Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades.Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget.

In this essay we discuss the broad area of website usability from a tourism perspective. Our goal was to investigate the usability in smaller and bigger tourism websites. We have declared what website usability means and the importance of involving the users when designing a user interface. In a pilot study, we conducted three interviews with people who work with usability and then used the information we got to form questions to use in a focus group interview. In this focus group, we asked three people to assess two Swedish tourism websites, one bigger and one smaller, to find out if they were considered usable and if there was any difference in usability depending on the size of the site.

This study aims to investigate, describe and discuss the views of a group of adolescents on their identity and the process of second language acquisition. They all came to Sweden and started studying in Swedish schools in the last three years without any knowledge of the Swedish language.The study has been conducted with respect to the adolescents own perspectives and what they consider important.The methods used are group discussions/ interviews, observations in class and informal discussions with teachers and adolescents.Their voices are described and discussed in this paper. One must take into consideration that there is no objective of being neutral or to generalize the results to any other group or category. On the contrary the study has involved critical self- scrutiny and active reflexivity according to ethnographic tradition.Symbolic interaction has provided a theoretical framework for the study. Looking into how social identities may be constructed or communicated from the adolescents voices and looking in to their use of language the study reveals that several expectations and situations need? to be met by different identities.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Purpose/Aim: This study is an analysis of the view on masculinity, male sexuality and creation of identity with the television series Queer as folk as a base. The analysis is partly based on a semiotic analysis of the representation of masculinity and male sexuality from an episode of the chosen television series Queer as folk, and partly based on a thematic analysis of focus group discussions with young men with different sexualities.Material/Method: This study is based on focus group interviews and a semiotic and thematic analysis. The focus groups consisted of three men in three different groups and were chosen on the criteria of gender and sexuality. All groups were presented with an episode of the television series Queer as folk to see how they perceived masculinity and male sexuality. Their discussions were analyzed with a thematic analysis and the television series Queer as folk with a semiotic analysis.Main results: The three analyzed characters in Queer as folk showed different representations of masculinity and male sexuality.

This study aims at using discourse analysis to analyze SFI students attitudes to religion and religiosity in an SFI-context. The questions are: How is the discourse constructed and maintained by religion and religiosity of SFI students in an SFI context? How do SFI participants experience that their religion has affected their time at SFI?Using a case study approach, interviews were conducted with a group of SFI students. The results show that the religious discourse in SFI is influenced by the SFI-context and affected based on the current education discourse that exists there. Furthermore, the discourse is designed and maintained by the participants private religious beliefs and the religion of the majority of the group, One canhere speak of a strong social unit forming a plausibility structure The power structure that emerges is that the majority has the power to define the significance of religion and place within the SFI context. In the SFI-context the participants view is that religion is something private that should not be expressed in the school environment.

The aim of this master thesis was to examine a possible connection between chromatin functions and the DNA damage repair system, with the imprinted IGF2/H19 locus as a bait. Interactions can occur within and between chromosomes and it has been shown that H19 ICR on both alleles can communicate with alleles on other chromosomes. The methylation-sensitive insulator protein CTCF is bound on the maternal H19 ICR and acts as an insulator by blocking the IGF2 promoter to access its enhancers. This is possible by formation of loop structures by CTCF that enables intra and inter-chromosomal interactions. CTCF is poly(ADP-ribosyl)ated by PARP-1 when it is bound to H19 ICR.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

This report investigates digital games with focus on differences and similarities between children?s point of view when it comes to games focusing on learning compared to those focusing on entertainment. The approached group was children, 7 years old. The study contains investigations and analysis of how these children used games in both school and home environment. The most used theory ?8 theories of fun? by Marc LeBlanc (2004) raises the most important parts making a game fun.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..

The purpose of this study is to stress what experiences men working in the earlier school years share about being a minority group and what thoughts they have about why other men tend to avoid this profession.In this survey I have interviewed four male teachers in the earlier school years. In previous research it is claimed that men choose not to get a teacher training for the earlier school years partly because this profession is known to be dominated by women where it is difficult for men to feel at home. It is also claimed that teachers in training choose the later school years in order to focus more on teaching than looking after the children. None of the interviewed men sees it as a problem being a minority group, neither during training nor in teaching. What the men in this survey state as the main reasons for why other men do not choose to become teachers are the low levels of status and salary.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.