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 exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

Studien söker svar kring hur undervisning i kampsport upplevs av vuxna kvinnor och om kampsportsträning kan ha en relevans för socialt arbete för kvinnor som målgrupp. Studien undersöker vilka val som gjorts av kvinnorna i samband med att de valde att börja träna kampsport och vilka upplevda effekter de har lagt märke att träningen leder till för deras egen del. Slutligen diskuteras vilka sociala verksamheter som kan tänkas ha nytta av kampsportsträning i sin verksamhet och vilka överväganden som då bör beaktas..

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).

The purpose of this thesis was, on the mission of LRF Konsult Södra marknadsområdet, to research on why their customers were satisfied and/or dissatisfied. The research was performed in two segments: customers that had joined the company through acquisitions of other accounting firms and customers that had been in contact with LRF Konsult?s personal sellers.To be able to find the answer to our purpose we chose to do a qualitative study. Five interviews were performed with customers in southern Sweden, Skåne and Halland, to get their personal view of the service and of their relation to LRF Konsult and their contact person.The theories suggested that the satisfaction of the customers would increase depending on their relation with LRF Konsult and their contact person. Our research concluded the relation differed for each customer and that it was of great importance that the contact person at LRF Konsult understood and adapted the relation to what the customer wanted.

Title: Nu är det dags för fotboll 2.0 I En studie om hur fotbollsklubbar i allsvenskanarbetar med relationsmarknadsföring med hjälp av sociala medier.Short explanation of the titleWe chose the title ?Nu är det dags for fotboll2.0?because it relates to the socialhabits that occurs between individuals within society today. People are moreinteractive online than before due to the development of Web 2,0 and social medias.Main purposeThe main purpose of this thesis is to describe how professional football clubs usesocial media tools to establish, maintain and develop relationships with costumerswithin the field of sports.MethodologyThe thesis is based on a qualitative research with an inductive approach to make itpossible to create a depth within the research. In addition, we have a hermeneuticperspective to build an understanding for the hard labour that is put in action byworkers in the football clubs only for the reasons of making relationships possibleand strengthening bonds by using social media tools. We have gathered theempirical information trough interviews with main leaders within chosenorganizations that use social media tools on an every day basis.

Today the right of the child to participate freely in cultural life and the arts is a goal on the political agenda. As a consequence, in 2011, twenty-six government agencies and institutions of culture were assigned to formulate strategies for activities for children and young people. These strategies are the empirical basis of this thesis. The aim of the study is to elaborate and problematize three issues concerning children?s culture from the viewpoint of a social constructionist understanding of childhood as constructed in various, often political, practices.

In this essay I have tried to come close to a probable answer to the following question: Is there a risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.In order to try to answer that question, and some other relevant questions that has corresponding interest in the context that euthanasia marks, I have done like this: I have investigated experiences from the Netherlands and from Oregon. Since euthanasia is legalized - though partly in different forms - in both these sites. I have then tried to relate the most relevant parts of these experiences to a theoretical frame. This frame had been set up by three concepts: the sanctity of life, autonomy and trust.I have also tried to come close to understanding the impact that demands for autonomy has in this context. And I have tried to understand if the trust that the public has for a country´s medical services staff and the actual doctors is a form of trust that ought to be understood as a form of trust incorporated in social capital.I have come to the conclusion that there is no great risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.

The Swedish censorship is an institution run by the Swedish government since 1911 and has cutting films to protect the citizens from unnecessary violence. Their main purpose doesn't work well with the law of copyright in literary and artistic works, as they break this law while cutting movies. They therefore destroy the authors work by doing this, and in this thesis I will point out how they have destroyed the purpose of two scenes in the film Hellraiser and by that, more or less, altered how the audience may look upon two of the characters in the film.  The results points to the unnecessary way of physically cutting films to protect the audience, but also how they choose to work and what preferences they used in their line of work..

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

The purpose of this study was to conduct a qualitative study with a case study research design, where we studied social workers and politicians view on honor-related problems of underage girls and boys in the age 13-17. We need knowledge about honor related violence and oppression in the political community and social services to work with honor-related problems. Political decisions affect how social work is developed around the honor problem; therefore, it is also important to highlight this direction for the work. It requires a knowledge complement of honor-related problems not to risk exposing the child to further risk from the family (Hedersförtryck, 2009). This is to live up to, for example the law of Social Services, school law and Human Rights (Hussein & Kinuka-Svedberg, 2010).

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Domestic violence against women is a widespread problem around the world, this study aims to investigate Swedish men?s attitudes towards this problem. To investigate this I have done a historic overview of the political attitude change and I interviewed two ethnic Swedish men and two men with a foreign background, this because to get a fair representation of our multicultural society. The results and conclusions is that the attitude haven?t changed that much over the years, it is mostly the latest decades that politicians and the medial debate have acknowledge the imbalance of power between the genders and that the patriarchy is a major factor towards this attitude.The interviewed showed that the men with foreign background had a tendency to have more traditionally attitude towards women then the Swedish men..

The exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.