This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This essay aims to examine and compare Swedish and Norwegian social work with children. It is a comparative study between two social welfare offices, in districts with similar population and problems, one located in Stockholm and one in Oslo. The main questions were; how is the work organized and carried out, what type of help and assistance is available and what kind of discretion and powers do the social workers have. In our essay we used qualitative methods mostly based on interviews, vignette questionnaires and documents, but also written research. In our analysis we used modern organisation theory and street level bureaucracy to seek explanations.The two welfare offices have similarities and differences.

The organized and controlled form of collecting consumption taxes and toll from the import and export trade goes back to the 17th century in Sweden. The customs administration and procedure were regulated by royal announcements, and the majority of the documents found in the customs archives represent thus records stipulated by such notifications. The customs archives can be used for research on several levels; the announcements reflect currents within both the domestic and foreign politics, while the account lists for financial statistics portray the extent of the trade. The various lists of compilation can be further used to follow for instance the development of different units of measurement, the expansion of tax rates, the value of trade goods or the changes in monetary units or systems. The diaries, architectural plans of the customs offices and maps of the toll areas place the customs officials and their work within the local scenery.The thesis focuses on archives deriving from customs located at harbors and on the Swedish-Norwegian border in the county of Dalarna.

The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

Carbon sequestration through restoration of degraded pastoral soils is an advocated way of mitigating global warming, and simultaneously alleviating poverty. An often proposed rehabilitation strategy is fencing of pastures, a method that was introduced to the farmers of Chepareria by the Vi-Agroforestry organization in 1987. The landscape of Chepareria changed from eroded, over-grazed grasslands, to a mixture of open-grazed commons, pastoral enclosures and cultivations. The aim of this study was to investigate (1) if the soil organic carbon (SOC) is higher inside the enclosures than on the open-grazed commons, (2) if SOC is affected by duration of fencing and (3) what effect cultivation of pastures has on the SOC. Estimations of vegetation cover and deep profile (100cm) soil sampling was performed on six clusters containing; (1) open-grazing (OG) (2) 1-5 years of fencing (FENCED(1)), (3) 7-10 years of fencing (FENCED(2)), (4) 15-23 years of fencing (FENCED(3)), (5) maize from OG (A(OG)), (6) maize from fenced pasture (A(FENCED)).

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.

The subject of this master thesis is the school library and how we find its potential unutilized. We look at this problem in connection to the democratic assignment that the Swedish school has. The purpose is to elucidate what the democratic assignment consists of and to establish the role that the school library ought to have in this assignment. To describe the democratic assignment we examine and interpret the documents that regulate school and library activities today, including UNESCO/IFLA School Library Manifesto and United Nations Convention on the Rights of the Child. We use critical ideology analysis because we consider democracy to be a sort of ideology and have a critical view of how the school library is used or rather not used in school.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents surrounding the project. The essay will further ponder over possible educational and pedagogical consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.