Abstract P. Hed. (2011) What is health for men? Bachelor thesis. Gävle: University of Gävle, Faculty of health and occupational studies; 2011.

Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.

?Facebook has become as natural as having a phone? The use of social media in three libraries in the Umeå region ? an evaluationSocial media has come to be an integral part of people?s everyday life, as well as the business world in terms of communication and marketing. More and more libraries also embark in the use of social media, and the purpose of this study is to evaluate the use of social media in three libraries in the Umeå region. The libraries all use Facebook as their current, primary social media. Thus this study focuses partly on the analysis of the content on each library?s Facebook page, and partly on the experiences of the responsible librarians. The evaluation is based on a mix of existing tools in evaluating social media that are relevant in a library context.

Automatic milking systems (AMS) provide the opportunity for less manual labour and an increased milking frequency. But in order to reach an optimal milking frequency a well-functioning cow traffic is crucial. There are many factors affecting cow traffic but one factor that has not been studied thoroughly yet is the effect of different light intensities during the night, 22.00 h to 05.00 h. Therefore the aim of this study was to determine the effect of different light intensities during the night on number of selection gate passages (GP), milking frequency and milk yield. The study was conducted as a Latin square were three light intensities were applied: LOW (11 ± 3 lux), INT (33 ± 1 lux) and HIGH (74 ± 6 lux), in three different herds.

The purpose with the examination is to examine a preschool head and three teachers experiences and opinions of whether the tablet can be used to support childrens linguistic development and social interactions in preschool. To answer the purpose we will use these questions of issue:What is the purpose with tablets and how are they used in preschool activity?What pros and cons do the teachers see with tablets?How do the teachers resonate about the use of tablets to develop childrens language skill and social interactions?What type of social interaction occurs when children use the tablet?We have used interviews and observations as our methods. We interviewed three teachers and one preschool head in the capital city of Sweden. They all have a positive attitude towards the use of tablets in preschool.

Studier som berör ämnet hur fysisk aktivitet påverkar det psykiska välbefinnandet hos äldre är något som berör alla. Fysisk aktivitet har i tidigare forskning visat sig påverka båda den fysiska och psykiska hälsan positivt. Mycket forskning är gjord på området, dock är de äldre underrepresenterade som målgrupp inom området. Syftet med denna studie var att undersöka i vilken utsträckning fysisk aktivitet påverkar det psykiska välbefinnandet, med inriktning självkänsla och fysisk självuppfattning, hos äldre. Undersökningen innefattade en experimentell undersökningsmetod med en randominiserad, kontrollerad design.

Motivation is a key factor in sustaining a healthy and active lifestyle, and technology has afforded us new methods for attaining information concerning exercise and health. This paper aims to examine how social media can motivate individuals to obtain and maintain an active and healthy lifestyle, as well as identify which particular social media channels are preferred for this purpose. Both quantitative and qualitative methods were used as data collection in this research. The results of this report show that images and text shared on social media, as well as the communication therein, can function as motivation for individuals to commence and maintain a regular physical activity and health regimen. Additionally, an individual?s sharing of their own training and health routine is enough to motivate the person in question to sustain their training and health procedure.

Purpose- The purpose of this project is to contribute to the knowledge of creating customer value through streamlining and coordination of patient flows for children and youth with frequent need of care on child and youth medical clinics.Method- One of the methods used for achieving the project's purpose is a case study on the Child and Youth Medicine Clinic at Länssjukhuset Ryhov in Jönköping. The case study has been used for collecting the empirical data that has been generated through interviews, observations and documents from the Child and Youth Health Clinic. Except the case study the authors also made studies in literature, which the collected empirical data has been anchored and related to. Together this led to the project's analysis and results.Results- When investigating the questions found in chapter one, it was determined standardized work is of great importance to create structure and implement procedures for the patient flows. A weak link in the patient flow has been identified, which is the sub-process coordination and planning.

The aim of this master?s thesis is to explore what learning potentials there are in Demoteket. Demoteket is an on-going project that preserves and exhibits young people?s artistic creations. The idea is that public libraries receives and lends out the young people?s artistic creations.

The purpose of this investigation is to study how librarians experience bookcrossing. We focused on the two following questions: Which variations are there in librarians conceptions of bookcrossing as literature exchange and reading support activity? Which variations are there in librarians conceptions of bookcrossing compared to other methods of literature exchange and reading support? Bookcrossing is an international book club where you share your books by leaving them at public places. The thesis is focused on librarians? conceptions and not the conceptions of members of bookcrossing.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.

Sexuality contains more than just reproduction and is an important part of quality of life. Chronic disease can lead to sexual dysfunction for both males and females. The nurse plays an important role in informing and teaching. Throughout dialogue and observations the nurse can detect possible problems, document and then take measures. The study was performed as information retrieval of literature where the cause was to highlight sexuality for patients that have experienced a myocardial infarction.

AimThe purpose of this degree thesis was to find out what strategies and behaviours earlier overweight individuals have used to maintain their weight loss.- What strategies did the participants use to loose weight?- Which behaviours are related with maintained weight loss?MethodThe study is based on an encase research with earlier overweight individuals who had lost weight with help of the Cambridge method. The chosen population who further more had maintained their weight for over one year have answered questions about their successfully maintained weight loss.ResultsThe results are based on 32 overweighed individuals, 9 men and 23 women, who had maintained their weight loss for over one year. After the initial weigh loss by help of the Cambridge method their main strategy was to change eating behaviour ? by eating on regular schedule, choose food with less fat ? and to increase their physical activity.

Lately an increasing portion of the public debate in Sweden has been devoted to how societies may facilitate entrepreneurship, yet a negligible portion of this debate has discussed the impact of the community spirit on entrepreneurial activity. Further, this connection is a relatively uncharted field in terms of research as well. The aim of this study is accordingly to advance the study surrounding the impact of community spirit on the propensity for entrepreneurial activity and add new empirical data and insights to the existing body of theory. A four-month ethnographic study of the Provo-Orem region in Utah, USA, comprising of in-depth interviews and participant observations, was therefore undertaken with the aim of understanding the community spirit in the studied region and its influence on entrepreneurship. The thesis finds that numerous values such as self-reliance, family focus and security together with a strong religious culture make up the essence of the community spirit in Provo-Orem.