By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Women who support themselves through self-employment are relatively low compared to men, in Sweden. Women make up around 30 percent of newly started enterprises. The Swedish government considers that the Swedish economical growth would increase if there were more companies. Through encouraging women to start enterprises to the same extent as men, Sweden can increase growth rate and create more employment. Despite all efforts being made, advances are not really reached.

The aim of this study is to investigate which communication strategies and channels the mu- nicipal company Falu Energi & Vatten should use in order to become more efficient in com- municating with citizens between 18 to 29 years old. The company is owned by the munici- pality of Falun and manages community services in electricity, district heating, fresh water, sewerage, metropolitan area network and waste disposal. The following theories have been used in the study: convergence culture, digital natives, information overload, communication strategies and uses & gratifications theory. The methods used in the study are 4 focus group interviews and one informant interview. The members of the focus groups where within the age range 18-29 years and lived in the city of Falun.

AbstractMatchmaking on an organisational level? about co-operation between municipal introduction-units and voluntary organisationsEssay in Political Science D, by Rebecka Johansson, spring 2006The aim of this study is to examine co-operation between municipal introduction-units, which work to integrate newly arrived immigrants and refuges, and voluntary organisations in Sweden. The essay is a comparative case study which examines three local authorities and the main questions are;- Do voluntary organisations constitute a functioning co-operation partner to the municipal introduction-units? Are there conditions for future co-operation?The answer to the questions is that there are no, or rarely any, co-operation between voluntary organisations and municipal introduction-units. It is difficult to judge whether there are conditions for future co-operation.

The scarcity of qualified forest machine operators as well as the increased competition for competent machine operators among others from the mining industry in Norrland, were the reasons to investigate what attracts and what deters active and potential forest machine operators to the occupation. An interview study was conducted among four groups with four persons in each group. The groups were students in year 1 and 3 respectively at a forestry school at upper secondary school level as well as employees of a forest company and employees of contractors. The majority of all respondents were of the opinion that their interests in machines had been important for the choice of occupation. But for the active machine operators both the interest in the forest and their interest for machines have had importance for choosing this occupation.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

AbstractThe wild forest reindeer is a subspecies of the reindeer. Wild forest reindeer earlier had awide distribution range in Sweden, but it was extinct in the middle of the 19:th centurybecause of extensive hunting. In Finland, the w.f.reindeer was extinct a few decades later bysimilar reasons. Later they migrated back to the eastern parts of Finland in the middle of the20: th century. Around 1980, the w.f.reindeer was actively rentroduced to western Finland,and there the population has had a positive development.

Background: Palliative care is something that all people should have the right to be allowed to, to be able to enjoy the qualities of life, even when someone has been afflicted with illness that cannot be cured. How do the nurses in municipal home-care deal with and prepare themselves to perform a righteous task? Aim: The aim of this study is to illuminate nurses, comprehensions of palliative care within municipal home-care. Method: The method is a questionnaire to nurses. Results: The results did comply to law and regulations.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

Aim: The aim of this thesis is to through a survey, gain information about the tenant owners knowledge concerning their own and the real estate agents rights and obligations, this to elucidate one of the factors we think play a big part in the general publics dissatisfaction about the real estate agents and the negative picture painted of them in media today. By throwing light on the assumed lack of knowledge in this area we hope to contribute to improve the information communicated to the customers so that they can feel safer when consulting a real estate agent in this matter.Our main question in this thesis is: How much knowledge does tenant owners and tenant owners to be have concerning the division of responsibilities when it comes to selling and buying a tenant owned flat and what problems can the presumed lack of knowledge in this area lead to?Method: We have used a combination of qualitative and quantitative methods. Data has been collected through a survey which we have put together and analyzed both based on the results we got from the survey but also based on the reactions we received from the participants. The results are presented both in text and in diagrams.Result & Conclusions: The results we got from the survey indicate that the knowledge among our participants is much worse than what would be desired.

The last century, forest fires have decreased in frequency due to efficient fire-suppression along with the growth of the industrial forestry. Since 1990, fire has been reintroduced under controlled forms to recreate burnt habitats. Many species that are dependent on, or benefits from, forest fires have increased since fire was reintroduced. The importance of connectivity is often addressed in ecological research. This is particularly important for species dependent on short-lived habitats such as burnt forests.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Forest management contributes to the changes in forest structure by turning heterogenous forests of varied age into homogenous forests of similar age and thus affect bird species depending on different structures or habitats which are lost during forestry. In this report, a study was made to investigate how the amount of decidious trees, dead wood and variation in tree diameter affect bird diversity. The purpose of this study was to be able to give forest management guidelines to increase bird diversity. This study was conducted by investigating 65 transects in forests of different structure south of Linköping, Sweden. Along the 65 transects, birds were inventoried as well as the vegetation.

The objective of this report was to analyse and compare vulnerability and preparation in Swedish municipal drinking water production, in case the commonly used water sources were inoperative. Methods used were a questionnaire and a less extensive study of regulations for water protection areas. The questionnaire was answered by 41 Swedish municipalities. A handful of them were companies co-owned by a few municipalities. Only one out of four municipalities had source protection areas to all their water sources and for many sources the protection was not satisfactory.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..