By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

The main purpose of this study has been to survey the pupils? general comprehension of the content and aim of Swedish as a subject in upper secondary school and their attitude towards the subject. Furthermore the study aims at discerning whether there is a distinguishable difference between programmes with vocational and academic character.The study is based on the results of 101 answers from students in an opinion poll handed out at a Western Swedish upper secondary school. Throughout the analysis the results of the two programme groups have been weighed against each other. The result of the survey shows that:? The understanding of the aim and content of Swedish at upper secondary school is acceptable as a whole.

The purpose of the study was to describe hemodialysis patients self-reporting salt habits associated with cooking and food intake. Furthermore, the purpose was to investigate possible differences in inter Dialyze significant weight gain at low and high self-reported salt consumption. The study was an empirical descriptive study of comparative features and consisted of a convenience sample from two hemodialysis units in southern Norrland. Study group consisted of 37 persons who had been ongoing hemodialysis treatment and their age ranged from 42-86 years. A questionnaire was used in two parts and both parts contained 15 foods.

It is often challenging to create a new enrichment program for any animal. This is especially true with the additional challenge that I wanted to use only naturalistic enrichment, and I?m working with animals some of which are nocturnal. Even with a many hurdles, a little bit of enrichment can do a big difference and make a big difference in activity levels of the animals. Eskilstuna parkens zoo have a house called the MUSeum housing four kinds of rodents.

The aim of this thesis is to, from a feminist point of view, analyse the Universal Decimal Classification UDC, which is an international and widely used classification system. A number of the larger classification systems and subject heading lists have during the last decades been placed in the limelight of various gender studies and the systems treatment of women has been criticized. With this examination of the UDC, I dont merely wish to identify shortcomings and advantages with the UDCs way to treat men and women. The UDC is also used as an example of how the gender problem can be identified and interpretated in classification systems generally. My analysis is performed with a theoretical foundation in feminist science theories about knowledge and norms, together with a linguistic perspective on valuing and emotionally tinged language.

Syftet med undersökningen är att utöka förståelsen på vilket sätt media förmedlar idrott ur ett genusperspektiv, och diskutera dess konsekvenser. Vi vill med undersökningen få en ökad insyn i medias makt kring föreställningar om kvinnligt och manligt på sportsidorna. Vi har med hjälp av kvantitativ innehållsanalys i kombination med kvalitativ textanalys argumenterat kring olika tänkbara svar. Underlaget för vår studie baseras på ett omfattande kodningsschema där sportbilagan i Dagens Nyheter (DN) under februari månad 2011 utgjort empirin. Resulta-ten av kodningsschemat har jämförts med litteratur om genus, media och idrott.

Eriksson, Simon & Ögren, Andreas. (2011). Vart tar fotbollsungdomarna vägen? En studie om varför 15-16 åringar i Västerbotten väljer att lämna fotbollen. (Where do the football youths go? A study of why 15-16 year olds in Västerbotten choose to leave football) Bachelor Essay in Swedish.

AbstractThis composition is an analysis of the British writer Jeanette Winterson's novel Sexing the Cherry. My interpretation originates from the tradition of feminist literary criticism and my purpose is to read the novel against the queer theorist Judith Butler to reach an understanding of the characters queer selves.Judith Butler's theory of performative gender and her notion of sex as something derived from cultural manifestations might help me to understand the characters in the novel. For they are ambiguous in their gender identity, and the novel in it self is set forth to expand all boundaries.Keyword: Sexing the cherry, Jeanette Winterson, queer, queer-theory, queer writing, JudithButler, feminist theory.SammanfattningDen här uppsatsen är en undersökning av Jeanette Wintersons roman Skapelsens kön. Genom att läsa romanen mot queerteoretikern Judith Butler hoppas jag kunna bilda en förståelse för romankaraktärernas queera identiter. Butlers teori om genus som performativt görande och hennes resonemang kring könet som härlett från kulturella manifestationer kan hjälpa mig med detta.

I denna uppsats studeras hur förändrade incitament i form av hårdare aktiveringskrav för arbetslösa socialbidragstagare i Sveriges kommuner inverkar på andelen socialbidragstagare och socialbidragskostnaderna i kommunerna. Studien möjliggörs av att de svenska kommunerna i varierande utsträckning har infört hårdare aktiveringskrav för arbetslösa socialbidragstagare, varför en difference in differences-analys som renodlar effekten av hårdare krav kan genomföras. Kommunerna klassificeras utifrån graden av aktivitet vad gäller att få socialbidragstagare i aktivering. Väldigt aktiva kommuner jämförs med icke alls aktiva, och en betydande uppsättning kontrollvariabler som kontrollerar för andra skillnader mellan kommungrupperna inkluderas. Resultaten visar att ett införande av hårda aktiveringskrav för arbetslösa socialbidragstagare ger tydliga negativa effekter på andelen socialbidragstagare i kommunerna, i synnerhet för unga socialbidragstagare, men mer begränsade effekter på kommunernas socialbidragskostnader..

Previous research on Twitter use among nonprofit organizations has been centered on the US, thisessay Nonprofits on Twitter: a content analysis of Swedish nonprofits working for gender equalityseeks to expand that research to include nonprofit organizations operating in Sweden. By studying tenSwedish nonprofits all working to achieve gender equality this study can begin filling a gap in theexisting research. Focusing on both what kind of messages the organizations publish, and what kind ofmessages engage the organizations? followers. This is achieved by quantitative content analysis:categorizing messages into the categories Information, Community and Action, and measuring whichof these categories got the most shares, comments and likes.

This study is a discourse analyse of texts concerning the criminalizing of bestiality andonthological questions around it. This essay has been written as an qualitative analyse of three media texts: Swedish and Danish animal protection laws, interpellation of criminalizing bestiality in Swedish Parliament as well as the discussion forum, "Nordisk Zoofil Forum".The study indicates that bestiality can be understood as inacceptable through discourses about normality, naturalness, moral, sexual pleasure or discourses which comprehend sexual abnormalities as a consequence of each other. On the other side bestiality can be understood as unaccebtable through discourses about sexual needs, sexual identities, love or sexual pleasure. Also the idea about one practising bestiality seems to be gendered as a male person..

The purpose of this study is to give an insight in how music press is presented gender wise. The focus area lies in rock music and the study is made on British music magazine MOJO in the year of 2010. The study contains quantitative analyses showing how much room men are given compared to women. The study is also supplemented with image analyses of four covers spread out over the year. The main question is formulated as in, how much room do women get in music magazine MOJO 2010 and what output does this have on rock music?s gender characteristics? The main results show, amongst other things that 79% of all the articles are written with focus on one or more male musicians.

The aim of this paper is to compare and analyze Eugene O?Neill?s play Long Day?s Journey into Night with Lars Noréns Natten är dagens mor (Night is Mother to the Day). The gender and power structures, as well as the characters in the two plays are analyzed. The main focus of the analysis is on masculinities, and therefore on the brother to brother relationships in the dramas. The presence of ?queer leakage? (as defined by prof.

Pigs in Swedish organic production systems have been shown to have more findings of arthritis at slaughter, compared to pigs in conventional pig production. With this in mind a study was performed, to primary, investigate variation in exterior, gait and weight gain between sire breeds and, secondly, to investigate variation between herds, season, gender, age and assessment occasion on these recordings. Swedish commercial hybrids, crosses between Norwegian Landrace and Swedish Yorkshire were inseminated with either Hampshire or Duroc as terminal sire. All the pigs had known pedigree as each semen dose contained sperms from one individual boar. All piglets were individually tagged closely after birth, and exterior and gait assessment were performed at two separate occasions, early and late during the fattening period.

The purpose of my study was to determine whether there are any differences between the language that men use and the one that women use in a context that has not yet been studied. With the results of previous studies from other areas in mind I tried to ascertain if the stereotypes that exist about language and gender may also be transmitted to the comedy stage. I compared two stand-up comedians with opposite sex in a clip from a Swedish television show. The comparison was based on their body language, the use of nouns and verbs and on the length of their words. I used a combination of a qualitative and a quantitative method.