This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This study examined gray areas within professional ethics of a public library organization and investigated the relationship between the library as an organization and the librarian as an employee when it comes to support and opportunities to make exceptions to rules and regulations. This relationship is then related to workplace issues.Data were gathered via interviews with six librarians who were placed into two focus groups. Library organization documents that contain rules and regulations (guidelines) were examined. The presumption was that conformity between librarians? experiences and actions and the organization?s guidelines will tell us something about workplace conditions.

Background: Nosocomial infections pose a big threat to patient safety and increased costs for society. An effective way of preventing cross-infections is to apply hygiene routines. Studies show that compliance to hygiene routines is low while there's a lack of knowledge about the best way of improving it. Aim: To investigate whether a conversation based on the Theory of Planned Behaviour (TPB) could influence a nurse's compliance to hygiene routines and whether it could benefit the understanding of a nurse's compliance. Method: A quantitative and qualitative method was used in the study and included one nurse.

The aim of the study was to examine plaqueindex, gingivalindex and oral hygiene measure among patients between 20-26 years of age, who were treated at the Dental Hygienist Programme at the University of Kristianstad. The study was performed as a dental record. All 126 subjects with records in this age were including in the study. Sixteen records (13 %) were excluded because the criteria were not fulfilled. Plauqeindex, gingivalindex and oral hygiene measures were registered from 110 records.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

Syftet med föreliggande studie var att redogöra för hälso- och sjukvårdspersonalens följsamhet till hygienföreskrifter avseende handhygien och de faktorer som påverkar detta. Metod: Artiklar söktes via CINAHL, Pubmed och Scopus. Sökord som användes i olika kombinationer var: hand hygiene, adherence, hygiene guidelines, health care workers, compliance, hand disinfection, infection control, nursing, nurse och hand cleansing. Tretton vetenskapliga artiklar erhölls. Vidare gjordes en manuell sökning ifrån inkluderade artiklars referenslistor och genererade två artiklar som ingick i resultatet.

Hand hygiene compliance is one of the most important factors to prevent healtcare associated infections (HAI), which can cause unnessesary suffering, prelonged insitutional care, invalidity and higher mortality rate. It has been shown that despite regulations for hygiene compliances in healthcare, these are used unadequately. HAI affects 5-10 % of all patients in industrailized countries, in development countries the number is estimated to be up to 20 times higher. The aim of this study was to illustrate healthcareworkers hygiene compliances in patient care at a rural healthcarecentre in western India. Participant observation was used as a method, fieldnotes was taken for qualitative analysis.

Background: Basic hygiene is an important measure to prevent healthcare associated infections, save patients? lives, and reduce economic costs for health care. Healthcare associated infections are a threat to patient safety. In community care persons who are the care takers are a risk group and nurses must make sure that basic hygiene procedures are followed.Method: Literature studies with descriptive design, article search in databases Cinahl and PubMed. The results found are based on twelve chosen articles.Aim: To describe factors related to adherence to basic hygiene and how nurses in community care can help to improve compliance with these procedures.Results: In the nursing staff and leadership in health care interest in and the understanding of basic hygiene is described as being of most importance.

AbstractThe purpose of this essay is to investigate the priority rules in the event of termination due to redundancy, the rules functions according to the Swedish labour market and which other alternatives that exist besides the priority rules. The alternatives to the priority rules which are introduced in the essay are the Danish Flexicurity-model and a proposal from the Långtidsutredningen 2011. The rule of priority is a very controversial law at the Swedish labour market, which makes the essay also describing the criticism against the rules. The criticism that the essay presents claims that the rules of priority contribute to immobility effects for particularly older employees. Further on the essay presents the criticism towards the rules, that they disadvantage young employees on the labour market.  The essay investigates also what the researchers say about the criticism.The results that are presented in the essay points to the fact that the rules of priority contributes to the immobility effects of employees but the rules can not be claimed to be the only reason.

The purpose of this work was to investigate the adherence to basic hygiene routines among staff and to investigate if there is any difference between the adherences in diverse professions. The purpose was also to study how staff rates their own adherence to current guidelines. Data for the study were collected through observations and questionnaires. Altogether 35 people were observed and 15 answered the questionnaire. Maximum adherence was found in the category of "hand disinfection after patient contact" with a score of 96%.

This thesis deals with the ethical attitudes of professionals working with Methadone or Subutex assisted rehabilitation, concerning the constructed guidelines and directions from the Swedish National Board of Health and Welfare. The central themes in the thesis are: 1. What do professionals think of the rules concerning admissions to the rehabilitation programme? 2. What do professionals think of the rules/criteria for being excluded from the programme? 3.

Every year, the horse industry in Sweden is growing. Because of this growth, it wouldbe most beneficial for the people involved in the agricultural business in Sweden toimprove their horse skills.I have assembled a form that includes basic guidelines for professional horse care.History tells us that Swedish horses have had a huge impact on the agricultural business.Before the arrival of the tractor, the horse played a very important role for the farmer.Today, horses are kept primarily for pleasure, mostly as a hobby for non-professionalpeople. In Sweden, we are seeing the small horse farms become more and morepopular, which is keeping the countryside open and alive.I feel it is very important to improve the knowledge among farmers and others who willwork in close proximity to horses. This will enable us to raise the standard of care ofhorses today and reduce the number of people who market themselves as professionalhorse specialists, even though they have no education or experience in the fieldIn this essay you will find information about the most common horse breeds in Sweden,including basic anatomy of the horse, feeding directions, hoof and dental care, commondiseases and their treatment. There is information relative to the safe transportation of ahorse as well as the rules pertaining to horses in traffic.

The aim of this study was to examine if transformational leadership, transactional leadership, gender, educational level, income and age predict work motivation, referring to Herzberg?s motivation-hygiene theory. According to past research the factors above increase work motivation. The study was brought about with a survey based on the Multi Factor Leadership Questionnaire (MLQ-5X), Herzberg?s motivation-hygiene theory and demographic items.

The purpose of this study was to look into the work of care organizers for elderly care, in three municipalities in southern Sweden, and how they use the law and local guidelines to evaluate the need for home care. The intention was to determine if presence of relatives makes a difference in the needs assessment and if the care organizers practice harmonize with the guidelines. To do this, we did a qualitative study alongside with analyzing each of the local guidelines. By interviewing five care organizers, we were able to see their side of elderly care and how they combine the law and local guidelines in their daily work with elderly care. Our main themes are, in short, the law and local guidelines, the view of care organizing and needs and also closeness to relatives.