Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Oestrus in dairy cattle has changed over the last decades, the duration has decreased and the intensity of oestrus has declined. A possible explanation can be their high and increasing milk production. Heifers ability to show oestrus is probably not affected to the same extent. The aim of this study was to estimate and compare oestrus duration and strength in heifers of the Swedish Red and Holstein breeds. Standing oestrus has been the primary oestrus sign during many years.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

Denna studie syftar till att undersöka manliga handelsanställdas uppfattning om klädsel och utseende i förhållande till maskulinitet. För att uppnå vårt syfte har vi valt att undersöka vilka yttre faktorer som påverkar mäns syn på utseende och klädsel i arbetet och privat. Vi har även undersökt på vilket sätt manliga handelsanställdas syn på manlighet är relaterat till deras synsätt på utseende och klädsel. Forskningen kring klädsel och utseende är omfattande, men den forskningen behandlar ämnet främst ur ett kvinnligt perspektiv, däri ligger en av bakgrundsfaktorerna till att vi fann detta ämne intressant att studera.Arbetet vilar på teorier kring maskulinitet, ideal, stereotyper samt estetisk kompetens. Genom att genomföra intervjuer med manliga handelsanställda kom vi fram till att klädseln och utseendet inom arbetet, men även privat är av stor betydelse för synen på maskulinitet och manlighet.

New family stuctures are constantly emerging in society. Are these changes mirrored in foster care practice? The aim of this study was to explore to what extent homosexual families are represented when a child is given a foster home. The nuclear family has throughout history been assured a stable position both in society as well as in the foster care practice. During the last ten years a homosexual relationship has been legaly accepted through different amendents and it has also been more integrated and accepted in society.

This essay concerns equality statistics as part of a population census. It is a kind ofstatistics that is not in action in Sweden because of data protection law for sensitivedata (Personuppgiftslagen). This kind of an enlarged census is requested frominternational institutions like the UN and the EU as a tool to combat discriminationand to keep track of human rights. In Sweden there is a prohibition against collectingsensitive data regarding for instance sexuality, disability, transgender, ethnicbackground and national minority.The essay examines arguments from minority groups in Sweden, who participated inan enquiry done by the Equality Ombudsman on a government assignment 2011. Theenquiry process was done during 2012 and resulted in the report Statistikens roll iarbetet mot diskriminering (The Role of Statistics in Combating Discrimination).The starting point of the essay is to look at equality statistics with a two foldedpotential: as liberating or oppressive for the counted.

SammanfattningDenna studie avser att undersöka ungdomars sexuella handlingsutrymme. Syftet är att studera om det sexuella handlingsutrymmet uppfattas olika när det gäller ungdomar med, respektive utan, en lindrig intellektuell funktionsnedsättning. I analysen har särskild hänsyn tagits till tre bakgrundsfaktorer; ungdomars kön, föräldrars födelseland samt föräldrars religiositet. Definitionen av det sexuella handlingsutrymmet bygger på den unges uppfattning om vårdnadshavarens restriktioner gentemot den unge inom fyra områden; restriktioner i skolan och på fritiden, begränsningar i heterosexuella föräktenskapliga relationer, begränsningar i val av framtida äktenskapspartner samt begränsningar i sexuella relationer innan äktenskap.Studien bygger på en sekundäranalys av kvantitativt datamaterial hämtat från två tidigare studier, Schlytter m.fl. (2009) samt Davidian m.fl.

Abstract Forskning har visat att kön spelar roll för hur ungdomar bedöms inom det sociala arbetet. Mot bakgrund av detta har ett intresse väckts för hur socialarbetare arbetar med och förhåller sig till den könade praktikens ojämlika villkor. Uppsatsens syfte är att utforska om, och i så fall hur, tjejers sexualitet görs till sociala problem inom några delar av det sociala arbetet, med hjälp av socialarbetares egna berättelser. Inledningsvis diskuteras centrala frågor som vad ett socialt problem är, vem som har makt att definiera detta, hur tjejers sexualitet historiskt har gjorts till problem i högre grad än killars samt vilken betydelse kön har för det sociala arbetet. Genom djupintervjuer med olika socialarbetare utforskas vidare föreställningar och konstruktioner av problem, förhållningssätt till dessa och förändringspotential för arbetet.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

The title of this Master´s thesis is Multicultural librarian competence - a literature study and interwievs with librarians and managers in Malmö Public Library.Every fifth Swede is born abroad or has at least one parent who are. The migration flows of today reach out longer, there are more efficent ways of communication and travel. This has made previously ethnic homogeneous populations as the swedish more and more hetergeneous. Library services to inmigrant users started out as a specially directed activities. The political view of migration has changed over the years and the current perspective is the one of mutual integration and cultural diversity.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

Bakgrund: Hjärt- och kärlsjukdomar var vanligt förekommande och hade kommit att bli ett stort hälsoproblem. Ofta ledde diagnosen till ett försämrat välbefinnande för både den vårdsökande personen och även för partnern. För flertalet var dock sexualiteten en viktig del av välbefinnandet. Risken att välbefinnandet kunde kommit att påverkas var stor då förekomsten av sexuella problem visats vara dubbelt så hög i denna grupp gentemot den allmänna populationen.Syfte: Syftet var att beskriva hur hjärt- och kärlsjukdomen påverkade sexualiteten hos vårdsökande personer och deras partner.Metod: Litteraturöversikt med kvalitativ analys genomfördes. Nio artiklar som söktes fram genom Cinahl och Medline samt en artikel genom sekundärsökning ingick i översikten.

The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.

The elderly care is an area of great importance to women. Women are more often in need of elderly care; they work with the service and provide a majority of the informal service. Research shows that managers? work-related prerequisites are significantly different between the male dominated technical administration and the female dominated care and educational administration. Studies also show that what the highest managerial organisation gives priority to, often permeate the whole organisation.

Inledning: Frågeställningar runt sexualitet är ofta ett känsligt ämne och kan därmed vara svåra att hantera i psykoterapi. Många psykoterapeuter upplever sig försiktiga avseende ämnesområdet, båda i att samtala, använda sexuella termer, hantera känslor av attraktion både i det verkliga mötet samt i överföring och motöverföring.  Samtidigt har sexualiteten som företeelse försvunnit ur kliniska falldragningar.Syftet med studien var att belysa om och hur erfarna psykoterapeuter var beredda att möta patienters behov av att bearbeta sin sexualitet under psykoterapeutiska möten.Metod: Utifrån ett bekvämlighetsurval genomfördes semistrukturerade intervjuer med sju legitimerade psykologer/psykoterapeuter, som analyserades utifrån riktlinjerna för klassisk grounded theory. Metoden valdes för att belysa ett subjektivt upplevt huvudproblem och hur psykoterapeuterna hanterade detta.Resultatet visade att psykoterapeuterna var beredda att bearbeta sexualitet med sina patienter om behovet fanns, utan att belasta patienten mer än vad han/hon tålde. För att göra detta möjligt menade psykoterapeuterna att det var viktigt att vara lyhörd och intuitiv i situationen.