By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.

This paper discusses animal welfare, and Sweden, as an EU member state, has a responsibility toensure that official animal welfare inspections are carried out in accordance with communityregulations. The first of January 2009, the welfare moved from the municipalities in to the 21county administrative boards. This restructuring was made due to the deficiencies that the auditconducted by the EU of the FVO (Food and Veterinary Office) 2003 found in the Swedishsystem. Sweden failed in coordination and inspection to ensure animal welfare.The aim of this examination paper is to shed light on animal welfare work operated in the countyof Halland and in Sweden in general. The paper focuses on a few questions.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain Violation of the principle of injury avoidance.

For innovative organizations and companies it is essential to use existing knowledge to avoid spending time and resources on already existing innovations. By using patent information, companies are able to get a picture of what is already done in their area of interest. The main purpose of the study is to examine the information use in small and medium-sized enterprises that are members of the Swedish Inventor?s Association, focusing on patent information. The study examines the use of patent information and which barriers the companies have to patent information.

Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.

Several studies has identified the locker room experience as a potential deterrent for participation in physical education. Both psychological and physical issues arise due to several factors. Psychological issues include different kinds of verbal and physical Violations, comparisons between pupils, feeling of vulnerability along with a stressful schedule. The physical environment can contribute to negative experience for pupils in terms of filthy premises and cold showers. These factors may contribute to higher absentee rates in physical education.

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a Violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?. Nine years ago the sociologist Eva Kärfve published a book that was very critical to the newborn psychiatrics diagnosing of children as a way of segregating groups in society.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

In this text I will work on three situations from my daily work as a pedagogue at preschool. The situations are about how pedagogues at preschool relate to children in difficult situations, e.g. when they pee in their pants or long for their pacifier. Those are situations which occur frequently at preschool, but they are still rarely coming up for discussions. The problem in the situations is difficult to describe which makes the essay a suitable form for me to explore and discuss it.

The purpose of this study is to investigate how the Swedish laws regulate the proactive work of employers to prevent employees from getting sexual harassed or harassed on the basis of sex. The purpose is also to investigate how employers are supposed to handle employees whom have been sexual harassed or harassed on the basis of sex. Sweden has a segregated labor market which means that women and men tends to select different professions. This leaves marks on the equality for women and men, which also has effect on the fact that women and men are being harassed in the workplace or situations associated with the work. By investigating genderresearch I am hoping to find out why more employees get sexual harassed or harassed on the basis of their sex in segregated professions.The definition of sexual harassment is unwanted behavior that alludes on sex, and thereby violates the person?s dignity.

We know that more than 2/3 of insured dogs in Sweden are put to death by a veterinarian, which means that almost one third are killed in trauma, lost or die in some other way. An unknown number of these are killed by their owner with no veterinarian involved. This graduate thesis contains a specification of the laws that control euthanasia of dogs and cats in Sweden, and the veterinary medical basics on how to perform euthanasia. The objective is also to give understanding on how pet owners choose to put their animal to death and why, and to discuss whether that is an animal welfare problem. It is legal to kill dogs and cats by shooting, using a sporting gun, provided that it is done according to laws and regulations.