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.

Partille kommun har som önskemål att ett hotell ska finnas i Partille i enlighet med visionen för år 2035, om att gå från en förort till att bli en förstad. Idag finns endast två övernattningsalternativ av vandrarhemskaraktär i kommunen. Syftet med projektet är därför att utreda om en hotellverksamhet i Partille är möjlig. Vidare utreds hur Partille kommun arbetar med affärsdriven samhällsutveckling där kommunal strategi möjliggör en önskad samhällsplanering.Rapporten redovisar fyra faktorer som är avgörande vid val av lokalisering av ett nytt hotell; Tillväxt av befolkning, Tillväxt i näringsliv, Dragningskraft på privata marknaden samt Beläggningsgrad på minst 55 %. Dessa faktorer har utifrån en omvärldsanalys av Partille och dess närområde utreds vid bedömningen om ett hotell är möjligt eller ej.Informationssamling har skett genom kvalitativa intervjuer med politiker och tjänstemän på Partille kommun samt branschkunniga och verksamma inom hotellbranschen.

This essay focuses on psychoanalytic theory and its relevance for political studies. It especially draws attention to the conceptual toolkit developed by Jacques Lacan and the way that it serves as the starting point for Slavoj Zizek´s approach to the theory of ideology. One important point of this approach is that the power of an ideology is not primarily related to the ideas or worldview it expresses but rather to the enjoyment it provides the subject with. This enjoyment is obscene in the sense that it forms the necessary, but seldom acknowledged, supplement to public values. Fantasy is a major source for this kind of enjoyment.

The invasive species raccoon dog (Nyctereutes procyonoides) is currently under establishment Sweden and it is vital to discover invading individuals to prevent colonization. The use of wildlife cameras to discover dispersing raccoon dogs have been implemented in the north-European raccoon dog management program. In this study, I test the ability of four commercially available scent lures to attract raccoon dogs to camera stations. The study was conducted in the Åland Islands where raccoon dogs are abundant and the results could improve the effectiveness of the camera stations used in the program. I used 12 sites with five camera stations in each and tested the four lures and one control with no lure in each site.

Syfte: Denna studies syfte är att beskriva förtroendets roll i långsiktiga affärsrelationer mellan företag inom automationsindustribranschen. Betydelsen av ett starkare/svagare förtroende beskrivs och detta görs utifrån automationsföretagens perspektiv.Metod: Teorin grundar sig främst på Morgan och Hunts (1994) trust & commitment theory, där förtroende och relationsåtagande beskrivs som förutsättningar för långsiktiga b2b relationer. För att kunna testa hypoteserna, samt besvara syftet genomfördes en kvantitativ undersökning i form av en enkätundersökning med 251 deltagande företagskontakter.Resultat: Förtroende och relationsåtagande är förutsättningar för långsiktiga B2B relationer, vilket är en fördel för automationsföretag. En viss nivå av osäkerhet behövs för att förtroende ska kunna existera i långsiktiga affärsrelationer mellan automationsföretag.Nyckelord: Förtroende, Relationsåtagande, Osäkerhet, Långsiktiga affärsrelationer, Business-to-business..

AbstractThis report is made in cooperation with the municipality of Vasteras and technical committeestaff. The report addresses several topics that affect fuel stations in Vasteras. The reportcontains two parts, first is a inventory that review all stations in the area to be addressed. Theinventory is made with consideration to various things that geographic situation, whatcompanies are represented and what level of service stations have. And the second part of thereport, is done with the analysis of how it looks in daily situations review.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The spatial population structure of the saprotrophic basidiomycete Tulostoma brumale was investigated at a site in south eastern Sweden. Sporocarps were mapped and collected, and somatic incompatibility tests between mycelial cultures cultivated from the sporocarps were used to identify genets. Calculations of the size and numbers of genets and their distribution were performed. The spatial distribution of the tested sporocarps and the identified genets are presented graphically in a grid. The total number of identified genets within the investigated area (1210 m2) was 27 based on 48 tested sporocarps.

In autumn 2010, the Division of Civil Engineering at the Swedish building contractorPEAB made a campaign to increase the number of reported incidents. Informationwas sent to the branch manager who was responsible to enlighten the employees onthe establishment. The goal of PEAB Division of Civil Engineering is to have at least 10reported incidents per accident that generate more than 8 hours absence. Therefore,it is important that the employees understand how the report system for incidentsworks. The number of reported incidents differs between regions.

Background: Borderline personality disorder is a psychiatric diagnosis that one to two percent of the population and at least every fourth patient that have received treatment at a psychiatric clinic has been diagnosed with. BPD is most common in women between teenage and early adulthood. Purpose: The aim of this literature study was to emphasize the nursing care of patients diagnosed with BPD within different perspectives. Method: A literature study was conducted to get a deeper understanding for the nursing care of patients with BPD. The search for pertinent articles, answering to the aim of the study, was done in different databases.

Poorly maintained forges are a common sight in the province of Gästrikland. Because of their changed appearance, possible move from the origin location and poor items related knowledge they will rarely qualify for the range of funds available through Länsstyrelsen. Therefore this study deals with the problems associated with the forges in southern Gästrikland, i.e. Hedesunda and Österfärnebo parishes.The aim of the study is to increase the items related knowledge of forges and perhaps form the basis for restoration projects in the area. Eleven forges have been examined and the changes they have undergone have been highlighted.A forge was erected on the farm and was used for the households needs such as producing and repairing tools.

This research paper is a thesaurus construction for the interdisciplinary subject of landscape planning. The personnel doing the indexing of documents at the Swedish University of Agricultural Sciences had earlier expressed a need for such a work within the fields of Landscape Architecture and Landscape Engineering. However our objective was not to create a complete thesaurus, but instead a basic construction which the personnel at the Agricultural University could expand upon. The actual construction is based upon ISO 2788-1986, Documentation Ð Guidelines for the establishment and development of monolingual thesauri, and Aitchison, Gilchrist and BawdenÕs Thesaurus Construction (1997). The line of enquiry taken has dealt with the problems relating to the collection, selection and control of indexing terms.

Titel: Livräddning i kommunikationFörfattare: Maja Davidsson Kurs: Examensarbete i Medie- och kommunikationsvetenskap, Institutionen för journalistik, medier och kommunikation, Göteborg universitet Uppdragsgivare: Safe at SeaHandledare: Marie GrusellSidantal: 35 sidor exklusive bilagor Antal ord: 12 533 ordSyfte: Syftet är att analysera Safe at Seas externa kommunikation.Metod: Kvantitativ innehållsanalys och retorisk analysMaterial: Safe at Seas hemsida, Rescuerunnerns hemsida, informationsbroschyrer och pressmeddelanden.Huvudresultat: Resultatet visar att Safe at Sea har en tydlig informativ stil i innehållet i sina kommunikationskanaler. Ur en retorisk synvinkel använder företaget främst det retoriska perspektivet logos vilket innebär att författaren använder sakliga argument och konkret fakta i sina texter om produkten Rescuerunner för att nå läsaren. Innehållet i kommunikationskanalerna förmedlar en stark bild av vad Rescuerunnern är och vilka användningsområden den kan användas inom medan företaget som står bakom produkten Rescuerunner hamnar lite i skym undan då Rescuerunnern har ett starkt och mer etablerat varumärke än företaget Safe at Sea som producerar varan. Ordet trovärdighet är också återkommande för Safe at Seas då de arbetar mycket med expertutlåtande för att skapa en tilltro hos mottagaren. Detta enligt retorikens ethos som representerar just trovärdighet som författaren tillskriver sig själv.

The aim of this essay is to investigate the implementation of The Social Orientation inSweden. The Social Orientation is a part of the new, one year old, establishment law and isaimed at all newly arrived refugees and immigrants. The aim of the law is to help establish allnew arrivals into the Swedish society by providing knowledge about life in Sweden. Theeducational program is at least sixty hours long and covers: the public authorities in Sweden,laws and regulations, work and education, healthcare, children and family issues in a person?smother tongue.In order to achieve my aim I have chosen two questions: How has the law been implementedin Swedens three counties: Stockholm, Sörmland and Uppsala? What conditions are there fora successful implementation?In order to answer these questions I have used the traditional, ?street-level bureaucrats? andnetwork perspectives and issues for my study of implementation.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.