The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

In the 1940s, 50s and 60s the two youth movements of the beats and the hippies emerged in the United States. Disagreeing with the progressive positivism of the previous generations these youths were part of a counter culture that adhered to an ideal of living in the present.Alan Wilson Watts (1915?1973), most known for his popularization of eastern philosophy and religion in general and Zen-Buddhism in particular, became one of the most influential and well-read advocates of the new movements. Drawing upon eastern philosophy and religion as well as modern psychology, Watts challenged the western world view by rejecting the dualism of self and environment, arguing that man is one with God and nature and claiming that nothing exists but the present experience here and now.Based on Watts? view of man and reality, and in the context of the emerging youth movements, this study examines Watts? criticism of western culture and society as well as his view on happiness and the possibility of a better life for the individual living in the west.The study shows that, according to Watts, the root of the problem facing western society lies in man?s incapability of distinguishing concept from reality, preferring abstract ideas and symbols to the experience present in everyday life.

The Swedish regions are new phenomena, from the start from the new regionalism which started in the 1980´s. The purpose of the thesis is to analyze Region Skåne and Västra Götalandsregionen to come to a conclusion which model of region they are and want to be by using theories of regional identity and identity of politics and see similarities and differences. My research question is: Which of cultural, administrative and functional region are Region Skåne and Västra Götaland striving to construct?   The methods I have used are qualitative text- and content analysis to analyze the regions, by using theories about regional identity and identity of politics. Furthermore, I am using some statistic from SOM-institutet to analyze the regional identity in the regions.   The result show that Region Skåne is constructing a cultural region, because of their strong regional identity and that the politicians are using identity of politics to combine the citizens.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.

The purpose was to study what significance communication has for the psychosocial health of elderly deaf people who live in old peoples homes. I also explored how communication works between the staff.- How do the staff feel the communication works between members of the staff and between the staff and the residents?- How do the staffs think that the staffs' knowledge of the culture of the deaf community and sign language affects the psychological health of the residents?- What changes have the staff noticed in the residents since they moved to the ward?In order to accomplish study this area I have used semi-structured qualitative interviews and observations.The main conclusion of this paper was that the possibility to communicate in ones own language was fundamental for the psychosocial health of the residents. The people I interviewed expressed that communication between the residents and the staff worked well, but communication was a problem between the staff members. Knowledge of the culture of the deaf and sign language, within the staff, had a positive influence on the psychosocial health of the residents.

Pheromones are chemical substances representing very specific signal messages within a species. Although a lot remains unknown about their precise effects, it is known that pheromones influence the behaviour of the receiver. Since the mid 1990s, when it was first possible to synthesise analogues of two fractions of feline facial pheromone, F3 (Feliway®) and F4 (Felifriend®), these have been used in so called pheromonotherapy to treat behavioural problems in cats. The initial use of pheromones for specific behavioural problems has been extended to cover the wide field of stress related issues. This studycontains a questionnaire where veterinary nurses and surgeons at 50 Swedish veterinary hospitals and clinics were asked about their use of synthetic analogues to feline facial pheromones in the care and treatment of cats.

Postcolonial feminist theory says that ones identity is constructed by severalfactor, not only gender but even culture, ethnicity and class imbedded in the socialcontext. This paper examines what happens to women's identities if the socialcontext changes. Does an identity shift occur? By interviewing five women fromBosnia-Herzegovina I try to understand the affects migration has on women?sidentity. Postcolonial feminist theory says that our identities are constantlychanging, as their constructing factors.

Dagens arbetsplats blir alltmer internationell och därmed multikulturell. Medarbetare med skilda arbets- och tillvägagångssätt, idéer, traditioner och normer möts på nya sätt och i nya situationer. För att dessa kulturmöten ska bli givande och stimulerande för alla parter, finns behovet av en medvetenhet för de kulturella skillnaderna. Denna studie är en beskrivning av vilka upplevelser och erfarenheter som fanns inom det kulturellt blandade projektet, ?Pegasus? på Skanska Sverige AB.

This master thesis is an ethnological study focusing members of a young, urban Jewishdiaspora in Sweden. The study's aim is to problematize and describe the relation between theJewish minority that is regarded as religious, and the secular normative majority societyregarded as non-religious. The study explores questions regarding social positioning,belonging and memory and how Jewish traditions are practiced in contemporary Sweden. Themethodological approaches are interviews and participation observations with a specific focuson food; its symbolic value and how food can materialize identities and communicatememories. The empirical data comprises 24 interviews in total, of which 11 interviews havebeen chosen and thus constitute the material on which the study's analysis is made upon.

In this paper, I have examined if and how Saul Bass adapts his title sequences to the respective film in the matter of genre, plot, milieu, feeling and appearance. Saul Bass was really a graphic artist who has made himself a long career in film production, foremost as a creator of title sequences. Of all the films Bass has created title sequences to, I?ve chosen six films, whose title sequences I analyse more thoroughly. I do this to point out the differences between them and thus also show how Bass adapt them to the individual work.

India is home to every sixth person in the world, some 30 million dogs and a quarter of the total world cattle population. A vast majority of Indians are Hindus, and even though the Hindu religion proclaims love, nurturing and worshipping of animals, sometimes the same religion constitutes an obstacle for animal welfare in practice. This paper investigates the significance of historic and religious symbols to the way animals are perceived in modern Indian society, as well as the different social factors which underlie attitudes to animals. The concept of karma, as well as that of good versus bad deaths, is probably the foundation of the general Hindu reluctance to euthanasia in any form. Although in theory all species are generally regarded as equal in Hinduism, in practice there seems to be a differentiation; for cultural, religious, medical and financial reasons.

The purpose of this essay is to analyse the descriptions of young girls' experiences of internet contacts, which have led up to sexual abuse. The aim is to give additional understanding and knowledge concerning grooming.       Grooming means that somebody gets in contact with someone else with the intention of committing sexual violations at a later stage. In most cases this concerns adults who contact children. We have chosen to confine ourselves to focusing on the grooming on internet that has happened to girls. By means of thematic analyses of texts from the books Jag kände mig speciell, grooming på internet, 2012 and Alexandramannen, vår tids största nätsexhärva, 2009, we have found certain themes and linked them up with previous research-work and also theory of social psychology.

The purpose of this essay is to analyse the descriptions of young girls' experiences of internet contacts, which have led up to sexual abuse. The aim is to give additional understanding and knowledge concerning grooming.       Grooming means that somebody gets in contact with someone else with the intention of committing sexual violations at a later stage. In most cases this concerns adults who contact children. We have chosen to confine ourselves to focusing on the grooming on internet that has happened to girls. By means of thematic analyses of texts from the books Jag kände mig speciell, grooming på internet, 2012 and Alexandramannen, vår tids största nätsexhärva, 2009, we have found certain themes and linked them up with previous research-work and also theory of social psychology.

The purpose of the study was to investigate how young female Kurd immigrants experienced their existence between two different cultures, namely Swedish compared to the immigrants parents culture. How their experience behavioural conduct between the opposite sex before marriage and if the young female Kurds thought the mass media picture of them was thought of as a correct image of their lives in general or whether they experienced it as a generalisation only. We chose qualitative methods for our study and used suitable literature based on the theories of this subject to be able to understand the problem. To go deeper whit the study five young female Kurds aged between eighteen and twenty years were asked if they would participate in an interview on the subject. These participants proved that they had no problem at all being multicultural.