Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The essence of literature ? it?s voice, it?s meaning? has always been scrutinized of interest to readers and theorists. The language in itself has the power to revolt against and undermine current and dominant hierarchies. This language can also be of a passive nature, accepting existing norms and dichotomies. This paper has the ambition to examine the language, the voice, of Clarice Lispector in her novel A Hora da Estrela (The Hour of the Star).The theoretical horizon from which I will read The Hour of the Star is that of Hélène Cixous, which can be expressed through the term écriture féminine.

Conqueror for Indigo is production treated with an active chemical to maximize the ink adhesion.ArjoWiggins has found that another chemical, the candidate compound, would improve the propertiesof the paper. ArjoWiggins therefore wish to replace the current compound. To strengthenthe patent requirements for ink adhesion needs to be determined. A theory is developed to whychemicals with certain properties maximize the ink adhesion. Experiments are performed but theresults are inaccurate.

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

The goal of this project was to create the music video for swedish pop/rockband Antennas? single Youngbloods, from their album Feeling Feline Tonight(2009). The video was made through animation, collages, photography andillustration. The main focus for the video was to create an independent visualstory and to implement an investigation of how different technics for creatingand documenting images and motion result in different interpretations of thecontent. The work was characterized by an active search for contrasts andcontradictions.My approach to the project was to work with a child?s curiosity, but withthe discipline of an adult.

The Trappan Model is one of the most implemented treatment programs for children who have experienced domestic violence. This study undertakes a wider evaluation of the model through a pilot study. The approach is both quantitive and qualitative. Theory as well as the Strengths and Difficulties Questionnaire have been used to fulfil the aim. The design is pre-post.

The purpose with this essay is to find out how active teachers think about integrate children with the diagnosis autism into the regular school. The method I have used to find out is a qualitative interview, where I have interviewed three teachers of various age and sex.A person with the diagnosis autism has problems with communication, social interaction and the ability to form a conception. Today, we do not know what causes autism, but we do know that it has to do with a neurological disorder. The word integrate means unite or join together as a wholeness. Many children who have a handicap may feel good to participate in a school where the other pupils do not have a handicap.

Flexicurity is a union of the English words flexibility and security. The union of the two words to one common term, hints that flexibility and security does not have to be each others counterparts in order to achieve good economical development and employment. Flexicurity, as it is found in Denmark, is described as a three part model composed of active labour market politics, generous financial compensation in the case of unemployment and flexible labour law. The existence of strong collective agreements and three part cooperation is of great importance for the good flow of the Danish model. The same goes for education of different kinds.

Today, palliative care is performed in several different areas. When the curative treatment is no longer effective the objective of the palliative care is to promote the best possible quality of life for dying patients, through an active and overall treatment. In their work nurses see death and the dying. To highlight and to reach an understanding of the significance of their work, this literature study's objective is, using Carnevali´s thoughts about health as a theoretical framework, to describe different aspects of nurses' experiences of working with dying patients within palliative care. Furthermore the occurrence of stress and possible stress factors will be examined, as well as the nurses' access to support and to established coping strategies..

The craft of planners are planning for a better future. Knowledge about climate change, environment, health and availability effects the trend towards less car dependent societies in favour of public transport and active transport like walking and biking. This study takes place in Västerbotten, one of Sweden?s most north provinces with a population of 260 000 inhabitants. It is a sparsely populated area with two dominant cities, the other municipalities are largely unpopulated.

The purpose of this study is to acquire knowledge about how interaction, participation and inclusion are affected by individual integration for three students in upper secondary education for pupils with learning disabilities. To be individually integrated means, in this case, that the students from compulsory school for children with learning disabilities are taking part in some of the programme-specific courses together with students from the regular upper secondary school. This study gets its inspiration from the ethnographic research approach, and uses passive observations together with interviews with students and their guardians as main methods to collect information.The school in question has not made any adjustments to make the programme-specific courses more adapted to the different needs, which is typical of integration. This study shows that the school presumes that the students with the help from the vocational teacher, but without any special needs educational help, themselves are to adapt to the conditions at the regular upper secondary school. This, together with the lack of special needs educational competence among the vocational teachers, led to a higher level of exclusion and an enhanced feeling of not being up to standard among the integrated students.The results also show that the integrated students maintain a strong wish to be included with the students attending the regular upper secondary school.

The purpose of this study is to illustrate how three schools work with special education needs, what they consider is special education needs and what measures they put in for the student to achieve the goals. I will also study how the evaluation and the follow-up of the individualized education program work at the schools.The empirical material consists of all active programs in grades 7, 8 and 9, together with and interviews with special education teachers and the principal at each school. The results are compared with similar previous researches and analysed by two dominant perspectives of school difficulties.The result shows that it is mainly the critical perspective that dominates the individualized education program. The student is the carrier of the problem and is excluded in many cases from the other students in the class. These measures are different compensatory accommodations for the student in order to catch up with other students..

Abstrakt Barnen med alkoholmissbrukande föräldrar lever i svåra förhållanden och de är noggranna med att bevara hemligheten om alkoholmissbruket. Barnets liv påverkas mycket negativt och det orsakar destruktiva konsekvenser i barnets framtid. Syftet med studien är att ta reda på hur förälderns alkoholmissbruk påverkar kommunikationen med barnet och hur barnets utveckling påverkas. Syftet besvarades genom öppna frågor till barn till föräldrar med alkoholmissbruk. Deltagarna i studien är fyra barn mellan 14 och 15 år gamla och en mamma till två barn på 11 och 14 år.

This final thesis is carried out at BAE Systems Hägglunds in Örnsköldsvik. The mission was to construct and integrate a new semi-active damping unit in the terrain vehicle BvS10. Questions that came up during the process, among others, was how to mount the damping unit to the vehicle in a flexible way without exposing it to unnecessary wears.A generation of the concept is made in 3D using CATIA V5 of a possible solution to the problem. The idea is to weld the unit to the skid girder which is one of the main constructions of the track system. In this way the damping unit will come closer to the track system, which will partly protect it from impacts from below and minimize current problems with breaking forces in the torsion shafts.The complete construction was then analyzed, first by theoretical calculations and then with the FEM-tools in CATIA V5.

The thesis analyzes the making of Nordic identity after the cold war which brought an end to Nordic exclusiveness of emphasizing ?soft power?. A need for a revitalization combined with an effort to enter History as an active subject, created constructivist project of a narrative style.My study relies on contemporary literature, focusing mainly on the construction of Nordic identity and regional cooperation in the 1990: s.I argue that Nordic identity was, and still is, determined of its comparable weakness in regard to the superpowers of the cold war, and, nowadays, to the EU.The architects of establishing a new Nordic identity, able to challenge a new Europe, fails in their effort, and what is left of their endeavour are separate states, each following their own agenda..