Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

The purpose of our study was to examine how three teachers and four students relate to the program "Fem myror" in teaching. We have been through qualitative interviews with two teachers and one special teacher received a detailed picture of how their literacy programs made in relation to the "Fem myror." Qualitative interviews have also been made with four students, a boy and three girls, in order to examine their attitude to the program. From educators? interview answers, we think we can say that the theory and practice conform to what we read in the literature may be associated with what we observed during our time in the business. The study has shown that all teachers believe the program will be a good educational tool to take to read and write.

Syftet med denna systematiska litteraturstudie var att undersöka hur patienter upplever sitt venösa bensår och dess omvårdnadsåtgärder. Litteraturstudien grundades på metod av Forsberg & Wengström (2003). Tio vetenskapliga kvalitativa artiklar inkluderades i litteraturstudien. Resultatet visade på att patienters upplevelser av venösa bensår hade en negativ inverkan på livet. Hos patienterna fanns en ständig oro och rädsla för eventuella komplikationer, yttre våld mot såret samt känslor av hopplöshet gällande sårläkningen.

This report describes a study of two different methods to achive the best possible result in setting out apartment details. These two methods are the setting out of details with a measuring tape from baselines and the setting out procedure with an instrument (totalstation).Through our knowledge in surveying and mapping technology and help from a carpenter, this investigation has been implemented. The setting out using a tape has been performed by letting the carpenter to set out windows, bathroom and water- and drain-details from baselines and drawing. The setting out using a surveying instrument was carried out by means of a Trimble Total Station. These two methods have been compared in order to detect and show the difference that occurs.The report shows the investigation background story from the practice of Swedish Mätcenter in Karlstad.A result of differences in accuracy and time is described in the report, as well as their theoretical consequences.

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

 AbstractTitle                                      Continuous improvement ? Motivating ICA´s  personnel to    a greater engagement.Problem                                  Getting ICA: s employees involved with continuing improvements.Purpose                                  To motivate ICA: s employees to a higher degree of commitment and    contributing with ideas and embracing approved improvements. Research questions   - How should the employees be properly motivated to contribute with   suggestions for improvement?  - What message and content should improvements send to inspire the   employees? - Witch channels should be used to capture the employee?s attention? - How can best practice be recognized and how can the knowledge be spread  through the organization?Methodology                          Initially a theory study was completed and from the results a case study were  conducted.Conclusion                             Combining success factors for continuing improvements.  To get the      employees feeling appreciated with their work. Results             By combining ten sucessfactors and trying to see the whole picture.                .

This essay examines the using of consensus method for decision making within the World Council of Churches (WCC) and the process that led to the decision to adopt its usage. The main question of my essay is why the method was introduced to the WCC and what motives lay behind its introduction. Other questions are how the consensus method works; both in theory and in practice, and what the predecessors and prototypes for the method are.The consensus method belongs to a broad Christian tradition of spiritual discernment and spiritual decision making. The New Testament, in particular Acts, gives examples of decision making in the early church which show that discerning God's will was considered essential. However the most influential model for the consensus method have been the decision making process of the Religious Society of Friends or Quakers, and also the consensus model of the Uniting Church in Australia.

Venous leg ulcers are a chronic disease mostly among elderly individuals. The leg ulcers are often painful and interfere with the individual?s daily life. The aim of this literature review was to describe individuals? experiences of living with venous leg ulcers.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The Swedish curriculum says that the education will adapt and take notice of every child?s individual condition and needs. Every child has the right to development, to feel the happiness of growing and to experience satisfaction of making progress and overcome difficulties. In every class it is often children who need adapted physical education. The earlier these children can get support and practice, the bigger the chance is that they will catch up.

Patients with COPD (chronically obstuctive pulmonary disease) often experience acute episodes of the disease. On these occasions it is usual that the ambulance nurse is the patients first contact in the care. The purpose of this study is to describe patients' experiences in acute condition of the disease COPD and the Pre-hospital nursing. The method was systematic literature review with content analysis. The results show four prominent themes on the basis of patients' experiences.

Till studenter och färdiga sjuksköterskor har det lärts ut att empati och medkänsla är ett av de viktigaste verktygen i mötet med våra patienter och deras lidande. Trots detta diskuteras det väldigt sällan hur denna egenskap också gör sjuksköterskor sårbara i sitt yrke. Att traumatiska händelser och patienters lidande även kan orsaka lidande hos sjuksköterskan är nästan tabu. Det verkar förväntas av en sjuksköterska att hantera traumatiska upplevelser snabbt och utan vidare reflektioner eller diskussioner. Att lida när andra lider eller varit med om något hemskt kan kanske ses som egoistiskt. Syftet med denna litteraturstudie var att ta reda på hur sjuksköterskans mellanmänskliga relationer påverkas av den stress som arbete med trauman och traumatiserade patienter innebär.

Syftet med denna litteraturstudie var att belysa hur livet förändras hos patienter som fått genomgå en stomioperation. Metoden som användes var en litteraturstudie och inkluderade både kvalitativa och kvantitativa artiklar. Tio studier inkluderades och resultatet presenterades under de tre huvudrubrikerna sexualitet, psykologiskt samt socialt. Resultatet visade att patienter med stomi har stort behov av information och stöd från närstående. Den egna kroppsbilden påverkas mycket visade många studier.

Sjuksköterskornas arbetsvardag bestod av att ofta möta lidande och död hos sina patienter. De behövde i sitt arbete strategier för att hantera sina psykiska och känslomässiga reaktioner. Syftet med arbetet var att undersöka sjuksköterskans reaktioner och bearbetningsmetoder av traumatiska händelser uppkomna i arbetet. Metoden var litteraturstudie. Artiklarna analyserades enligt Evidence Based Nursing (EBN) gjord av Flemming (1998).