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.

The purpose of the present qualitative study is to create knowledge about librarydigital services and their marketing to patrons with disabilities in Armenia, on theexample of the National Library of Armenia, as well as, to discover opinions of theNLA librarians and patrons with disabilities about the importance of library digitalservices to people with disabilities. Literature review and qualitative interviewing has been employed as methods to collect the empirical data. The results have been analyzed and discussed based on the library-marketing model of marketing research, marketing segmentation, marketing mix strategy and marketing evaluation suggested by Koontz & Gubbin (2010). It has been concluded, that 1) e-accessibility issomething new at the NLA and the NLA does not provide equally available knowledge, resources, services, facilities to patrons with disabilities, because of the following main challenges: lack of continuous funding and support from the state, lack of appropriate facilities and technologies, lack of qualified staff, and historicallyinherited library infrastructure impediments; 2) no library service marketing is conducted to patrons with disabilities at the NLA; 3) the opinions are that provisionwith such services is very important to people with disabilities, since they allow those people to gain access and use information in formats adopted to their various needs, and, of course, they become integrated into the modern society. The important role of a library as a non-discriminator and copyright protector in a developing country when delivering digital library services to patrons with disabilities has also been discovered..

The purpose of this thesis is to present a review of research themes and practice in the field of art image registration. The objectives of the review are twofold. The primary task is to distinguish which problems, in regard to theory and practice, that have been dealt with in the field of art image registration and the secondary task is to investigate which discursive, institutional and tool-related factors have had an impact on theoretical discussions and practice in the art image domain. The empirical content in the review is structured according to four epistemological viewpoints and is analyzed with a domain analytical approach. The result of the study is that two major problems are frequently discussed in the art image domain, namely lack of standardization and which discourse is the best suited for registration of art images.

This thesis examines what and in which language young people in Sweden with other linguistic backgrounds than Swedish read, as well as if they have access to the literature that they demand, how they use the library and what kind of role the library plays to them. The chosen method was quantitative and it consisted of a questionnaire as this method is useful in quantifying phenomena, which is the purpose of this thesis. The investigation shows that the studied population is bilingual. I hope that the thesis points out the range of the problems and that these issues need to be solved within the society and not the within the family. We need to make use of the resources of the young immigrants, as their cultural competence, in some cases even bi-cultural competence, can be useful for the Swedish society.

The aim of this study is to examine how teenage boysperceive the public library. How do they utilize the resourcesprovided by a public library? What are their thoughtsregarding what a public library offers in terms of services toits visitors? Four qualitative interviews with teenage boyswere done for the purpose of this study. The study showsthat these individuals perceive the library as a resource foryoungsters, women, elders or people with disabilities orspecial needs, but not themselves..

The aim of this thesis is to examine how two young adult departments at two public libraries work and what profiles the young adult departments have. To examine the work and profiles at the young adult departments I have used the following questions: What are the ideas about working with young adults? How are the two departments in this study working whit young adults? What or which are the profiles of the young adult departments in this study?To answer the questions above I used a qualitative method based on interviews with the librarians responsible for the young adult departments. To complete the interviews I studied the libraries Internet sites and official documents. The examined departments are located at two city libraries and were chosen manly for their focused age group, 15-25 years and that the departments are well established.To analyse the results I used the theoretic model of Marianne Andersson and Dorte Skot-Hansen about the role of the public library.

This thesis is a report of the practical aspects and the problems of classification and documentation of a collection of memorabilias from the Crown Princess Couple's Wedding in Stockholm 2010. The collection contains 38 objects collected by Nordiska museet [The Nordic Museum], Sweden's largest museum of cultural history. Nordiska museet has a total collection of over 1,5 million items collected since 1873. My ambition in this thesis has been to describe my work with the classification and documentation of these new objects and their context. One of the main problems was how to combine the modern objects with the old existing collection within the two classification systems used at the museum.

The purpose of this study is to focus on library service for children in a hospital, which in turn is seen in relation to a traditional children s library. Four aspects of library work were investigated. These aspects were working methods, partners of co-operation for the libraries, media policy (acquisition, use of the collection and circulation procedures), as well as programme activities for children.The research method was qualitative and comparative in nature, consisting of case studies of two libraries : (1) the library in a children s hospital, known as Bokskogen at Astrid Lindgren s children s hospital in Stockholm and (2) a traditional children s library, the children s department at Eslövs city library. In each library interviews were conducted. The investigation shows that the librarians in the hospital library must be more outreaching and active in order to stimulate children to use library materials.

Denna rapport beskriver utvecklingen av en Instant Messaging klient som implementerats som en språkwrapper. Klienten använder ett känt öppen källkods-bibliotek vid namn libGaim för att få tillgång till Instant Messaging tjänster. Klienten fungerar som en språkwrapper till detta bibliotek, och låter andra applikationer nyttja biblioteket genom ett databasgränssnitt. Arbetet har utförts åt och hos Evolve i Karlstad. Systemet som utvecklats klarar att hantera vanliga Instant Messaging-funktioner så som uppkoppling av konto, nedkoppling, ändring av status, visa kompisikoner, och hämtning av information angående kompisar.I beskrivandet av arbetet med detta system ges bakgrundsinformation angående wrappers och Instant Messaging, och dessutom angående de verktyg och metoder som använts likt byggverktyget SCons och utvecklingsmetoden eXtreme Programming.

Enligt den senaste folkhälsorapporten ökar den psykiska ohälsan i Sverige. Psykisk sjukdom kan försvåra personens delaktighet i vardagen, framförallt diagnoserna inom WHO:s ICD-klassifikation F20.0-24.9. Somatiska sjukdomar som kommer utav osunda vanor är vanligt hos den här gruppen.Hälsoprogram har utvecklats men man vet lite om hur den sortens undervisning har påverkat personerna som deltagit och om den har bidragit till någon förändring. Syftet var att beskriva just detta i en kvalitativ semistrukturerade intervjustudie där sex personer deltog.Materialet analyserades enligt innehållsanalys och det framkom ett övergripande tema ?Att delta i hälsoutbildning? samt tre kategorier och åtta underkategorier.Personer med psykisk sjukdom skiljer sig inte mycket åt från den övriga befolkningen.

Skolan är en mångkulturell mötesplats där barnen måste lära sig att förstå och acceptera varandra. För att lyckas med detta så kan barnlitteratur vara ett bra underlag för diskussioner kring mångkulturella frågor. Syftet med denna uppsats har varit att undersöka hur barnlitteratur gestaltar människors kulturella olikheter. Vi har undersökt hur utbudet ser ut på Västerås och Enköpings bibliotek gällande barnlitteratur som lyfter fram teman och motiv som kulturmöten, utanförskap, fördomar och normalitetens reaktioner. Studien belyser också hur dessa teman och motiv gestaltas i barnlitteraturen.

Studiens syfte är att belysa hur organisationen Malmö Stadsbibliotek arbeta med ungdomar via nya medier och därigenom lyfta fram strategiska förslag inom området. Malmö Stadsbibliotekets arbete med ungdomar och nya medier studeras genom kvalitativa intervjuer med fem anställda och en innehållsanalys med retoriskt perspektiv av webbplatsen Ungdomssidan. Strukturer rörande digital kommunikation med ungdomar synliggörs och problematiseras i förhållande till tidigare forskning, historiska och teoretiska ramverk. Det teoretiska ramverket tar ansats från kultursociologen Pierre Bourdieus teori om kulturella fält och tre centrala begrepp och teoretiska ramverk inom: kommunikation, makt och interaktivitet. Det framgår att Malmö Stadsbibliotek inte arbetar målgruppsanpassat via nya medier. Det finns inte någon digital verksamhet för ungdomar med en möjlighet till interaktion mellan ungdomar eller med personalen.

The purpose of this thesis is to create conditions in order to plan lighting to a library room after children's needs and wishes, and to gain deeper knowledge about how children experience different lighting environments and what they perceive as good lighting. I was given the task by Huskvarna library to design a lighting plan for their children's department. This is part of the project "Library 2.1-room as a medium" that is going on at Huskvarna library since fall 2007. My questions at issue are: 1. What do children consider as good lighting in a library? 2.

The aim of this thesis is to investigate the understanding of classification as it is manifested in the discussion of implementing DDC in the BIBSAM-libraries. This is accomplished through the answering of three questions: 1. How does the discussion go about the implementation of DDC in the "Cataloguing practises: a survey of Swedish research libraries" project?2. Have there been any criticism against the project or the implementation and, in that case, what does it say?3.

This thesis deals with the goods classification of the Nordic alcoholmonopolies, viz. Alko in Finland, Rúsdrekkasøla Landsins in the FaroeIslands, Systembolaget in Sweden, Vínbúðin in Iceland, andVinmonopolet in Norway. The focus of the study is the web pages of thecompanies (as they appeared April 10th 2011) and the printed pricecatalogue of Alko, from which information on class division has beenexcerpted. The emphasis lies on the division into product groups and theinformation about origin. Within these facets, which partly overlap insome of the classification systems, the principles of division and thehierarchical relations between classes are studied.