On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

Background:The adult inpatient psychiatric care is regulated by law and allows certain amount of coercion, most commonly restraint, forced medication and seclusion. To be treated according to this law you need to suffer from a serious mental disorder, oppose to the care and have an indispensable need of care. Many studies describe patients experiences to be treated with coercion but few about health care workers experiences.Aim:To describe health care workers experiences of performing coercion in psychiatric compulsory care.Method:A literature review was made and eight articles is the basis for the result.Results:From the articles used inthis study four themes were created. These are coercions impact on relations, health care workers feelings during coercion, coercion as a necessary evil and health care workers need for reflection. The themes are presented as headlines in the result.Conclusion:To use coercive measures brings out many different feelings among health care workers.

Palliative care is founded on a holistic attitude, with the goal to alleviate suffering when a cure is no longer possible. Palliative care affirms life and regards dying as a normal process, providing possibilities of a quality time for the patient and family. Studies show that an increasing number of people choose to live the final phase of their life in their own home. A requirement for end of life care is an effective team work, where the nurse is responsible for more advanced care, and the caregiver?s provides the immediate care.

Neighbourhood offices were established in the municipal of Lund by a decision in the municipal council 1999. During following years four offices opened in the surrounding villages; Veberöd, Genarp, Södra Sandby and Dalby. By using a goal oriented model and making interviews I study whether the offices reaches the goals of more effective service, developed IT-support, a stronger local democracy and a better feeling for service. The offices has improved the information to the citizens and efforts have been made to strengthen the local democracy but more complex matters can not be handled at the offices today, which is a disappointment for many involved.To explain the result of the evaluation I use Vedungs ?A general theory of public efforts result?.

The aim of this study was to describe peripheral vascular patients´experiences of quality of care in connection whith ambulatory care, and to identify if ambulatory treatment responded to patients´expectations..

In Sweden approximately a half per cent of the population have diabetes mellitus type 1. Self-care responsibility is a part of the treatment. Orem?s self-care theory has been used as theoretical framework. The purpose was to describe what it means to be young and have diabetes mellitus type 1.

The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?What is the relationship between economic decisions and pedagogical decisions?What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals.

Invasive alien plant species have historically caused major damage to ecosystems and are considered to be amongst the greatest threats to biodiversity globally. The lurking threat of harm to well functioning ecosystems has led to the development of global and regional goals and regulations which seek to stop the spread of invasive species. The Swedish Environmental Protection Agency has proposed a list of species that are specifically harmful to the Swedish flora and fauna, which includes (amongst others) garden lupin. The management of invasive species is however largely dependent on local actions, making municipal public servants key players. This qualitative study uses interviews to investigate how municipal public servants who are responsible for managing invasive alien species view this work.

Nearly nine percent of the population in Sweden are 75 years or older. Still they consume more than a quarter of all medicines. This increased use, is specially noticeable in nursing home residents, where the elderly is using a average of 8-10 preparations per day. According to the National Board of Health and Welfare in Sweden, the number of drugs and specially psychotropic drugs, has proved to be a risk factor for drug-related problems among the elderly, such as drug interaction and side effects. Routines for regular and systematic follow-up of drug prescription and utilisation reviews were not extensively implemented.

The purpose of this study has been to compare teachers' differing methods of teaching mathematics and their perspectives on the learning process in a municipal school to a Waldorf school. The study has examined which approach best promotes student engagement and learning in mathematics in the first three years of schooling. The study is based on four interviews. The informants? accounts are interpreted using theories from previous research.

The purpose of this study is to see how adolescent students in high school formulate their thoughts of death and if a belief in transcendent existence affects their thoughts. The study was done on two separate schools, one municipal school and one private religious school, in minor cities in Sweden. The method used was qualitative inquiries and the amount of participants was four from each school, eight in total. The result of the study showed that six out of eight participants had a belief of a transcendent existence, three from the municipal school and three from the religious private school. The result also showed that the participants from the municipal school that had a belief in an transcendent existence also had a belief in a form of ?afterlife?, this was however not reflected on the students in the religious private school where result showed that one out of four had a belief in a form of ?afterlife? and three view death as the final stage of existence..

Large retirement numbers and fierce competition of available labour, results in municipalities have to be more attractive as an employer. One way for the municipalities to fulfil their staffing requirement is partly to increase their recruitment efforts, and partly to educate their existing employees. Discussions about the supply of competence are therefore pressing within municipal activity. The aim of the study was to investigate how the concept of competence is used within a municipal administration. The method that has been used is Norman Fairclough?s critical discourse analysis, a method that allows multi dimensional analysis.

?Crumbs make crust? is a collection of memories, told in words and pictures. It is a praise of the ordinary person and the essentials of everyday life.I have several years of experience from working with elderly people in social home care service. There I was given the opportunity to meet different personalities and take part in their stories and everyday life. I have followed this life and collected memories and in this project I have portrayed an older generation, now looked upon only as crumbs, yet crumbs that in many ways rested on and still rests on society today..

Partille municipality is planning an extension of the building Forellen. Green environments in health care have been shown to improve the health of patients, especially in elderly care. This report addresses the possibility of using the leftover space in close connection to a dementia and short-term accommodation to a winter garden and a terrace. The report also analyzes the impact of these green spaces on the residents.The purpose is to find alternative answers on the issue through the study of nursing homes and green spaces, and that these may be useful for Partille municipality and inspiration for future projects. The goal is to get conclusions in to a report, drawings, and an oral presentation.The results show that the design of environments can affect human well-being and also be healing both mentally and physically.