The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The purpose of this study is to examine some after-school teachers? perceptions about the outdoor stay at the after-school care centre in the schoolyard and in the leisure- environment.Five semi-structured interviews were conducted with the after-school teachers at five after-school care centres in the Stockholm area.In the theoretical part presents the leisure- governance and ongoing research on outdoor learning, research on the school playground and kindergarten local environment affects children in their development and learning, and after-school teachers? professional identity.The theoretical foundation is based on the phenomenographic approach.The questions are:? What is outdoor education according to the after-school teachers?? According to after-school teachers, what educational opportunities are provided by the schoolyard and the local environment?? How do the after-school teachers use the schoolyard and local environment?The result shows that outdoor education can be a knowledge invigorating complement to the indoor teaching and a way for the after-school centre to supplement the compulsory schoolday. The play outdoors can help to increase children's social development, creativity and imagination. The after-school teachers used the schoolyard and local environment for various purposes which may be due to different circumstances, knowledge and experience to carry out educational activities outdoors. But it may also depend on whether the after-school teacher focuses on the regular school day or in the afternoon at the after-school care centre..

This report describes a study of how educationalists, from one preschool group, approach to and respond to children ?s creative activity in preschool. To answer the survey ?s purpose I used four research questions, which is the following:-What function do the educationalists give the creative activity in the working?-How do they see the importance of thecreative activity for thechild and its development?-How doeducationalists considerthat theyrespond to the child's creative activity?-Is thereany norms surrounding creative activity in preschool?The theoretical base of the study is rooted in the sociocultural perspective, where creative activity and visual arts can be seen as mediating cultural tools. The method is a qualitative interview of five preschooleducationalists.

The purpose of this study is to examine how outdoor education (friluftsliv) in upper secondary school is perceived by both students and teachers, and to identify the conditions that influence their motivation and commitment to participate in outdoor education activities. The study also aims to analyze the significance of students previous experiences on their perceptions of outdoor education in school. The following research questions were investigated: ? ? ? ?Which factors do students and teachers believe promote or hinder students engagement in outdoor education in upper secondary school? ? ? ? ?How do students and teachers explain the ways in which previous experiences of outdoor activities affect students engagement and motivation in outdoor education? ? ? ? ?How do students and teachers perceive that organizational conditions and teaching design influence the possibilities of creating meaningful outdoor education? The study is theoretically based on Self-Determination Theory (SDT) (Deci & Ryan, 2000) and Sense of Coherence (SOC) (Antonovsky, 1991). SDT was used to understand how autonomy, competence, and solidarity influence student?s motivation, while SOC highlights how comprehensibility, manageability, and meaningfulness shape student?s experiences of outdoor education.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

The concept of school forest was drafted in 1970 by the Forest in School organization and is defined as an area occupied by a school for outdoor educational activity. The main purpose of this study was to examine how schools use the school forest in practice, how it can be linked to the forest as an ecosystem service and find out how the forest is taken into consideration in the spatial planning. The study is mainly qualitative in nature and has been based on interviews conducted with educators engaged in outdoor education at four selected schools in a municipality in Sweden. Focus has been on the cultural ecosystem services for school forest, for example the physical characteristics that are considered as positive, forest influence on students' physical / mental health and the educational benefits available to be in the woods. Search has also been made to see how the forest is taken into consideration in the spatial planning and also what a contract agreements involves.

AimThe aim with this essay was to find out what the personal in the primary care of Värmdö have for attitude to work with physical activity in prevention and treatment of diseases, how they work with the method today and how they think about working with the method in the future. Following questions were in focus of the study: How are they working in the primary care of Värmdö today with physical activity in prevention and treatment of diseases? What is the attitude to work with physical activity in prevention and treatment of diseases? And how do they want to work with physical activity in prevention and treatment of diseases in the future?MethodThe study includes all doctors, nurses and physiotherapists in Gustavsberg and Djurö primary care in Värmdö. To get answers on the question of issue was a questionnaire handed out. 82 % answered, which means that 45 of totally 55 employed in both primary care units answered the questinnaire.Results44 of 45 asked reported that they give verbal advice about physical activity to their patients today.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

I denna systematiska litteraturstudie sammanställs forskning om ämnet utomhusmatematik. Insamlingen av datan har skett via sökningar i databasen ERIC (Ebsco) efter vetenskapligt granskade artiklar. Artiklarna har analyserats och resultatet av studien har gett en tydligare inblick av utomhusmatematik, men även om utomhuspedagogik. Det som återkommer är sambandet mellan matematiken och elevernas vardag, att eleverna måste förstå dessa kopplingar för att kunna utvecklas i matematiken. Studien har visat på vikten av elevdelaktighet, problemlösning samt för- respektive nackdelar med utomhusmatematik.

Qvarfordt, K (2014). Physical activity on prescription, the individual experience. Thesisin Public Health. School of Health and Work, University of Gävle.In order to increase physical activity and to create a better health licensed staff mayprescribe physical activity to patients. The purpose of this paper is to find out how fiveindividuals experienced getting Physical activity on Prescription, FaR ®.

Our lives in urban areas are becoming more and more inactive with negative effects on our mental and physical health. Natural environments and physical activity have the power to both prevent and reduce mental fatigue. Meanwhile we engage ourselves with physical activity, the nature fascinates us with its complexity. In April 2006, some of the visitors to the recreational area of Skrylle were asked to fill in a questionnaire which included questions about their habits within physical activity and the experience of nature. The questionnaires were then divided into two groups: those filled out by persons who exercise on regular basis (i.e. three or several times/week) and those who rarely exercise.

One of the importent things that preschool has to learn are to treat each other as different individuals. That´s why It´s sp importent that we as pedagogues are aware of the fact that boys and girls are treated different so we can act of our experiences and learn to concentrate on the childrens individuals. We as adults have to set a good exampel.The aim of this stydy was to find out if the pedagogues treat the children different because of their gender. The purpose was also to se if there were any differences when the children were indoor or outdoor. This study is based on eight observations at two preschools in different activities outdoor  and indoors the preschool.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Boström, Johanna & Fahlander, Ann. (2011).Friskvård på arbetsplatsen. En nulägesanalys på Fastighetsförvaltning AB (A workplace physical activity intervention. An analysis of the situation at Fastighetsförvaltning AB). Bachelor Essay in Swedish.

AimsThe aim of this study was to conclude whether women living and staff working in a women´s shelter feel experience a need of physical activity in the shelter and also what thoughts women living and staff working in the shelter have regarding possible access to physical activity. Following questions were adressed: Does women living and staff working in the shelter experience that there is a need of physical activity in the shelter? What does women living, and staff working, in the shelter think about the physical activity conducted in the shelter? Why does the women living in the shelter choose to participate in the physical activity? Are there any connections between symptoms which battered women can suffer from and symptoms which scientific studies say can be reduced by physical activity?MethodsThe study is based on five interviews in order to understand and illustrate how women living in a shelter relate to physical activity. The answers from the interviews has been correlated to scientific results and other literature in the area. Literature studies have also derived background information as well as a deeper knowledge regarding in what way violence against women affect the abused woman.ResultsThe results show a need for physical activity at the women?s shelter where this study was conducted.