Vid Lissabonmötet enades medlemsländerna om antagandet av de så kallade Lissabonmålen vilket bland annat innebär att EU skall vara den mest konkurrenskraftiga ekonomin i världen. För att kunna uppfylla dessa mål måste företagsskattesystemet inom EU förändras eftersom EU annars är i sämre konkurrensläge än USA när det gäller att attrahera investerare. Det finns två förslag till en sådan förändring som är mer aktuella än övriga förslag, Home State Taxation (HST) och Common Consolidated Corporate Tax Base (CCCTB). HST är ett förslag som går ut på att alla bolag i en gränsöverskridande koncern skall beräkna sin skatt enligt reglerna i den stat där moderbolaget är lokaliserat. CCCTB är ett förslag som innebär ett införande av en ny gemensam skattebas som tillämpas på gränsöverskridande koncerner.

Syftet med denna litteraturstudie var att beskriva olika former av beröring samt dess effekt för personer med sjukdomen demens. Sökningarna har gjorts i databaserna Pubmed, Cinahl och sökmotorn ELIN@du.se med sökorden: massage, dementia, nursing, home, touch, older, patients, therapeutic touch, care och therapy. Artiklarna var utförda mellan år 2000 till 2009 och var kvalitativa och kvantitativa och utgjorde urvalet. För att värdera de utvalda artiklarna användes granskningsmallar. Resultat visade att beröring gav positiva effekter på stress och agiterat beteende såsom skrikbeteende och fysiskt upprört beteende.

Child poverty in Sweden as a social phenomenon has been highlighted in various debates and in poverty research during the recent years. Children's economic vulnerability has gotten more place in research. An interest to highlight child poverty awakened and this study highlights child poverty through a resource perspective among children in preschools. This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as a tool.

This study regards the Care of Young Persons Act, LVU, and the 2 § that focus on parent inability to care for their children. The assessment of parent ability to care for their children is performed by social workers in different municipalities. The law leaves room for interpretation concerning how to assess parent ability and therefore we found it interesting to study how social workers interpret 2 § LVU. The study?s aim was also to seek an understanding of how different categories, like gender, race, class and physical and psychical ability of the parents affect the assessment of their parenting ability, with a intersectional perspective.

AbstractTitle:                                                                                                                  The individual elder care?Author:                                                                                                              Dennis JonssonSupervisor:                                                                                                        Kerstin GynnerstedtExaminator:                                                                                                       Course:                                                                                                             2SA46E,  Programme for social workDate:                                                                                                                 20100526Key words:                                                                                                       public assistance, need assessments                                                                                                                                                              methods, individual public help serviceSummaryThe purpose of this paper is to describe and analyze the practices of needs assessment, and put them in relation to municipal policies and the autonomy of the elderly. Development managers are characterized as grassroots bureaucrats, then they are officers who are in the organization, but also has a direct contact with the elderly applicants for municipal assistance. I wanted to explore how these policies relate to the older people's autonomy and their implications for officer assistance in their daily work. As a theoretical starting point I have used out of a närbyråkratiskt perspective, and a negotiation perspective.

Today 70 percent of the people residing in nursing homes are undernourished. One way to avoid that an individual is affected by malnutrition it is a necessity that the meals is customized after special needs current among other things as energy and protein. Food record is a method that can be used to examine and evaluate if an individual is getting sufficient nutrition and energy to cover the daily needs. For those suffering from malnutrition it is recommended to eat energy and protein enriched diet.AimsThe aim is to compare the intake of energy and macronutrients in a group of elderly people living in a nursing home in southern Sweden before and after the introduction of an energy and protein enriched diet based on newly developed recipes.MethodsFood record was made during four days. Food record means that everything that is consumed by an individual is noted precisely.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

The phenomena of cyber bullying is relatively new, but it is now more prevalent than ever as children today have access to the internet on a daily basis, in school as well as at home. Although cyber bullying is an increasing problem in today?s society, there seem to be few guidelines for teachers to follow when using the internet with their students in school. The purpose of this study is to investigate who, according to six teachers, has the responsibilities revolving cyber bullying ? teachers or parents.

Bakgrund: Endast ett fåtal kvinnor i Norden väljer en planerad hemförlossning. I Sverige har en studie gjorts för att undersöka vilka karaktärsdrag som går att urskilja hos dessa kvinnor men liknande studier saknas för Norden.Syfte: Syftet med denna studie var att beskriva vad som är karaktäristika för kvinnor i Norden som väljer en planerad hemförlossning samt jämföra karaktäristika hos kvinnor i Sverige med kvinnor från tre andra nordiska länder.Metod: Studien är en retrospektiv tvärsnittsstudie med kvantitativ ansats. Materialet är insamlat mellan 2009-2011 inom ramen för forskningsnätverket ?Nordic Homebirth? via enkätformulär på internetsidan www.nordichomebirth.com. Icke-parametriska analyser genomfördes med hjälp av Chitvå-test.Resultat: Totalt svarade 778 kvinnor på enkäten.

SammanfattningSyftet med denna kvalitativa studie är att undersöka klienters erfarenheter av två former av missbruksvård. De undersökta verksamheterna är Alkohol- och narkotikagruppen, vilket är en öppenvårdsverksamhet i Lindesberg, samt Stiftelsen Bergslagsgårdar i Örebro, som bland annat arbetar med familjehemsvård för vuxna.Intervjuer har utförts med åtta klienter mellan 25 till 58 år, varav fyra berördes från varje verksamhet. Den kontextuella missbruksbakgrunden var varierad.Den semistrukturerade intervjuguiden har utformats utifrån studiens syfte, frågeställningar och tolkningsram. De teoretiska utgångspunkter som tillämpats är identitet, social värld samt copingstrategier. Tidigare forskning har studerats inom missbruksvård, motivation, tvång och frivillighet samt vilka nyckelingredienserna är för en lyckad missbruksvård. Resultat och analys har uppdelats i tre teman: 1)      Synpunkter på vården,2)      Upprätthållande av missbruksfrihet3)      Social tillhörighet och förändring. Resultatet indikerar en genomgående positiv inställning hos klienterna till vårdformerna och att motivationen är viktig för resultatet av vården.

I have chosen to write this essay on language development in a preparatory class due to the fact that I live in a city where diversity is big and newly arrived students from different countries are constantly increasing in schools. My study has been made in a preparatory class in Södertälje. The National Agency for Education highlights the deficiencies in preparatory classes and believes that education is not adapted to each student's knowledge and maturity and it is therefore difficult for students to reach the goals in school. According to studies by the National Agency for Education, it appears that many newly arrived students do not recieve study guide in their native language, a resource that they are entitled to. Teachers and principals do not take charge of  students knowledge from previous school attendance in their home countries such as mathematics, history and other subjects.

Aim: The aim of this study was to describe intensive care nurses? experiences communicating with patients during mechanical ventilation.Methods/design: A qualitative interview study. Interviews where analyzed using descriptive content analysisSetting: Nine intensive care nurses from two different intensive care units were interviewed using a semi structured interview guide.Background: Past research has shown that patients during mechanical ventilation in the intensive care unit, feel very vulnerable and the helplessness of being unable to speak. These patients feels that they are completely dependent on the nurses and their competence. It has been shown to be very important that the patient feels included, acknowledged and respected.Results: The analyzed data resulted in a theme; through communication strive to preserve patients´ dignity and three main categories; create relationship to the patient, minimize patients´ vulnerability and don´t give up.

As for today, a large quantity of protein feeds is imported from other countries to be used in the Swedish dairy production. The main import is soya from Brazil. The soya-production in Brazil results in negative consequences for the natural environment in the area, and the long transport of the feeds requires a lot of energy. The organic dairy production in Sweden is, with the highest probability going to be forced to use 100 % organic feed to the cows in the year 2005, due to new EU-rules. These are some of the causes why there are reasons to look closer at the possibilities to feed Swedish cows with only Swedish feeds. In this study, I have looked at the KRAV-rules for organic feeding, where the goal is feeding with only KRAV-approved feeds.

Bakgrund: Att vårdas hemma vid livets slut blir allt vanligare. De senaste 10-15 åren har behovet av avancerade vårdinsatser i hemmet alltjämt ökat och möjligheterna att vårda patienter med komplicerade sjukdomstillstånd har blivit mer möjliga. Detta har medfört att kraven på de såväl medicinska som de specifikt omvårdnadsmässiga åtgärderna har växt. Syfte: Syftet med denna studie var att belysa ASIH- sjuksköterskors upplevelse av att vårda patienter i hemmet vid livets slut. Metod: Studien har en kvalitativ och deskriptiv ansats.

This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.