Den indirekta beskattningen är numera nästintill fullständigt harmoniserad inom EU. Beskattningen av aktieutdelningar till fysiska personer är en direkt skatt vilken saknar direkt EG-rättslig reglering. Utformningen av denna beskattning är alltså lämnad åt de enskilda medlemsstaterna vilka tillämpar olika former av bolagsskattesystem. Dessa bolagsskattesystem varierar i sin tillämpning av ekonomisk dubbelbeskattning. Vissa stater önskar eliminera dubbelbeskattningen genom lättnader av olika slag, antingen på bolagsnivå eller på aktieägarnivå.Vid internationella aktieinvesteringar uppstår dock problem ur statsfinansiell synvinkel.

The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

The results and the analysis of this essay are based on an empirical study of women groups in Babati District in Tanzania from 2005. The study has shown that the reason for women in Babati to organize themselves is to overcome traditional and structural obstacles that restrict women?s economical integration. Through the creation of social networks and a common source of income within the group, women are trying to strengthen their position within the household and in society. The significance of empowerment on an individual level is the sense of abilities in everyday life and the feeling of increased options.Social mobilization means that individuals come together and with united strengths and according to a common interest are trying to fulfil articulated goals.

Several thousand years of human impact on the landscape in the form of cultivation is the reason to many nature- and culture values in the agricultural landscape today. Intensification and rationalization has led to vast monocultures and has forced many farms to close down. These trends have increased in the last years and constitute great threats to the values of the cultivation landscape. The purpose with the environmental objective A varied agricultural landscape is to protect these values. The environmental action plan of the municipality of Lund (LundaEko) 2006-2012 is built on the 16 national environmental objectives. The purpose with this paper is to put together material that the municipality of Lund can use in their work with modifying the local intermediate goals for the environmental objective A varied cultural landscape. The overall issue for this paper is ?What has happened with the state of the cultivation landscape in the municipality of Lund since LundaEko was approved in 2006?? The paper seeks to portrait the current conditions of the following fields: meadows and pastures, organic farming, exploitation threats to agricultural land, landscape elements with cultural values and species that are threatened.

Kan Sverige lära sig något om invandring och flyktingmottagande från ett land som ligger på andra sidan Atlanten? Kanada beskrivs i bland som en nation av invandrare. Landet har en lång historia av invandring och det är en viktig del av landets ekonomi. Kanada tar årligen emot omkring 260 000 invandrare. Knappt hälften av invandrarna väljer att bosatta sig i mångmiljonstaden Toronto.

Until the 1st of January 2003 there were thirteen processed meat products provided with name protection in Sweden. These products had to contain a certain amount of meat and/or a certain amount of fat to be allowed to carry a recognized name. Among these thirteen products, one could find, for example, meat balls (köttbullar), liver pâté (leverpastej), and Falun sausage (Falukorv). While imports of these products started to increase, the system with name protection lost its ability to guarantee a certain quality for all products sold in Sweden and the legislation was removed on December 31st 2002. At the same time, a common definition of meat was adopted in the European Union.

The origin of the word ?communication? is the Latin word communicare, meaning to make common. The reason for our communication is to share thoughts, feelings and information, we want to affect and confirm.We are used to interpersonal communication, but even if we have had a lot of practice at it during our lives, we still find our selves facing misunderstandings and conflicts. The more people we meet during a day, the greater the chance is for interruptions in the communication.In pharmacy practice, good communication is vital for the client?s health and quality of life.

During the 1960´s and 1970´s the number of grey seals in the Baltic Sea was decreasing rapidly, mostly due to hunting and toxic substances like DDT and PCB. When hunting became less intense and toxic substances decreased in the environment the grey seal population started to increase. Today grey seals are found common in the Baltic Sea and have started to become a big treat and a problem to the fishing industry. The grey seal destroys and enters fishing traps and consumes large quantities of the fish that have been caught.The knowledge of the grey seal, like abundance and food preferences, is today limited. It is also important to define the position of the grey seal in the ecosystem in the Baltic Sea and to be able to predict changes that could occur if the population would rapidly decrease or increase.

Every observation method has its advantages and disadvantages and a well-adopted method gives more reliable results. Factors affecting the choice of the most appropriate methods for recording foraging behaviours include species, group size, environment, seasons and age. The focus for this study was to determine which method is most appropriate for studying the foraging behaviour of a troop of 89 olive baboons (Papio anubis) living in a riverine forest by the Southern Ewaso Ng'iro River by Lale'enok Resource Centre in Kenya. To determine this, a literature study was carried out to compare methods from monkeys and apes. I found instantaneous sampling was the most common method with intervals of 5 minutes in most cited studies.

Detta examensarbete behandlar högpresterande betongs möjligheter i brokonstruktioner. I studien gjordes erfarenhetsåterföringar från Sverige och övriga världen kring HPB samt en beräkningsjämförelse av en redan konstruerad plattrambro. Erfarenheterna varierade mycket från land till land, vissa länder hade kommit långt i användandet av HPB jämfört med andra. Vid många projekt har man kunnat göra kostnadsbesparingar. Det har åstadkommits genom färre stöd, tunnare plattor och enklare gjutningar, ibland har man också räknat in det minskade underhållet och ökade livslängden.

The aim of the thesis is to analyze the role of regional development planning concerning a regional perspective of green structure and to reflect on its future role. The target group of the study is foremost practitioners but also students of regional planning and development. Three questions are examined. 1) What view concerning green structure has the regional planning body of Stockholm County Council (RTK) communicated through the years? 2) Has this view contributed to generating a common understanding concerning green structure among the actors in the county? 3) Has this common understanding been referred to by actors in discussions concerning how this green structure should develop? The empirical material consists of documents from rtk, the County Administrative Board, the municipalities of the county, a network of ngo:s, as well as interviews with representatives from the above mentioned organizations.

A multi professional team use different professional skills to a specific target. The people in the team complement each other to achieve the best performance possible. Professional identity is a mix between the professional and personal identity. Social identities, like professional identity, is a product of social categorization and social comparison. The purpose of this study was to examine how increased cooperation in cross-disciplinary teams has affected the professional identity of home care staff.

abstractBackground: Dementia affected patients have increasing problems with memory , impaired language ability, which affects communication and behaviour is considerable. These difficulties may provide an outlet for aggression, agitation and anxiety, and are common in dementia, which is exhausting for patients and their relatives and carers. Behavioural changes are common condition in patients with dementia and affects quality of life and cause unnecessary suffering . Pharmacological treatment that is inserted to relieve these symptoms have many side effects. Printed out more knowledge about non- pharmacological nursing interventions that can facilitate care for patients , relatives and carers are great.Aim: To describe non- pharmacological nursing interventions in dementia care .Method: A general literature review of thirteen scientific papers compiled and described in a result.Results: Compilation resulted in two themes,  Music in dementia care and Stimulation in dementia care and four subthemes, Singing in the care, Listening to music, Activities and Consolation and fillip that showed a dominant positive effect on dementia affected patients and carers and there by create opportunities for caring in dementia care .Conclusion: The different nursing interventions may be useful in dementia care when they show a dominant positive effect on various behavioural changes, it seems memory stimulant and promotes communication between patients and carers which favours caring .Keywords: Agitated behaviour, dementia, non- pharmacological, literature review, nursing. .

Few helmets, dated to the Vendel period are known from Scandinavia and even fewer are known from the Viking age. Paradoxically, picture stones and sagas frequently tell about these objects as if they were very common, something that is contradicted by the archaeological material. The purpose of this thesis is to examine different literary sources and compare these to the archaeological materials and by doing so, gets a clearer picture about the emergence, use, function and of the late Iron Age helmets in Scandinavia..