By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

A change has occurred in terms of recruitment to teacher education. From having been an educationof high status and reputation, a reduced application rate has led to lower admission requirementsand thus that students with much lower educational qualifications entering, which in turn means thatthe education status and reputation have been reduced significantly. Mathematics, on the other hand,has always been a topic of high status and reputation. Although there are few students who chooseto study to be a mathematics teacher. By conducting a survey of students on teacher educationtoday, both with mathematics and other approaches, I wanted to get answers to my questions aboutwhat influences students' choice of education: who are the students studying to be teachers inmathematics? Do they distinguish themselves from the student teachers who studies to be teachersin other subject specializations? Pierre Bourdieu's sociological ideas about cultural capitaltransmitted from parent to child constitute the theoretical framework of the study.Early in the study, I noticed that there is a difference between students studying to be a teacher inpreschool, primary or middle school and them studying to be a teacher in secondary and highschool, especially in terms of the mathematics student teachers.

Partnering is a new and exciting way of cooperation in the Swedish construction industry. In countries like Denmark and the United Kingdom the concept has been developed during a number of years while the Swedish construction industry has been more reluctant.Partnering is seen by many as the solution to the problems that often occur in design and build contracts. Many others believe that it is a way for the big entrepreneurs to gain unfair advantage. Never the less the concept is fast getting more and more appreciation, especially in the region of Karlstad where many new buildings are built that way.We have focused on the new development of Carlstad Conference Center (CCC) which is currently built with a partnering concept. The main method that have been used in this thesis are interviews with personnel on different positions in the project.

The purpose of this study was to, from the teacher's point of view; discover pupils with reading difficulties in connection with text assignments in mathematics, the teacher's support for these students, if difficulties coincide and whether it's the mathematics teacher's responsibility to make sure pupils with reading difficulties develop their reading ability. The study is based on a qualitative method and five semistructured interviews with mathematics teachers and one language support teacher.The result shows there is a strong connection between the pupils' reading ability and their ability to manage text assignments in mathematics. A weak reading ability affects the pupil in a negative way when solving text assignments in mathematics due to wrong reading technique if the teacher is absent. It is not unusual that reading difficulties and mathematics difficulties coincide. The teacher's most important role in the learning process is to teach the pupils understanding about the reading technique in different ways and to give the pupils opportunity to get spoken texts.

Before the general election 2006 all of the Swedish parties represented in the Parliament held their political party conference. At each political party conference, the leader for respectively party held their opening speech, a speech that was covered by the press. This essay deals with how the press covers these speeches. Analysing how the different speeches were covered by the press, some tendencies regarding how the press report could be visualised. In this comparison the ?quantitative content analysis? was used.

The purpose with this degree thesis was to investigate the preschool teacher´s view onchildrens´s influence in preschool routine situations. The target group for this study ispreschool teacher´s that currently are working with children that are 1 ? 5 years of age. To manage to answer the aim of this study semi-structured interviews were conducted. I have performed interviews with five preschool teacher´s that currently work in a preschool that is situated in a medium sized city, in the county Värmland, Sweden.

AN EVALUATION OF EFFA-VÄSTERS PARENT PROGRAMME FOR PARENTS WITH CHILDREN 2-4 YEARS- A qualitative and quantitative research focused on content, effects and implementationAuthors: Fritz, Jesper & Johansson, LinaSupervisor: Koutakis, NikolausÖrebro UniversityAcademy of Law, psychology and social workSocial Work ProgramSocial Work 41-60 pointsC-essay, 15 pointsAutumn term 2008AbstractThis study is written on commission by The Unit for prevention which is a part of the Social welfare Services in the district of Örebro. The social work practice carried out by the unit is based on universal prevention, which includes providing parent programmes. The aim in this study is to describe and evaluate the EFFA-Väster parent programme, which has been compiled by social workers working at the unit, with regard to the content, effects and implementation of the program. The study is based on a non-experimental inquiry of an experimental group which has been subjected to a pre- and post test. Further, observations has been made of every program session to examine whether the program is implemented in accordance with the intention and how the program is received by the participants.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

Our purpose with this paper was to examine what effect a parent's drinking problem can have for the children in the family. A combination of literature study and qualitative interview analysis was used. The most important research questions were: How do the parent's problems affect the child? In what ways can the social network around the child help it to develop normally despite problems in the home environment? To what extent a parent's drinking problem affects a child depends on many different factors. Based on earlier research and interview data we drew the conclusion that growing up in a family where a parent has a drinking problem has a negative effect on all children.

Abstract  This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.

Support group activities for children with mentally ill parent´s, without a parallel parent group, is by far the most common form in Sweden. The activities have primarily focused on increasing the frequency of the protective factors around children. Of course, parents and the families are also influenced of children´s participating in these activities. Most studies examining support group activities for children from the child's perspective. The experiences of parent?s perspective have not been well studied.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

AbstractWith this c-composition, I am trying to give a view over what has happened in the political area and the issues that concerns environmental aid. My analyze starts in the 60-ies when the environmental debate took of. It continues trough the 70-ies, 80-ies and ends in 1994 with the report that considers the UN-conference in Rio de Janeiro 1992, ?Sustainable Aid? and what the results of the more and more important issue ?sustainable development? has offered the Swedish government ant there work with environmental aid.The question issue is: At what time in history, did the Swedisch government start to addrsess environmental aid? How did the environmental aid come to be addressed and developed in the political area from the Brundtlandreport ?Our common future? from 1987 to the UN-conference in Rio de Janeiro 1992?The result is that the environment is getting more and more important in the political arena as the knowledge about the escalating crises with the environmental problems are being taken more seriously. The problems with the environment has to be considered together with the rest of the aid- and developing questions like economy and the struggle to reduce poverty in the world.

This study, written in the form of an essay starts with the visualized narrative of a preschool preparatory training experience. The narrative illustrates a troubled conjunction between teacher and parent. The troubled conjunction concerns how long the preschool preparatory training should be. The objective of this study is to explore my own actions and with the outset of my professional role assess and learn what happens in this meeting.My question formulations are: How can I relate to parents with other expectations then mine? What kind of dialog can I hold with the parents?I closely monitor my experiences and my practical knowledge, objectively and meticulously.