This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The purpose with this thesis work was to design and build a technical aid for installingbatteries in telecom base stations. Today that job is done manually, since there is noequipment on the market for that purpose. Installing batteries in base stations manually isa very tough job.To get ideas for possible solutions a preliminary study on existing lift aids was done.From the preliminary study the conclusion that some kind of overhead crane would besuitable for the task was drawn. After that a lift for installing batteries in base stationswas designed, built and tested. The tests show that it is possible to minimize heavy liftingwhen installing batteries in telecom base stations, at a relatively low cost.ii.

Ten colic horses and seven healthy horses were included in a prospective study aiming to evaluate acid-base disturbances in colic horses. Traditional acid-base methods and measurements of lactate were used to study prognosis and changes before, during and after surgery. Strong ion gap, anion gap and base excess were compared to evaluate their ability to predict lactate. Of the ten colic horses that went through surgery, seven survived, two were euthanised and one died. Significant differences in plasma lactate levels were seen between the group of survivals and non-survivals, p=0,000025. No differences were seen in pH and base excess between the two groups.

Background: Studies have shown that 66 children and teenagers in Sweden suffers from brain tumor every year. Children and teenagers who can´t participate in the regular school for a longer time for whatever reason, have by the school law the right to education in hospitals or institutions. Education that take place in other places than school most try to follow the same guidelines as his/hers usual school.  This applies to students in elementary school, compulsory school, special school, Sami school, secondary school and upper secondary school.Purpose:  The purpose of this study was to find out how three teachers at a hospital school plans their work with children in grade from 1 to 3, who suffer from cancer, especially brain tumor.  How can the teachers at the hospital school plan and organize their teaching so that it´s possible for the children whit brain tumor to feel as normal as possible. How does the common work between the consultant nurse, teachers at the hospitals and their ordinary school prevent the children to feel like an outsider?Method: I have chosen to do a qualitative study followed by three interviews whit three informants who works at a hospital school.

Background: Studies have shown that 66 children and teenagers in Sweden suffers from brain tumor every year. Children and teenagers who can´t participate in the regular school for a longer time for whatever reason, have by the school law the right to education in hospitals or institutions. Education that take place in other places than school most try to follow the same guidelines as his/hers usual school.  This applies to students in elementary school, compulsory school, special school, Sami school, secondary school and upper secondary school.Purpose:  The purpose of this study was to find out how three teachers at a hospital school plans their work with children in grade from 1 to 3, who suffer from cancer, especially brain tumor.  How can the teachers at the hospital school plan and organize their teaching so that it´s possible for the children whit brain tumor to feel as normal as possible. How does the common work between the consultant nurse, teachers at the hospitals and their ordinary school prevent the children to feel like an outsider?Method: I have chosen to do a qualitative study followed by three interviews whit three informants who works at a hospital school.

Slaughter of animals should consist of two steps in order to be considered humane. The first step of the slaughter process is stunning, with the purpose of inducing unconsciousness and insensibility in the animal. The second step is exsanguination, which causes bleeding and eventually death. What death really means in these situations has been discussed intensively, but still no agreed definition has been accepted. Nonetheless, it is conceded that animals are declared dead when consciousness is irreversibly lost, and absence of respiration and blood circulation are observed.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Background: Studies have shown that 66 children and teenagers in Sweden suffers from brain tumor every year. Children and teenagers who can´t participate in the regular school for a longer time for whatever reason, have by the school law the right to education in hospitals or institutions. Education that take place in other places than school most try to follow the same guidelines as his/hers usual school.  This applies to students in elementary school, compulsory school, special school, Sami school, secondary school and upper secondary school.Purpose:  The purpose of this study was to find out how three teachers at a hospital school plans their work with children in grade from 1 to 3, who suffer from cancer, especially brain tumor.  How can the teachers at the hospital school plan and organize their teaching so that it´s possible for the children whit brain tumor to feel as normal as possible. How does the common work between the consultant nurse, teachers at the hospitals and their ordinary school prevent the children to feel like an outsider?Method: I have chosen to do a qualitative study followed by three interviews whit three informants who works at a hospital school.

Cardiovascular disease is the leading cause of death in the Western world. For persons who have had a myocardial infarction the following rehabilitation and the group training, which is a part of this, are very important. The cardiac rehabilitation is designed to limit the physiological and psychological effects of cardiovascular disease. Purpose: This study aimed to examine how patients with cardiovascular disease experienced group training in relation to the International Classification of Function, Disability and Health, ICF. Method: A qualitative interview study was performed according to Malterud, inspired by the Grounded Theory method.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

Abstract Background Todays guidelines for advanced CPR emphasize chest compressions with good quality and early defibrillation. Prehospital CPR performed by ambulance crew, an automated external defibrillator (AED) is used. The AED analyzes the heart rhythm and the performer is following the advice to chock the heart or not, given by the AED. During on-going CPR there are sequences when no chest compression is performed known as hands-off time. Hands-off time includes the time for the AED to analyze the heart rhythm and the time when advice is given to the crew.

ABSTRACTBackgroundWhen faced with an unexpected cardiac arrest the ambulance nurse is in responsible for taking advanced actions to create a clear airway. Two accepted methods for this is endotracheal intubation and application of laryngeal mask.AimThe purpose of this study was to examine the use of endotracheal intubation compared to application of the laryngeal mask in unexpected cardiac arrest.MethodLiterature study with quantitative approach. A systematic search of 21 articles comparing the laryngeal mask with the endotracheal intubation has been made using Pub-Med and CINAHL. A quality review according to Forsberg and Wengström has been made.ResultsLaryngeal mask had a higher rate of successful applications compared with endotracheal intubation. Time for applying the laryngeal mask was shorter in seven out of ten of the studied articles.

Hypertrophic cardiomyopathy (HCM) is the most common heart disease in cats. Maine coon is one of the breeds where the disease is overrepresented. Studies have shown that HCM is inherited as an autosomal dominant trait in Maine Coon cats. This finding has led to cardiac screening using ultrasound in the breed. The results of the screening are used in a national breeding program constructed to reduce the spread and incidence of HCM in Maine Coon cats.

Equine cutaneous melanomas arise much more often in horses with a grey coat color than in horses of other colors. Some scientists have in different studies come to the conclusion that the melanomas are neoplasms which can be classified by examining their histological and macroscopic features. The more defined and demarcated a tumor is, the more benign it tends to be. Other scientists believe that the skin lesions are the result of a pigmentation disorder that is linked to the greying of the coat color. According to this theory, the lesions are not malignant although they have the ability to metastasize.

The study examines selectivity of the customer base and scarcity of a product?s effect on attitude and value towards a product or service. A questionnaire study is made from three different situations. The result varied depending on the situation; however it was found that selectivity of the customer base and scarcity has a great impact on the attitude and the perceived value towards a product or service. Selectivity of the customer base was found having the highest level of impact on both attitude and perceived value.