On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

AbstractInformation and information seeking have always been important parts of society. How behavioural patterns of information seeking manifest themselves are partly due to individual prerequisites and partly due to the practice where the seeking of information is conducted.The aim of this study is to investigate a group of newly examined physicians? experiences of information seeking behaviour in their educational practice and in their professional practice. The two practices are related to each other but still very different. This makes it interesting to study whether individuals? information seeking behaviour changes when they move from the educational practice to the professional.The theoretical framework for the current study is a socio-cultural one.

This is a study of the insect community associated to the wood-decaying fungus Inonotus radiatus found on Alnus glutinosa trees growing in riparian forests at the northern and southern shores of boreal lakes in the province Uppland. Little is known about this particular bracket fungus and its inhabitants. Insects were reared out at the laboratory from samples of fruiting bodies of the fungus taken at five lakes. During the fieldwork in 2009, data about several environmental variables was also taken. After the rearing period, these variables and their effects over the insects were analyzed.

The purpose of this paper is to examine how propaganda has been used by two dictatorships, namely Nazi Germany and the Soviet Union under the leadership of Josef Stalin. By examining a number of propaganda posters and paintings, we aim to find similarities as well as differences in how the two nations attempted to create imagined communities amongst their people. While conducting this examination of the propaganda material, we have acquired and used some of the ideas of Benedict Anderson, who has coined a concept that he calls ?Imagined Communities?. In conclusion, it is established that the most obvious similarity is that both leaders are heavily included in their propaganda material, both pictured and mentioned in text.

The aim of this master?s thesis is to examine the roles ofthree different public libraries in three differentcommunities. In order to get some answers about the roles ofthe public libraries I have used the following questions: Howis the local cultural policy formulated? How is the locallibrary structured? What or which profiles has the publiclibraries in the three communities?I have made three qualitative case-studies in three differentcommunities. These three communities are somewhatlocated in the same area in order to identify any cooperationbetween them.

This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented.

What impact does the Swedish society have on the practice of Islam? That is the main topic of this thesis.As a result of migration, the distinction between a specific region and a culture or religion has been mixed. Islam is not just part of the Middle East but is more and more institutionalized in the Western, and the Swedish society. Sweden, which is one on the most secular countries in the world, has developed into a country where the view on religion have been privatized. Religion can be practiced, but not in public.

This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.

In the beginning of the 1860s, an important railway was built between Malmö and Stockholm. The railway became one of the most important projects that would influence the entire southern Sweden. The railway line was located to areas outside the ordinary routes and a number of communities were built up along its way.Älmhult was one of the communities that was built up due to the railway. In the beginning there were only a few farms and a station, but a community developed and the village grew. In 1901 the village became a small market town, which was an important event.

The goals of this essay are to identify rituals and ritual behavior at the department of archaeology and ancient history at Lund University. To do this a series of empirical examinations was conducted. Observations, interviews and polls revealed that some ritual behavior is in fact present. Two types of rituals were identified; the interaction ritual, as presented by Erving Goffman in the book Interaction Ritual, Essays on Face-to-Face Behavior, in 1967. The second type of ritual is a ?problem solving? ritual, such as meetings.

The theory of ?security communities? is generally understood as ?dependable expectations of peaceful change? between groups and whether or not the African Union can be said to meet that criteria has been contested in the research community. One of the central disagreements lie in the nature of the region?s conflicts, of which a majority are intrastate but with tendencies of transnational involvement. This paper seeks to understand how extensive this involvement is and how it affects the possibility of classifying the African Union as a security community.

Bakgrund och problem: Online communities är en färsk bransch där flerauppmärksammade förvärv ägt rum under det senaste året. Värderingen av nya företag påosäkra marknader kan ofta vara svår, i och med osäkerhet vad gäller hur den framtidapotentialen skall bedömas. Uppsatsens frågeställning går ut på att redogöra för hur detta kanske.Syfte: Uppsatsens explorativa syfte går ut på att inhämta så mycket kunskap och informationom ämnet som möjligt, och därigenom sträva efter att kartlägga och synliggöra den potentialoch de risker som finns inom branschen online communities.Avgränsningar: Online communities är en plats där människor träffas virtuellt för attinteragera med varandra. Vi har valt att analysera sociala, relationsfrämjande, onlinecommunities som primärt är riktade mot ungdomar i Norden vars syfte är att utgöra enträffpunkt för allmänt socialt umgänge.Metod: Uppsatsen har ett explorativt undersökningsförfarande, där ett kvalitativttillvägagångssätt begagnats för att inhämta primärdata i form utav intervjuer med analytiker,experter och uppköpare.Analys och slutsatser: Intellektuellt kapital är grunden till värdeskapandet i en onlinecommunity. Att vårda relationer till medlemmarna är av avgörande vikt för framgång.

In order to get full understanding of management culture and practice one must understand the underlying factors. This thesis examines the philosophical foundations for management in the People's Republic of China with its primary focus on the period 1949 -2012. China with its strong economic development in the recent decades is becoming an increasingly important actor in the world economy. Interaction between China and the rest of the word is considerable and currently Chinese firms increasingly expand outside China. This gives further importance especially for westerners to gain a deeper understanding of Chinese views and customs with regard to management.

Encounters between students and religious believers is common in the subject of Religious Education in Swedish schools. For pedagogical reasons teachers arranging these encounters hoping that exciting things will happen. But which qualities and experiences arise out of these encounters?In this study representatives of eight different religious communities are interviewed who regularly receive pupils coming to their respective communities. The proposed theoretical framework is related to Phenomenology and Hermeneutics and the methodological approach is interpretive.

Mobile Arts have a technical platform for handling maps and community-featured Points of Interest in cellular phones, where the users themselves can share locations with other users either in groups or public. Development of the platform regarding network communication has been included in this paper. The work evaluates different feasible business models regarding packaging the platform as a commercial application and also faces issues users have when using the product. Even if users found maps and POI interesting and cool in cellulars, the technical difficulties and lack of product focus during beta testing, were present. Therefore, the writers recommendation is more development of the platform and using a business model where Mobile Arts deliver to existing communities.