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.

Abstract A qualitative study of stress management within geriatric care Authors: Hildingsson, Emelie & Magnusson, JessicaSupervisor: Hjorth Aronsson, Christina Essay topic related to stress and stress management in the geriatric care. The purpose of this study is to ascertain how the unit managers, within care of elderly, in their role as manager and leader handle possible stress reactions among its nursing staff. Our purpose will generate the following issues;         How does the employer discover stress among the employees?        In what way is the stress taken care of among the geriatric care staff?What opportunities are there to prevent stress?The study is based on a qualitative research method. As a data collection method we've used semi-structured interviews and we have implemented them in five female heads in a medium-sized municipality in Sweden.

Previous research shows that women who are victims of intimate partner violence and also have asubstance abuse have difficulties getting access to services to aid with their experience of violence.This study has examined social workers experiences of working with women with these problems,what types of services are provided and how their service needs are assessed. The study has ahermeneutical approach and the data consists of interviews with nine social workers in lines ofwork that come into contact with women in the previously described client group. The data hasbeen analyzed using content analysis. The result of the study indicates that women who are victimsof intimate partner violence and also have a substance abuse do not get their needs provided forthrough the current services in the field of social work. These women are described as havingcomplex problems and are therefore in need of more and other services than those currentlyprovided.

During the last Century a tremendously technical advancement has taken place and brought a change in society, which has affected workplaces in a monumental way. Many heavily and moveable physical working tasks at the work placement have been replaced with much easier and sedentary tasks.Two of the major reasons for sick absence in Sweden are illness in the locomotive organs and pain, which can be treated and prevented with physical activity on a large scale. Many employers offer their employees? subsidized exercise cards, which can be used during their free time. A health care exercise hour is one benefit that employers can offer their employees and normally takes place once a week during fully paid working time.

The purpose of this Bachelor Thesis is to examine what happens when the solitary reading experience becomes a social activity. The study is based on semi-structured interviews with three women belonging to the same reading group. I have used Sten Furhammar?s reading dimensions and categories to explain their reading experience, and Jenny Hartley, Elizabeth Long and Immi Lundin to explain the function that the reading group has for them, and the relationship between reading experiences in a book-discussion.My result shows that they started the reading group because they lacked an opportunity to discuss their readings with people that had the same interest in books. They do all have different ways to read, which is displayed by Furhammar?s categories personal and impersonal reading for experience.

A pupil with ADHD is constantly getting new impulses and is unable to focus and remain concentration on their task at school. When the pupil loses concentration he or she can often be loud and thereby disturbing all the other pupils in the classroom. One of the reasons for losing their concentration is that these pupils got poor working memory. A recently study shows that working memory can be improved by playing and practice music.A theory that all people have a multiple intelligence that emerges from learning is a part of this study because school should encourage all children and ensure their individual learning. Multiple intelligences means that each person learns in different ways, for example through the musical intelligence that this essay partly focuses on.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

The existence of social networks on the Internet is today seen as broad, and the number of users of the network is increasing. There seems to be many reasons to which people are using the social networks. Within the network, users can for various reasons create groups with different objectives. One of the reasons is that groups are created in order to influence a company. With a perceived feeling that companies handle the problem differently, we assume the source is the uncertainty about what the groups really are.

Introduction: Sleep is necessary for human survival. Difficulty sleeping occurs in about one in four adult person in Sweden, insomnia in every ten. There are several reasons for difficulty sleeping, where stress is one of the most common. The quality of life and health are affected negatively. Treatment with proven efficacy against insomnia is not only sleep medication, but also cognitive behavioral therapy, CBT.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

Life is for us humans a social life. We are constantly in different social communities with various purposes. Throughout life we are part of different groups, for better or worse. The basic social communities, in our society, are the groups we live, work, learn and grow in. This essay deals with the groups children develop and learn in, in school and leisure time center.

Syftet med uppsatsen var att undersöka attityder och förhållningssätt hos en grupp lärarstude-rande till hur Internet används för undervisning och som verktyg i det framtida arbetslivet. Resultatet visar att inställningen inte är en odelat positiv till detta vilket går att tolka på olika sätt. Datorvanan hos de blivande lärarna varierar kraftigt från nybörjarnivå till mycket van användare. Källkritik är något som tas upp av samtliga blivande lärare som viktigt att tänka på, liksom etiska frågor. Essensen av undersökningen visar på en osäkerhet hos blivande lära-re inför hur innehållet på Internet kan användas i undervisningen.

The purpose with this essay is to explore how pupils in a special group of education experience how it feels to be part of this kind of group. Further I want to examine a special educationalist view of this kind of groups. To perform this essay I choose to interview four pupils and one special educationalist. Through the interviews I want to discover the pupils and the special educationalists thoughts and experience. The result has been compared with earlier research and the essay has its basis in different theories.

Purpose/Aim: The aim of this paper is to find out how the new media landscape and new communication channels is altering how companies and organizations can reach out with their messages. The aim is also to shine light on the different trends within advertising today and also to discuss the Tivo-effect ie. that consumers are doing whatever possible to avoid advertisements.Material/ Method: I have used a qualitative research method where I have interviewed a number of people working in advertising in Sweden. The paper also includes material from books, article and various websites.Main results: In order for advertising agencies to create successful advertisement and to generate positive associations around a certain brand, it?s crucial that the advertisement is relevant for the target group.

This master thesis is about amateur writing. To understand the writers needs and wishes about writing and access to information I have researched writing in a writing group. To answer my questions I have studied research literature and interviewed six of the members of the writing group. I also participated in their meetings for two years. The result of this study shows that writing had a therapeutic function for all of them in a period of their lives.