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.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

This study aims to illuminate central aspects of immigrant fathers' experience of fatherhood in Sweden, a subject that has been widely debated but has garnered scant scientific information. Three informants of Middle Eastern background were interviewed. Central aspects that surfaced during the interviews are family and the cultural/religious group as a basis for individual's lives. Thus the informants prioritize the survival of the family and group through boundary strategies, but these boundaries consists of several layers, some of which are flexible..

Chronic obstructive pulmonary disease (COPD) is a chronic lung disease. The disease is the fourth leading cause of death and more than 5 percent of the adult population worldwide is affected.The aim of this study was to investigate the association between periodontitis and COPD.Search for material for the literature review was done in the medical database PubMed where the keywords were: "Chronic obstructive pulmonary disease" and "Periodontal health or periodontal disease". The result is based on twelve studies that were extracted and analyzed. The studies have investigated pocket depth, attachment loss, plaque index, bleeding on probing and bone loss. Ten studies compared a COPD group with a healthy control group, one study compared two COPD groups and one study examined a COPD group and a group with other lung diseases.Most studies found that people with COPD had a higher incidence of pocket depth, attachment loss, plaque index, bleeding on probing and bone loss.

The aim of this master thesis is to find out if young people and librarians think that reference groups can support public libraries to meet the needs of young people, and if the reference groups, which the librarians describe, differentiates from the young peoples requirements. I have made a qualitative study with a questionnaire to six librarians who have experience from reference groups and ten interviews with teenagers. The result showed that young people have many interests and needs which can be met from the library. The teenagers were positive to the library and many of them showed interest in having more influence on the library. Many would like to join a reference group, but on the condition that they would be offered real influence.

Sickness absence is a measure of health and is therefore an important issue. To get a complete picture it´s important to also include in the discussion sickness presenteeism, working while ill, and voluntary absence, staying at home without illness. Working conditions have been proven to play a role for the three aspects which is why this study aims to further investigate the connections between them. The method used was secondary processing on interview data collected from two home care teams, one having a low and the other a high sickness absence. The results showed that there were big differences concerning working conditions, where the group with the high sickness absence perceived more stress, less control and less support from colleagues and superiors.

Spatial design for children nine to twelve years old at the Halmstad City Library. An investigation about the specific needs of the target group and how the child department can be designed to stimulate their experience of visiting the library. The aim was to create a spatial concept from the children?s ideas that inspires to playfulness and lust to read at the library. A more personal goal was to collaborate with an external part to prepare for my future role as a designer within child culture.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

This study will focus on how patients that suffer from self-injurious behaviours experience the relation between their self and body according to some professionals. The purpose is to enlighten why a person who has mental problems chooses to injure his or her body. We believe that the reason behind this is based on the early attachment between the parent and child. We also believe that a person only continues with this behaviour if he or she gains from it. The research questions this study raises are:· How does a person with self-injurious behaviour experience the relationship between their body and their self?· What is the effect of self-injurious behaviour on the body and what is the effect on the relationship between their body and their self.· How did the relationship between body and self evolve?This study is qualitative and is based on interviews from our respondents of whom all work or have worked with self-injurious behavioural patients.

The aim of this study was to examine the existing discourse of assault in Aftonbladet from the years 2012 and 2013. We have studied news articles and analysed them by using discourse analysis as theory and method.The study shows that the portrayal of perpetrators and victims in assault cases tend to differ depending on gender. The women is portrayed as weak and part of a homogeneous group while the man is portrayed as dominant and offered a more individual role. The study also shows that the normative group is separated from the deviate groups in society. The analyze show that media, through this representation, maintains the normative power in society.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.