By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

In today?s horse keeping, there is an increasing awareness of the importance of movement and activity for the horses comfort and tenability, while tradition has it that horses should be kept in boxes and small paddocks. In order to develop housing systems that fulfils and optimizes the horses needs regarding movement and activity, we need to know more about factors that influence the activity patterns of horses. A first step is to be able to record and analyze the gaits in horses with an automated system. This could be done by use of accelerometer data.In this pilot study, existing accelerometer technique was used to characterize the different gaits in horses (walk, trot and canter) by studying how their respective signal patterns differ and how this is influenced by the size of the horse.The accelerometers being used in this study measures the movement in three different spaces; horizontal, lateral and vertical.

This master?s thesis investigates how six Swedish public libraries integrate equality aspects in their user oriented activity. The theoretical starting point for the study is that Sweden is a part of a gender system characterized by gender separation and male superiority, as described by the Swedish historian Yvonne Hirdman and theories that argue that femininity and masculinity are social constructions. Another starting point is that the library sphere cannot be separated from the gender inequality in society. Since the library is part of a gender system that value individuals who are seen as males and separates men and women, some of the library users may be neglected.

Aim: To describe perceptions about written and verbal information regarding diet and physical activity in women with breast cancer and to study possible differences between ages and perception. Method: A cross-sectional study was conducted and consisted of 57 women with breast cancer stages I-III who started adjuvant chemotherapy within a year (2007-2008). A questionnaire, regarding their perceptions about the written and verbal information they had received about diet and physical activity, was responded to three months following treatment completion. Between 67-93 % of the participants responded to the questions. The answers was analyzed with descriptive statistics and Mann Whitney U-test.

The activity of interest groups in the political process of the European Union has given rise to a broad debate concerning the effect on European democracy these groups have. As relatively powerful political actors, the question of these groups? views on the EU and how the union should be is an important one. The status of these groups owns democratic representation also affects the democratic status of the EU. Being based on a number of theories, this study adopts an ideology analysis for the purpose of testing these theories on two cases ? the Swedish environmental organizations World Wide Fund for Nature and The Swedish Society for Nature Conservation.

Det här kandidatarbetet undersöker hur Physically based rendering kan påverkar en 3D-grafikers arbete. Målet är att skapa förståelse kring physically based rendering och hur denna tekniken kan komma att påverkar en 3D-grafikers arbete. För att undersöka problemområdet skapades en virtuell miljö i 3D med hjälp av physically based rendering. Arbetsupplevelsen jämfördes senare med det tidigare arbetssättet. Undersökningen beskriver tidigare arbetsätt och hur arbetet har ändrats med physically based rendering.

The mental health has during the recent years decreased among Swedish adolescents while theinternet has become a common tool for communication between people. Aim: The overall aim is toidentify the relationship between internet use among adolescents and their mental health. Method:A literature based study within a defined research field. Result: The scientific hypotheses whichexist is based on whether social capital increase or decrease due to internet use. The healthoutcome is positively affected by internet communication, especially for boys and socially anxiousadolescents.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

Several studies have investigated the relationship between different measures of innovative activity, such as patent statistics and R&D expenditures and some have looked deeper into the differences between large and small firms regarding number of patents issued per employee or per R&D dollar. In this paper, the objective is to find out if there are any indications of a barrier to entry (due to economical factors, lack of knowledge etc) for small firms to get into the field of patent handling. The approach is to first set up a hypothesis based on some simple assumptions about how firms would make decisions about whether to apply for a patent or not and thereafter use econometric methods in an empirical investigation. The data used for this study are figures on number of employees, number of patents granted and R&D expenditures for the Swedish firms in the pulp and paper industry. The main conclusion is that, based on the analysis of the data from this rather limited group of firms, no such barrier can be seen..

The aim of this study was to gain understanding and knowledge about first line manager?s need for support in their leadership and to get more insight into how they handle and perceives their work.The research method is based on studies of relevant theories and qualitative interviews. Eight respondents were interviewed with a structured 40 question questionnaire about how they experience their work and the support they get. The study shows that there are three important categories of people that are most significant to the managers in their need of support. They are their own manager, colleagues and co-workers.The conclusion is that it is important to create conditions for leaders to have good relationships with their closest manager, colleagues and co ?workers.

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 fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

The purpose of this Masters thesis is to investigate what attributes were used in story-time activities, why attributes were used in story-time activities and what functions they have. The study is based on qualitative methods in the form of a literature studies, observations and interviews. The interviews were undertaken with two storytellers from the same public library. The story-time activities were adapted for children from three to six years of age. The study suggested that there was a connection between story-time activities and a social and cultural perspective.

Syftet med examensarbetet var att beskriva hur personer med fibromyalgi upplevde att fritidsaktiviteter påverkades av smärta. Som datainsamlingsmetod valdes en intervju. Semistrukturerade intervjuer genomfördes med tio kvinnor. Frågorna utformades från centrala begrepp i The Model of Human Occupation. Inklusionskriterierna var att deltagarna skulle ha diagnosen fibromyalgi och vara i arbetsför ålder.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.