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.

Background: Vacuum assisted closure, VAC, is a method which can benefit wound closure. There are not many reliable studies about the effects of VAC in different types of wounds. Previous studies have shown that patients have experienced pain during dressing changes.Aim: The aim of the study was to survey in what kind of wounds the vascular surgery ward have been using VAC, to study the treatment process of VAC and how it has been documented and also to investigate if patients with VAC experienced pain during dressing changes.Method: The patients were chosen from a ledger, which contained 77 patients that had been treated with VAC on the vascular surgery ward. Data were collected with a journal survey protocol.Results: The result is based on 67 patients with a total of 79 wounds. VAC was shown to have a good effect on wound healing and infected surgical wounds were the most commonly wound category undergoing treatment with VAC.

The aim of this Master's thesis is to examine what effect two different models of acquisition have on user satisfaction with information resources at academic libraries. The two models examined are the traditional model where a subject specialist librarian makes the selection, and the user-governed model where the larger part of the selection is based on user requests. The scope is the libraries of Roskilde University, which employs the traditional acquisition model and Malmö University, which employs the user-governed. Both libraries have a user-oriented approach to acquisition. The study encompasses a close examination of the acquisition policy through document analysis and interviews with the librarians in charge of acquisitions at each university, as well as a user-satisfaction survey among the professors and senior teachers on two faculties at each university respectively.

In some coastal areas in Sweden water shortage sometimes appears because the withdrawal of groundwater is greater than the groundwater recharge. It creates a situation where the available groundwater is insufficient to support residents and businesses with drinking water. The high withdrawal of groundwater also creates a risk for saltwater intrusion to drinking water wells. The problem most commonly occurs during the summer when the groundwater recharge is low, but the population is high, due to tourism and summer residents.The purpose of this study was to investigate how local water supply in areas affected by water shortage can be solved as sustainable as possible. The work was divided into three parts where the first part comprised of a literature review on water systems in which four different options were investigated: artificial groundwater recharge, rainwater harvesting, desalination and water reuse.

The purpose with this thesis is to examine how four novels with a trait of confession written between 1996 and 2001 have been received in the Swedish daily press. This is done from a feministic perspective. The study is based on 36 reviews and the method which is used consists of a close-reading of the reviews, where the following questions are asked to the texts: Are there examples of reception in sexual analogies?; Are the novels ascribed a status of universality or are they considered to be something private?; How does the reviewers comment the exposure of the authors themselves and persons close to them?; What does the positive versus negative criticism concentrate on?; How does the reviewers comment the sexual element in the novels? The theoretical framework focuses on how womens literature has been treated in literary criticism and the treatment of the confession novels in the 1970s. The analysis of the reviews has, among many other things, showed that the novels mostly are regarded as something private; that the reviewers for different reasons question the publishing of the novels and that there are things concerning women and sexuality that is not accepted to write about.

The Stockholm office market segment have for a long time been considered a safe havenwhen it comes to withstand negative turmoil in the form of rental compression due toeconomic fluctuation, especially in the CBD demographic. Recently however, a large numberof banks and institutions, amounting to some 200000 square meters, have decided to relocateto more peripheral locations with the aim of cost reductions on rent. This mass exodus isstudied with focus on rental dynamics as the result of increased vacancies. Other variables arestock changes and employment. The method is econometric combined with an interviewseries.

This qualitative study is done with the purpose of creating understanding for the theoretical democratic content in educational materials for Civic Education courses 1a1 and 1b during GY-11, so teachers create an intentional approach when using educational materials in their democratic education. This was motivated as important considering the reduction in obligatory Civic Education for the vocational programs. The study was conducted using a hermeneutic qualitative reading method where the educational materials, more specifically two series with one book for each course, was read with purpose of creating understanding for the democratic content according to ideal democratic models: deliberative democracy, participatory democracy and electoral democracy. A text voice analysis was also conducted using Bakhtins theory of dialogic and monologue text that contributed to the general result concerning the democratic content. The results show that the electoral democracy ideal is dominant in all educational materials, there is hence no striking difference between the democratic content in 1a1 and 1b educational materials.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.

Russian comfrey, Symphytum x uplandicum, was tested as a plant nutrient source in a trial with tomatoes. Comfrey liquid was produced by Stiftelsen Holma i Höör. Tomato plants of the cultivar Aromata planted in a medium of soil:peat (1:1) enriched with organic nutrients and lime, were fed with comfrey liquid plus Biofer, in three different concentrations. Two different concentrations of BioRika were used as comparison, along with an unfertilized control group. In the comfrey treatment I a total amont of 1g N, 0,23 g P, 0,84 g K, was given to the tomatoes.

The purpose of this thesis work is to create a prototype for an augmented reality application that isaimed to support service technician when performing service and maintenance of machines andengines. The prototype will be used for investigating what technical limitations there is and toestablish basic usability for the user interface. The method that is used is user studies and analysis toevaluate use cases and user stories. An iterative work process is then applied for design and theprototype is continuously user tested.The resulting prototype uses a Samsung Galaxy Tab 2 running on Android operating system. Theframework used for augmented reality is NyARToolkit which handles marker recognition andconnections to Android.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

To investigate adoptions are part of the social worker's duties. The aim of our study was to examine some adoptive parents, to internationally adopted children, experience of adopting, the time before the adoption, the adoption process, and the time after the adoption. The study is based on qualitative interviews with seven adoptive parents. Theoretical frameworks that have been used are a phenomenological perspective, the dramaturgical perspective of Goffman and the theory of rites of passage.The result of our study shows that the adoptive parents have tried ?everything? to be-come parents in a biological way before they came to the decision to adopt.

This article starts with a review of the literature regarding the normal reproductive physiology of the mare, normal luteolysis, different causes of prolonged luteal phase and theories behind these. The article also presents a study where it was examined if treatment with human choriongonadotropic hormone (hCG) during the luteal phase induces prolonged luteal phase in mares, thus preventing estrus. The study consisted of two parts: one intensive study of eight mares at the former Department of Obstetrics and Gynaecology at SLU, Uppsala, Sweden and one field study of seven mares at a stud farm 70 km north of Uppsala. The mares in the intensive study were divided in two groups: one with four mares that were injected with hCG in luteal phase when they had a follicle of minimum 30 mm and a second group with four mares that were injected with sodium chloride at the same time. These mares were examined with ultrasonography and blood samples.

BAE Systems Hägglunds has a long history of producing high performance terrain tracked vehicles (mostly for military applications), and they are now aiming at developing a tracked forwarder with similar techniques.The forwarder will be of series hybrid type where a diesel engine via a generator will power the motors (one for each drive wheel). Thanks to individually controlled motors and the gentle rubber tracks, this forwarder is calculated to have a considerably higher average speed in the terrain and to be more gentle to the soil. The forwarder with a weight of 11 metric tons and a load capacity of 15 metric tons is specified to have an average working speed of 7-10 km/h, a top speed in terrain of 15 km/h and a top speed on roads of 40 km/h.This master?s thesis aims at developing a conceptual design of the forwarder?s drive module which includes electric motor, gear unit, brake and drive wheel.To investigate if the requirements can be fulfilled a study of the dimensioning loading scenarios has been carried out. The resulting needs regarding the torque has been considered in order to determine the required gear ratios for different motor options.

European cities of today are under the challenge to find ways to stay competitive and flourish in a rapidly changing world, where the old patterns of centrality and periphery not necessarily holds true. New and improved communication networks, a changed political geography in Europe, and the globalisation of not only the financial and industrial markets but also to a certain extent the globalisation of people, have all led to great challenges for cities and regions.In a changed spatial reality the classic monocentric models are challenged by newer models of urbanisation. The polycentric urban region is one such model which has been used to describe urban regions like the Randstad in the Netherlands and the Rhein-Ruhr region in Germany. Regions which lack the single dominant central city of the monocentric models of old, and instead shows a high degree of more equal-sized and sometimes more specialised cities in regional cooperation. The polycentric urban region is in that aspect a possible model for how other urbanised regions in Europe may act to be able to position themselves as attractive urban regions and regional hubs in the European urban network.Polycentric urban regions are not a universal solution, though.