The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

High brand equity is a great asset for companies that operate their business in a free and competitive market. Brand equity can arise from both product-related and non-product related attributes and may be viewed from many different perspectives. This study examines which different attributes that contribute to enhance brand equity from customers point of view at the Swedish market for agricultural machinery. The study have been developed using a comprehensive literature search in order to investigate the field regarding brand equity and brand image. The literature review results in one product specific and one non-product specific approach in order to examine factors that contribute to enhanced brand equity. This takes the form as one survey-based approach regarding the non-product related attributes which is examined by interpreting the extra value added by different attributes.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

Introduction: Malnutrition leads to loss of health and coexists with disease and loss of function. A good nutritional status becomes more important the older you get to maintain a good health. Studies show that it is important to identify and prevent malnutrition in its early stages. Men and women recieve different medical treatment in a number of different medical diseases. There are few studies in nursing from av gender perspective.Aim: The aim of this study is to examine the prevalence of malnutrition in the elderly in Västra Götaland with focus on gender differences when it comes to prevalence and nursing interventionsMethod: A register study with av quantitative approach is conducted to answer the aim.

Purpose: The Swedish correctional service is on the brink of its biggest expansion in history, due to political investments related to battling a rise in gang related criminality. The purpose of this thesis is to exam and understand the strategic competence supply work from an employer perspective and investigate the elements included in the Swedish correctional service competence supply form a regional perspective. The study specifically focus on what strategies the Swedish correctional service employ to attract, recruit, develop and retain workforce. Theory: The theoretical framework of the study includes among others, a model divided into three different phases (within, in and out) within competence supply, the demand-control-support model, push and pull factors, as well as the two-factor theory. Method: This study has a qualitative approach with semi structured interview as its specific method. A total of seven interviews were conducted with personnel within the swedish correctional service. Results: The main challenges are related to recruitment, staff retention, support of managers, and the fact that many correctional officers do not have time to complete their training before leaving. The latter is particularly significant are of concern.

The aim of this Master?s thesis is to examine how health information is integrated into knowledge in an everyday health related context on the web. The more specific aim is, from a LIS point of view, to map knowledge related discourses with the focus on pregnancy, in discussion forums on Swedish health related web sites. The following main questions in this paper are: (1) a) What discourses on pregnancy knowledge can be found and b) how are they expressed? (2) What are the functions of the recognised discourses? and (3) what are the relations between the identified discourses? The theoretical and methodological starting-point is discourse theory with the main focus on discursive psychology according to Wetherell?s and Potter?s theoretical and empirical work.

In this diploma work we present the results from a study of how adult immigrants utilise the services provided by the public library in Biskopsgården, Gothenburg. A survey encompassing 51 library visitors of foreign origin and an interview with two librarians at the library were performed.The results from the survey show that the majority of the informants were male students inages from 26 to 45 years and that they had been living in Sweden for a maximum of five years. 73% of the informants used the library to borrow literature in Swedish, 53% to read newspapers and periodicals in their native language, 43% to borrow literature in their native language and 43% to read newspapers and periodicals in Swedish.These results were compared with two other related studies with which partial correspondencewas found. In addition, related topics such as multicultural librarianship and the psychological aspects of immigration are discussed..

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

Obesity is a problem that increases exponentially in humans and companion animals. It is defined as a big accumulation of fat in the body and is usually connected with several diseases. This study describes how obesity can be diagnosed, in which way the gut flora can affect obesity, if the gut flora is genetically influenced or not, and how it differs between individuals with obesity and obesity-related diseases. Conclusions of the study are that both the bacterial strains Bacteriodetes and Firmicutes probably have a connection to obesity. The intestinal flora is probably also genetically related.

Death can be seen as a sensitive subject and can by that be difficult for many people to talk about. Working as a nurse can imply caring for severe ill and dying patients, which can be regarded as a task that makes great demands. The aim of the present literature review is to illustrate nurses' experiences of problems in association with the care of dying patients to be aware of these. Nine scientific articles were analysed and the result showed that the problems the nurses experienced could be related to four different categories: problems related to organisa-tion/resources, to the nurse herself, to the patient and to family members. The literature review also illustrates consequences of these problems for nurses, and which components that could simplify the nursing care of dying patients..

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

This paper examines which media messages related to happiness that can be found in interviews with famous people in the four largest lifestyle magazines in Sweden for the age group 16-34. The magazines are Cosmopolitan, Elle, Café and King. Depending on which magazine the reader chooses to read he/she will be presented with different roads to happiness. Common for all examined magazines are happiness factors related to personal goals, determination and work. Often in a causal connection where the goal orientation and determination is tied together with success in work and career for the interview persons.

During an endurance riding competition the onset of metabolic disorders leading up to elimination from the race are common. As many as 8,7 % of the horses participating in international endurance riding competitions are eliminated due to metabolic causes such as tachycardia, absence of borborygmi, hyperthermia and dehydration. To prevent the onset of metabolic disorders in the horse the rider must be able to determine the physiological and physical status of his or her horse. This requires good knowledge in nutrition, physiology and performance training. The risk of developing metabolic problems is reduced through the right feeding management and training.

This thesis aims to examine the phenomenon of gambling and consequences that may result from having a gambling problem. The thesis also intends to investigate opportunities for support and a few explanatory- and treatment models. Games are taking on new shapes and access to gambling for money is on the rise. Studies on gambling have primarily been focusing on epidemiological factors rather than factors increasing or decreasing the risk of developing gambling-related problems. The empirical material is based on eight qualitative semi-structured interviews.

The aims were to investigate the public awareness of aphasia in a Swedish sample and examine if knowledge of aphasia relates to gender, education or age. Participant?s sources of knowledge of aphasia were examined. A total of 153 individuals, aged 18-90, were surveyed. Participants were categorized into three groups; heard of, knowledge of and not heard of aphasia.