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.

Syftet med studien är att beskriva tandhygienisternas uppfattning om parodontal stödbehandling och få en inblick hur behandlingen fungerar i praktiken. För att få ett bredare faktaunderlag till ämnet bearbetades litteratur från referenslitteratur och tidskrifter. Studien bygger på en kvalitativ innehållsanalys, för att kunna utföra intervjuerna begränsades området, där Malmö var mest praktiskt i förhållande till tiden. För att begränsa studien ytterligare gjordes djupintervjuer med totalt tre tandhygienister som arbetar inom folktandvården samt privat sektor. Till grund för intervjuerna utarbetades en intervjuguide fram, för att ta del utav informanternas kunskaper och erfarenheter. Resultatet visar att parodontal stödbehandling definieras och beskrivs på olika sätt men överlag har tandhygienisterna samma uppfattningar om vad som ingår i parodontal stödbehandling och när det är indicerat.

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 den här uppsatsen var att få en förbättrad förståelse av hur unga chefer upplever sitt arbete inom offentlig sektor och hur det psykiska välbefinnandet påverkas av arbetsbelastningen. Undersökningen har gjorts utifrån semistrukturerade intervjuer med fyra enhetschefer om deras upplevelser av arbetskrav samt psykiska välbefinnande där analysprocessen samt grunden för studien följer den fenomenologiska ansatsen. Resultatet visar utifrån chefernas upplevelser att det finns starka samband att det psykiska välbefinnandet påverkas negativt av för hög arbetsbelastning. De tydliga faktorer som skapar ohälsan är arbetsansvaret, arbetstiderna och också de höga ambitioner som chefer kan ha. Studien konstaterar hur yngre chefer har större tendens till stressrelaterade sjukdomar till följd av arbetspressen som unga chefer anses ha.

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.                .

Syftet med studien var att beskriva arbetsterapeuters erfarenhet av att använda instrumentet Mini Mental Test (MMT) vid utredning och interventioner för personer med demens. Inklusionskriterier för att delta i studien var att deltagarna ska vara legitimerade arbetsterapeuter verksamma inom landsting eller kommun i Kalmar-, Östergötlands- och Västernorrlands län, samt att deltagarna har erfarenhet av instrumentet Mini Mental Test vid utredning och interventioner för personer med demens. Totalt medverkade sju arbetsterapeuter i studien. Data samlades in genom semi-strukturerade intervjuer med stöd av en intervjuguide och insamlad data analyserades utifrån en kvalitativ innehållsanalys. Analys av data resulterade i tre kategorier ?Logiskt men inte tillräckligt?, ?Användandet av resultatet för arbetsterapeuter och andra professioner? och ?Faktorer som påverkar och vikten av förberedelse?.

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.

Syftet med denna litteraturstudie var att undersöka om nutritionstillskott, tryckavlastning och typ av förband har någon påvisad effekt på läkningen av trycksår. Litteraturstudien grundar sig på Goodmans systematiska tillvägagångssätt. Litteratursökningen gjordes i CINAHL, PubMed och The Cochrane Library samt att artiklar som inte var tillgängliga i fulltext via någon av databaserna söktes via Samsök. Granskning och kvalitetsbedömning av artiklarna gjordes individuellt utav författarna oberoende av varandra utefter ett modifierat granskningsprotokoll. Elva artiklar av varierande kvalitet inkluderades i litteraturstudien.

One of the largest work areas for speech and language pathologists is intervention for children with speech and language disorders. The purpose of the present study was to describe and analyze the clinical management of language impairment in children by studying and comparing medical records and literature from the years 2000 and 2009. The present study is a sequel to two previously published papers by Christina Samuelsson (1997; 1999), in which medical records and literature from the 1920-, 60- and 70?s were studied and a paper by Helén Sämfors (2001), in which the years 1985 and 1995 were studied. The medical records used in the present study came from a medical ward for speech and language pathology at a university hospital in Sweden. The results showed that significantly more children were referred to the clinic for speech and language problems in 2009 than in 2000, and more children were treated for their impairments.

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.

Aktivitetsbalans är ett dynamiskt fenomen som påverkas av förändringar i den fysiska miljön samt i vilket stadium i livet individer befinner sig i. Aktivitetsbalans beskrivs även som ett generellt begrepp som bidrar till hälsa och välbefinnande. Tidigare forskning visar att vuxna med ett fysiskt funktionshinder har en mindre social umgängeskrets än vuxna utan fysiskt funktionshinder. Forskning visar också att vuxna med ett fysiskt funktionshinder är mindre nöjda med sitt arbete, sin ekonomiska situation, sina relationer samt livet i helhet. Tidigare studier visar också på att vuxna med ett fysiskt funktionshinder har ett svagt socialt nätverk, svårigheter att delta i fritidsaktiviteter, svårigheter att få ett heltidsarbete.

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.

ABSTRACTIn this study, five people were interviewed who are involved in a drug-assisted program for opiate addiction, also called substitution program. The meaning of substitution is that these clients' drug addiction is replaced with substitute preparations, either methadone or Subutex in an orderly manner. The clients of the researcher decided to study the substitution program have all been a heavy opiate addiction for years. Their participation in the replacement program is more than two years, and those who have been around the longest have been in the program for six years, so long as the substitution program has existed in Visby.This is a qualitative study in which interviews are conducted face to face with each individual client, and the interview was unstructured in the sense that no specific issues made in advance. The interviews have been themed, and the researcher has gone through various areas of life around the respondent.