The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

The purpose of this study is to investigate information seeking habits among young persons with mild mental disability. We wanted to know how they seek information in everyday life, barriers they experience when seeking information and also if they consider the library to be a source of information.The theoretical background of this study is based on the works of T. D. Wilson and Michael Buckland. Wilson?s model of information seeking behavior and seeking information was used as a tool analyzing the results from the interviews.

The study has answered the questions to what extent people with disabilities are involved in SVT- and TV4- news reports and how people with disabilities are represented in news reports. The material is based on 140 news items.The study has demonstrated that news reports SVT and TV4 have different grades of misconceptions about disabled people. Disabled people are constantly being reinforced by negative disabling terms, the disability being of central importance for the news broadcast and they still occur in stereotypical depictions. Through the image of disabled people forms the bed-rock on which the attitudes towards, assumptions and expectations of disabled people are based on. They are fundamental to discrimination and exploitation that people with disabilities face on a daily basis, and contributes significantly to their systematic exclusion from mainstream society.

In today's society, more and more people traveling with transports such as trains and buses. With this type of travel it often exists waiting at stations that in many cases perceives as negative. Previous research demonstrates that distraction can get people to experience the waiting as less negative. This paper aims to examine how waiting can be affected by distraction, and if it is possible to use a second type of waiting as a distraction. The authors have chosen to focus on travelers who are waiting.

The title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.

Children?s participation in their planning in health and social services is important. To make children?s needs more considered they need to be involved in the cision-making processes. Children have the ability to reflect.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

Studies among parents of children with disabilities have shown that they experience a higher level of parenting stress as well as a lower degree of wellbeing, compared to parents of children without disabilities. However, there is a need to further explore parents? experience on this matter within a Swedish context. The aim of the current study was to examine how parents of preschool children, with and without disabilities, in Västerbotten, experience the impact of their child. A sample of 67 parents of children with disabilities and 134 parents of children without disabilities took part in the questionnaire study.

The aim was to examine writing ability and some of its underlyingfunctions in adults with intellectual or communicative disabilities at dailyactivity centres by comparisons with children and adults without disabilities.66 adults with intellectual or communicative disabilities, 39 children and 14adults without disabilities were included. The following tests/tasks wereexecuted: Test for Reception of Grammar-2, graphomotor task, nonwordrepetition, Rapid Automatized Naming and Writing elicited by pictures. Thepicture elicited narratives were examined regarding length, spelling,syntactic complexity, interpunctuation, content and general impression. Theresults demonstrated that adults at daily activity centres performed lowerscores than adults without disabilities. The group generally didn?t differ fromthe children, but they made a smaller proportion of phonologicallyacceptable misspellings and achieved lower scores on nonword repetitionand Rapid Automatized Naming, which could indicate limitations inphonological processing ability.

Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.

Studies among parents of children with disabilities have shown that they experience a higher level of parenting stress as well as a lower degree of wellbeing, compared to parents of children without disabilities. However, there is a need to further explore parents? experience on this matter within a Swedish context. The aim of the current study was to examine how parents of preschool children, with and without disabilities, in Västerbotten, experience the impact of their child. A sample of 67 parents of children with disabilities and 134 parents of children without disabilities took part in the questionnaire study.

Studies among parents of children with disabilities have shown that they experience a higher level of parenting stress as well as a lower degree of wellbeing, compared to parents of children without disabilities. However, there is a need to further explore parents? experience on this matter within a Swedish context. The aim of the current study was to examine how parents of preschool children, with and without disabilities, in Västerbotten, experience the impact of their child. A sample of 67 parents of children with disabilities and 134 parents of children without disabilities took part in the questionnaire study.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Normal children acquire the necessary social habits without being consciously aware of this, they learn instinctively. (Author?s translation from Swedish to English) (Asperger & Frith, 1998, s. 21) This essay is about people who do not learn to socialize, the social habits, instinctively but through conscious learning. We have interviewed three adults with the diagnosis of Asperger syndrome with the aim to let them tell us about what it means to have a neuropsychiatric disability.

In this study we have aimed to explore how participation and self-determination is implemented in the daily life of disabled people who receive support through LSS. The questions addressed concern possibilities/obstacles for the participation and selfdetermination of disabled people who live in group housings, and how the terms participation and self-determination are realized. Nine interviews have taken place with staff members and directors of different group housings. We have found that the interviewees believe that the nature of a person?s disability can be a barrier to the individual?s self-determination and participation in his or her everyday life.