In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of Beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual Beneficial rights shall be replaced by a general Beneficial right, where the Beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the Beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of Beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

I svensk rätt gäller som utgångspunkt att alla räntor är avdragsgilla. Sedan 1 januari 2013 begränsas dock rätten till avdrag för samtliga koncerninterna lån, eftersom det visat sig att bolag utnyttjat rätten till avdrag för att uppnå skattefördelar. Det finns dock undantag till begräsningen då avdrag ändå kan medges. Ett sådant undantag är den så kallade tioprocentsregeln. Regeln innebär att avdrag ändå kan medges, om det företag som faktiskt har rätt till inkomsten beskattas med minst tio procent.

There are different ways of developing a second language. The purpose of this qualitative study is to investigate whether and possibly how music, focused on singing, can improve the development of Swedish as a second language. Through interviews with three vocal teachers, from three different schools in Sweden, and observations of one of the vocal teachers, information about how they work and think about the subject has been collected. The vocal teachers teach groups of second language learners by singing songs made especially for second language learning. The vocal teachers consider singing Beneficial in the development of the pronunciation and improvement of the prosody, which affects the students? capacity to sound like a native Swedish speaker.

Lean has been studied intensely since the 1980s and it has been tested and successfully implemented in a wide variety of businesses. This thesis aims to examine the potential effects of a Lean implementation on meeting efficiency, a topic that has gotten little attention in the research community. First, a number of meeting problems are introduced, as they are perceived from the company that is the subject of the study. Second, the potential of introducing Lean in a meeting process is evaluated using the Lean Thinking principles. Third, the wastes that are generated from the meeting problems are identified.

There are different ways of developing a second language. The purpose of this qualitative study is to investigate whether and possibly how music, focused on singing, can improve the development of Swedish as a second language. Through interviews with three vocal teachers, from three different schools in Sweden, and observations of one of the vocal teachers, information about how they work and think about the subject has been collected. The vocal teachers teach groups of second language learners by singing songs made especially for second language learning. The vocal teachers consider singing Beneficial in the development of the pronunciation and improvement of the prosody, which affects the students? capacity to sound like a native Swedish speaker.

Background: Delirium is a serious condition that often affects hospitalized elder. The condition can be described as an overstrain of the brain which results in a disturbed consciousness. Elder people are particularly vulnerable since many of the risk factors develops with old age. The treatment aims to find and treat the underlying cause. Purpose: The purpose of this literature review was to illuminate factors Beneficial for the nursing care of hospitalized elder with delirium.

The term ?health maintenance? was introduced in the 1960?s. A common conception nowadays is that health maintenance is always Beneficial. Gestaldo (1997) meant that health education on one hand could give the individual a feeling of autonomy, but on the other hand also put the individual in an inferior position where the teacher represented ?the truth?.

Densification is one of the urban visions for sustainable development - a vision that has become a part of the solution to the unsustainable sake dilemma. With the dense city land will be saved, energy consumption reduced and social cohesion improved. The dense city is considered to be ecologically, economically and socially sustainable. Applying an urban design concept has thus proven to be problematic. Density has been found to be a complex concept which is far more complicated than measuring how much built surface that needs to be covered. It is also not disputed what different degrees of densification mean and whether densification in itself is sustainable.

The aim of this study was to determine which type of fluid to use in trauma care to improve patient survival. The method used was a systematic review, where a total of 18 studies were reviewed and 13 included in the results. The inclusion criteria used in this study were Randomized controlled trial, or studies relevant for the purpose, written in English and published during the last ten years. The studies were identified in the PubMed data base. The results showed that in trauma with hypovolaemia, colloid infusion has a better effect than infusion of crystalloid fluid on blood pressure and colloid infusion reduced the body's cascade systems in a Beneficial way. Colloid infusion administered to head injury patients lowered their intracranial pressure more than crystalloid infusion.

Background: Nerve mobilisation is a controversial subject which has undergone great development in recent decades. Nerve mobilisation is based on a concept of both examination and treatment of the nervous system. Purpose: To study nerve mobilisation as a treatment in physical therapy with emphasis on evidence regarding the method. Method: A literature review. The search was made through the databases: PubMed/Medline, Academic search, PEDro and CINAHL/webspirs.

From a time where employees often remained at one company until retirement, globalization and changed employment patterns have created a more mobile labor market in the last years. In an effort to expand the connection between organization and employee a rising interest in corporate alumni networks has emerged. Previous research has shown that conditions for such networks are formed through employees social identification, perceived organizational support and organizational citizenship and can be shaped by company's HR practices.This paper aims to examine two case companies' perceived benefits through alumni relations as well as their HR prac-tices, in order to increase understanding surrounding the relationship between the two areas. Further the study intends to draw conclusions about the role of corporate alumni networks in the creation of the received benefits.The study indicates that HR practices, through the creation of an organizational citizenship behavior, can influence the conditions for Beneficial alumni relations. Results show that some expected benefits of alumni relations can be re-ceived through strong citizenship.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

The aim of this review was to examine scientific literature to determine what kind of physiological and psychological benefits derive from human-dog interaction, as well as attempt to uncover a possible mechanism behind these benefits and whether or not they are mutually Beneficial. A growing body of research indicates there are physiological and psychological benefits associated with human-dog interaction. Significant cardiovascular benefits have been linked with human-dog interaction, as have lowered blood pressure, cortisol and heart rate. Interaction with dogs is often associated with a feeling of social support and well-being, and dogs also seem to facilitate social interaction between people. Dogs? ability to buffer and reduce stress is also well documented. A strong indication was found regarding a relationship between physical contact and benefits associated with human-dog interaction.

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.