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.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain Relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain Relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

Background: How a young woman approaches an abortion and how she handles its emotional impact is influenced by many factors. Mixed emotions about terminating a pregnancy are common to women of all backgrounds and circumstances. Aim: To illuminate young women´s experiences of abortions. Method: The study wasbased on literature from online databases and printed materials and involved the analysis of ten articles and one thesis. Result: Women contemplating abortion experience mixed emotions before, during, and after an abortion.

In Sweden the social assistance from a historical perspective, has been a part of the social legislation, since the 18th century. In that time called poor Relief. Through the centuries this has established the social assistance we have today. With focus on the child, we have attempted to illustrate how the social workers consider the child perspective when they are dealing with the social assistance. We wanted to get a view of how the social worker reasons about needs the children have and how they can see that the benefit has been provided for.

The treatment that women get from health care staff can influence the experience of the abortion and how women manage to coping the experience emotionally. The aim of this study was to illuminate women?s experiences in connection with an abortion. The findings show that the women?s social situation led them to the decision of abortion.

Ekonomiska nackdelar som uppstår till följd av att en verksamhet bedrivs genom flera självständiga dotterbolag istället för under ett bolag med flera driftställen avhjälps normalt med lagregler om koncernbidrag. Dessa regler är emellertid endast tillämplig på nationella koncerner, dvs. koncerner där samtliga bolag har säte i ett och samma land. Problem uppstår emellertid när de olika dotterbolagen är belägna i olika länder. Denna uppsats behandlar problematiken kring gränsöverskridande förlustutjämningar inom EU.

The goal has been to design a product for unloading and storing small gadgetsin the hallway. The aim has been to facilitate the search for importantsmall objects that people never seem to find when they need them the most.The aim has also been to provide a sense of Relief when people enter theirhome, and they can empty their pockets on one spot in a very simple yet orderlymanner. The product would be able to sort out, and make the gadgetsaccessible, take as little space as possible, be easy to use and not be perceivedas heavy and clumsy. The work has been done with close involvement of afocus group consisting of 20 people of different ages and with different occupations.The behavior of the focus group has been observed and test modelshave played a crucial role in advancing the work troughout the project. Theresult is a series of storage products for the wall, of simple shapes which canbe combined together in different ways depending on hallway and the user?sindividual taste or preference..

This study was conducted by using a qualitative textual analysis on UNICEF Sweden?s website with the purpose of problematizing the role of UNICEF Sweden in today?s globalised society. This was done in the context of how organisations of civil society have gained influence. Following questions were answered: How does UNICEF Sweden legitimise its operation? Which strategies does UNICEF Sweden use to encourage involvement and donations?The study shows how UNICEF Sweden legitimises its work by promoting a unique influence, their unique methods of work and by showing how the organisation helps the most disadvantaged children.

In the palliative care there are many close encounters between the care-taker and the care-giver. To be touched is foundational to every human being and the care-giver shows his presence to the care-taker, when he touch the care-taker. Touch is an important tool for the care-giver in the care for the care-taker. It becomes a natural way of communicating. The aim of this literature study was to describe which factors that are important, for the care-taker in the palliative care, to receive touch in the purpose of feeling well-being.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

Den 1:a januari 2005 infördes nya redovisningsregler gällande företagsförvärv. Samtliga svenska börsnoterade företag skall redovisa i enlighet med IFRS 3 Företagsförvärv och IAS 38 Immateriella tillgångar. De nya reglerna innebär bland annat att varumärken och andra immateriella tillgångar skall värderas separat från goodwill i balansräkningen. Syftet med uppsatsen är att undersöka effekten av IAS 38 på svenska företags redovisning av immateriella tillgångar, med fokus på varumärken. Studien gäller företagens hantering av varumärken vid förvärv samt värderingsmetod för dessa.

This thesis has the overall objective to develop the optimum sealing system between the retarder and transmission. Today, there is a pressure-Relief and two radial seals separation between the retarder and transmission. It has been found that carbon residue formation may occur between retarder axle and seal lips with, in some cases, leakage as a result.We have in this thesis tried to explain the phenomenon of carbon residue, how it is formed and why it can be seen just on the seals? A rig test was conducted where we show how friction, speed, transmission temperature and mitigation phases of the retarder affects temperatures in the sealing environment. Factors affecting the coke structure are reported, together with proposals for measures that provide a mitigating seal environment.

The purpose of this study was to examine the professionals´ views concerning self-harm behaviour in adolescents they meet. We interviewed nine different professionals. Our questions were: What do the professionals believe are the reasons to self-harm? How do the professionals experience self esteem and identity in adolescents with self-harm behaviour? How do the professionals look at the self-harm behaviour from a gender perspective? How do the professionals think a diagnosis can affect adolescents with self-harm behaviour? In our responses we noticed beliefs about the cause as a combination of environmental relationships and the individual who is born with a certain vulnerability. The professionals believe that the adolescents have trouble finding their identity.

The family and relatives caring for older people in Sweden lies on an old tradition. The responsibility to care for older family members has gone from family to the society. The aim of this study was to examine the needs of family caregivers and their experience of municipality support. This study includes only the family caregivers who have the main responsibility for the care of relatives and have support from the municipality. The caregivers were not allowed to work more than 50 percent in another job.