its symbionts leave the coral and they lose their color, while also starving to death as they lose their food source. The purpose of this report was therefore to investigate what the connection between marine heatwaves and coral bleaching looks like, and to see if there are any geographical differences.

The construction industry can contribute to a healthier sustainable community. A development that is going on right now is by using more prefabricated volume- and plan elements on the construction sites. Building with this method not only provides a benefit to the environment, but also reduces production rates by taking up to 80 percent less time to build. By building in this way it will be easier to recycle and keep all the material that otherwise would go to waste. Also by building inside a protected environment, the material retains its good quality.This report will take forward proposals on further development of prefabricated volume element of wood, by first presenting this construction methods advantages and disadvantages..

The study aimed to highlight workplace meetings´ benefit and what level of development. The study was done at a school in Lidköping and included two qualitative observations. Most of the groups´ members were women; one man was included in each group, and there was a mixed age structure of the meeting participants. The collection of data was then paired with the scientific literature and scientific articles. .. Our results demonstrate that group 1 spend 59% of the time on information and 41% of communication.

This thesis presents a new way of providing library users with reference services, namely chat (text based digital reference service in real time). Our research questions focus on the role of reference service, a comparison of chat reference to other reference forms, and the interest for real-time, digital reference. Our literature review covered the areas of digital reference and reference theory, the results of which showed that an ongoing debate hardly exists among Swedish librarians on the topic of reference work. We interviewed librarians from the three different Swedish chat reference projects existing at the time of our study. Most interviewees were very positive about chat reference.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.

När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter.