In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

This study looks at how probation, client experiences, and criminal policy decisions affect recidivism in Sweden. Gaining a thorough grasp of how social, organizational, and political issues interact and impact the chances of rehabilitation and reintegration is the goal. Three research questions are addressed in the study: First, what are the causes of recidivism? Second, how is probation perceived by staff and clients in terms of control and support? Thirdly, what effects do political decisions have on probation services' operations and clients' chances for recovery?? A qualitative study was conducted with semi-structured interviews with twelve respondents, eight probation clients, three probation officers and one parliamentary politician. There were six themes that discussed the issue of recidivism from different perspectives, the collected data was analyzed through thematic content analysis.

This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Modern forest owners are very familiar with forest management and forest economics. Therefore they have high demands for quality in forest operations. Guarantee of quality in the shape of self-checking activities is an important tool to guarantee a well managed forestry operation. To meet the forest owners? demands on guarantee of quality and the entrepreneurs wish of an easy method for self-checking, the forest owners association, Södra skogsägarna, has developed a new method for thinning inventory. The purpose of this study is to evaluate the method that is used for self-checking and to find ways to develop and improve of the method. The data has been collected by inventory in a number of stands with circle-area survey and with strip survey, which is method that is used for self-checking. The results show that the strip survey does not diverge more than ±10 % in measuring values of basal area, number of stems, roads share, thinning quotient, outtake of basal area and total volume compared to circle-area survey.

This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.

De svenska sjöoperativa helikoptersystemen såg sitt ljus för första gången på 1950-talet. Sedan denna pionjärålder har dessa system varit en del av den svenska marina krigföringen. Men vilken påverkan har de i realiteten haft på denna krigföring och hur har den svenska taktiken påverkats av helikoptersystemen?  Syftet med denna uppsats är att är utröna detta genom att belysa tre årtionden som har varit av stor vikt för det svenska marinflyget: 1960-talet, 1980-talet samt 2000-talet.För att lättare påvisa vilken effekt dessa system har haft på den svenska marina krigföringen så utgår denna uppsats ur den teori som inom krigsvetenskapen kallas för kombinerad bekämpning. Denna teori behandlar de fenomen och fördelar som uppstår då flera vapensystem och/eller vapenslag kombineras för att uppnå en synergieffekt på slagfältet.

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

This study is about to see whether the two models representing the strategies of lean production is to use and apply in different companies. The models are structured in two different ways in which one of them is checking the softer elements of lean production in the form of leadership and strategies. This model is called Lesat and is based on interviewquestions. The second model, called "learning to see" is about identifying flows. This, together shall then give an idea of how mature companies are when it comes to a whole in the concept of lean production, and susceptibility to use these models to their respective companies. The study is conducted in two companies, SKF couplings systems and AQ parkoprint.

There are reasons to believe that recent changes in the Swedish academic library environment create new images of identity. New information technology, changed educational methods and increasing numbers of students in higher education heavily influence the professional basis for librarians. The purpose of this essay is to examine and describe how the images of identity are conceived and expressed by staff in two university colleges in Sweden, Malmö University and Södertörn University. We define identity as the images of what the library is, what it is aiming to be in the future, what it should do and how. In a qualitative study attitudes towards and opinions of the role of the library in the university environment are investigated.

ABSTRACTBjelkenbrant, Pernilla, 2006: ANC-galan i Göteborg 1985: en analys av sången Soweto som politisk mobilisering (The ANC gala in Gothenburg in 1985: an analysis of the song Soweto as a means of political mobilisation)The political scientists Abdul Karim Bangura, Ove Nordenmark and Tor Sellström, all believe that there, during the 1980s, existed a strong and unified ?Swedish? attitude against the South African apartheid system, and Sellström points out that this position had a strong anchorage in the ANC gala in Gothenburg in 1985. Over the past few years, singing has been identified as playing a crucial role in the struggle against apartheid. The aim of this study is twofold: firstly it presents a comprehensive discussion on how song is generally considered a tool of political mobilisation, secondly it discusses how that process can be applied to the ANC-gala. Consequently, the theoretical discussion constitutes the initial part of the study.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

Holmen Skog is one of the largest forestry companies in Scandinavia and they depend heavily on a large network of forest roads for production and logistics in connection to their forestry operations. The company recently introduced a new system for planning of road management. The system will also be developed with the intention to facilitate the monitoring of actions performed by road contractors. This report will provide information to support future decisions regarding further development of the system, after its introduction. In addition to a presentation of results from interviews, the report also provides a smaller study of the different subjects associated with roads, process work and process development. The study is largely based on interviews with road contractors that perform work for Holmen Skog today.

Frölunda-Aspvik Säteri, a company just outside Stockholm within the agriculture and forestry sector, has developed a business idea around countryside tourism as a complement to their existing business. The idea is to offer a high quality and functional way of living in small cottages surrounded by beautiful nature and landscape of cultural importance. There will also be a range of additional activities available such as hunting, canoeing, cycling etc. The project should be done with minimum impact on the surrounding environment and the importance of the ecological system should be at the forefront of all business decisions. At present the company wants to have a better understanding of what the future trends are within tourism, how its business idea fits in with future trends within tourism and how to stay competitive.The purpose of this research paper is to identify the social driving forces that have an impact on people?s lifestyle and choice of holiday destination in the future, and present how these factors affect the travel industry.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.