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.

Manure evaluation has been suggested as a cheap, fast and easy method which can give information about the digestibility of the ration, the function of the rumen, where in the gastrointestinal tract the feed is digested and the health of the cow. An experiment was conducted to study how manure evaluation could be used as a management tool in Swedish Dairy farming. Manure was collected from cows on Kungsängen Research Station and from 9 other farms. The manure samples were analysed for dry matter, ash, starch, pH-value and particle size (wet sieved). Also, the consistency of the manure was determined on a 5-point scale and the colour and smell were noticed. Penn State Forage Particle Separator was used for determining the particle size of the roughage.

Chewing behaviour includes both eating and ruminating activity. Chewing behaviour is of great importance for the feed intake as through the action of chewing (i.e. eating and ruminating) animals mechanically process the forages in small particle sizes and prepare the food for digestion. As cattle grow the chewing behaviour changes along with increasing body weight and chewing efficiency is increased. The aim of this thesis was to review the available scientific literature in order to describe chewing behaviour in growing cattle, as well as the factors that affect this behaviour.

This study focuses on aspects of cult experiences, given by deconverted formermembers of closed religious movements. Their testimonies were published inbooks or interviews. The aims of the study were to understand the interactionbetween the religious group and its members, living in high tension towardsmainstream society and their testimonies of altered self-esteem during attraction,membership, deconversion and defection. The purpose was to understand how aperson´s self-esteem is affected by inner mechanisms of closed religiousmovements and how these experiences affects a persons identity. Another aspectwas whether there might be differences in altered self-esteem, between those whoenlisted as adults, and those who were born into the closed religious contexts.Social Identity Theory, Sigmund Freud´s and Carl Rogers models of personal egowere used as models of interpretations.

This thesis examines if commercial-of-the-shelf (COTS) systems meet the needs in different types of organizations. This was investigated through a case study of a COTS system. The system is built for contact centers and used in different types of organizations. Contextual inquiries with users from six different organizations were held together with interviews with stakeholders of the system. This gave an understanding for how the system is used and the needs to be met in the different organizations were recognized.

Man has through out times and in all cultures shaped their bodies to the existing bodily ideals. Men's bodily ideals had changed over the last thirty years to a more muscular, less bodyfat and more V-shaped body. Men and women focus their attention to different body parts. That is why there is a need for a questionnaire witch is specially designed for men. The purpose of this study was to deliniate the body image of men aged 20 to 30 years and to test the reliability of the questionnaire "Mäns kroppsuppfattning".

Public health focuses on interventions related to physical activity during leisure and at work under conditions where health care is offered during working hours. Increased physical activity offers many positive effects on health in general and reduces the risk for most injuries and illnesses. Female cleaners represent a profession that is largely composed of women at high risk of overload injury and rarely participate in wellness initiatives offered at workplace. The purpose of this study was to investigate the effects of 20 minutes of daily physical exercise for 10 weeks of intervention for healthy female cleaners. A total of 40 female cleaners in a larger organization participated in the study and were divided in into an intervention group and a control group.

The purpose of this study was to investigate the relationship between locus of control and behavior in a work group. The investigation was performed using two methods, self-report and observation, which were used in order to provide a description of how the individuals experienced their own behavior in a group context as well as of how they actually could be observed to behave. The 31 participants were divided into five groups. During the procedure each group received a task, which was to be discussed and solved by the group members together. Observations were carried out using IPA.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

The different characteristics of many food products, such as aroma and texture, changes during storage time and become undesirable. The reason is instabilities within the product which become prominent as the product ages. These changes in characteristics are quality losses caused by changes in the product?s intrinsic and extrinsic environment. The stability in UHT-milk and beverages similar to it have been studied in the past decades and a certain focus have been on age gelation which is a common defect in these type of products.

Antalet kraftiga människor ökar i Sverige enligt Statistiska Centralbyrån. Behovet av kläder i större storlekar har därmed blivit mer utbrett. KappAhl har sedan 1997 haft en kollektion vid namn XLNT som vänder sig till detta marknadssegment. XLNT är idag ett relativt känt och inarbetat varumärke som har vuxit stadigt. För att förbättra kollektionen ytterligare vill KappAhl göra en vidareutveckling av XLNT.

????The aim is to examine how written production differs between students with and without difficulties in writing. The study also examine how different difficulties within writing interplay. It is based on analysis of ten-year old student texts with 30 texts from both an experimental and a control group. Texts were written in 1991.Both spelling, technique of writing and syntactic complexity differ between the groups.

AbstractTitle: The picture of Studenthälsan ? a focus group study of the image that students in Uppsala have of the organization and of how they look at the way the organization addresses them. Studenthälsans image - en fokusgruppundersökning omUppsalastudenternas bild av organisationen och dess sätt att tilltala demNumber of pages: 65 (73 including enclosures)Author: Sofie BackmanTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the image that students in Uppsala have of Studenthälsan and its excersice department. This includes how the students perceive the organization?s way of communicating with them, both in terms of the marketing and their reception at the facilities, and what they would like to be different regarding this in the future.Method/Material: Together with literature studies, a qualitive method has been used and three focus group interviews with a total of 15 informants have been conducted.

The Swedish early childhood system is considered among the best in the world, however, in spite of this, we feel that there exists a conflict between educators? and parents? expectations of ?a good preschool?. During our teacher education training we have observed many different preschools and almost in all of them we have listened to anecdotes about one or more conflicts arising between educators and parents and which we have been able to pinpoint toward differing expectations. After talking with a preschool director, who also perceives that expectations of the preschool aims sometimes differ, our idea brought us to conduct this investigation.In this study, we have investigated parents? expectations of preschool and compared them with educators? expectations.

The aim of this study has been to examine what students within the sport of skydiving think about their education and the social spirit of the community. The purpose of the study is thereby to answer the study's aim through the following questions; how does group dynamics and social solidarity work within the skydiving community, how do the students feel about group dynamics and social solidarity within the skydiving community, and what factors makes the students feel included or respectively excluded from the spirit of the togetherness?The theoretical part of the study focuses on group dynamics and groups overall. Further on earlier research within adventure sports and skydiving regarding group dynamics and community spirit is presented. My survey is based on 35 interviews with skydiving students.The result shows that the community spirit within skydiving sports is described by the students as very special, unique, and strong among the members.