Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

In this paper an upper level compulsory school is examined from a gender perspective. The purpose of the paper is to analyse how girls and boys acquire space in the classroom (during a Swedish lesson) and in the sports hall (during a lesson in physical education). To fullfil the purpose of this paper a seventh grade class was observed during a lesson in Swedish as well as in sports. In addition to this on pupil was interviewed. In this paper the results are compared to and measured against results from earlier research in the field. Used as a theoretical basis are Simone de Beauvoir?s theories on gender.The results attained indicate that girls and boys claims space in different ways during time in the classroom as well as in the sports hall.

This report is an attempt to clarify how religious and non-religious views-of-life [livsåskådningar] are created through the collaboration and opposition of religious and scientific elements/ideas. This with the hope of reaching a fruitful result related to the solution of world-view related conflicts, such as the ones existing between science and religion, on an individual and societal level.This is accomplished with the help of two assertions: (1) Mankind has a need to explain its existence and surroundings. (2) Religion and science has their origins in the same seed and aim to serve the same purpose, or function. Together these two assertions lay the theoretical foundations of this report which implies that all humans have an innate need of sustaining a stable world-view.The result of this report is that a final solution to world-view related conflicts are beyond reach as our mental and physical nature limits us. However there are strategies for minimizing world-view related conflicts effect on society..

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

A young adult is defined to be in the ages 16?25 and it is during these years that they step in to the job market. Many young adults feel pressured by society to have a job and to keep it. There are motivational factors such as money, activity level, variation, social contacts and personal development that drives the young adult to want a job. The purpose of the study was to examine which motivational factors are significant and the difference between the genders.

Syfte. Syftet med studien var att med accelerometri kartlägga det fysiska aktivitetsmönstret hos äldre vid två separata förtest och i slutet av en tvåmånadersperiod med ledarledd träning två gånger per vecka. En vidare målsättning var att studera överensstämmelsen mellan enkätfrågorna om fysisk aktivitet och stillasittande gentemot uppmätt accelerometer­data.Metod. En grupp 65-91 år (medel 71 år, BMI 25 kg/m2) studerades. Två förtest (F1 & F2) samt ett efter­test (E) utfördes under sista träningsveckan.

AimThe purpose of this study was to examine the relationship between physical strain and recovery in dancers at The Ballet Academy in Stockholm, Sweden. Research questions used to guide the study were: How great is the dancers experience of physical strain? Do any of the dancers show mental or physical signs of overtraining syndrome?MethodPhysical strain was studied by letting the dancers fill out a booklet catloging their intensity during practice. Utilizing a questionnaire, data was gathered regarding preceding year. To give more nuance to the data gathered, The Profile of Mood States was used to detect possible mood disturbance.

This report describes honey, its origin, properties and effects on human health. Honey has been used for a long time in most civilizations and apiculture is an important activity sector in many parts of the world. The trend is an increase in honey production but a decrease in the number of beekeepers in Sweden. Honeybees live in a highly developed society with a strong hierarchy and a well organized distribution of the tasks. They visit a broad spectrum of plants and collect nectar to store it as honey.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

Background: Children in our present society spend more time sedentary, and food has become more accessible. It is important to pay attention to obese children, because of the risk for serious diseases in the future. Obesity can also cause mental suffering for the child. Aim: The aim of this study was to describe the nurse?s care of obese children.

Previous studies have shown that economic sanctions have adverse effects on the level of human rights in sanctioned countries. The focus of research on the effects in sanctioned countries has left the question of whether economic sanctions can have a regional effect on human rights levels in countries not sanctioned in the same region. Therefore, this essay has sought to investigate if economic sanctions aimed at an individual state have a regional effect on the level of human rights in countries not sanctioned within the same region. A previous study found that economic sanctions in Latin America positively affected the level of human rights in non-sanctioned countries within the same region. This essay has examined whether the same result can be found in a region with a different level of democracy.

The purpose of my study is to describe how educators think about the play environment, the nature and its importance for the children's development and learning in preschool. The study is based on qualitative interviews with four active educators. The results of the study show that the teachers regarded the children's interests to a great extent when the different play environments were structured. They are also based on different themes that they have seen that the children were interested in, such as the fire station, hair salon or shop and café. Educators designing not only these play areas for different types of play for the children, but the different environments also have a learning purpose. The outdoor environment however attracts greater interest from children, to where they have more space to move freely in and outdoors, there are no limits to the children.

Waste appears to be a low-cost fuel compared to biofuel. This Masters thesis was conducted for Vattenfall Utveckling AB and deals with how waste in the fuel affects the performance of a SCR-catalyst. Different mechanisms of deactivation were surveyed, focusing on the poisoning mechanism. A literature study was carried out, which was used as a reference when analysing the results.Small samples (9x2x2 cm, 64 pieces) cut out from a full-scale unused honeycomb catalyst were exposed up to 1500h in two different combustion plants, Johannes in Gävle (co-combustion) and Högdalen in Stockholm (waste-combustion). The activity was measured mainly at 300°C but also at 250, 350, 375 and 400°C.

The aim of this study was to investigate a health intervention at a Swedish telecom company, with regards to behavioral, cognitive and somatic stress, experienced health, and absence due to illness. A further aim was to investigate the employees' perceptions regarding the health intervention. Questionnaires were collected from 139 employees at the customer service departments.Results indicated that the health activity bowling to some extent could predict lower behavioral stress. However, the most important predictors of stress and perceived health were lack of meaningfulness and quantitative demands. Lack of meaningfulness was also a predictor of absence due to illness.