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.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

Every year the Swedish government invests capital in different projects. In recent years the Swedish government has chosen to invest in design. The reason for this is that the government wants industry to use design as a competitive source. Two organizations, Svensk Form and Stiftelsen Svensk Indistridesign, have been assigned to improve industry and society?s under¬standing of design.

In this essay suggested pathogenesis of secondary hypertrophic osteoarthropathy (HOA) is reviewed. HOA, characterized by; periostitis, periosteal proliferation of tubular bones and arthritis can develop due to many different underlying diseases. The syndrome is most commonly seen with intra-thoracic malignancy or chronic pulmonary infections. HOA has previously mainly been described in humans and various domesticated species. More recently, through wildlife disease monitoring, cases have also been found among wild animals.

The purpose for this study is to look at the Pink Caravans, which is a Swedish travel company that started in the beginning of the seventies. The company today has a unique profile within the travel industry which made us curious about how they have managed to keep their distinctiveness over such a long period of time. We have chosen to focus on how they work with the market in this ever changing world, including aspects regarding for example the customer being more demanding today than before. We have also looked at a potential future for the company considering new trends popping up like the environmental issues. The study is based on a qualitative approach and a case study research regarding the Pink Caravans.

This master thesis in economics discusses the time use of today as well as the observed trends in time use over the last 20 years in Sweden. This is done by analysing time-use and consumption data at the microeconomic level, i.e. by explaining individual behaviour given the economic assumption of a rational behaviour. We reach the conclusion that the value of time is an important explanatory variable concerning the rationality in that time is used differently by different individuals and in the changed use of time. Furthermore, other variables such as social norms and the process benefit of a certain activity, i.e.

AbstractThe intension with this paper was to describe the understanding students in third grade had about mathematics and how these students, based on their previous mathematics experiences, apprehend the coming national tests in mathematics. After the test period the student was interviewed on how they experienced their participation in the test. The choice of method was the qualitative case study where the data was collected from interviews and observations. In the result that was found, the interviewed students described mathematics as counting. Students preferred easy math work and to solve routine tasks in math books instead of more demanding work.

BACKGROUND: Previous research shows that many nurses feel that patients with borderlinepersonality disorder (BPD) are more difficult to provide care to than patients with otherdiagnoses. Experiences of these meetings with BPD patients are often negative. With thisbackground, a literature study was made in order to elucidate the patients' perspective. AIM:Compiling knowledge of how patients diagnosed with BPD experience their treatment and themeeting with health care professionals. METHOD: Through the databases PsycINFO andPubMed, twelve qualitative articles were selected and summarized in a literature study.

This is a qualitative study aiming to study stepparents? view of the relationships within the stepfamily and their thoughts about what makes it work. It is based upon three stepmothers? life stories focusing on their relationships with their stepchildren. The study is based on a symbolic interactionistic theory and explores the experiences and unique perceptions of these women in their life as stepparents.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

A positive aspect of globalization, from a western viewpoint, is the growing demand of advanced products in China and other developing countries. The construction industry is thriving in China and Swedish companies have taken part in various projects. However the situation have been difficult for some of the companies. The aim of this study is therefore to investigate how strategic and cultural factors affect the potential for Swedish companies to operate on the Chinese construction market. The theoretical framework of the study consists of Porter?s and Kotler?s theories about strategy, and Hofstede?s, Bjerke?s, and Daun?s research about different cultures.

Gyms are populated by more and more people and there is an increased interest in wellness and health. However, there is a downside to the culture that people choose to step into. Exercise can go too far and take unhealthy directions. The purpose of this study is to examine how norms are created in the gym culture and how unhealthy behaviour is reproduced inside the walls of the gym. We have also done research about how a local gym identifies and handles deviant behaviour such as the use of doping and eating disorders.

The main purpose of this master thesis is to study the information support by the head office of the Swedish social insurance office to its administrators. The thesis only focuses on information that concerns laws, regulations and instructions. The study is based on an interview with the head of the division of law at the social insurance head office and a questionnaire answered by administrators in four different counties. The purpose with the interview was to find out about the information strategy of the head office and in the questionnaire the administrators could describe their opinion of their information support. Our special interest was the information channels and how the administrators were able to absorb the essential information.