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.

In today?s horse keeping, there is an increasing awareness of the importance of movement and activity for the horses comfort and tenability, while tradition has it that horses should be kept in boxes and small paddocks. In order to develop housing systems that fulfils and optimizes the horses needs regarding movement and activity, we need to know more about factors that influence the activity patterns of horses. A first step is to be able to record and analyze the gaits in horses with an automated system. This could be done by use of accelerometer data.In this pilot study, existing accelerometer technique was used to characterize the different gaits in horses (walk, trot and canter) by studying how their respective signal patterns differ and how this is influenced by the size of the horse.The accelerometers being used in this study measures the movement in three different spaces; horizontal, lateral and vertical.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

Syftet med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se influenser av spridningen av modellerna ABC, TC och KC i studiens företag. Det har visat sig att företagen tillämpar ?traditionell? produktkalkylering med inspiration av ABC-modellen.

This study aims to examine how the students ethnic background affects them in their social relationships at school. The main research questions in this study have been: How does the ethnic background of students affect there social relationships with their friends at school?How does the identity creates and develop in the context of social relationships? What significance does the language that is spoken hold in the social relationships of the childrenThe main research questions have been investigated based on the students perspective, where the two main methods were individual interviews and observation on the schoolyard during recess. The interviews and observations where carried out at eight informants with three different ethnic backgrounds. The three ethnic backgrounds were Swedish, Somali, and Syrian.           The results of the study showed in the interviews that no one of the informants differentiated themselves from their friends who came from different ethnic backgrounds from which they did, they did not categorize themselves based upon their ethnicity.

The fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

Syftet med examensarbetet var att beskriva hur personer med fibromyalgi upplevde att fritidsaktiviteter påverkades av smärta. Som datainsamlingsmetod valdes en intervju. Semistrukturerade intervjuer genomfördes med tio kvinnor. Frågorna utformades från centrala begrepp i The Model of Human Occupation. Inklusionskriterierna var att deltagarna skulle ha diagnosen fibromyalgi och vara i arbetsför ålder.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.

Syfte: Studiens syfte var att undersöka samband mellan hur universitetsstudenter skattar sin fysiska aktivitetsnivå och hur de registrerar aktivitetsnivå med hjälp av dagbok samt att se om de kom upp i ACSM (American College of Sport Medicine) och WHO´s (World Health Organisation) rekommendationer.Metod: Studien hade en icke experimentell, deskriptiv och korrelerande design där 26 försökspersoner, två män och 24 kvinnor, rekryterades via anslag. De fick först svara på en enkät och därefter registrera sin aktivitet via en 7-dagars aktivitetsdagbok.Resultat: Studenterna ansåg inte att de hade en stillasittande livsstil och alla deltagare utom en ansåg sig komma upp till ACSM´s rekommendationer av fysisk aktivitet 30 minuter per dag av måttlig intensitet alla dagar i veckan. Trettiofem procent kom inte upp i WHO´s rekommendationer och av dessa överskattade 67% sin fysiska aktivitetsnivå. Sextiofem procent kom inte upp i ACSM´s rekommendationer och av dessa överskattade 94% sin aktivitetsnivå.Konklusion: Studenterna hade en låg fysisk aktivitetsnivå utifrån ACSM´s rekommendationer och majoriteten av de som inte levde upp till WHO och ACSM rekommendationer överskattade sin fysiska aktivitetsnivå. Det krävs dock mer omfattande studier för att dra några generella slutsatser då denna studie hade en skev könsfördelning och ett lågt antal deltagare.Keywords: Self-estimation, Perception, Activity diary, Physical Activity level, Overestimation. .

Literature is an important part of the daily activity in preschool and it is also a powerful tool for reinforcing different norms.The purpose of this study is to explore, through qualitative interviews, for what purpose pedagogues in preschool use literature in their daily activity and what needs these pedagogues see for non-heteronormativity literature. The study also relates the needs that pedagogues see with the basic values presented in the Swedish National Curriculum for preschool.Literature is used in preschool for a wide range of purposes including; enriching the language, getting familiarized with the written language, show diversity, reinforce norms on how to be a good friend, as a starting-point for discussion, working with a theme or to have a fun time.The needs that the pedagogues see for non-heteronormativity literature can be divided in to three categories namely there is always a need, there is only a need when somebody requires that kind of literature to identify themselves with or there is only a need when somebody is being discriminated because of not belonging to the heteronorm.The need for non-heteronormativity literature being there always corresponds with the basic values in the Swedish National Curriculum for preschool and the recommendation that the basic values are visible in the daily activity of the preschool. The other needs doesn?t correspond with this, but it matches other parts of the Swedish National Curriculum for preschool..

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.

The kitchen is one of the most important rooms in our homes. It is a place for social engagements, meetings between people and activity. How the kitchen looks today is a concept sprung from the Swedish kitchen standard of 1952. Eventhou this standard no longer exists it is a model of how kitchens are designed today. The kitchens most often sold today come from one of four major kitchen manufacturers in Sweden.My thesis investiges an alternative kitchen concept.

Syftet med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se influenser av spridningen av modellerna ABC, TC och KC i studiens företag. Det har visat sig att företagen tillämpar ?traditionell? produktkalkylering med inspiration av ABC-modellen.

Introduction: Elderly people have much to gain when it comes to physical activity andresistance training. Ageing is a process that every human being has to go through. The mostimportant physical attributes changes, when it comes to handle everyday life and ailment thatusually occurs in the later stages of life. Physical activity and resistance training may help thecommon problem among the elderly, when it comes to cope with issues of pain and strenuouseveryday life that occurs under this ailment. Objective: To identify a senior citizen´sperception about physical activity and attitudes about resistance training.