Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

The paper aims to find out how staff and users at two public libraries and one Internetcafeuse Internet. The purpose has been to find out what they find and how they use the informa­tion they retrieve. The studies are based on eight longer interviews with the staff and 33 shorter with the users, who also were observed for a week. The paper includes a background chap­ter about Internet, search tools and the studied places. The following chapters are about pre­vious research, our survey and a discussion with the results, literature and our opinion.We have found out that Internet is usually used for information retrieval.

Writing is a critical element for many of the second language learners that I?ve encountered in my work as a Swedish teacher. Therefore, on the basis of Jerome Bruners theories of reflec-tion and learning, was the purpose with this study to examine the scaffolded structured reflec-tion conversation as a method for writing development. Bruner says that the knowledge be-comes deeper when we consciously reflect over it (Arfwedson 1992:110 f).I have used a qualitative method where I let five students write a text in Swedish on the subject "application for internship". After that I held a conversation with each of the pupils.

Titel: ?de-lib-e-ra-tion? ? en undersökning av de deliberativa inslagen ikommentarsfälten på de svenska riksdagspartiernas FacebooksidorFörfattare: Jonathan Svensson och Pontus StrömKurs: Examensarbete i medie- och kommunikationsvetenskap. Institutionen förjournalistik, medier och kommunikation, Göteborgs universitetTermin: Vårterminen 2012Handledare: Nicklas HåkanssonSidantal: 51 inklusive bilagorSyfte: Att undersöka förekomsten av samtal med deliberativa kvaliteter ikommentarsfälten på de svenska riksdagspartiernas Facebooksidor.Metod: Kvantitativ innehållsanalysMaterial: Kommentarsfälten på de svenska riksdagspartiernas Facebooksidor. Totalt har464 kommentarer analyserats för att mäta förekomsten av deliberation.Huvudresultat: Våra resultat visar att samtal av deliberativa kvaliteter inte förekommer ikommentarsfälten på de svenska riksdagspartiernas Facebooksidor. Kommentarerna uppfyller två av de fem kriterier för det deliberativa samtalet som vi har jämfört med.

Alla människor kan inte förstå muntlig eller skriven informa- tion/instruktion. Just nu finns det inga vedertagna metoder till att hjäl- pa dessa personer när de besöker vården. Att inte ha tillgång till in- formation kan leda till isolering och oro på grund av bristande kontroll och förståelse. Syftet med denna studie var att genom en systematisk evidensbaserad litteraturöversikt finna evidens för att använda bilder som ett visuellt stöd till muntlig och skriftlig information/instruktion. Följande frågeställningar formulerades om bilder tillsammans med muntlig eller skriven information/instruktion ökar förmågan att med-verka, att komma ihåg och genomföra önskad handling.

This two year masters thesis is written in the scientific field of library- and information science. The purpose of the study is to investigate the collaboration between teachers and librarians in different types of school library organisations. Two school libraries with only the school as a target group, two integrated public- and school libraries, one school library division and one public library that provides the school with school library services has been studied. The study takes place in Uppland.The theoretical framework used is based on Montiel-Overall and her four models of collaboration: coordina-tion, cooperation, integrated instruction and integrated curriculum. The first research question focuses on the col-laboration between teachers and librarians based on each of the TLC-models.

This project has aim to examine how students experience their concentration ability during mathematics lessons in the mornings and afternoons, and how students? learning can be in-fluenced by the concentration ability during mathematics lesson in the morning and after-noons respectively? Which role do the methods of learning play in mathematic depending on which time it is carried out during mornings or afternoons with regard to student concentra-tion ability? In order to find out those issues, I used two methods; (interview and observa-tion).Interview with 4 students and 3 teachers and observations of 4 mathematics lessons based on a qualitative method. In order to measure students' concentration ability during ma-thematics education on various times, I distributed questions to 23 students and repeated it during each lesson that I have observed from a quantitative approach in two classes in a sec-ondary school. In the literature I discuss the definition of concentration, and factors affecting the concentration negatively and positively. What is the relationship between concentration, learning and type of activity and how individuals can improve their learning and attention? In addition I studied two earlier studies on the concentration.

Abstract: A public service sector in constant reformation is a common phenomenon in Sweden. This also includes the municipal care organisations. A central role in those reformations has the public middle chief who often is the one to implemented reforms to the organiza-tion's staff.This study is examining the role of the public middle manager in care organisations dur-ing the implementation of common ideologies value foundation in a present organisa-tion's reform. The study tries to elucidate in which way the public middle managers in municipal care organisations experience their roles, which expectations the management of the organisation has on their roles and how a present organisation changes inflict on the contents of the role. If the middle manager in a municipal care organisation feels like normative for the personal group is another aspect.There are four concepts used as theoretic framework in the study, organization, imple-mentation and public middle managers in a general aspect and the middle manager in a municipal care organisation in a specific aspect.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

A method for intra vitam detection of bornaviral infection and diagnosis of bornaviral dis-ease in the cat is currently lacking. The aim of this work was to explore the possibility of using the proximity ligation assay (PLA), with its capacity of recognizing femtomolar con-centrations of a protein, as a method for detection of the minute quantities of antigen and antibodies that are present in the tissues and body fluids of a bornaviraly infected cat. For this purpose reliable comparative assays, in the form of an ELISA and an IFA, had to be established. When this proved impossible within the time frame of the project, the aim of the study had to be abandoned, further underscoring the need for improved means of detec-tion of bornaviral antibodies and antigen..

In the society of information that we live in the knowledge of computers and computer system will have a greater influence than we may think. Discrimination is no longer exclusively a term that indicates lesser understanding of different cultures, the discrimina-tion that is at hand will be between ?the have and the have-nots?.This study is about the strategic methods and considerations that is of importance for planning, organizing and finally implement the work with national computer based patient documentation. The strategic planning has been done over a period of time where different actors all had their share of influence. The cost seems to be endless since it has increased after the actual program, in this case, Cosmic from Cambio Healthcare, entered the scene of healthcare.

The purpose of this Bachelor thesis is to examine how user-friendly the OPAC of the Märsta public library is considered to be.Theoretical basis are HCI and Allwoods definition of usability. Issues are: Is the OPAC suited to its task? Is the OPAC user-friendly? How well does a user accept the OPAC? and What degree of competence is shown by users of the OPAC? The source material consists of six interviews in the form of .avi files. The method I have chosen is qualitative semi-structured interview form. The result is that, based on Carl Martin Allwood?s defini-tion and with exception for the using of help-resources, the usability of Märsta?s library OPAC can be considered less good..

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.