Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

This paper examines the Swedish newspaper Aftonbladets conception of the phenomenon ADHD. The essay regards the language that is used (and the values reflected in it) as a sort of mirror where the public opinion is expressed, established and put forward. Being such a constructive factor in the creation of the phenomenon, the language is considered of big importance and therefore this essay is using a discourse-analytic approach to the problem.The aim of the essay is to achieve a discourse-analytic understanding of Aftonbladets ADHD publications. This paper reaches the conclusion that in Aftonbladet, ADHD is put forward as something extraordinary, not normal and unusual, which results in the subject-positions ?Unwanted?, ?Disabled? and ?Function beneficial?.

The healing process of human bone can be aided by the presence of differentmaterials. A material that is transformed into bone when in contact with bone iscalled a boneconductive material. By transforming into bone the material reduces thetime that it takes to heal a fracture. This report is a study of existing boneconductivematerials on the market to see if there is a material available that would be suitable totest on larger fractures. The wanted application is to be able to heal fractures up to50 mm which is a fracture too big for the body to heal on its own.The healing process of human bone can be aided by the presence of differentmaterials.

I den här studien har jag undersökt hur förskollärare kan använda musik som ett pedagogiskt verktyg i barnens språkutveckling samt vilka likheter och samband som finns mellan språk och musik. Jag har undersökt fem förskollärares erfarenhet och tankar kring detta. I studien har jag intervjuat fem förskollärare som arbetar mycket med musik tillsammans med barn. Resultatet visar att musik och språk har mycket gemensamt, båda innehåller bland annat rytm, ton, klang dynamik och uttryck. Förskollärare använder musik, sång, rytm, rim och ramsor för att stimulera barnens språkutveckling.

Repetition of Non- word (make- up word that has not some semantic content) has been proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

The main purpose of the present study was to collect Swedishnorm data for the comprehension scale of the Reynell DevelopmentalLanguage Scales (RDLS III) for the ages of 4:6-4:11. According to theBritish manual the degree of difficulty increases gradually and therefore theorder of the sections was examined to see whether this was the case inSwedish. The study also examined the relationship between the test resultsand shared book reading. A total of 88 children and their caregiversparticipated in the study. The participants were recruited from preschools inGöteborg and Mölndal.

Concern about personal privacy continues to grow among online users along with the fact that new technologies help online companies to share user's private information. Still the usage of online entities such as social networks and e-commerce sites continue to increase. This raises the question of why online users act in such a contradictory and irrational way.Our study examines what impact one recently developed application called social login, which is provided by several social networks and used by millions of online companies, has on consumer's evaluation of online brands when they are primed for various types of information concerning privacy issues. Our assumptions are built up on the theory of cognitive, dissonance and suggest that there will be no differences in evaluation of the brands due to the human need to rationalize their existing behavior and attitudes when they receive new or contradicting information. The potential effects are measured by a manipulation presented in a survey distributed in an online environment to a sample of users (n=,154).

Aim: The aim of this study was to investigate nurses? experiences of communicating with patients with immigrant backgrounds regarding language barriers, patient relations and use of interpreter. Method: Eight persons participated in this study. Four registered midwives were interviewed in a focus group and one clinical lecturer with a district nursing background, one midwife and two district nurses were individually interviewed about their experiences. The content was analysed using a qualitative content analysis.

This thesis has been carried out in cooperation with a company which develops mobile sensor platforms. The sensors measure different types of data such as temperature, pressure etc.. They will communicate through the internet with a server that stores data in a database. This system will be controlled and monitored through a web page. The project's aim has been to develop this system and to implement a server, a database, a website and a client application that simulates sensor signals.

Velopharyngeal insufficiency may affect resonance, articulation and thus how speech is perceived by other listeners. Velopharyngeal insufficiency is frequently found in the cleft palate population due to structural abnormalities of the palate. The pharyngeal flap is the most commonly used operation designed to improve velopharyngeal function. The aim of the present study was to compare speech before and after pharyngeal flap surgery by perceptual evaluation regarding nasality, articulation and deviant speech. The study includes preoperative and postoperative speech samples of 28 patients who underwent pharyngeal flap surgery at the University Hospital in Linköping between 2002 and 2007.

I denna uppsats undersöks ungdomars användning av gratis mobilapplikationer. Uppsatsen lyfter fram faktorer som påverkar applikationsanvändningen och förklarar hur faktorerna i jämförelse med varandra påverkar användningen. Genom detta nyanseras även skillnader mellan användningen av gratis-applikationer och betal-applikationer.En kvalitativ studie gjordes i form av två fokusgrupper där den åtskiljande faktorn var förvärvsinkomst. Deltagarna fick i grupper diskutera olika teman, till exempel pris, sociala påtryckningar och attityd kring användningen av mobilapplikationer. Resultatet av gruppintervjuerna tolkades och analyserades utifrån en tolkningsram baserad på företagsekonomiska teorier.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

The purpose of this study was to collect Swedish norm data for theTest for Reception of Grammar Version 2 (TROG-2) for children aged 6;0-7;11 years. Since TROG-2 should be administered with an increasing degreeof difficulty, the study sought to determine the necessity of altering the orderof the blocks for the Swedish version of the test. An additional aim was toexamine the relationship between grammatical and narrative comprehension,the latter examined through, somewhat modified, tasks developed by Bishopand Adams (1992). 160 children from Göteborg participated. The resultsshowed that the order of the blocks needs to be altered to maintain anincreasing degree of difficulty for Swedish children.

The concept of Enterprise Architecture (EA) has become increasingly common within enterprises today and aims to describe an enterprise?s structure in a standardized way. Implementing EA within an enterprise is a way to describe the how various domains affect each other and by defining uniform procedures and guidelines, particularly in the link between IT-activities and business activities, you can streamline you enterprise. An effective EA is a huge asset for an enterprise since it enables the full usage of the business potential of the IT-domain. However a malfunctioning EA can lead to an enormous drain of valuable organizational resources.

The purpose of this study is to examine how the editorial staff from the Swedish radio program Morgonpasset i P3 and the Norwegian radio program P3morgen uses Facebook and Twitter and how they can use social media as a tool in the production. The purpose is also to examine how active both of the editorial staff are on Facebook and Twitter and which kind of language they use on Facebook and Twitter. The radio programs both work under a lot of similar conditions and are both controlled by public service in both countries. To conduct the study qualitative interviews was performed with the web editor Christoffer Malm from Morgonpasset i P3 and the radio presenter Silje Nordnes from P3morgen in combination with a quantitative content analysis. The study was conducted over a limited period of the autumn of 2013.