Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

Wood pellets are an upgraded product of residuals from several wood processing industries, for example saw mills and pulp industries. The pellets are produced by pressing the milled and dried sawdust to cylindrical units with a higher density than the initial raw material. Pellets have great benefits compared to the raw material: high energy per volume, good transport and storage properties and homogeneity. Several parameters collaborate in the whole process, which makes it complex. Wood is a heterogeneous material, chemically and structurally dependent on wood parts, habitat and storage procedures.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The purpose of this degree project is to obtain a greater understanding of how the support for abused immigrant women is designed and if these measures respond to the women?s own wishes and needs. I also want to investigate the possible advantages and disadvantages, there are under the social ser­vi­ces and voluntary organizations (NGOs) and women themselves when it comes to spe­cific sup­port measures for immigrant women. On which basis have these support measures been designed and what experience or research starting points are based on? To what extent do they answer to women?s needs according to the staff, and to the women's own view?The study is based on qualitative data consisting of five interviews and one case report of an abused woman.

The purpose of this bachelor's thesis is to examine how public libraries in Sweden handles their weeding procedures. A series of questions are asked: How does libraries in Sweden motivate weeding? What principles constitutes the procedure of weeding? Which aspects are given most importance when weeding is decided. How does views on weeding differ between libraries of different sizes? How does longer or shorter professional experience influence the view on weeding? The study was done through an online questionnaire which was sent to a number of staff members on different libraries via e-mail.

Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

The anatomy and physiology of reptiles and mammals are in many ways different, and will therefore possibly complicate anesthetic administration. Lizards are ectothermic and one should keep in mind that a decrease in the lizard?s environmental temperature may result in reductions in anesthetic metabolism. Respiratory depression is a profound problem because lizards lack a diaphragm, making inhalation and expiration completely active processes. This, in combination with cardiac shunting and breath holding makes the effects of anesthesia unpredictable.

The aim of this thesis is to describe the subject indexing of images performed at the provincial museum of Jämtland and to evaluate the inter-indexer consistency at the museum. The main questions are: How are photographs indexed in the database SOFIE foto regarding Outline-codes, subject headings and natural language keywords? How does these procedures compare to research and indexing projects? How consistent are the indexers at the museum when choosing Outline-codes, subject headings and natural language keywords? Answers are sought by reading articles about classification, image indexing, indexing language, indexing consistency and by looking at a number of projects attempting to standardise image indexing practice in Sweden. The indexing practice at the museum is also described. In addition a minor inter-indexing consistency study, based on the subject indexing of ten photographs made by five indexers at the museum, is performed.

Bakgrund: I litteraturen finns evidens att använda dubbla lager av operationshandskar vid all kirurgi för att förebygga smittspridning mellan patient och personal samt för att förebygga vårdrelaterade infektioner. Operationshandskar kan ha olika tjocklek och taktil känsla beroende på latex eller latexfritt material. Trots att evidens finns att använda dubbla lager operationshandskar förekommer variation i användandet.Syfte: Syftet med studien var att undersöka om operationssjuksköterskor och kirurger väljer enkla eller dubbla handskar vid operationer, samt hur de motiverar sitt val.Metod: Operationssjuksköterskor och kirurger från två operationsavdelningar i Mellansverige undersöktes i en tvärsnittsdesign med intervjustödda enkäter. Flera deltagare intervjuades flera gånger.Resultat: Totalt inkluderades 66 deltagare i studien och 137 intervjuer genomfördes. Nästan hälften av deltagarna motiverade sitt val av handskar med rutin eller vana.

Trade is the driving force for economic development. A greater equity in international trade can improve the livelihoods and the well being of producers in developing countries. The small-scale farmers have limited resources and have difficulties to get access to the international market. As a result of this, the Fair Trade movement has been developed and has now formed a trading partnership between the producer and the consumer. This study analyses if the Fair Trade movement can be a way for the workers in developing countries to achieve more justice in their production manner in the international trade of cut flowers and continue to be an important competitor of these products, but with better livelihood conditions. My method has been to do a comprehensive literature study of the Fair Trade movement, in which I describe the certification process, and the market of Fair Trade in Sweden.

AbstraktBakgrund: Länge har man varit medveten om vikten av god hygien och dess inverkan påsmittspridning. Det mest effektiva sättet att minska postoperativa sårinfektioner (SSI) är att arbetaförebyggande och att ha en god hygien. Frekvensen av SSI ökar, och som en del av den förebyggandevården ingår den preoperativa förberedelsen. Att inte ha kunskap och stöd till att utföra en sådanåtgärd korrekt är en stor brist och kan leda till att patienter drabbas av SSI och därmed ett ökatpostoperativt lidande.Syfte: Studiens syfte var att beskriva vårdpersonalens syn på betydelsen av hygienisk preoperativförberedelse hos ortopedpatienter.Metod: Studien genomfördes på ett länssjukhus i mellersta norrland under våren 2008, där allaortopedavdelningar på sjukhuset deltog. En kvalitativ intervjumetod användes med manifestinnehållsanalys av materialet.Resultat: All personal som ingått i studien anser att den hygieniska preoperativa förberedelsen är avstor vikt.

The ambition to use evidence based treatments has spread within the field of Swedish social work. The number of treatments with claim to being evidence based has grown but the research concerning implementation; the procedures being used to introduce new methods in organizations and assure that the method is being used appropriately and continuously, is scarce. The aim of this study was to examine the implementation of Functional Family Therapy (FFT), being an evidence based treatment, in an organization providing social services in the public sector, in Sweden. We used a qualitative research design and conducted interviews with persons involved in the implementation of FFT in the social services in a town in the south of Sweden. We used the practice guidelines provided in Evidence Based Practice (EBP) together with recently published meta- analyses of implementation research, in the field of social work, to examine the implementation of FFT, as being an evidence based treatment.

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

Bakgrund: Vid de flesta kirurgiska ingrepp används diatermi. Diatermi används dels för att skära i vävnad, dels för att koagulera blodkärl, och en adekvat blodstillning är avgörande för en säkeroperation. Vid användning av diatermi utvecklas en skadlig rök, diatermirök. Trots att evidens finns för att diatermiröken innehåller skadliga ämnen som kan orsaka kroppsliga symptom, förekommer variation i användandet av rökevakueringssystem. Syfte: Syftet med denna studie var att undersöka i vilken utsträckning rökevakueringssystem, för diatermirök, används. Vi ämnade även undersöka om det förelåg några skillnader mellan avdelningarna samt mellan de två yrkeskategorierna; operatör och operationssjuksköterska. Metod: Operationssjuksköterskor och operatörer från nio operationsavdelningar, vid fyra sjukhus i Stockholmsregionen undersöktes i en deskriptiv tvärsnittsundersökning, med kvantitativ ansats, med ett intervjustött frågeformulär.

Resistenta bakterier är ett växande problem inom den svenska sjukvården. Extended spectrum ß-lactamases (ESBL) är bakterier som kan bilda enzymer som bryter ned antibiotika så att den på så sätt blir resistent. En av de stora anledningarna till spridning av resistenta bakterier är personalens brist på korrekt utförande av basala hygienrutiner. Syftet med studien var att undersöka hur sjukvårdspersonal på en infektionsavdelning tillämpar de riktlinjer för basala hygienrutiner som finns fastställda för personal inom hälso- och sjukvården. Data samlades in genom observationer på en infektionsavdelning på ett sjukhus i Mellansverige.