The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

This bachelor´s thesis wants to look closer at librarians´ experiences of comics, manga and graphic novels. In order to bring these experiences forward qualitative interviews and the method of phenomenography was used. The material was then examend againstna theory of previous research, revealing that the problems librarians in Sweden face with these media are largely the same as the problems faced by librarians in other parts of the world. It also became clear that the participating librarians held a positive attitude to the presence of comics, manga and graphic novles in their libraries..

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research.

The purpose of the present study is to describe adult second language learners? experiences of mathematics learning from a past and contemporary perspective. What experiences in mathematics do they bring? What does it mean to learn Mathematics through their new language?The study is based on life-world narratives from five second language students with another native language than Swedish. Today they all study at a Swedish folk high school, at upper secondary level and they have previously studied at this level in Mathematics. The result shows that the meeting with the Swedish school and folk high school context is confusing.

This study intends to examine why the Swedish children?s programme Bolibompa is produced the way it is during a larger catastrophe. Our intention was to find out how the editorial staff, in the children?s department in the public service television of Sweden (SVT),was handling the Estonia disaster, the September 11 attacks and the Asian Tsunami. To accomplish that, we first had to find out how the children?s programme looked during these catastrophes and also understand how the editorial staff was working with children?s programme during ordinary days.To achieve our purpose we have been interviewing five persons from SVT, who was involved in producing the children?s programme during these three catastrophes.

Introduction: Balance is a complicated term which includes a static, dynamic and functional part. These parts have, during a long period of time, been included into the existing training programs through several different balance exercises, which aim to prevent sports injuries mostly focused on the knee and ankle. In floorball these injuries are common and a sports injury prevention program is required.Purpose: The purpose is to explain the balance term and relate it to injury prevention training and the existing theories. A second purpose is to see whether five weeks of balance training increases the balance ability in female floorball players and thereby increase the test values in the two tests.Method: Twenty female floorball players participated in the study and were divided into a training group and a control group. They performed a Star excursion balance test (SEBT) and a Multiple single leg hop stabilization test (MSLHST) before and after a five week training period, containing exercises of balance.Results: The training group showed improvement after the training period, however only one significant result was found.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

Denna rapport presenterar design och implementation av ett system för hantering av länkar i ett innehållshanteringssystem för webben ? Roxen CMS. Länkhantering innebär att länkar inom en webbplats lagras i en central databas för att senare kunna uppdateras och behandlas då resurser ?yttas, så att länkar alltid hålls aktuella och konsistenta.Det hela utmynnar i en lösning där länkar i dokument ersätts med länkreferenser, som slås upp mot databasen när dokumentet visas. Design och implementation tar hänsyn till dagens funktionalitet i Roxen CMS..

Today?s environmental discussions have led to more progress in the different transportareas. To ride a bicycle is often one of the most efficient alternative when it comes totransport. An Electric bike is, and makes transportation more efficient than a regularbicycle. Electric bicycles do not affect the environment significantly and allows moreconvenient transportation than ordinary bicycles do.

The Master Thesis has been carried out in cooperation with Silva Sweden AB and the objective was to develop a new product concept within the product category for everyday exercise. The purpose of the thesis was to use and analyze methods and tools which aid creativity and concept creation in order to make method recommendations for future projects.During the thesis a number of customer needs were identified, which in turn were translated into 20 concepts. On a concept decision meeting a pedometer-based concept was chosen for development. The new pedometer is in addition to counting steps also able to measure and calculate the user?s total climbed height during a day and present this graphically in comparison to famous monuments or distances.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

The thesis treats how the German public libraries originated and how they were affected by the Nazi era. It deals with how the library system began to cover the whole nation, and describes the struggle between public libraries and commercial and religious ditto. It also treats the weedings out and what happened to the staff and the stocks between 1933 and 1945.Furthermore it gives a picture of what books one could find in a German public library,and how these volumes were catalogued and classified. Moreover it describes how thelibraries managed during the Second World War, and ends by giving some topics fordiscussion and asks questions that additional research might be able to answer..