The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The purpose of this study was to see how teachers experience their own leadership style and how they did to get their leadership to work in the classroom. The purpose was also to understand the teachers? actions, what they think is best for the students? development and how they describe the leadership in the classroom. I interviewed six female teachers and they all have had many experiences since this is their profession. My research was based on Stensmo (2000).

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

The title: ?Klara färdiga GÅ? can be translated as ?Ready steady GO?, and is ment as a request to start move. In this project I want to invite people to walk more by creating creative, demanding and playful walkways and paths, where the body can be allowed to work just a tiny bit harder.It?s because walking means exercise and fresh air, for free and without spetial equipment. Walking can also be fun, it allows people to stop, change direction and experience things.I think activity should be fun, inspired by children playground my project is a contribution to how adults might stay healthier in a city, where too often healthy activity is solely confined to the gym or sports fields.

Children and youth inactivity and sedentary at school is increasing. This means that some of the students have a significant unhealthy lifestyle with physical inactivity, which in turn implies risks of suffering from various diseases, including obesity, type 2 diabetes and cardiovascular disease, all related to a sedentary lifestyle. To prevent illness, it is important that children and young people early get a positive attitude towards physical activity.The purpose of this study was to study the causes of child and adolescent physical inactivity in school, based on teachers 'and parents' perspectives.A qualitative research has been selected. To achieve the study objectives, the author has conducted seven semi-structured interviews, with an appropriate choice of five teachers and two parents with children in school. Data was analyzed with a manifest content analysis.The results show that teachers and parents felt that physical activity is a protective factor for children's health.

The purpose of this study is to examine how activities are looked upon, organized and put into practice at homes designed for the elderly. To achieve this we have done a survey study, based upon the caregiver´s point of view regarding the subject activity. The result of this study has been interpreted and analyzed with help from the engagement- and disengagement theories. The result shows us that the caregiver´s find the term activity slightly abstract, and rather difficult to define. All of the caregiver´s did agree on the matter that it?s good to activate elderly people and that the elderly people are activated at a large extent.

The central part in all public health work is health promotion and disease preventing actions among the population. Since all public health work includes the whole population, the work has to embrace disabled people as well. Within the disability policies, participation and equality are important goals, which illustrate the importance of a job. In previous studies the positive effects of animal have been detected among persons with disabilities, by better balance, better mobility, larger social network, new knowledge and most of all happiness. The aim of this study was to investigate how people with disabilities experience their health when they are working with animal husbandry at daily activities.

Introduction: In the past years children in primary school age has become increasingly sedentary. One of the school nurses' main task is to provide tools for students to make healthy choices. During the health visit, the school nurse gets the opportunity to inform and talk about health and physical activity with the students.Aim: To describe how shool nurses? work to motivate students to physical activity.Methods: The authors have conducted a pilot study that will form the basis for a large-scale study. Four nurses were interviewed using an interview guide based on open-ended questions and a qualitative content analysis was used when the interviews were analyzed.Results: The analysis revealed two categories and four subcategories.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

This work is about euthanasia and how to use it on horses, dogs and cats. A description for each animal is done, about when it is time, why, which methods can be used and who is allowed to use them, how and where it shall be done. The methods we have concentrated on are: - Chemical destruction and the most common drugs for euthanatize horses, dogs and cats. - Physical disruption of the brain activity by a captive bolt, only for horses. The captive bolt only makes the horse unconscious and must always be followed by cutting off the vena jugularis. Then the horse dies because of loss of blood. No matter which method used for euthanizing, the animal must be declared to be dead by the operator before other measures. The testing criteria for death: muscle relaxation and cyanosis, cessation of reflex activity and pupillary dilatation, cessation of respiratory activity and cessation of all cardiac activity.

In today?s society, many people are physically inactive and the health care is for example usingPhysical activity on prescription (PaP) to work against it. In order to increase the physical activitylevel in people they need to feel motivated and there are many factors that can motivate people. The purpose of this survey is therefore to explore the leaders of PaP and their thoughts about whatmotivates clients with PaP to increase their physical activity levels. This is explored by aqualitative method incorporated with semi-structured interviews with four respondents who workswith PaP.

Our lives in urban areas are becoming more and more inactive with negative effects on our mental and physical health. Natural environments and physical activity have the power to both prevent and reduce mental fatigue. Meanwhile we engage ourselves with physical activity, the nature fascinates us with its complexity. In April 2006, some of the visitors to the recreational area of Skrylle were asked to fill in a questionnaire which included questions about their habits within physical activity and the experience of nature. The questionnaires were then divided into two groups: those filled out by persons who exercise on regular basis (i.e. three or several times/week) and those who rarely exercise.