Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Arbetsmiljöverket har under 2008 och 2009 gjort inspektioner hos Hudiksvalls kommun. Arbetsmiljöverket konstaterade i samband med dessa inspektioner att chefer och arbetsledare saknade kunskaper om arbetsmiljölagen och dess föreskrifter. En utbildningsplan inom kommunen var lagd under 2009 för att rätta till dessa brister. Hudiksvalls kommun har en önskan att veta om utbildningen i det systematiska arbetsmiljöarbetet gav förbättrade kunskaper inom området. För att ta reda på om utbildningen gav förbättrade kunskaper har en undersökning gjorts mellan två grupper, varav den ena inte har gått arbetsmiljöutbildningen.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Alcohol consumption after training and its effects on muscle gain and recovery adult menAuthor: Frida Carlstedt, Puck JanssonSupervisor: Frode SlindeExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: Today, the Swedish population exceeds the recommendations for alcohol intake while advised to move at least thirty minutes a day. It is well established what happens if you drink alcohol before a workout or if you workout the day after an alcohol intake, but it is less well established how muscle gain and recovery are affected by an intake of alcohol in the phase of recovery.Objective: The objective of this review is to investigate if there is a relation between alcohol intake after a workout and effected recovery and muscle gain. This was performed by measuring the outcomes cortisol, testosterone, creatine kinase as well as different measures of muscle strength. The issue was ?Does an intake of alcohol after training affect recovery and muscle gain??Search strategy: A systematic review in the databases PubMed and Scopus with the MeSH-terms: exercise, muscles, recovery of function, training, athletic performance, performance, sport, alcohol drinking, alcohols, alcohol and ethanol.Selection criteria: Criteria for articles to be included in this review were that they would be RCT- and human studies in healthy subjects as well as containing an ethanol intake after a physical activity that consisted of weight training in the form of resistance training or other forms of activity that promotes strength.Data collection and analysis: A systematic search for literature as mentioned above (search strategy) was performed as well as an analysis with the SBU quality review template for randomized studies, and a quality review for each measure of outcome according to Gothenburg University summarized evidence template for measures of outcome.4Main results: Many studies are authored by the same group of researchers and/or are of a lower quality.

The purpose of our study was to examine how three teachers and four students relate to the program "Fem myror" in teaching. We have been through qualitative interviews with two teachers and one special teacher received a detailed picture of how their literacy programs made in relation to the "Fem myror." Qualitative interviews have also been made with four students, a boy and three girls, in order to examine their attitude to the program. From educators? interview answers, we think we can say that the theory and practice conform to what we read in the literature may be associated with what we observed during our time in the business. The study has shown that all teachers believe the program will be a good educational tool to take to read and write.

This report describes a study of two different methods to achive the best possible result in setting out apartment details. These two methods are the setting out of details with a measuring tape from baselines and the setting out procedure with an instrument (totalstation).Through our knowledge in surveying and mapping technology and help from a carpenter, this investigation has been implemented. The setting out using a tape has been performed by letting the carpenter to set out windows, bathroom and water- and drain-details from baselines and drawing. The setting out using a surveying instrument was carried out by means of a Trimble Total Station. These two methods have been compared in order to detect and show the difference that occurs.The report shows the investigation background story from the practice of Swedish Mätcenter in Karlstad.A result of differences in accuracy and time is described in the report, as well as their theoretical consequences.

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

 AbstractTitle                                      Continuous improvement ? Motivating ICA´s  personnel to    a greater engagement.Problem                                  Getting ICA: s employees involved with continuing improvements.Purpose                                  To motivate ICA: s employees to a higher degree of commitment and    contributing with ideas and embracing approved improvements. Research questions   - How should the employees be properly motivated to contribute with   suggestions for improvement?  - What message and content should improvements send to inspire the   employees? - Witch channels should be used to capture the employee?s attention? - How can best practice be recognized and how can the knowledge be spread  through the organization?Methodology                          Initially a theory study was completed and from the results a case study were  conducted.Conclusion                             Combining success factors for continuing improvements.  To get the      employees feeling appreciated with their work. Results             By combining ten sucessfactors and trying to see the whole picture.                .

The aim of this master thesis is to study the reliefs of a Romanesque tombstone from 1130 AD, with the intention to form a plausible understanding of their meaning. During the course of the investigation, my main focus will be on collecting materials of an iconographical and historiographical nature, as they appear in previous studies. I will also use performative analysis when examining the tombstone. Consequently this thesis can be seen as a survey of history and place; early Christian iconology as well as the experience of the viewer. As a result, the 900-year-old tombstone will not only be seen as a memorial in this text, but also as a performance of one man?s faith and as representing the core message of the early Christian church.The tombstone is a rarity in Swedish art history and well worth a closer examination.

This essay examines the using of consensus method for decision making within the World Council of Churches (WCC) and the process that led to the decision to adopt its usage. The main question of my essay is why the method was introduced to the WCC and what motives lay behind its introduction. Other questions are how the consensus method works; both in theory and in practice, and what the predecessors and prototypes for the method are.The consensus method belongs to a broad Christian tradition of spiritual discernment and spiritual decision making. The New Testament, in particular Acts, gives examples of decision making in the early church which show that discerning God's will was considered essential. However the most influential model for the consensus method have been the decision making process of the Religious Society of Friends or Quakers, and also the consensus model of the Uniting Church in Australia.

Det här är en text som är ett resultat av vårt examensarbete vi genomfört under den sjätte och sista terminen på scenproduktionsutbildningen på Malmö högskola. Texten och examensarbetet utgår ifrån frågeställningar som vi arbetat med under terminen i samband med att vi ljussatt två teaterföreställningar som satts upp av Teaterhögskolan i Malmös examinerande masterelever. Vi tar upp frågor och tankar om ljuset, scenrummet och ljussättarens roll i det kreativa teamet. Syftet med detta arbete har varit att utforska hur vi kan ta hjälp av ljus och ljusdesign i skapandet av scenrummet. Hur vi definierar de rum vi arbetat i och hur det är att vara en del en produktion.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This report describes a synchronous machine model with magnetic saturation in d-axis, neutralconnection and electrical exciter interface for the transient simulator PSCAD/EMTDC. It hasbeen designed and verified in comparison to the regular machine model in EMTDC.The performance of the model is very good when incorporating a linear as well as a saturatedmagnetising inductance. The dynamic deviation is only thousandths to ten thousandths perunit. By using a cubic interpolation of the saturation curve, the model gives a good representationof the saturation effect. The open source code implementation of the synchronousmachine model gives the possibility to easily adapt the model to specific requirements.The derived model makes it possible to simulate a synchronous machine with its excitationsystems, e.g.

The Swedish curriculum says that the education will adapt and take notice of every child?s individual condition and needs. Every child has the right to development, to feel the happiness of growing and to experience satisfaction of making progress and overcome difficulties. In every class it is often children who need adapted physical education. The earlier these children can get support and practice, the bigger the chance is that they will catch up.

The aim of this master thesis is to study the reliefs of a Romanesque tombstone from 1130 AD, with the intention to form a plausible understanding of their meaning. During the course of the investigation, my main focus will be on collecting materials of an iconographical and historiographical nature, as they appear in previous studies. I will also use performative analysis when examining the tombstone. Consequently this thesis can be seen as a survey of history and place; early Christian iconology as well as the experience of the viewer. As a result, the 900-year-old tombstone will not only be seen as a memorial in this text, but also as a performance of one man?s faith and as representing the core message of the early Christian church.The tombstone is a rarity in Swedish art history and well worth a closer examination.