The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Inom vården utförs ofta schemaläggning av personal manuellt, vilket kräver mycket tid och resurser. Att planera arbetet för en grupp läkare, med dess ofta mycket komplexa sammansättning vad gäller exempelvis arbetsuppgifter och kompetenser, är ingen lätt uppgift. Detta examensarbete studerar huruvida en automatiserad taktisk bemanningsplanering med en tidshorisont på ett halvår till ett år, skulle kunna underlätta denna uppgift.I rapporten presenteras en måloptimeringsmodell som implementerats i AMPL för att med CPLEX som lösare generera förslag till bemanningsplaner. För att utveckla en matematisk modell som väl representerar de förutsättningar som råder vid bemanningsplanering av läkare har alternativa formuleringar provats och utvärderats. Den mest lovande av modellerna, som baseras på måloptimering, har i en pilotstudie testats på data från Onkologiska kliniken vid Linköpings universitetssjukhus.

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

AbstractThe aim of the studie was to investigate if the Pediatric Early Warning Score system, PEWS, is an useful instrument on a children's inpatient ward, regarding the detecting of deterioration in children's vital signs. For this, a quantitative descriptive design with qualitative elements was used. Method: Study specific questionnaires were distributed to 86 persons (helpnurses, nurses and doctors). Of these, 36 answered and sent back the surveys. Results: Of 36 responses 25 felt experienced a faster detection of deterioration of vital signs in the child.

As the ability to computerize processes and tasks increase, the proliferation of complex systems in our society continues. How these systems are deployed in the organizations where they are meant to be utilized has been shown to have a large impact on how well they function.In January of 2011 the Enköping hospital initiated the deployment of an IT-support for drug management, a module in the general health care system Cambio COSMIC. Other health care providers in the county, and in the rest of Sweden, have had mixed feelings toward the module. Some have outright refused the module, claiming that it is detrimental to patient safety. One of the arguments for deploying the module in Enköping, however, was that it was needed to improve patient safety.The Enköping hospital is considered to be a well organized institution with good leadership and earlier good experiences regarding IT-systems.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

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The purpose of this paper is to investigate, analyse and interpret the educational ideals of the ABF (Workers Educational Association) as they are understood by five members within ABF. The paper also examines how the educational ideals are represented in the national guidelines and statues of the ABF. The basic theoretical perspectives are intercultural theory and theories about Bildung and adult liberal education in a multi-cultural pedagogical environment presented by Bernt Gustavsson and Hans Lorentz respectively.The empirical study consists of five semi-structured interviews and a text study of the official documents of the ABF. The data is interpreted with hermeneutic and semiotic tools. Organisational theory focusing on organizational culture has also contributed to the study.The result of the study, when analysed in accordance to the methods, shows mainly four things.

Background: Home health care means that patients receive care in their home. Äldrevårdsenheten in Uppsala County treats people, over 65 years, in the patient's home and because of the fact that the quality of care from the patient´s perspective not have been studied previously, this study as part of the quality control of the business.Aim: The aim of this study was to investigate how patients, and family members, who receive care within the Äldrevårdsenheten in Uppsala County experiencing the care provided in the home.Method: Interview study with qualitative analysis.Results: Patients who are cared for within the Elderly Care Unit in Uppsala County Council has a positive experience of home care. Being cared for in the home creates a sense of security and calm in the patients rather than the stress and fear of long waits in the emergency department and planning advice from medical appointments . In contrast, perceived lack of physicians in home care and accessibility to health care staff.Conclusion: In general, patients in the Elderly Care Unit in Uppsala County Council very pleased with the opportunity to the treatment they received at home. However, there are some weaknesses that need improvement. .

Multiprofessional teams is a common way of organizing the work in rehabilitationmedicine clinics. Team members are usually physicians, physiotherapists, occupationaltherapists, counselors and nurses where the counselor is the only one from the psycho-social discipline. Team care interventions are provided from a holistic perspective inwhich the patient's physical, psychological and social rehabilitation is taken intoconsideration. The meetings between the professional team and patient have the mainpurpose to increase patient participation. The aim of the study is to observe and analyzecommunication between the professionals, the patient and their relatives during teammeetings.

Shelters and Nuclear weaponsA discourse analysis of the Swedish defense and civil defense debate during the Cold warSweden during the Cold War set into motion one of the world?slargest civil defense policies at the time, second only to neutral Switzerland. The governments expenditure was far greater per capita than both that of USA and Soviet Union and included massive evacuation plans for Stockholm and other large cities in Sweden, with the hopeful expectation to bring down the amount of people in each of them to 15000 in case of a foreign hostile nuclear attack. The policies included construction of shelters with room for 2,5 million of about 7 million citizens in total at the time along with gasmasks for the whole population. Not only this, Sweden was considered one of the biggest military powers of that time in relation to its size and population.

ABSTRACTBackgroundPostpartum depression (PPD) occurs in 10% of women who have recently given birth. Postpartum depression is treatable but unidentified and untreated it could lead to serious consequences. There are multiple instruments for screening available. The Edinburgh Postnatal Depression Scale is the most frequently used and is regarded as the best instrument. AimThe aim of this study was to analyze to what extent and how midwifes and primary care nurses identify mothers with symptoms of depression respectively PPD.

Increasing the use of biofuels is an important part of achieving the EU?s target of 10 percent renewable energy in the transport sector. However, the competition between biofuels and food production is an ongoing concern. Also, several studies have indicated a significantly higher climate impact than was earlier estimated, due to emissions from land use. In Sweden, both the use and production of biofuels from crops have increased substantially during the last decade. The purpose of this project is first to present an overview of the Swedish land use in all sectors.

AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.