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.

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.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

Electrical stunning is the method that has been used in Sweden to stun broilers prior to slaughter. However, for reasons of animal welfare and meat quality, research has been made in the EU to develop new stunning methods. Gas stunning is now regarded as the best alternative. In this study literature has been reviewed with focus on different gas stunning systems and observations have been made at two different slaughterhouses regarding animal welfare before, during and directly after stunning. At one slaughter plant carbondioxide was used in a two-stage system where the birds were standing on a conveyer belt during the stunning procedure.

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.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

Syftet med denna uppsats är att ta reda på hur en daglig verksamhet för flickor mellan 13 och 20 år med psykosocial problematik kan se ut. Verksamheten ska innehålla hästhållning samt utbildning i bland annat livskunskap. Målet med verksamheten är att stärka flickornas självkänsla och kunskaper och på så sätt förbereda dem för ett kommande vuxenliv.För att ta reda på detta har vi använt oss av följande frågeställningar: ? Hur kan psykosocialt behandlingsarbete kombineras med hästhållning?? Hur kan livskunskap användas i behandlingssyfte i denna typ av psykosocial verksamhet?? Hur ska organisation och ledarskap se ut i en verksamhet av ovanstående slag?Bakgrunden till vår uppsats är att den psykiska ohälsan bland barn och unga i Sverige har ökat. Trots att det är skolplikt i Sverige finns det många barn som har hög frånvaro i skolan.

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

I Sverige är demens den fjärde största sjukdomen och i världen förväntas nästan en fördubbling av incidensen ske till år 2030. Det är därför viktigt att finna alter-nativa, kostnadseffektiva behandlingsformer som är effektiva på denna specifika grupp. Syftet med studien var att undersöka djurs hälsofrämjande effekter i vården av individer med diagnosen Alzheimers eller annan demenssjukdom. En litteratur-studie gjordes där tio artiklar redovisas i resultatet. Djur inom Alzheimers- och demensvården visar på positiva effekter i form av minskad agitation och oro, ökad verbal förmåga, ökad kroppskontakt och kontaktsökande samt förbättrad nutrition hos dessa individer.

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.

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.

This BSc thesis is a part of an initial step of a collaboration between Skansen and Kenyan Wildlife Service (KWS) and constitutes of an inventory of the Nairobi Animal Orphanage run by KWS. Animal Orphanage takes care of orphaned and injured animals arriving from throughout Kenya. The project started out as a refuge and as a temporary place for animals in need of care and help. With time it has evolved to an establishment that resembles and functions more like an animal zoo. The aim of this inventory is to focus on how the biological needs of Congo grey parrots ( Psittacus erithacus erithacus) and cheetahs (Acinonyx jubatus) are met, in terms of management and housing.