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 purpose of this Bachelor Thesis is to examine what happens when the solitary reading experience becomes a social activity. The study is based on semi-structured interviews with three women belonging to the same reading group. I have used Sten Furhammar?s reading dimensions and categories to explain their reading experience, and Jenny Hartley, Elizabeth Long and Immi Lundin to explain the function that the reading group has for them, and the relationship between reading experiences in a book-discussion.My result shows that they started the reading group because they lacked an opportunity to discuss their readings with people that had the same interest in books. They do all have different ways to read, which is displayed by Furhammar?s categories personal and impersonal reading for experience.

This paper is intended to provide a picture of which associations water can wake in the human mind from the perspectives of garden history as well as from that of environmental psychology. I hope to paint a fairly broad picture of our perception of water that can serve as a basis for discussion and as a starting point for different forms of design work in landscape architecture. The historical perspective emphasizes the importance of water as a condition for the emergence of gardens and in a wider perspective the importance of water in early cultures. Also, I describe a picture of how water has been used throughout the history of gardens from early Egypt to the baroque era. The garden history analyzed from an art historical perspective gives a picture of human associations to water, and the history behind these associations is presented. As a compliment to the art history approach, I have chosen to highlight our associations with water from the perspectives of environmental psychology and evolutionary science.

I denna uppsats undersöks hur psykologens yrkesroll formas och utformas på vårdcentral. Det empiriska materialet utgörs av semistrukturerade intervjuer med fem psykologer på vårdcentral, deras verksamhetschefer samt en yrkesutvecklingskoordinator för psykologer inom primärvården. Med utgångspunkt i grounded theory har resultatet analyserats i termer av primärvårdspsykologi, professionell identitet och professionssociologi. Resultatet lyfter fram psykologernas bild av sin yrkesroll, deras upplevelse av relationer till andra i organisationen och till gränsfrågor. Slutsatsen är att psykologens yrkesroll på vårdcentralen befinner sig i jurisdiktionens gränsområde och innebär ett aktivt identitetsarbete, en komplex och dynamisk process i spänningsfältet mellan professionella identitetsideal och organisatorisk reglering..

The existence of social networks on the Internet is today seen as broad, and the number of users of the network is increasing. There seems to be many reasons to which people are using the social networks. Within the network, users can for various reasons create groups with different objectives. One of the reasons is that groups are created in order to influence a company. With a perceived feeling that companies handle the problem differently, we assume the source is the uncertainty about what the groups really are.

Syftet med föreliggande uppsats var att uppmärksamma och beskriva den relation som finns mellan aktiva hundägare och deras hundar. Fokus för undersökningen var den aktiva hundägarens relation till sin hund utifrån hundägarens behovstillfredsställelse. Semistrukturerade intervjuer genomfördes med tio kvinnliga hundägare som är aktiva med sina hundar inom Svenska Brukshundklubben. Resultaten visar att det hos de undersökta hundägarna finns ett antal olika psykologiska behov som blir tillfredsställda genom deras hundägande. En del behov tillfredsställs genom den relation de har till sin hund.

This study investigated the relation between Extraversion and Conscientiousness with job satisfaction and job selection in the two occupational groups of telemarketing and administration. The study also set out to explore the relation between social desirability as assessed with an Implicit Association Test (IAT) and total reaction time on the IAT. The questionnaire was administered over the Internet to forty-one subjects (24 women and 17 men) in the age range 16-65. Results indicated that people working with telemarketing tend to be extrovert while people working with administration often are conscientious. Job satisfaction correlated with Extraversion in the telemarketing group.

Introduction: Sleep is necessary for human survival. Difficulty sleeping occurs in about one in four adult person in Sweden, insomnia in every ten. There are several reasons for difficulty sleeping, where stress is one of the most common. The quality of life and health are affected negatively. Treatment with proven efficacy against insomnia is not only sleep medication, but also cognitive behavioral therapy, CBT.

Life is for us humans a social life. We are constantly in different social communities with various purposes. Throughout life we are part of different groups, for better or worse. The basic social communities, in our society, are the groups we live, work, learn and grow in. This essay deals with the groups children develop and learn in, in school and leisure time center.

The purpose with this essay is to explore how pupils in a special group of education experience how it feels to be part of this kind of group. Further I want to examine a special educationalist view of this kind of groups. To perform this essay I choose to interview four pupils and one special educationalist. Through the interviews I want to discover the pupils and the special educationalists thoughts and experience. The result has been compared with earlier research and the essay has its basis in different theories.

This master thesis is about amateur writing. To understand the writers needs and wishes about writing and access to information I have researched writing in a writing group. To answer my questions I have studied research literature and interviewed six of the members of the writing group. I also participated in their meetings for two years. The result of this study shows that writing had a therapeutic function for all of them in a period of their lives.

The empirical data that lies behind this survey comes from field work between 1992 and 1995. This field work represents work I made myself as a sales-man for the company, Malmberg Original Water. The task was to implement the Malmberg mineral water brand on the restaurant market of the South-Swedish area. Our aim was to reach the upper-scale, premium market of restaurants. The mission was successfully completed, and at 1996 we had completed the position as the most exclusively positioned mineral water brand in Skåne (Southernmost Sweden).

The aim of this study is to describe a group of youths in compulsory care at a SiS institution in the south of Sweden. The study focuses on intelligence (measured with WISC-III) and self-report, i. e. what the youths think of themselves (measured with Jag tycker jag är). Attempts were made to see if background factors (based on information from the standardized ADAD-interview) seem to be coherent with intelligence and/or self-report and if so, what those background factors are.

The focus of this thesis is the group as a pedagogical tool. It investigates whether and how what is known of group size can help further schools in fulfilling knowledge and democracy goals and moreover how such knowledge can influence the principals? management. The mission of school education is to provide the basis for each pupil?s individual development and in the end it is pupils? individual performances which are graded.

The purpose of this essay is to examine Prostitutionsgruppens ("Prostitution group") concrete operation, its organisation and how the group have changed since sexköpslagens ("sexbuy law") incorporated.Prostitutionsgruppen was founded in 1981 and have been working against prostitution. Their main goal is to reduce the damage of prostitution. Their work consists of treatment and reaching out to help prostitutes. Another part of their work is to change the public attitude towards prostitution. They act as intermediary of the knowledge they have gained through meeting people in prostitution.I have interviewed one social worker in the group and researched earlier literature.