The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

BackgroundMigraine is a comprehensive endemic disease who is affecting both women and men, but with higher prevalence among women because of hormonal factors. Risk factors for the disease are female gender, hereditariness, depression and socio-economic factors. Migraine can be triggered by factors like stress, menstruation, irregular routines for sleep and unbalanced meals and diet. Migraine is a condition that causes a big suffering for the affected individuals.AimThe aim of this study was to describe individuals' experiences of how migraine is affecting the daily life, out of the aspects like working life, family life and social life.MethodA literature overview was maintained, and eight qualitative studies and two quantitative studies between the years 2003- 2014 were analyzed.ResultsThe analysis of the articles lead to one main theme; "Guilt, compensating and restrictions" and seven subthemes "Not being able to perform their best", "Met with incomprehension", "Not being able to take care of home and children", "Not enough", "Avoiding activities", "Always be prepared" and "Living with restrictions".ConclusionMigraine is affecting the daily life among these individuals in a great extent. The disease makes it hard to perform well at work.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

SyfteSyftet med denna studie var att klarlägga om det finns något samband mellan anterior knälaxitet, mätt med KT-1000, och "funktion i sport och fritid" respektive "knärelaterad livskvalitet", enligt Knee injury and Osteoarthrits Outcome Score (KOOS), 6-8 månader efter en främre korsbandsrekonstruktion. Ett annat syfte var att studera om det föreligger någon könsskillnad avseende dessa parametrar.MetodDenna undersökning är baserad på ett prospektivt insamlat registermaterial från Svenska korsbandsregistret samt från Capio Artro Clinic´s IT-register avseende patienter som genomgått främre korsbandsrekonstruktion med hamstringsgraft.Urvalet av patienterna (18-35 år) gjordes konsekutivt under åren 2010-2011 bland de ortopedkirurger som gjort flest antal operationer under denna period, vilket kom att omfatta 427 patienter. Baserat på inklusions- och exklusionskriterier kvarstod 100 patienter. En powerberäkning visade på behov av 58 patienter, 29 män och 29 kvinnor. En jämn fördelning, mellan män och kvinnor gjordes genom lottning.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The cost of forwarding corresponds to about one tenth of the forestry industries raw material cost. This gives a motive to do good follow-ups to get a good overview of the forwarding distance and, thus, enable improvements. Follow-ups are also justified by the possibility to make more accurate calculations of the harvesting costs, if better estimations of forwarding distance are achieved. Today (2009) Stora Enso has GPS and vehicle-computers in most of their forwarders. These are used mainly for the forwarder to follow the tracks of the harvester and for the planning leader to see how the forwarder has been driving within the stand.

This two years master?s thesis in Library and Information Science examines book reviews and articles aboutbooks and authorship in media directed to children between the ages of 8 and 14. The aim is to increase knowledgeof children?s reading choices and view of reading. This is motivated by the decrease in literacy and sparetime reading among Swedish children and adolescents.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Background: Pressure ulcer is a complication that arises often due to a lowered general condition. Pressure ulcer arise because of long term compressive load application. That?s why it?s of utmost importance as a nurse to work in preventive ways, as the pressure ulcer lead to physical, psychological and social consequences for the patient. Purpose: The purpose was to describe the patients experiences of living with pressure ulcer.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The abrupt and early weaning of intensively kept lambs may have serious animal welfare implications, but relatively little is known about this. Weaning includes the breaking of the mother-young bond and abrupt replacement of milk by solid food, often coinciding with changes in the (social) environment. Altogether, these changes are likely to affect lamb welfare significantly. This study aimed to establish how strong and persistent lamb welfare is impaired following abrupt weaning by means of measuring behaviour parameters indicative of affective state. Also, we investigated the existence of a diurnal rhythm in play behaviour, which is considered an important indicator of positive affect and good welfare.

Background: More than half of the elderly (65-84 years) in Sweden have problems with hearing. In some studiesit?s discussed if age related hearing loss or presbyacusis is a part of natural aging or if it depends on underlyingfactors.The purpose of this literature study was to analyse scientific papers which illustrate correlations between lessknown underlying factors and presbyacusis, defined from psychoacoustic and/or neurofysiological tests.Material and method; Literature study where scientific papers, relevant to the purpose of the study and thequestions at issue were found in the database PubMed.The result shows that cardiovascular disease, hormones, diet and drugs have an influence on presbyacusis. Thehealth condition of the individual and their lifestyle matters, likewise estrogen which according to the results of 2studies has a protective effect on hearing.Conclusion; The studies show that heart attack and high systolic blood pressure in women have a correlation topresbyacusis, but not in men, - the hormone estrogen, - some vitamins, antioxidants and diet have a protectiveeffect on hearing and studies show that smoking and alcohol have negative effects..

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The purpose of this study is to improve our understanding of how immigrant children become included in some preschools. With immigrant children we meant those children who immigrated to Sweden. In order to achieve our purpose we have chosen to find out some educators' perceptions about inclusion and which strategies they use to include immigrant children.To realize the study purpose, we have chosen to use qualitative interviews as a method. We conducted interviews with sex educators who worked in two preschools. The empirical materials we got from the interviews formed the basis for our analysis.The analysis of our collected data was based on our theories and conceptions.