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.

This report describes a study of how educationalists, from one preschool group, approach to and respond to children ?s creative activity in preschool. To answer the survey ?s purpose I used four research questions, which is the following:-What function do the educationalists give the creative activity in the working?-How do they see the importance of thecreative activity for thechild and its development?-How doeducationalists considerthat theyrespond to the child's creative activity?-Is thereany norms surrounding creative activity in preschool?The theoretical base of the study is rooted in the sociocultural perspective, where creative activity and visual arts can be seen as mediating cultural tools. The method is a qualitative interview of five preschooleducationalists.

AimThe aim with this essay was to find out what the personal in the primary care of Värmdö have for attitude to work with physical activity in prevention and treatment of diseases, how they work with the method today and how they think about working with the method in the future. Following questions were in focus of the study: How are they working in the primary care of Värmdö today with physical activity in prevention and treatment of diseases? What is the attitude to work with physical activity in prevention and treatment of diseases? And how do they want to work with physical activity in prevention and treatment of diseases in the future?MethodThe study includes all doctors, nurses and physiotherapists in Gustavsberg and Djurö primary care in Värmdö. To get answers on the question of issue was a questionnaire handed out. 82 % answered, which means that 45 of totally 55 employed in both primary care units answered the questinnaire.Results44 of 45 asked reported that they give verbal advice about physical activity to their patients today.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

Qvarfordt, K (2014). Physical activity on prescription, the individual experience. Thesisin Public Health. School of Health and Work, University of Gävle.In order to increase physical activity and to create a better health licensed staff mayprescribe physical activity to patients. The purpose of this paper is to find out how fiveindividuals experienced getting Physical activity on Prescription, FaR ®.

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.

Purpose: The purposes of the current study were to investigate whether there were any differences in the perceptual ability between professional and non-professional ice-hockey players and whether professional players are better at distinguishing, paying attention to and concentrating on what is important during intense physical activity. Method: Twenty male ice-hockey players (10 from both the Swedish first and third divisions) participated in the study. Wingate test were used for physiological measurements while three psychological tests were presented in front of the participants. Stroop, Flanker and Fast counting tests were used to measure perceptual and coping abilities during intense physical activity and the differences between the two groups. Results: Fast counting and Flanker word 2 tests showed a significant difference between the two groups, whereby the professional groups was faster and more accurate than the non-professional group in answering.

Test bench for air bearingsThis thesis work consisted of bringing forward and defining the test parameters relevant for a test bench and constructing a test bench that can test and verify the largest existing air bearings that are of use in Micronic Laser Systems AB machines. Because the knowledge about air bearings is limited it is thought that with the help of the test bench the knowledge would increase and in that way improve the air bearings.After learning more about air bearings and their purpose at Micronic Laser Systems AB, I started the concept phase for the test bench. For each part in the test bench I consulted my two tutors, Torbjörn Hedevärn and Johan Bergqvist, at Micronic Laser Systems AB. The final concepts where documented as 3D-modells in Solidworks and some of them have been tested in Solidworks FEM-program.The test bench is designed so that, with the help of a pneumatic cylinder, 25 kilo weights are placed on the air bearing to test its stiffness, damping and the pressure performance under its surface area. To test these parameters the test bench has to have a pressure meter, accelerometer and a microcator.

This paper investigates the usability of the intelligence test Wechsler Nonverbal Scale of Ability (WNV). Twenty four children in two different age-groups were tested with WNV, 10 children between ages 5 - 6, and 14 children between ages 9 - 10. The WNV turned out to be a useful test when some verbal communication was used in the test situation. This was especially apparent among the younger children, who needed extra verbal instructions and verbal support through the different subtests. The test also contained standardized verbal instructions for all ages.

AimThe aim with this essay has been to investigate how preschools profiling in motor activity training, work to stimulate motor development of children. In order to study this, the main focus for the research has been on the following queries:What characterize motor activity training at the preschools studied?What is the purpose with the motor activity training of preschools which were studied?How do the preschools describe the affect that motor activity training has on children?How do the preschools look at the need for motor activity training?MethodFour in-depth interviews were conducted with representatives of the chosen preschools profiling in motor activity. My selection was based on a strategic sample and this was made by an internet mapping of preschool activities in the districts of Stockholm, and information from the service guide of the town of Stockholm. Then e-mail was sent to ten contact persons at preschool units, and ten preschools were contacted directly by phone.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Boström, Johanna & Fahlander, Ann. (2011).Friskvård på arbetsplatsen. En nulägesanalys på Fastighetsförvaltning AB (A workplace physical activity intervention. An analysis of the situation at Fastighetsförvaltning AB). Bachelor Essay in Swedish.

AimsThe aim of this study was to conclude whether women living and staff working in a women´s shelter feel experience a need of physical activity in the shelter and also what thoughts women living and staff working in the shelter have regarding possible access to physical activity. Following questions were adressed: Does women living and staff working in the shelter experience that there is a need of physical activity in the shelter? What does women living, and staff working, in the shelter think about the physical activity conducted in the shelter? Why does the women living in the shelter choose to participate in the physical activity? Are there any connections between symptoms which battered women can suffer from and symptoms which scientific studies say can be reduced by physical activity?MethodsThe study is based on five interviews in order to understand and illustrate how women living in a shelter relate to physical activity. The answers from the interviews has been correlated to scientific results and other literature in the area. Literature studies have also derived background information as well as a deeper knowledge regarding in what way violence against women affect the abused woman.ResultsThe results show a need for physical activity at the women?s shelter where this study was conducted.

Nilsson, P. (2014). Promoting physical activity at a local level, a study conducted at a local health campaign. Bachelor thesis in Public Health science. Department of work- and public health science.

AbstractOur study deals with intrapreneurship in local activity. The main purpose of this study is to understand, explain and develop the concept of intrapreneurship in local activity with the help of existing information, our discussion, and reasoning and with the help of theoretical concepts. One reason for the choice of this topic was our pure curiosity towards this quite unique and unexplored phenomenon. We know that the term intrapreneurship in local activity has not existed longer than about ten years and the amount of existing thesis of intrapreneurship in local activity is very few. The information about intrapreneurship in local activity is mainly collected by studying Örebro´s intrapreneurship policies but also by studying other local authorities in Eksjö, Umeå and Västra-Götaland.