This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Få studier är gjorda om intrahospitala transporter och i synnerhet postoperativa transporter. De studier som finns behandlar framförallt intensivvårdspatienter som transporteras till behandlingar och undersökningar. Tidigare forskning visar att den intrahospitala transporten av intensivvårdskrävande patienter är en patientsäkerhetsrisk då patienten kan få fysiska komplikationer och en förlängd vårdtid. Den postoperativa transporten av den nyopererade patienten sker dagligen inom sjukvården. För att erhålla grundläggande kunskap om denna transport genomfördes en ostrukturerad observationsstudie med fokus på patientsäkerhet.

The Swedish State Road Administration has since 1992 procured operations and maintenance of state roads on the open market. The procurement has been termed ?Grundpaket Drift?, GPD, and comprises mostly operational measures for road networks.The clients of GPD, SRA regions, have gradually changed the original documentation in order to adapt it to local conditions. This process has gradually led to that some parts of the documentation are creating problems for contractors interested in procuring jobs.This thesis tries to analyze GPD and clarify the differences that may be essential to the procurement process and to facilitate future joint working projects and processing descriptions..

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The aim of this paper is to critically examine and analyze how the informal performance about masculinities and femininity are being expressed and produced by the text and pictures in Huddinge kommuns internal magazine for the staff working within the public administration. The concrete questions are:By which patterns constructs the performance of gender in Huddinge kommuns internal magazine for the staff working within the public administration?Are the femininity and masculinities being expressed in a static way or have it changed in Huddinge kommuns internal magazine for the staff working within the public administration throw the examined years 1985, 1995 and 2006?A quantitative and qualitative method is used. The point of departure is organization theory in a gender perspective. With the gender organization theory we examine the structures, leadership, symbolics and changes through the examined years.

The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.

Non-compulsory schools in Sweden should make use of the knowledge and experience that is available in society according to the aims and objectives of the Curriculum for the Non-Compulsory School System - Lpf 94. There are however only a few studies which have focused on the contacts between non-compulsory schools and society as represented by the business world in Sweden.The purpose of this study is to examine in what ways and to what extent non-compulsory schools are following the Curriculum by using the knowledge and experience of the business world. The perspectives have been: Which contacts in the business world and which working practices from the business world are implemented in teaching in non-compulsory schools? In what way do these contacts and working practices affect the teaching and learning of business administration? The purpose of this study is also to examine if the teachers in non-compulsory schools use business information and different kinds of business knowledge and experiences in order to keep themselves up-to-date regarding the business world. The perspectives have been: Are the teachers using up-to-date business information or business experience? Are the teachers applying a multicultural perspective in teaching business studies? In what way does this kind of information or first-hand experience affect the teaching and learning of business administration?The method used in this study was to interview seven teachers from two non-compulsory schools in Stockholm.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

Global warming is going to affect our society in many ways. One can say that the problem we face has two different sides. One of those sides has received a lot of attention, namely how we can reduce our emissions of greenhouse gases. However, because of the climate system's inertia the climate will continue to evolve over a period, no matter how much we will cut back on emissions. Because of this, we have to start adapting our society to the climate changes that we cannot influence.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.

Detta examensarbete har utförts hos Liko AB i Alvik, Luleå. De säljer främst personlyftar för rörelsehindrade människor, och deras kunder finns i Sverige och i ett 20-tal länder till. Logistikavdelningen på Liko AB har insett att transporter från dem till deras kunder är en viktig del i deras arbete. I dagsläget anlitar de till största del Schenker AB för transport och de har liten insyn i, och dålig kunskap om, den delen. Syftet med detta arbete är att kartlägga hur transport från Liko AB till kund fungerar i dagsläget.

ABSTRACT Introduction: During the past 40 years the ambulance service in Sweden has evolved from mainly being a source of transport to today?s high-tech caring facilities that enable qualified care to start already in the patient?s home. This first level of care is now provided by registered nurses and registered nurses with specialist training in pre hospital care.At the same time as the care provided is becoming more advanced, results from studies demonstrate that the amount of dispatches to patients that lack the need for ambulance care and transport is increasing. Nurses in pre-hospital care possess the knowledge, training and authority to perform an initial assessment of patients and also treat patients according to local and national guidelines. After the treatment it would sometimes be possible for the patients to remain at home without having to use ambulance transport to an emergency department or in other cases find other means of transport to hospital.

Vi har i detta arbete undersökt hur arbetssituation, med hänseende på de administrativa arbetsuppgifterna, ser ut för befälhavare inom den svenska handelsflottan och hur arbetssituationen har förändrats sedan införandet av ISMkoden. Det talas mycket inom sjöfartsbranschen om de ökade administrativa arbetsuppgifterna ombord och hur detta har påverkat arbetssituationen. Detta fick oss att vilja undersöka hur det egentligen ser ut och i vilken utsträckning en eventuell förändring har påverkat arbetssituationen både ombord och iland. Vi har i vår undersökning intervjuat befälhavare och rederirepresentanter på fyra Ro-Pax-rederier som trafikerar svenska hamnar om hur deras arbetssituation har förändrats under de senaste 15 åren med hänseende på den administrativa delen av arbetet. Undersökningen visar att det administrativa arbetet har ökat markant både ombord och iland, framförallt som ett resultat av nya regelverk och förbättrade möjligheter till kommunikation mellan fartygen och landorganisationen.

The aim of this paper is to describe how to measure welfare effect of the deregulation and increased competition of the public transport by railway in Sweden. The paper also includes a numerical example of how to measure the welfare effect. In our study we use public data from SJ regaring quantity and ticket prices for the period 1996 - 2005. We have used equivalent variation, EV, as the method to measure the welfare effect. We demonstrate how to derive the equation to calculate EV by starting with a Marschallian demand function.

Detta arbete kom till på inrådan från Jordbruksverket som tagit emot telefonsamtal från hästägare som haft problem med att få titta till sina hästar i samband med färjetransporter. Regelverket kring transport av djur är omfattande och detaljerat och man måste ta hänsyn till både den nationella djurskyddslagstiftningen och EU:s regelverk, Rådets förordning (EG 1/2005). Jordbruksverket var främst intresserade av efterlevnaden vad gäller de regler som hanterar tillsyn av hästarna samt ventilation och placering/fixering av transporten på färjan. Enligt transportföreskrifterna (DFS 2006:9) ska transporten placeras nära ett friskluftsintag och hästarnas tillstånd ska kontrolleras varannan timme under färjeöverfarten. Det är länsstyrelsens djurskyddskontrollanter som har i uppdrag att kontrollera lagens efterlevnad, både på land och till sjöss.Transport av djur ökar risken för lidanden såsom hunger, törst, obehag, smärta, frustration rädsla och oro.