On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

To be able to read and write is necessary to manage well in life. It is important to get a good start in one´s reading and writing development. My purpose in this study was to find out how to teach children to read and write. Obtain knowledge about how to best help children during the early years of reading and writing development, and what is required to teach good reading and writing skills.I wanted to find out how the pedagogues work in the schools, and if they use ant special methods in their teaching. This is something that I, as a future pedagogue didn´t have much knowledge about, which is very important for my future pupils.My research method was qualitative where I interviewed three pedagogues who work whit teaching reading and writing in the early years.

Thiswork is about the parents ' perception of their children's schooling and schoolsituation. It also addresses the important and fundamental conditions when itcomes to parenting and caring of children, which is an essential andcontributory basis for children's school situation. The work also deals withthe importance of good cooperation between school and home for the children tocome to the school grounds and with the desire to learn and develop. The aim ofthis work is that through a survey get a picture of how parents feel abouttheir child's school situation. But also look at how important interplaybetween school, parents and children to the school situation to be good.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

The aim of this masters thesis is to examine the picture book canonization process in pre-schools. To succeed in this I have examined what pre-school staff believe to be the criteria of a good picture book. Together with an observation of the pre-schools current collection, other factors which can influence the collection of the picture book are included. This constitutes the foundation for a description of the pre-school picture book canon. To pursue this goal, I have used the methodology of focus group interviews with staff from two pre-schools in a middle-sized town.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel costs and the diesel electric alternative cannot compete on long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.

Diabetes mellitus is a metabolic disorder that brings great changes in every individual's way of living. The goal in diabetes treatment is that the individual will be able to live a normal life, with normal length. To achieve this there is need to avoid complications, both acute and long-term. To be able to do this this the patient need knowledge about the illness and how to adjust pharmacological treatment to diet and exercise. In this, patient education is an important part.

We have a business proposal. Instead of the consumers visit the country side in order to purshase we are interested in starting a shop with only regional produced products in the city. We have our base in a part of Sweden called Östergötland, therefore we have investigated the market for such a store in Östergötlands biggest city, called Linköping. The conclusion is that the store must sell food produced in the region. Another conlusion is that the store must be located near a bigger supermarket. Our main selling points are quality and that the food is produced in the near region.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

Bakgrund. Forskning har visat att få barn, vuxna och ungdomar når rekommendationerna gällande frukt- och grönsaksintag, fysisk aktivitet, skärmtid och regelbunden måltidsordning. I Sverige finns inga rekommendationer för skärmtid men i Kanada rekommenderas skärmtiden till max två timmar per dag. Forskning har visat tendenser till att skärmtiden ökar, samt att fysisk aktivitet och frukt- och grönsaksintaget minskar med stigande ålder.Syfte. Syftet med studien var att undersöka graden av fysisk aktivitet, skärmtid, måltidsordning och intaget av frukt och grönsaker hos gymnasieelever i Umeå.Metod.

Our aim with this study is to explore socialworkers perception of what is a good treatment is and how to establish good relationship with their clients. We have decided to limit our study with social workers in Economic assistance and Abuse Units in social servises and explore if we can discern any differences between the units. We have chosen to use qualitative methods to achieve the aim of this study. We interviewed a total of seven social workers, of which three were from Abuse unit and four were from Economic assistance unit. One of the theoretical frame we have used is Goffmans (1970, 1974) theories about social interaction in which he explains the social encounter between social workers and clients.

Happiness is often considered our ultimate goal in life. This essay explores the political im- plications of this view, through the critique of happiness found in the works of Simone de Beauvoir and Sara Ahmed. Ahmed and Beauvoir consider happiness to be harmful as a po- litical goal, since it tends to diminish dimensions of power and conflict in favor of harmony, and is not compatible with a political philosophy based on freedom or liberation. Happiness is often confused with the ethical Good, but this essay argues that happiness does not ne- cessarily entail good things. Indeed, happiness can be used to justify oppression and unjust political systems..

Eskilstuna municipality is working to be a municipality that the people who are living in it are proud of. In a way to do that two students have examined what changes are good or bad when there outdoor environment are rebuilding and changing By doing interviews with the people who are living next to two streets that already have been going through big changes and during those interviews the inhabitants have hade opportunity to explain what they are seeing as good or band changes in the surroundings. The results from these interviews have been compared to interviews with a politician`s vision for the area and white-collar workers that are working for the Eskilstuna municipality. If you want to shorten this report to a couple of sentence it would be:By planting trees and busses and letting the politicians that have a vision be part of the planning process the people that are living in that area is going to be satisfied..

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.