On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Purpose: The purpose of this interview study was to describe the nurses? view of their experiences of interaction with other professionals to improve the elderly patient's nutritional status in municipal elderly care.Method: The study is based on qualitative interviews with nine nurses and was analyzed according to a qualitative content analysis method.Results: The main themes that emerged: Communication among the involved, To feel secure in their role, Lack of structure. The nurses worked closely with nursing staff and cooperated more with doctors about nutrition than with the physiotherapist and occupational therapist. The nurses felt they had the main responsibility for maintaining a good nutritional status of the elderly patient and described themselves as primarily responsible for nutrition while they lacked nutritional competence equal to the responsibilities they had during the whole nutrition process. The nurses had no community dietitian?s skills and felt that the dietitian had a great responsibility and the most updated knowledge in diet and nutrition.

AbstractTitle: Communications through Social media ? new challenges for organizations Kommunikation i sociala medier ? nya utmaningar för organisationerAuthor: Jenny Lilius Location: University of Kalmar Language: Swedish Number of pages: 46 (62 including appendix) Level: BA Thesis in media and Communications StudiesAim: The main purpose of this thesis was to explore what kind of challenges organizations face when communicating through social media. Because social media is a new phenomenon the thesis also examined how organizations active in Sweden today looks upon, defines, monitoring what is said about them and uses social media today.Method: The thesis was based upon the qualitative gathering of empirical facts. Through deep interviews with five organizations and literature studies the author was able to gather the results.Theories The analysis is primarily based upon theories about organizational communications such as PR, Rogers?s diffusions of innovations and the marketing mix.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

The purpose of the study is to highlight educators' preferences and attitudes towards tablet in preschool by describing the use of this digital tool in the preschool educational activities. The use of tablet in preschool is in the study looked upon as a phenomenon. The description of the phenomenon is built on the analysis and interpretation of educators' statements about it. The research questions focus on the following aspects: educators' attitudes towards the tablet and its use in pre-school educational activities, the tablet's current area of use, the culture surrounding the use of this digital tool and the educators? statements about advantages and disadvantages of tablet's use in preschool.

The aim of our study is to explore which norms that exists in the home care service, who is sending those norms, how are they maintained and how do they affect the interactions between staff and manager? We want to deep en our knowledge about home care service as an organization and increase our understanding for the psychosocial work environment and also the importance of leadership. We mean to read the organizational culture that exists which allows us to deal with the values that influence the behavior in the organization.The study is based on a qualitative method. The data consists of two focus group interviews, one with managers from the home care service - organization and one with staff from the same organization. T he interview with the managers consisted of five participants and the corresponding figure for the second interview with the staff was eight participants.The theoretical viewpoints have been communication - theory, organizational theory and Foucault´s th eory of power.Our result indicate that norms are something that unconsciously controls us and that we have learned that there are consequences when you step out of what is normative for the group.

This bachelor thesis examines the activities and values associated with automation and technical development at four Swedish research libraries. It does so by applying textual analysis to annual reports and job advertisements from the respective libraries. The study also questions whether some assumptions of automation have changed or remain over time, and includes a short historical discussion in relation to the contemporary analysis. As an added perspective it introduces the methods and philosophies of French sociologist Bruno Latour. The author reflects on the merits of Latour in research of library automation.

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

Gender mainstreaming has been an internationally dominant policy since the mid 1990?s. In 2004, the Swedish government decided to implement gender mainstreaming within the Government Offices of Sweden. However, little research seems to have focused on the reasons for an organization's decision to implement gender mainstreaming. Consequently, the purpose of this study is to answer the question why the Government Offices of Sweden have decided to use gender mainstreaming.

Denna uppsats lyfter ut Graham Allisons tre teorier från boken Essence of decision och applicerar dessa på U 137-krisen. Krisen inträffade 1981 då en sovjetisk ubåt gick på grund utanför Karlskrona. Var och en av de tre teorierna är ursprungligen gjorda för att förklara beslutsfattandet under Kubakrisen utifrån olika perspektiv. Uppsatsen prövar de tre teorierna på U 137-krisen och utser den teori som bäst förklarar utrikespolitiskt agerande under krisen. Huvuddelen av uppsatsen beskriver de tre teorierna Rational actor model, Organizational Behavior samt Governmental Politics och applicerar dessa på U 137-krisen.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.

Introduction: In Sweden the definition of ambulance nursing is the examination and treatment of sick or injured people done by ambulance nurses during transport.  This means not only focus on the illness or injury but also the human being treated. The paramedic service must be based on the presumption that the medical needs of the patients are guaranteed, and that the expectations and demands of the public are satisfied. Competence and availability are basic terms for a well-functional paramedic service. There is a lot of pressure put on the people working with pre-hospital nursing. One mistake can lead to serious consequences for the patient.