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.

AbstractMy task was to prepare the already designed heating list ?Stayhot? for manufacturing.I started with drawing the whole list in the CAD-program. It became obvious that some of the designed components had to be changed to work in practice.A turnable reflector couldn?t be combined with the isolation. The suggested light emitting diodes wouldn?t give enough light, so I cut them out and the problem with light remains to be solved.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

In recent years the arts institutions? role in society have changed. With increased demands on attracting greater number of visitors they use concepts from corporate marketing to communicate with greater success. Theories from museum studies show that the importance of rendering authenticity now has become the new imperative in order to retain the status of a reputable institution. This thesis aims to discuss the development of a new visual identity for the public and non-profit institution Malmö konsthall.

The health care organisation is built upon a hierarchical and gender segregated structure. The purpose of this study is to investigate and describe interprofessional relations between nurses and doctors within this context and to examine which factors may affect this relationship. The theoretical framework for the study is Yvonne Hirdman's feminist discussion on gender issues. The method consists of a literature review and includes eight scientific articles and one PhD thesis. The results show that the relationship between nurses and doctors is affected by several factors, among them power, gender and communication.

The purpose with our essay was:-          To study how personal assistants understand their occupation role.-          To describe the attitude of personal assistants to the right of self-determination of their care receivers. We have used a qualitative research method called phenomenografic. The empirical material was based on four interviews that served as the data collection methods. The interviewees were four women from two different municipalities of Middle Sweden. The interviewed personal assistants work with adult people who have mental disabilities. As a result we came up with eight categories which showed that personal assistants, despite some difficulties, perceive their careers as crucial for society?s well being. The phenomenon of self-determination was much easier to describe than to put to practice.

The purpose of this study was to examine what participants in the third phase (fas 3) of the Swedish unemployment program, Jobb- och utvecklingsgarantin, think about their situation, what they think about the program and if they feel stigmatized due to their unemployment. The data for the study was collected at one of the organizers of the program, which provides an introduction program for the participants. A qualitative method was used and the data was collected through six semi-structured interviews. The results were analyzed using Antonovskys theory of Sense of Coherence (SOC). The conclusions of the study were that the participants felt support from the staff at the organizer.

In the autumn of 2012 a debate started in Swedish media about racial stereotypes and content in children's literature. Some voices wanted to weed out titles such as Tintin i Kongo (Tintin in the Congo) and the character Lilla hjärtat from Liten Skär och alla Brokiga (Little Pink & Brokiga), while others claimed that it was against our freedom of speech. In this essay I intend to interview librarians to find out if and how the debate has affected their work with purchase and weeding. I will also analyze their purchase policy to find out if it mentions racism and how the policies are applied in practice. As theory I'm using Strömbergs theory regarding three aspects of racism and Klassons theory about three different kinds of librarian roles.

Inom vården är empati en viktig grund för vårdarbetet. Forskning har visat att om man känner en ökad empati för en person i nöd så ökar tendensen att hjälpa denne. Frågesällningarna var ifall personal blir utmattade i högre grad vid hög empati och om distansering har att göra med hur länge man har arbetat inom sitt yrke. En kvantitativ studie med 109 mentalskötare och undersköterskor påvisade signifikanta skillnader inom yrkena på empati, utmattning och distans. Undersköterskor uppvisade en högre empati än mentalskötare.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

Abstract:The aim of this study has been to investigate (theoretically as well as empirically) the problematic notions of state neutrality and political perfectionism and, in particular, the potentially vast continuum existing between these concepts both in theory and in actual political practice. In order to accomplish this, a conceptual analysis has examined (some of) the arguments for and against state neutrality and political perfectionism, different aspects of neutralism and perfectionism as well as the exact definition of the concepts of ?neutrality of justification? and ?conceptions of the good?. Using a specific (though not entirely uncontested) definition of these concepts, an empirical analysis was made of Swedish parliamentary parties and their cultural policies. The empirical part of the study seemed to confirm one of the basic premises of this study; that state neutrality and perfectionism are often (as has indeed been recognized by critics of state neutrality) intertwined in the business of everyday politics..

För att få personalen på en arbetsplats att trivas och må bra bör en mängd faktorer tas i beaktande. Faktorer som beskrivs som viktiga är rolltydlighet och rollkonflikter, balans mellan krav och kontroll, upplevelsen av socialt stöd och balans mellan ansträngning och belöning. Då syftet med studien var att undersöka vilka psykosociala arbetsmiljöfaktorer som har ett samband med hälsan hos personal inom vård och omsorg användes en enkät som mätte alla ovanstående områden. Denna enkät kompletterades med frågor gällande kontakten med vårdtagarna. Enkätundersökningen (n = 80) följdes även upp av kvalitativa intervjuer (n = 4).

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

Individer med ett psykiskt funktionshinder har varit en del av en het debatt som pågått i Sverige en längre tid. Att ha både ett psykiskt funktionshinder och ett missbruk kallas för att ha en Dubbeldiagnos, (DD). Denna studie vill undersöka hur vårdpersonal upplever sitt arbete med att motivera brukare med DD till att förändra sin dagliga livsföring. Studien baseras på kvalitativa intervjuer med vårdpersonal, sammanlagt 12 intervjuer. Vårdpersonalen upplever sitt arbete som mycket positivt men att en känsla av frustration uppkommer då framsteg sker i en mycket långsam process.