The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

AbstractIn this survey the authors studied how having a child with Aspergers syndrome affects theparents. The purpose of this survey was getting a glimpse of the parent?s experiences ofsupport from governmental instances as well as from their own network. This survey has beenexecuted from a qualitative point of view. The authors have completed interviews with sixparents of children with Aspergers syndrome.

Problem: The main problem this thesis brings up is what impact factors like trust, commitment, communication between a company and its costumers and value can have on costumer satisfaction on the basis of a relationship perspective.Purpose: The purpose with this thesis is to describe the importance of factors that can have an impact on customer satisfaction on the basis of a relationship perspective. To do this the author has looked into a company called Q-steps and conducted an investigation on their costumers opinion of their relationship with the company.Method: An interview was held with Q-steps CEO Sören Levén as the basis of the thesis, as well as a questionnaire that was sent to the company?s existing costumers over the web.Theory: In the thesis the author uses a model that describes factors that can have an impact on costumer satisfaction on the basis of a relationship perspective. This model is based on theories within relationship building in service companies.Conclusion: To be able to develop good relationships to their customers and as a result of this increase the level of costumer satisfaction, Q-steps has to take different variables into consideration. The main focus in this matter should lay on the variables that to a great extent affect the level of costumer satisfaction.

Title:Comparison of databases ? Is the law an obstacle?Authors:Alexander Ankarberg, Applied Information Science.Tutors:Lars- Eric LjungProblem: Cross running databases is getting more and more significant during the development of the information flow. There are huge benefits if we start to use the technique that already exists. The law is today an obstacle, so what would happen if the law wasn?t so stern.

The relation between copyright and the right to privacy is complex and difficulties exist in balancing the rights. Copyright should not be limited. Therefore, to ensure the economic rights of the copyright owners, must the right to privacy instead be limited whenever the two rights collide.The implementation of IPRED into Swedish Law meant a vast change as private operators are able to request information concerning a suspected infringer before as well as during a proceeding concerning an infringement of intellectual property. The chosen implementation method goes beyond IPRED?s requirements and also sanctions a lower standard of proof to grant the requested information.

This study investigates and evaluates a project called "Hisnande historier: från Bellman till Batman". "Hisnande historier" is composed to stimulate childrens literacy and it is directed towards pupils in the fourth class. The project is a co-operation between public librarians and compulsory school representatives in the municipality of Ystad. It contains visits by an author and exercises in reading and writing. We have been following the project during autumn 1998 at two schools in Ystad.

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

Title: Nätdejting för olika åldrar (Netdating for different ages)Author: Henri NekmouchePurpose: The purpose of this study is to investigate what influence the medium Internethas had on building up relationships between people who have dated online, and tocompare two different age groups.Method/Material: In this study the author has conducted personal interviews with sixpeople who all have experienced Internet dating, and had their first contact with agirlfriend/boyfriend online. The questions asked were designed to help answering thepurpose of the study.Main results: This study shows that in general there is a positive view of Internet datingamong both groups. They appreciate the opportunities it provides, as they get to knowthe other persons personality first. Even so, it should be noted that they still tend to be abit ashamed to talk about Internet dating, and some don?t want to be associated with it.The communication pattern tend to be pretty much the same among both groups.

The purpose of this essay is to investigate why the two Swedish municipalities of Frykerud and Östmark were the only municipalities in Värmland that were forcibly merged by the state during the ?Municipality block reform? of 1971, and whether local identities played a role in the resistance against this reform.     The study is designed as a comparative case study and builds on both history and political science to analyze the topic from a broader perspective. Based on the research situation three theoretical theses have been formulated, the durability of which will be tested in the analysis part of the essay.    The study notes that Frykeruds resistance against the ?Municipality block reform? started when the reform prevented a planned retirement home construction in the municipality. In the analytical part of the essay, the author discusses how the discontent can be interpreted as symptomatic of bourgeois centralization resistance, as well as being due to the fact that traditional, local self-government as a political subject was perceived as threatened.

The study examines the massacre of the garrison of the castle of Kalmar in 1525 and its causes. The goal of the investigation has been on the one hand to elucidate the most probable sequence of events, and on the other to identify as many different plausible explanations to the massacre as possible. For this end, four contemporary sources have been examined and compared in their details. To enable a broad basis for interpretation, the author has consulted various works on the themes of warfare, soldiers and violence in the late middle ages and the sixteenth century. Apart from political aspects, the study highlights social and cultural conditions as important factors in explaining how the massacre could be carried out without provoking any single part of society.

Within media and communications studies, questions of taste have often been associated with the dichotomy of high versus popular culture. The French sociologist Pierre Bourdieu has also used mass media products in his studies of class determined tastes and dispositions. In this paper the author uses the theoretical framwork of Bourdieu to examine aspects of social class and legitimate taste in the interior design magazine "Sköna Hem", a market leading magazine within it's genre of lifestyle magazines in Sweden. A specific type of feature article, where a real-life home is portrayed, is studied using the critical discourse analysis of Norman Fairclough. The homes portrayed are predominantly affluent and display elements of conspicuous consumtion as mediated through legitimate taste and cultural capital.

This paper is the result of an osteological study of the skeletal remains uncovered during an archaeological excavation of the medieval cemetery in Norra Nöbbelöv. The purpose of the study is to compare the material from the rural site (Norra Nöbbelöv) with materials excavated from the old medieval graveyards in the city of Lund. The aim is to try and shedsome light on the question of whether there is any difference in the occurrence and frequency of fractures and osteoarthritis in the materials compared. The first section of the paper consists of a short historical background of Norra Nöbbelöv and Lund, a chapter on ethics, general results of the analysis and the methods used. Thissection was co-authored by Ulla Zagal-Mach and Åsa Strandh.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

Introduction and research question:  This study investigates the widely discussed notion ?Corporate Social Responsibility? and its practice in the tourism industry. In the contemporary society more companies are realizing the significance of Corporate Social Responsibility (CSR) and its potential as a means of differentiation.  The author?s interest in this particular phenomenon was awakened after reading about the business case of Scandic Hotels. This is a company that nowadays is referred to as ?Scandinavia?s leading hotel chain?.