The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

The demand for shopping centers has increased in recent time and more shopping centers have been built. To become competitive shopping centers has evolved to become more than just a place for shopping. In the recent past Galleria Duvan in Karlstad has been run by foreign owners who has not been involved or renovated the shopping center. During the spring of 2011 AlbérFastigheter bought Galleria Duvan and they are now renovating and negotiating new deals with the tenants. Our problem has led us to the following question: How can a centrally located shopping center, such as Galleria Duvan, develop a strategy to strengthen their position on the market.

The digitalization of the media industry has involved great changes for the Swedish daily press. Instead of subscribing on a daily newspaper, more people tend to read newspaper's free edition online.  The recent recession has contributed to strike hard against the newspaper's economy. This is the problem our research is based upon. How will the newspaper develop and which measures have to be done to get a well functioning business model that is suited for future conditions?We have made qualitative interviews with Swedish newspapers: Göteborgs-Posten, Norrköpingstidningen, Sydsvenskan and with the danish newspaper Politiken.

Syfte. Vårdrelaterade infektioner är ett stort problem inom hälso- och sjukvård. Dessa infektioner drabbar patienten och dess anhöriga samt bidrar till stora kostnader för samhället. Studier har visat att god följsamhet till de basala hygienrutinerna är ett effektivt sätt att minska förekomsten av vårdrelaterade infektioner. Syftet med denna studie var att studera två mottagningars följsamhet till basala hygienrutiner, varav den ena deltar i kvalitetsprojektet VRISS ? Vårdrelaterade Infektioner Ska Stoppas.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

This essay investigates the pupils, in Swedish upper secondary school in the greater Stockholm area, who choose to study the Russian language as a foreign language. The essay asks; who are these students, and what is motivation behind their language choice? In order to answer these two questions the essay uses both interviews and paper survey. The theoretical background ofth is essay is based on the works and theories of French sociologist Pierre Bourdieu, and thus the question; who are these students is aimed at the students' social and economical background in lines with Bourdieu's theories. The essay also uses the earlier study of Swedish sociologist Mikael Palme, in which he maps the different schools and programs in the greater Stockholm area, in a socio-economical context based on habitus.

Vårdrelaterade infektioner [VRI] skapar onödigt lidande för patienter, förlänger vårdtider och kostar samhället enorma summor varje år. Det är därför viktigt att öka personalens kunskaper och följsamhet till gällande föreskrifter angående basala hygienrutiner. Syftet med denna studie var att belysa vårdpersonalens följsamhet, synliggöra mindre uppmärksammade smittkällor och redogöra för de åtgärder med vilka man kan minska spridningen av VRI. Artiklar samt litteratur till denna systematiska litteraturstudie söktes främst via sökmotorn ELIN, tillgänglig vid Högskolan Dalarnas bibliotek samt Mora Lasaretts bibliotek och Orsa- och Moras kommunbibliotek. Artiklar som inkluderades var publicerade 2000-2009, tillgängliga i fulltext, ej avgiftsbelagda eller skrivna på andra språk än engelska och svenska.

In this study I try to answer the question what to consider when teaching about identity andreligious identity in Religious Studies at Upper Secondary Schools in Sweden. This inquiry isbased on the fact that the latest Program manuals for upper secondary school, GY11, instructsthe teachers to talk about identity and religion, while in the Curriculum for upper secondaryscool, Lpf 94, as well as the latest curriculum, SKOLFS 2011, the idea of identity seemslinked with ethnicity.With this in mind I want to clarify what might be meant with the concept of identity. Byreferring to several different identity theories I propose to illustrate the complexity of theconcept. I study gender, queer and postcolonial theory as well as different aspects of classstructure and commodification of identity, all through the perspective of intersectionality.Intersectionality is not a theory as such but a method of studying various perspectives of anissue. It is an analytical praxis of using several angles of investigation and explanationtogether, all phrased with the background of the question of power.

The organized and controlled form of collecting consumption taxes and toll from the import and export trade goes back to the 17th century in Sweden. The customs administration and procedure were regulated by royal announcements, and the majority of the documents found in the customs archives represent thus records stipulated by such notifications. The customs archives can be used for research on several levels; the announcements reflect currents within both the domestic and foreign politics, while the account lists for financial statistics portray the extent of the trade. The various lists of compilation can be further used to follow for instance the development of different units of measurement, the expansion of tax rates, the value of trade goods or the changes in monetary units or systems. The diaries, architectural plans of the customs offices and maps of the toll areas place the customs officials and their work within the local scenery.The thesis focuses on archives deriving from customs located at harbors and on the Swedish-Norwegian border in the county of Dalarna.

INTRODUKTIONEn av de mest vanligt förekommande vårdåtgärder som utförs på mekaniskt ventilerade patienterär endotrakeal sugning. För att undvika syrgasbrist i samband med detta, är det vanligt att någraminuter innan sugning öka syrgashalten, preoxygenering. Höga syrgaskoncentrationer kan varaskadligt och bland annat orsaka atelektaser, vilka försämrar gasutbytet i lungan. En fysiologiskreaktion på atelektasbildning är att strypa åt blodförsörjningen till den aktuella lungvävnadenmed förhöjt blodtryck i lungan som följd. Syftet med studien var att undersöka om preoxygeneringsamt lungrekrytering med varierade syrgaskoncentrationer påverkar hemodynamik, lungmekanikoch lungvolymer.METODSex grisar, under anestesi med mekanisk kontrollerad ventilation, preoxygenerades med 100 %eller 60 % O2 under 5 minuter.

During spring 2005 I, Hanna Brogård, undertook my bachelor degree project in furniture design. The supervisors were Glenn Henningsson at Njudex in Vrigstad and Leó Jóhannson, teacher and examiner at Carl Malmsten CTD in Stockholm.The project was based on three elements:Design concept for upholstered furnitureCooperate together with a sofa producer for professional supervision and to learn more about industrial production and upholstery techniqueLearn more about furniture history of styleI contacted a sofa producer called Njudex, in the province of Småland, who became my work partner during this project. Eclecticism is the name of the furniture styles that became popular during the mid-nineteenth century. It develops from a new, rich society class arisen from industry and trade. The trend is based on the escape from reality to dreams of foreign countries, past centuries and nature.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

All companies face risk in their daily business. Internationalised companies tend to experience higher risk due to for example unfamiliar business environment than companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

The following essay is a study about how migrant workers and immigration policies were discussed from Livsmedelsarbetareförbundets union press, Mål och Medel, to the members of the union between the years 1960-1973. To find this out I set these questions: What sort of information appear in Mål och Medel concerning migrant workers and immigrant policies, and how does this change over time? How does Mål och Medel present the immigrant workers opinions? The method for the study is based on analyzing articles, interviews and others texts found in Livsmedelsarbetareförbundets union press, Mål och Medel, and what they want to inform the members of the union about. The study?s results have found that during the early parts of the 1960s immigrant workers were not included in the union press at all. Towards the late 1960s the immigrants were discussed, but in a manner which implied that immigrants are naturally exploited and therefore must the immigration be controlled better. It also discussed immigrants had some sort of ?adaptation problem? to the Swedish norm.

The Swedish Warmblood riding horse is a popular horse for sport in Sweden, and the breeding goal is to produce competitive horses in both show jumping and dressage. The breed has its origin in native Swedish cavalry horses but has been highly influenced by foreign stallions throughout the years. Breeding values are estimated based on the results from young horse field test, which are held for 3- or 4-year old horses, and competition data. The young horse field tests are highly correlated with later performances in competition. The total proportion of horses with own observations to include in the genetic evaluation are slightly under 50 %, and in most cases their pedigrees are known.