Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer.

The aim of this study was to describe the importance of diet and physical activity related to Diabetes Mellitus (diabetes). Method used was a descriptive literature study based on empirical studies. The study shows that diet, physical activity and lifestyle-changes are very important factors when it comes to preventing and treating of diabetes. By the right diet and physical activity the treatment with medications in some cases can be superfluous and people with the disease could live longer and be healthier during their lifetime. Nurses have the responsibility to educate, inform and make sure that the diabetic patient gets the best care as possible specially suited for this individual patient.

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

Waste appears to be a low-cost fuel compared to biofuel. This Masters thesis was conducted for Vattenfall Utveckling AB and deals with how waste in the fuel affects the performance of a SCR-catalyst. Different mechanisms of deactivation were surveyed, focusing on the poisoning mechanism. A literature study was carried out, which was used as a reference when analysing the results.Small samples (9x2x2 cm, 64 pieces) cut out from a full-scale unused honeycomb catalyst were exposed up to 1500h in two different combustion plants, Johannes in Gävle (co-combustion) and Högdalen in Stockholm (waste-combustion). The activity was measured mainly at 300°C but also at 250, 350, 375 and 400°C.

The aim of this study was to investigate how school personnel work with preventive and health promoting efforts to motivate young people to achieve interest in physical activity and nutrition awareness. Further the aim was to describe the possibilities and difficulties that school personnel experience in their work.  The research questions were: How do school personnel describe their health promoting work at school? In a health promotion perspective, what efforts do school personnel think is important when it comes to nutrition and physical activity? What possibilities do school personnel experience with health promoting efforts? What difficulties do school personnel experience with health promoting efforts?The study has a qualitative approach in which seven individual interviews were conducted with personnel at a secondary school. The respondents worked with different aspects which broadened the perspective.

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

Our population are ageing. As this happens more people will be in need of long term care facilities. We now know that some elderly people with certain background factors are more likely to be injured or sick. One of the four biggest background factors is fall propensity. Most of the reported falls come from long term care facilities, approximately 60 % of the care takers in long term care facilities fall one time or more each year.

This paper deals with the concept "Information Overload" (IO). It describes the intellectualcontent of the idea as well as its supposed domains of activity. Furthermore it problemizes theimage of "Information", "Information Society" and other concepts related to those phenomenons.A division by two fundamental different distinctions of IO are being made. InformationOverload serves as a name for:I. An information-intensive environment.II.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Background: Insufficient physical activity is a public health problem. The Swedish recommendation is to be physically active for a minimum of 30 minutes every day, which is fulfilled by about half the adult population. Recent research has shown that sedentary behavior is an independent risk factor. Physical activity on prescription (FaR®) is an individually adapted and written prescription, a method to encourage physical activity. The National Board of Health and Welfare has observed that counseling combined with a written prescription convey better adherence than just counseling.

10 years ago the School Library Forum´s core activity started; the development of model libraries. Since then, no comprehensive study of the School Library Forum has been made. How does the organization actually work and how do professionals perceive the changes of the organization? Against this background, the purpose of my essay is to examine the activity of the organization School Library Forum with a focus on organization and learning from the viewpoint of the learning organization. The following issues have been helpful to meet the purpose of the study:? How do the business developer, the principals and the school librarians experience the collaboration on the school-libraries model-library activity?? How does the collaboration contribute to learning within the organization according to the business developer, the principals and the school librarians?? How do the business developer, the principals and the school librarians perceive the changes in the School Library Forum´s organization, seen from the perspective of the learning organization?By conducting five interviews with stakeholders in various positions within the organization, such as business developer, principals and school librarians, a deeper insight into how respondents perceive the business from the perspective of the learning organization is obtained.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.