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.

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

Viklund, J. & Älgamo, D. (2011).Fysisk aktivitet och idrott för vuxna individer i Västerbottens län ? möjligheter och utmaningar för en framtida aktivitetskatalog. (Physical activity and sports for adults in the county of Västerbotten ? opportunities and challenges for a future activity directory).

Människan har funnits i nästan två hundra tusen år, och hunden har varit ett husdjur hälften så länge. Evolutionen har format människan till en nyfiken, social varelse med starka emotionella band och goda kommunikationsegenskaper. Människans avancerade perceptionsförmåga kräver en komplicerad neurologisk struktur som lätt störs eller skadas av till exempel stress. Bandet mellan människan och hennes husdjur kan vara mycket starkt och fylla många mänskliga behov. Animal-Assisted Activity är målinriktade aktiviteter för att öka människans livskvalitet genom att utnyttja det band som finns till djuren.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

The overall aim with this study is to elucidate outdoor education as an education method and on the basis of that illustration to examine active educators vision on it as a way to motivate students' learning. This study is based on a literature component and a qualitative study through interviews five teachers.The results of the interviews show how to interpret the motivation and how to work with students' motivation. As well as outdoor education as part of the activity.  The interviews show the importance of outdoor education can be to increase students'motivation for learning. They also show the importance of outdoor education is for student learning and test scores have shown the effectiveness of student learning through outdoor education.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

Background: Overweight in children has been an increasing problem in recent years and research show that early intervention is important. The parents? diet- and exercise habits are important to lay the foundation for a healthy lifestyle for their children. Aim: To investigate parents? attitudes towards overweight in children.

Today, activities funded with public funds needs to present relevant and reliable information which shows the results obtained. Requirements increase in welfare activities to be run based on scientific, empirical knowledge. This applies particularly to social work. The social work is, however, poorly researched in areas such as knowledge of interventions in the content, context and effects. One way to evidence-base social work can be to conduct regular and qualified assessments.

This study reviews outdoor educational activity, its contents and qualities, whose basis rests on reform educators as Dewey and Freire. These pedagogues? methodology is based on the interaction between theory and practice, reflection and action. It appears from previous research that: Nature has beneficial effects on human health; Physical activity has positive effects on schoolchildren's health and on their test scores in mathematics and swedish. Training in outdoor education for teachers has contributed to outdoor education having become part of elementary schools´ activities.The purpose of this study is to find out to what extent a School of Nature is useful for three primary school teachers´ activities.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.