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.

According to the curriculum the teachers have a responsibility to adjust the activities in the classroom in order to suit the pupils and to give them the means of assistance the pupils need to be successful in their learning. The teachers should also stimulate the interest to learn and support the pupils? self esteem. One of the problems a dyslectic pupil faces is an often weak self esteem. Another is the weak phonological awareness which makes it hard to fully understand the context and to recognize different phonemes when writing.

To talk about, talk to or with children. A conversation between a child and its teacher should be more than the teacher telling the child what to do, how to act. It should be more like a respectful and reverent meeting between two people where the adult sets the tone. The purpose of this research is to investigate teachers' experiences of conversations with children in need of special assistance. Our issues: What do teachers say about how they meet children in need of support? How do teachers response to students who are in difficulty? What ability have teachers and their school's to meet children in need of support and what appear to be particularly important or problematic issues for them in that work? In order to find some answers to our questions we interviewed ten teachers at two schools.

AbstractDuring my university trip to South Africa I visit a black township called Lingehlile. There I examined the life situation and education for children and youth with mentally disabilities. I was interested in knowing more about what basic condition they have, period of school and what kind of support they get outside the school. The subjects that I have handled are a school for all, support for the person with mentally disabilities and their family, the opinion of the society, education and life after school. I got my result by two interviews.

Focus of this study was on the underlying values behind consumers buying motives at the point of purchase of meat products in Sweden. Meat consumption in Sweden has increased and in 2012, almost 50% of all meat consumed was imported (SJV, 2013). This is the case despite of the fact that consumers frequently state the importance of Swedish country of origin on the meat products they purchase (www, LRF, 2, 2006). A rising public awareness about health, environmental issues, animal welfare and food safety coupled to meat consumption and meat production is scrutinized both from media and consumers. Due to rising concerns of production-methods of meat, consumers wants to make informed purchasing decisions of the meat they purchase (BEUC, 2013).

AbstractTime after time the world is struck by humanitarian catastrophes, whether it is through a war or a natural disaster. Therefore, it is of utmost importance to have a functional and effective aid, as it is a matter of life and death. Thereby the actions of the humanitarian aid organizations are interesting. The investigation treats the three specific organizations Star of Hope, Sida and the Red Cross movement and the process from decision to action in times of war. The organizations are different from one another in many areas.

AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.

There are several possibilities for those with an eating disorder, who wishes to get treatment and recover to get help and support. But for those who are not ready to recover, there are not any help to receive. Pro-ana is a youth culture where individuals who want to achieve the anorectic ideal help and support each other. The purpose of this study was to describe and analyse the content and the need for the Pro-ana community on Internet, among young people with eating disorders. More specifically the aim was to find out how young Swedish people uses the Pro-ana communities on Internet.

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

This thesis examines the reasons to why railway projects conducted by Banverket (Swedish National Rail Administration) could be expected to cause significant effects on the environment, on which grounds the County Administrative Board and Swedish National Rail Administration base their decisions/assumptions and highlight regional differences between the different Swedish national rail administrations regions. Total 24 railway projects, conducted or being conducted, during the time period 2001 - January 2010 have been analyzed and studied. These projects represent eight different measures/activities which are dispersed throughout all five of the Swedish National Rail Administration´s different regions. Swedish legislations demands that the planner of a new railway project shall first conduct a pre-study and then conduct a public consultation which provides the participants an opportunity to provide input. The County Administrative Board shall then decide if the project could cause significant effects on the environment.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

With many different elective courses to choose between, a lot of students  experience anxiety over deciding which courses to study next semester. The  choice of a specific course can have a big impact on the students future studies  and/or employment. Therefore the anxiety is justified. At the same time the  number of students applying for a course often vary from year to year. This  creates issues for the responsible teachers because of the ever-changing  resource requirements.There are several different theories on decision making, addressing the  different time related states as well as the different habitual styles.

The aim of this study was to describe and understand parents? perspectives in aid assessment for children according to The Swedish Act (1993:387) concerning Support and Service for Persons with Certain Functional Impairments (Lag 1993:387 om stöd och service till vissa funktionshindrade, LSS). The study took place in the county of Kronoberg, Sweden, and was based on a total of nine qualitative interviews. Four interviews were made with parents? of children who has interventions according to LSS (1993:387) and five interviews were made with LSS case workers. In our study we saw that parents? perspectives often is the largest amount of information that case workers take into account when assessing aid and as a case worker you listen to the parents perspectives to capture the child?s and the family?s needs. It also came clear that the parents? perspective is not only about the child?s needs, but also includes the parent?s own needs and their family?s needs. The parents in the study felt that they made the decision about the choice of aid and considered themselves as the one who decides the family?s requirements. It turned out that treatment and understanding from the case workers was important for gaining access to the best help and making parents feel listened to. Parental responsibility was of great importance for the assessment, and it often led to disagreement between parents and case workers. During the study, we saw that power existed in the relationship between case workers and parents, but that it could be moved and changed during the time of aid assessment..

Denna kvalitativa studies syfte är att undersöka, kartlägga och analysera sociala interaktionsmönster kring beslutsprocessen på Migrationsverkets asylprövning utifrån asylbeslutsfattares perspektiv. Genom att luta sig mot teori om beslut inom ramen för administrativt beteende samt teori om ansvarfördelning analyseras empirisk data insamlat med hjälp av semistrukturerade intervjuer med beslutsfattare från olika asylprövningsenheter.Studiens resultat visar att det finns invecklade sociala interaktionsmönster i asylbeslutsfattandet samt att tre kommunikationstyper kunde identifieras; informella, formella och semiformella. Beslutsfattare växlar mellan dessa typer i beslutsprocessens olika steg. Med hjälp av utvecklade sociala kommunikationsmönster, omsätts en tidspressad beslutsplan i handling. Sammantaget påvisar studien den administrativa människans begränsade rationalitet.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.