The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse weather conditions such as high or low ambient temperature, heavy rain or strong winds. In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment. The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.

This essay is about my meeting as an educator at a preschool with a child who is deemed to be in need of special assistance. I have worked in preschools and schools for nearly fifteen years and have met a great many children with different needs during these years. I tell in this essay about my relationship with Lucas who is a child I feel need special support in his everyday life. Lucas has what we in the preschool world call impulse controlled behavior. I also feel that he is disturbed by external stimuli such as sound and he has difficulty with social interactions with friends.

Our aim of this study was to investigate barriers and opportunities for people with mental disorders getting in to the labor market. This from experiences by people whose daily job contains work rehabilitation for this group in particular. On the basis of five qualitative interviews the results showed that prejudices towards people with mental disorders are a barrier for them to get a wage labor. Furthermore the results showed that low self-esteem within the target group and also high educational demands becomes a barrier to a wage labor. The results also showed that to focus on the healthy aspects may serve as an opportunity for people with mental disorders to get in to the labor market and be able to have a paid job.

Karlsson. A (2015). Importance of spirituality and social support for quitting narcotics - Experiences of the12 step program. Bachelor thesis in Public Health science. Department of work- and public health science.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

There are no guidelines regarding how companies should design status updates on Facebook which attain good readability and engage the readers. Half the Swedish population are Facebook-users, but companies have yet to publish comprehensible messages on Facebook which effectively include the recipients. Inclusion is not just a matter of accessibility, but also of readability.Therefore, I studied how status updates should be designed on Facebook in order to increase the readability and to engage the readers. My target group is 22-32 year olds, since the company I worked with wanted to target this group. I conducted my research through literature studies, interviews with the client, analysis of past status updates, questioned an expert in social media, and organized a group interview with the target group.My research shows that status updates should contain information that is topical, informative and relevant to the target group.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

Physical activity is required for a good health and science shows a clear connection between exercise and a lower risk for disease. Still, the physical activity among the population is far from good. It is the individuals own responsibility to exercise, but the society also has a responsibility to give opportunities to exercise for the population. The aim with the study was to investigate what motivated the group of physical active people to use the Central hospital in Kristianstad?s health program.

The aim of this study was to examine musculoskeletal disorders among dental hygienists inrelation to work postures (sitting, standing, and altering) and to study differences in thegroups regarding numbers of disorders, locations and degrees. A mail questionnaire wasdistributed among 200 dental hygienists in the region of Skåne. The response rate was 79 %.The majority of the dental hygienists were working in a sitting position. Only43 dental hygienists were altering their working position and two were working in a standingposition. The results showed that 85 % of the dental hygienists have experiencedmusculoskeletal disorders in the last 12 months.

The essay deals with questions concerning the reasons, difficulties and subjects for rejoicing which various people experience when visiting "voluntarily" old, lonely people in the congregation of Trollhättan. What knowledge is developed and which values are formed? How is aging and solitude experienced? The visits are co-ordinated by two lay workers employed by the Swedish Church. The study is built on oral interviews in April and May 2003 from a questionaire using open questions. The research group consists of six women between 65-80 of age with 1-30 years´ experience.Inner reasons, contact with other people in similar situations, positive responses to visits, and meetings in the visiting service group seem to be the principal driving forces.

The theoretical background in this essay made clear that the students? knowledge about physics improve, and they express a more positive attitude towards physics as a subject, when they have access to a more laboratory-based learning style. The aim of this study is to research how the placement of the lab relative to the lecture affects the students? experiences and level of knowledge. The study involved students in year eight and was carried out during four weeks.

The purpose of this thesis is to increase the knowledge about the comprehensibility of the easy-to-read civic information. In the study I present my analysis of the content of four easy-to-read texts from four government authorities. The analysis constitutes the starting point for interviews with the target group ? people with a minor mental retardation ?, but it also reveals some possible difficulties for the intended readers. In the empirical study ten persons from the target group were asked to read a text and the comprehension was tested by oral questions about facts in the text.