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.

The communicator has a professional role which is relatively unspecified and hard to define. To work with communication can mean several different tasks, who also might vary between different types of organizations. The purpose with our study is to clarify the professional title communicator and its meaning. By applying a power perspective on the communicators experienced professional role in meaning to find out who has the power over the communication.     Our study is made of qualitative interviews with four professional communicators working in private organizations. We have used semi structured interviews in our study which means that we before we went through with the interviews defined themes which the interviews were built upon.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

About 29 000 different services was given by the Swedish welfare state to children with disabilities within the ages 0-22 years before October first in the year 2008. Studies about children with disabilities and their experiences of their situation have rarely been done and it is therefore difficult to know how they think and feel about their lives. Both Swedish law and the UN:s convention about children?s rights states that children have the right to tell their opinion in matters that are of their concern. Thus, we don´t know much about if and how the Swedish welfare state maintain this right towards children with disabilities.

The purpose of this study is to examine sex/gender relations amongst staff in public libraries who have taken part in projects related to information technology. This is done through e-mail surveys and telephone interviews with staff who have participated in the development of the two library websites Mina bibliotek and Biblioteket.se regarding their experiences. The theoretical basis for the analysis is two gender theoretical perspectives with reference to technology. The first perspective is represented by Yvonne Hirdman?s theory concerning the gender system, in which women and men are kept apart and in which there is always a hierarchy where men are higher up, and Hanna Westberg-Wohlgemuth?s theory concerning sex marking of job-tasks.

Title: The impact of service quality on customer loyalty - when a service changes from being free to become surcharged Authors: Carl Johan Olsson, Marcus Johansson and Victor Carlsson Supervisor: Hans LundbergCourse: Bachelor thesis in business administration, 15 Credits (15 ECTS) Keywords: Service quality, customer loyalty, price movementPurposeThe purpose of this essay is to increase the understanding if the perceived quality by the service users correlates with a future loyalty to a service when it cease from being free, to become charged.? Does the perceived quality of a service by the service users affect a future loyalty to a service, when it cease from being free, to become charged?MethodIn this essay we have chosen to implement a quantitative research method based on a survey. This choice was made in order to reach a sufficient large amount of service users and empirical data to answer our problem.ConclusionsAccording to the theory, customer satisfaction can be expressed through a comparison between customer?s expectations and the experience of using a service, and there are also positive correlations between service quality and customer satisfaction. Additionally, loyalty is based on service quality and customer satisfaction.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

SAMMANFATTNINGSyfte: Syftet med denna studie var att på ett sjukhus i Mellansverige undersöka hur tillfredställda patienterna var med information om läkemedelsbiverkningar Syftet var även att undersöka grad av oro över eventuella biverkningar och jämföra om det fanns någon könskillnad gällande detta.Metod: Studiens design var en kvantitativ tvärsnittsstudie med deskriptiv och jämförande statistik. Data samlades in genom en Studiespecifik enkät. Antalet svarande var 29 inneliggande patienter under 10 veckor som uppfyllde inklusionskriterierna.Resultat: Resultatet visade att hälften av deltagarna inte hade fått information om läkemedelsbiverkningar och att 78 % uppgav sig vilja ha mer information. Nio av tio deltagare instämde till att vara oroliga över eventuella biverkningar och 64 % uppgav att de var osäkra eller inte visste vart de skulle vända sig vid frågor om biverkningar. Trots detta var drygt hälften av deltagarna delvis eller helt nöjda med den information de fått.

Today in Sweden the concept of the greyzone students that stands between the nine-year compulsory school and special school for mentally retarded children is recognised in different studies and reports. It is not obvious for this group of students to decide which category best can comply with their needs. Should they go in nine-year compulsory school or special school for mentally retarded children? In the last years there have been alarming rapports about how the share of students in special school increases. A study shows that the greyzone students are a group that distinctly is on the increase in the special school.

Uppsatsen handlar om enpersonshushållen, deras utveckling och vilka samband denna utveckling har med andra variabler för samhällsutvecklingen. Syftet är att öka kunskapen kring hushållsutvecklingen för att ge underlag för en bättre planering av samhället. Uppsatsen bygger på bearbetning och analys av allmänt tillgängliga registerdata från webbdatabaser. I uppsatsen uppmärksammas teorierna om andra demografiska transitionen och det konstateras att Sverige ligger, tillsammans med övriga nordiska länder, tidigt i denna utveckling. För Sveriges har dock utvecklingen bromsats upp och de för transitionen karaktäristiska variablerna har de senaste åren i huvudsak inte förändrat sig.

By doing a study of Stapelbäddsparken from a gender perspective I have been investigating and analysing physical planning and landscape architectural design. My intention with this thesis is to reflect on what a gender perspective in physical planning means and what kind of consequences and effects it could have on physical planning and outdoor design. Gender is something that is created, moulded and transformed by social and cultural processes. And it also includes a dimension of power concerning the knowledge of the relationships between women and men where the standard in today?s society is still men?s interests. To implement gender in my analysis of the park I have been observing how the park is used and who is using it. I have also been investigating who?s needs and wishes that has been provided for in planning and design.

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

This study gives voice to which strategies preschool teacher?s use they teach preschool children in different performance tasks. The overreaching aim of this study was to find out what teacher give expressions to, verbally and in action, and what educating strategy they use when the purpose is that the children are to learn something specific. The theoretical starting-point of the study is a phenomenography research which aims in finding and systematizing of forms of thought in terms of which people interpret significant aspects of reality. The study has a Sociocultural perspective which means that the structuring occurs through choice of which activities children have access to observe and engage in, as well as through in-person shared endeavours, including conversations, recounting of narratives, and engagement in routines and play.

Determination of serum thymidine kinase 1 (TK-1) activity is used as a tumour marker in both human and veterinary medicine. TK-1 is an intracellular enzyme involved in a salvage pathway of DNA synthesis. The expression of TK-1 is cell cycle dependent and the activity increases markedly after the G1 to S transition in the cell cycle and then declines rapidly in G2. The pronounced proliferative activity in tumour cells result in a higher TK-1 enzyme activity within the cell. The fact that the increased TK-1 activity can be measured in serum makes TK-1 a useful marker in diagnostics of neoplastic diseases and it provides information regarding prognosis and treatment effectiveness. In human medicine a radioactive based test is used to determine the TK-1 serum activity.

The fashion market is highly dynamic, and characterized complexity, abstract phenomena and creativity. Further, differences between factors such as gender, countries and social classes pose increasing challenges to fashion companies and researchers active within this area. In light of these facts, the value of creating tools that help companies and professionals active within this industry becomes evident. Much research has been focused on creating a more thorough understanding of its underlying logics and its main drivers from a business perspective, whereas knowledge regarding fashion consumers and what drives their behavior are more limited. Through this study, insights about the Swedish fashion market and its consumers are generated.