By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

BakgrundSväljsvårigheter är vanligt förekommande vid Parkinsons sjukdom och kan i sin mest avancerade form orsaka lunginflammation som påverkar såväl sjukligheten som dödligheten. Kunskapen är bristande gällande hur sväljfunktionen förändras över tid hos personer med Parkinsons sjukdom, endast ett fåtal studier finns inom området. SyfteSyftet med studien var att undersöka den faryngeala sväljfunktionen under 1 års tid hos personer med Parkinsons sjukdom. Vi hade för avsikt att med hjälp av fiberendoskopisk sväljundersökning bedöma sväljparametrarna penetration/aspiration, residual och sekret. Deltagarnas subjektiva upplevelse av sväljfunktionen bedömdes utifrån självskattning med hjälp av en visuell analog skala.

The purpose of this study is that through a discourse theoretical perspective, analyze young girls 'statements about living with self-injuring by sexual behavior. The aim is to locate the discourses that surround them, visualize how discursive constructions affect these young girls' identity as victims and/or actors in relation to self-injury, the sexual violence and in meetings with the professionals within the health authorities. In addition discourse theory as an analyze method, the authors also use Nils Christie's (2001) theory of the ideal victim and Ingrid Landers (2003) theoretical perspectives on normative femininity. The authors of the study show a diversity of discourses that surround the young girls. All discourses contain normative actor- and victim?s positions that young girls constantly are obliged to relate to, which partially conflict with social constructions of the idea of victim and femininity.

Några psykologiforskare på Umeå Universitet behövde ett spelliknande program som kunde användas vid vetenskapliga tester av användarnas kognitiva funktioner samt träna upp dessa funktioner, Deras grundidé var ett kärnprogram med ett flertal olika tester som kunde tas bort och läggas till efter behov. De valde ut ett redan existerande ?spel? och bad mig skapa två nya versioner av detta ?spel?, en nästan exakt kopia och en 3D version med rörliga primitiver. Målet med detta arbete var att skapa programmet inom 8 veckor..

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

This study was performed to examine whether horses that are kept alone in smallpaddocks are less likely to suffer injuries, compared to horses kept in biggerenclosures with the company of other horses, or not. In not yet published researchmaterial from 2005, risk factors associated with ?accidental injuries? versus ?wearand tear injuries? (represented by trauma injury and fetlock inflammationrespectively), were compared. That material, based on the results of 507 returnedquestionnaires from owners of horses in a Swedish insurance company, includedquestions about paddock/pasture confinement. The results from those questionswere then analyzed in this study in a so called case-control study, in which thegroups with trauma and fetlock inflammation were compared to a healthy controlgroup.The results show that the risk of fetlock inflammation is greater in a smallconfinement, OR for inflammation in a small paddock is 2,2 (95% KI 1,2-3,9)compared to a bigger paddock.

Is it relevant to treat bog bodies as its own category within the archaeological research? This paper examines how scholars and researchers, through their publications and depictions of the preserved prehistoric individuals, are helping to create such a category. What has changed in the way scholars look at and describe these astounding finds? Also examines the various theories researchers provide regarding bog bodies and how they are deposited..

AimThe aim of this study was to investigate if the Swedish elite soccer teams, both males and females, have preventive strategies to reduce the risk of muscular injuries in the posterior thigh.MethodA survey was created and sent by mail to all (n=28) Swedish elite soccer teams in allsvenskan (both males and females) to be answered by the head of physical exercise within each team. A pilot study regarding the survey was performed by two soccer coaches on elite level and was revised afterwards. The survey was conducted between May through July 2013. In total, 18 soccer teams participated in this survey.Results10 soccer teams did not respond to the survey, which resulted in a drop out of 36%. Preventive strategies to reduce the risk of muscular injuries in the posterior thigh existed in 16 of the teams.

The purpose of this work is to map what inspiration means to people who work with music, how it feels when you are inspirated compared to how it feels when you`re not. How does inspiration affect us? Are we depending on it? What do you do when you lack inspiration? Is it possible to ?inspire? one self? My method has been to interview eight persons, selected by me, who all work with music. I have used literature, for instance about our intelligence, and also different theories on the subject of inspiration. The results of the interviews show that our experiences of inspiration are individual.

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.

This study investigated the effects of rubber alley flooring on cow locomotion, claw and leg health, production, cleanliness, grooming behaviour and cow exclusion rate in a free stall herd. The study was conducted in a new dairy house with a rotary milking system, with a matched group of cows on traditional scraped concrete alleys used for comparison. All claws were trimmed and lesions recorded at the beginning and end of the 4-month study. Locomotion, claw and leg health, behaviour and hygiene were observed and scored at regular intervals during the study. The results showed that cows on rubber alley floors displayed significantly (p.

Bakgrund: Deep Brain Stimulation (DBS) i nucleus subthalamicus (STN) och i kaudala zona incerta (cZi) har visat positiva effekter på motoriska symtom (rörelseförmåga och balans) vid Parkinsons sjukdom. Efter DBS har dock negativa taleffekter noterats, inklusive nedsatt artikulatorisk precision och stabilitet. Nedsatt artikulatorisk precisionoch stabilitet påverkar klusilproduktionen mest vilket kan resultera i att klusilexplosionen uteblir eller att multipla explosioner uppstår.Mål: Att undersöka artikulatorisk precision och stabilitet vid klusilexplosionen efter DBS i STN respektive cZi.Metod: I studien deltog 19 patienter varav 9 deltagare stimulerats i STN och 10 deltagare i cZi. Talinspelningar gjordes innan operation och ett år efter operation med DBSstimulering på och av. Klusilerna i talmaterialet delades in i tre kategorier, de med en klusilexplosion, de med två eller flera klusilexplosioner samt de utan klusilexplosion.

The purpose of this paper consists of examining the different ways of thinking about death and life beyond death conveyed in the game Grim Fandango Remastered. This was done by using a theoretical framework consisting of a self invented definition of death called "Bodily death". This definition consists of common notions about death such as cessation of life functions like movement, metabolism, respiration and overall cessation of brain functions. It also included cessation of vital processes, which includes the ability to make energy transfer, making reparations, for example by cell replication, as well as the waste system of the body.  Besides this, the study examines the prevalence of dualism, a conception that views the soul essential to the individual's mental state. Two kinds of dualism were investigated, simple dualism with the assumption that the individual is made up of the soul, and compound dualism, where soul and body are dependent on each other for the survival of the individual.

Amyotrophic lateral sclerosis is one of the major neurodegenerative diseases, causing an ascending paralysis that usually kills the patient within a few years from disease onset. The motor neurons show aggregates of proteins which in approximately 20 % of cases of the familial form contain mutated SOD1 protein. Trehalose is a disaccharide which has been shown to reduce protein aggregation and increase viability in cell models and alleviate symptoms in animal models of several neurodegenerative diseases associated with protein aggregation. When given orally to the SOD1G93A mouse model of ALS, trehalose failed to slow down the disease progression, which has led to questions about the uptake and distribution of the molecule in this mouse strain. The aim of this study was to investigate whether significant levels of trehalose reach the central nervous system of the SOD1G93A mouse after oral administration. This was performed by a trehalose assay of the brain of trehalose treated animals. A glucose assay was optimised for use in small samples of brain lysate after the digestion of trehalose into glucose by trehalase, and the difference in glucose concentration before and after digestion represented the trehalose level.