Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

The purpose of this essay is to examine the concept of competence within the social services. More specifically it aims to find out how the social workers themselves look upon their own competence in social investigations concerning children. As the study was based on focus groups the main questions were vague at the beginning and were cleared later on during the group sessions.In three focus group interviews in three different municipalities in southern Sweden 11 social workers were asked to discuss this issue. The interviews were then thoroughly transcribed. In the data I identified 9 themes seeming to play a special roll in the discussions about competence: practice; experience; approach; intuition; responsibility; theories, methods and laws; reflection; resources and ethics; specialisation versus integration.The analysis made on these themes was based on two different kinds of perspective; one focusing knowing-in-action and the other focusing the organization framing the competence considered.As a conclusion the 7 first themes can be seen as a definition of the competence used in social investigations concerning children.

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

The aim for this paper is to investigate how a limited number of youth recreation leaders and leisure-time pedagogues view their vocational competence, which kind of power the persons in the essay experience to have in their workplace and which kind of status they experience that they have in comparison with other occupational groups in their schools. The final aim of the paper is to find out how teachers interact with youth recreation leaders and leisure-time pedagogues when it comes to their vocational competence. My questions are:How do a group of youth recreation leaders and leisure-time pedagogues view their professional assignments?How does a group of youth recreation leaders and leisure-time pedagogues view their power in their workplace in comparison with other occupational groups?How do a limited number of youth recreation leaders and leisure-time pedagogues view their status in relation to teachers, other occupational-groups and parents? Which role have my respondents been assigned by their team and why do they think they have gotten that role?To answer these questions I have used a qualitative method which includes four in depth interviews. The overall theoretical perspectives are symbolic interactionism and social constructivism.

While reading in deaf children has been the object of a number of studies, the reading abilitiesof children with mild and moderate hearing impairment and their relation to cognitiveprocessing have not received very much attention. Predictive factors of reading ability inhearing children are well known, with phonological and working memory abilities beingnecessary prerequisites for reading development. Existing studies suggest, however, thatcertain hearing-impaired children achieve a reading level comparable to that of hearingchildren in spite of impaired phonological abilities. In the present study, reading abilities anda range of cognitive processing abilities were measured in a group of hearing-impairedchildren and compared with hearing controls in equivalent school grades. Comparisons weremade at group and school-grade level, and the cognitive profile of hearing-impaired childrenat level with controls (those being within one standard deviation) was discussed.

Aim: The aim of this study was to describe how nurses experience meeting patients with self-injurious behavior in health care and the factors that influence nurses' attitudes towards this particularly group of patients. The literature study also contains a review of the articles included datacollection method. Method: A descriptive literature review of quantitative and qualitative articles published between 2004 and 2014. The articles were sought in the databases PubMed and PsycINFO. The result of the present literaturestudy was based on 11 articles.Result:The nurses experiences were mainly positive, however, the results also shows that they feel antipathy, negative emotions, inadequacy and obstacles in the care of patients with self-injurious behavior.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The project has been performed in a close collaboration with Hörsam who works in the field of hearing technology. In a first meeting with the company, the Project group was showed a few existing storage boxes for hearing aids. The company thought they were unnecessarily large with plenty of unused space and wanted a new, smarter solution to be developed.The project began with user studies in which audiologists, maintenance technicians, future users and others were interviewed. The purpose was to obtain their views on today's storage boxes and to find out how well the users maintained their hearing aids. It proved to be a large lack of knowledge regarding the management of hearing aids within the users.

This thesis aims to examine and critically revise the language in two of Sweden ?s major newspapers Dagens Nyheter (DN) and Svenska Dagbladet (SvD), regarding the reporting of the police department of Skånes registration of the Swedish Romani minority. The research method used is qualitative text analysis based on Teun Van Dijks model for critical discourse analysis of news discourse. The material examined contains of four articles published the last week of September 2013. This thesis has a critical perspective based on the notion that the media influence the public?s opinion about certain themes, and strives to contribute to the field of research about how the Romani minority is being portrayed in the Swedish press.Previous research of the representation of ethnic minorities in the media has shown that ethnic minorities usually are represented in contexts of criminality or social problems.

The purpose of this essay ("Gateway to the Past. An archaeological quality controlled subject gateway as a resource for higher education in Lund") is to examine how a quality controlled subject gateway could increase the quality of the information supply for the Department of Archaeology and Ancient History at Lund University. The essay gives a brief background to subject gateways and also describes the Department and its subjects (prehistoric archaeology, medieval archaeology, osteology and classical studies) . The essay consists of a questionnaire distributed to parts of the target group as well as an investigation of three particular subject gateways: NordArk, ARGE and The Labyrinth. The essay also contains an exposition of how archaeologists seek information, of the structure of the archaeological subjects and of classification systems for quality controlled subject gateways.

The underlying question addressed in this paper is whether or not it is possible to influence the way a company?s employees behave using monetary incentives. How efficient is money as a means to enhance work motivation? Today, the assumption that employees perform better when bribed with rewards is questioned by scholars. The previous confidence in monetary reward systems is increasingly being replaced with hope for more effective programs, where employees to a greater extent can be motivated by non-monetary incentives.

Introduction: Anxiety and depression are common among patients enrolled in psychiatric outpatient care. Ear Acupuncture is an alternative form of treatment that has been shown to relieve anxiety and depression in previous studies.Aim: To evaluate ear acupuncture as a group treatment for depression and anxietyMethod: A psychiatric outpatient clinic has been offering group treatments with ear acupuncture for anxiety and depression for 5 weeks. Participants of the study have answered self-rating scales Montgomery Åsberg Depression Rating Scale, Beck Anxiety Inventory and Sheehan Disability scale before and after the treatment period. Material was collected in the period 2008-2012 and has been analyzed in SPSS.Results: Data from 31 patients were included in the study. The results from the study showed a significant difference, between the measurements before and after treatment, with a reduction of the average values in the three different scales.Summary: From this study, it is difficult to draw any conclusions about the effect of ear acupuncture.

AbstractTitle: Brand identity vs. Brand image ? a study of Löfbergs Lila, ZOÉGAS and Classic.Number of pages: 38Author: Jessika Löwling HelmerskogTutor: Peder Hård af SegerstadCourse: Media and communication sciencePeriod: Spring semester 2010University: Informatics and media, media and communication science, Uppsala University.Aim: The aim is to study the brand identity as well as the brand image for each of the brands:Löfbergs Lila, ZOÉGAS and Classic. Furthermore the aim is to determine whether the brandsidentity comport with the brands image. Ultimately the study will establish whether or not thebrands can be considered as strong brands.Method/Material: This thesis will first and foremost explain a number of theories related tothe subject which will give a deeper understanding in the subject as well as providing thereader with necessary knowledge to fully understand the study.To create a broad and correct picture of each brand interviews have been made with both thepeople behind the brand as well as with the consumers.The interviews with the brand makers have been made by a questionnaire with questionsabout the brand and its identity.The interviews with the consumers have been made through focus group interviews; twogroups with four people in each group.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

Background: Patients with cervical spinal cord injuries are often dependent on a mechanical ventilator due to the damage on the innervation to breathing musculature. During rehabilitation they have to be trained to regain own breathing. This unweaning process may give respiratory complications, which are main causes to morbidity and death. These respiratory complications are traditionally treated in an intensive care unit (ICU), which means that the patients have to return back to these emergency units.Aim: To investigate number, length and causes of returns to intensive care units and the length of the weaning process. Further, to compare if a multidisciplinary approach to the weaning process may reduce ICU returns and to shorten the weaning process.