The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The discussion about high culture and popular culture in our society has been going on for decades. In few places is it as loud as within culture journalism and the critics? society, where the question of what is good taste and what is dumb entertainment constantly gets brought to the surface. Film is a particularly vulnerable area, since it is such a universally appealing and rather young medium. In America and England several studies have been performed of the reviewing society and reveiwers? use of high and low art-discourse in their writing.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

Djur har historiskt haft en central roll i människans utveckling och behandling av ohälsa, och djurs hälso- och terapifrämjande egenskaper har de senaste decennierna börjat uppmärksammas. Med syfte att utröna hur hästar kan användas i terapeutiskt arbete intervjuades sex yrkesverksamma kvinnor på två behandlingshem med hästassisterad terapi (HAT) för tonårsflickor med psykosocial problematik. Därtill enkätintervjuades fyra kvinnor som genomgått HAT. Det framkom att hästar kan utgöra terapeutiska och kommunikativa verktyg som kringgår klientens försvarsmekanismer, reducerar det hotfulla i samtals-situationer samt underlättar koncentration och anknytning. Klienten upplever ett ömsesidigt förhållande med hästen, och meningsfullhet och kärlek.

Today there is a research project undertaken by the Swedish University of Agricultural Sciences along with Wången (a highschool specialized in trotter training), which focuses on trotting horse training, performance and health. The project investigates how exercise intensity and feeding strategies affect the development of growing horses. The project includes two groups of horses where all 16 horses are fed in the same way. One group of eight individuals are trained 100% compared to conventional training and the other group are trained 20% less than the other group. All horses are trained twice a week and are out at pasture beyond that.

The values of the Swedish school system is said to be rooted in the ethics of Christianity and western humanism. Critics say that this expression can be seen as a sign of an obscured eurocentrism when world-wide accepted values is said to be cared for by Christianity and the west. The purpose of this paper is to examine how the politicians argue on this issue, why the values of the Swedish school system should be said to be cared for by the ethics of Christianity and the western humanism. I also want to examine if these arguments in fact corresponds with the worldview of eurocentrism. The examination consists of a discourse analysis review of, for example, journals of the Swedish parliament, which is later compared with the theories of eurocentrism.I believe the argumentation can be categorized in three main categories: first a conservative ideological perspective where they are driven by the notion that the Swedish culture could be defined by establishing and defending its foundations; a philosophical/religious perspective where they want to justify the indisputable values they believe should be maintained in the schools; a eurocentric/psychological perspective where they tend to express the Swedish identity by defining what is typically characteristic of ?us? and typically characteristic of ?the others?.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Equine metabolic syndrome (EMS) it?s a clinical condition that includes obesity, regional adiposity, insulin resistance (IR) and laminitis. A similar syndrome exists in human medi-cine, the metabolic syndrome (MS), were systemic hypertension also is a prominent fea-ture. The systemic hypertension seen in humans with MS is partly due to a vascular endo-thelial dysfunction with an enhanced endothelin-1 (ET-1) mediated vasoconstriction. There are indications that systemic hypertension might be a feature in EMS as well but if ET-1 is involved in the development of the systemic hypertension in horses is not known.

Ett begränsat utbud av växter kan antas påverka privatpersoners trädgårdsintresse negativt. För norra Norrland begränsas utbudet av lignoser till dem som har tillräcklig härdighet. Det kan dock antas att fler lignoser utöver de som säljs idag, har potential att användas i denna del av landet. Detta examensarbete har som syfte att ta reda på hur försäljningen av lignoser i norra Norrland ser ut idag. Vidare undersöks också om en utveckling av lignosutbudet pågår och hur arbetet med denna utveckling i så fall ser ut. Vem eller vad som kan påverka så att fler härdiga lignoser kommer ut på marknaden har varit en central frågeställning.

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

Genom tiderna har det funnits ett särskilt band mellan människan och sällskapsdjuret. Forskning tyder på att denna relation bär med sig åtskilliga fördelar för människan. I den här studien undersöks vad hästen och hunden upplevs ha för inverkan på människan. I studien intervjuades 15 kvinnor som har djurrelaterade yrken. Nio beskrev hundens inverkan och sex beskrev hästens.

The purpose of this study was to try to understand the Swedish population regarding the perceptions of the Swedish welfare system, based on the reactions that occurred after Sweden's Prime Minister Fredrik Reinfeldt's statement about raising the retirement age. Our results demonstrate that the reactions on changes in the pension system in fact rooted in a safety factor and not the change in the pension system itself, through which the Swedish welfare system acts as a safety net for the population. Further the results shows that these safety factors create a form of egoism. With an interaction between empiricism and theory, where the starting point of the material was of an inductive approach, the material abstracted into different levels from which the result emerged. The focus of this study lies in the understanding of how human beings act according to one's need for security in major changes, which may be of importance to a comprehensive understanding of changes in social structures..

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.