Purpose/aim: My purpose is to illustrate the significance of the language in communication with immigrants having a different native language, who suffers from dementia. The three main questions have been:How important is the native language in the communication with immigrant who suffers from dementia?What consequences can happen for the immigrant who does not understand Swedish? How can we use the salutogenesis point of view to create satisfactory care for immigrants who has difficulties to make them self understood in the Swedish language? Material/method: I made qualitative interviews with staff working in nursing homes with dementia care. I also searched scientific articles and other findings in this area of science. Main results: The best care for immigrants with dementia is nursing homes where the staff speaks the immigrant?s native language.

The aim of this thesis is to investigate the points of view of three groups of actors about their local learning center and its collaboration with the library. By interviewing groups of actors from the municipal sector, the library staff and students, I aim to investigate their associations of the learning centre, what kind of services it should offer, and how they understand the role of the library staff in specific collaboration between the public library and the adult education administration. The study design is based on Gunnar Grepperud?s and Terje Thomsen?s three missions for a local learning centre; the mission of a broker, a meeting place and a motivator. I also use Carol Kuhlthau?s levels of mediation as an approach to investigate how the actors want the library staff to work in relation to the centre.

Idén att beskatta marknader har funnits i decennier och målen är desamma i dag som de var för 80 år sedan. Nämligen att:? Harmonisera existerande regleringar genom minska antalet nationella beskattningsmetoder,? Stabilisera marknader genom att minska volatiliten och? Få in intäkterSkatte intäkterna ska sedan användas till att finansiera något annat som man önskar att finansiera i samhället.Den här uppsatsen undersöker hur skatten kan komma att påverka Sverige och presenterar bland annat att skatten som elva länder i EU kommer att införa från och med januari 2014 kommer inte bara att påverka de elva länder, utan även övriga länder inom EU som också kommer att få ökade kostnader, trots att de inte tänker implementera skatten. För Sveriges del riskerar skatten att påverkar våra pensioner, hur vi investerar, var vi investerar med mera..

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

Syftet med studien är att belysa och jämföra hur två jämnstora kommuner i Sverige har implementerat lagen om det kommunala uppföljningsansvaret för ungdomar mellan 16 och 20 år som inte studerar på ett nationellt eller specialutformat program. Vi har använt oss av en kvalitativ metod där vi har intervjuat fem personer i tre olika funktioner för att få olika perspektiv på det vi studerade. Vi fann att det praktiska arbetet skiljer sig åt mellan de båda kommunerna trots att målet är detsamma: att hitta och kartlägga alla ungdomar som befinner sig utanför gymnasieskolan och sedan erbjuda hjälp baserat på individuella intressen, behov och förutsättningar. Kommunerna har liknande verktyg för att hitta och motivera ungdomarna som t.ex. samma registreringssystem, centralt placerade utanför skolan, liknande kontaktsätt och trycker lika starkt på frivilligheten som en viktig faktor.

In December 2004 an earthquake coursed waves that hit Thailand. Over 5000 people died, and Sweden was the tourist country that has been effected the worst. The catastrophe precipitated Sweden in crises and the demand became high for Swedish government to act. Swedes followed the development via media, why media became the crucial element for how the public perceived politicians? acting.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Plant nutrients are important for all life on earth and are also important as fertiliser infood production all over the world. Because of this, plant nutrients are of great valuebut they also bring problems. As an example, the loss of nitrogen and phosphorusfrom agriculture and urban society's sewage systems contributes to some of today?smajor problems in water environment. Another problem associated with plantnutrients is that finite recourses are used in the production of mineral fertilizers.

Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

In the light of the problems the media industry are struggling with, local news reporting is only one of the challenges the news organizations are facing. When local editors is being moved to the cities the tie with the local community is being severed.The aim of this study has been to analyze how the inhabitants of Vilhelmina municipality talks about their experiences of local journalism. With methodological inspiration from the Critical discourse analysis (CDA) this study examined the discourses of local journalism, social media, journalism's role and municipal policy. The theorectical framework consisted theories of media and democracy, convergence culture and discourse theory.The survey was conducted with four focus groups interviews. The focus groups were divided in different cathegories based on the participants experiences, ages and employment.

On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax.When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible.Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform.