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.

Internet and the digital channels for distribution have meant big changes for the musicindustry. The physical record that has been symbolising this market for a long time is slowlybeing replaced by digital based music. The technical progress during the last ten years has ledto a democratization of music production. The amateur musicians of today can produce highquality music on their laptops and later distribute it via free music sites. MySpace andYouTube are two of the biggest sites for this free distribution and is therefore my main choiseof study.The purpose of this essay was to find out how and if these changes have made a difference formusicians without a record deal to reach an audience by themselves.

In our paper we chose to study care management in the old age care. According to the law for the social services the needs of elderly should govern the assistance they are granted. But research has shown that municipal guidelines govern the assistance and that the elderly have to adjust their needs to them. Thus there is a discrepancy between law and practice. The aim of this study was to understand how care managers relate to municipal guidelines, laws and the requests of elderly when the application for assistance is established.

Denna kandidatuppsats avhandlar tre stycken analyser av tre stycken filmscener frånfilmerna A Clockwork Orange, Reservoir Dogs och Watchmen, tre stycken exempel påscener där så kallad anempathetic music används. Denna form av musik kan beskrivassom att den distanserar sig från vad som händer i den rörliga bilden genom att förmedladen motsatta känslan, till exempel om musiken är glad och lättsam medan en våldtäktsker i bild. Denna uppsats analyserar i dessa tre analysexempel vad sådan filmmusikkan bidra med för berättarfunktioner och meningspotential i filmexemplens narrativ.Resultaten från analysen visade på att musiken i de tre valda analysexemplen bidrar tillökad reflektion hos publiken och hur detta möjliggör för att anempathetic music kan sessom empathetic mot publiken och deras tolkning av filmscenernas narrativ..

The intention of this paper was to study the integration between the students from the introductory class, and the students from a regular class. The school we studied called Arlanda Gymnasium. Where we did a study on what the municipality and the school makes for students at the school to be integrated with each other. And what the school does to achieve the educational goals set. We will also see if the school and the municipality meet and comply with criteria such as school work places.

We want to search knowledge in how teachers with a focus on after-school recreation centre estimate how their own competence is used in after- school recreation center and school and what expectations/apprehensions they have on their profession in the future. In our study we have asked teachers with a focus on after-school recreation center how they estimate that their competence has been used in after-school recreation center during the last three years. The method we have used to illustrate this is the Delphi method Nordänger (2009), where we interviewed eight respondents by e-mail. From the responses, we have found that teachers with a focus on after-school recreation center experience that their skills should get more attention in the school. They want to combine care and pedagogy that supports students' physical, intellectual, social and emotional development.

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 purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

It has long been discussed how to use music in a new way in the field of food and elderly, and in this study, the authors wanted to test this. Music is the language of emotions. It?s a powerful tool, but its effects are difficult to predict (Theorell, 2009). Malnutrition in the elderly is a serious condition that often gets overlooked (Edfors & Westergren, 2012).

Who is integrating school-holiday home? It is for the teachers, recreational pedagogue or the students? How do the students think and act to keep the different activities apart?My purpose was to study how children sort the day between school and recreational home interactions. The issues were: How do they distinguish between the different activities during the day?  See the students their stay after school program as part of the school day? Who decides whether you have to go to school, and whether you have to go to after school program? And do you really have to?I have interviewed six students at an elementary school, based from a phenomenographic perspective, I've used myself of issues that students have been able to respond from a school perspective and after-school perspective. My interview questions have been comparative in nature, where the same question have given different answers depending on whether the question focused on school or the afterschool program.

During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear.

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.

The aim of this paper is to shed some light on to what extent the process of making reality of Inclusion, as stated in International Declarations and in Government policies, has reached the actual educational activities in the school system. My chosen method is a case study, in which I have combined a survey with interviews in order to retrieve enough data for my analysis. I have also studied a number of policy documents and relevant literature. My analysis concludes, for the school that I have chosen to study, that there is still a lot to be done before inclusion becomes a reality. There are many obstacles to overcome, for instance; a constant struggle to obtain enough resources and to reach relevant levels of competence within the personnel.

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.