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.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

AbstractMy task was to prepare the already designed heating list ?Stayhot? for manufacturing.I started with drawing the whole list in the CAD-program. It became obvious that some of the designed components had to be changed to work in practice.A turnable reflector couldn?t be combined with the isolation. The suggested light emitting diodes wouldn?t give enough light, so I cut them out and the problem with light remains to be solved.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

In recent years the arts institutions? role in society have changed. With increased demands on attracting greater number of visitors they use concepts from corporate marketing to communicate with greater success. Theories from museum studies show that the importance of rendering authenticity now has become the new imperative in order to retain the status of a reputable institution. This thesis aims to discuss the development of a new visual identity for the public and non-profit institution Malmö konsthall.

The purpose with our essay was:-          To study how personal assistants understand their occupation role.-          To describe the attitude of personal assistants to the right of self-determination of their care receivers. We have used a qualitative research method called phenomenografic. The empirical material was based on four interviews that served as the data collection methods. The interviewees were four women from two different municipalities of Middle Sweden. The interviewed personal assistants work with adult people who have mental disabilities. As a result we came up with eight categories which showed that personal assistants, despite some difficulties, perceive their careers as crucial for society?s well being. The phenomenon of self-determination was much easier to describe than to put to practice.

The purpose of this study was to examine what participants in the third phase (fas 3) of the Swedish unemployment program, Jobb- och utvecklingsgarantin, think about their situation, what they think about the program and if they feel stigmatized due to their unemployment. The data for the study was collected at one of the organizers of the program, which provides an introduction program for the participants. A qualitative method was used and the data was collected through six semi-structured interviews. The results were analyzed using Antonovskys theory of Sense of Coherence (SOC). The conclusions of the study were that the participants felt support from the staff at the organizer.

In the autumn of 2012 a debate started in Swedish media about racial stereotypes and content in children's literature. Some voices wanted to weed out titles such as Tintin i Kongo (Tintin in the Congo) and the character Lilla hjärtat from Liten Skär och alla Brokiga (Little Pink & Brokiga), while others claimed that it was against our freedom of speech. In this essay I intend to interview librarians to find out if and how the debate has affected their work with purchase and weeding. I will also analyze their purchase policy to find out if it mentions racism and how the policies are applied in practice. As theory I'm using Strömbergs theory regarding three aspects of racism and Klassons theory about three different kinds of librarian roles.

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

Abstract:The aim of this study has been to investigate (theoretically as well as empirically) the problematic notions of state neutrality and political perfectionism and, in particular, the potentially vast continuum existing between these concepts both in theory and in actual political practice. In order to accomplish this, a conceptual analysis has examined (some of) the arguments for and against state neutrality and political perfectionism, different aspects of neutralism and perfectionism as well as the exact definition of the concepts of ?neutrality of justification? and ?conceptions of the good?. Using a specific (though not entirely uncontested) definition of these concepts, an empirical analysis was made of Swedish parliamentary parties and their cultural policies. The empirical part of the study seemed to confirm one of the basic premises of this study; that state neutrality and perfectionism are often (as has indeed been recognized by critics of state neutrality) intertwined in the business of everyday politics..

Introduction: The complexity of the neonates? way of expressing pain is a difficulttask for the pediatric nurse. The Swedish national guidelines for prevention and treatmentof pain in the newborn infant is suggesting that departments regularly use structuredmethods, such as pain assessment instrument, for the assessment of pain in the neonatalperiod. Previous research shows that pain assessment instruments are only used in abouthalf of all pain assessments in Sweden. Neonate's cannot verbally communicate their pain,and are therefore dependent on the pediatric nurse to acknowledge the pain.

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

Inledning: Syftet med denna studie är att, utifrån ett insamlat material vid S:t Lukas mottagningar i Stockholmsområdet, undersöka symptomförändring från start till avslutning i psykodynamiskt inriktade psykoterapier.Frågeställningar: Den övergripande frågeställningen är om patienter och terapeuter bedömer att terapierna haft någon effekt och i så fall vilken. Vidare om bakgrundsfaktorer och självbild påverkat symptombelastningen.Metod: Studien har genomförts med hjälp av självskattningsformulär som fyllts i före och efter behandling. Patienterna har fyllt i Symptom Checklist (SCL-90) och terapeuterna ett frågeformulär där de skattat patienternas besvär. Efter inomgruppsjämförelser har jämförelser gjorts med ett normerings-material.Resultat: Det sker en signifikant symptomlindring under terapierna. Störst är förändringen när det gäller depression, ångest och interpersonell sensitivitet samt i det sammantagna genomsnittsvärdet.