När en tillgång tas ut ur en näringsverksamhet utan att marknadsmässigt vederlag har erlagts presumeras en beskattningsåtgärd. Huvudregeln är då att beskattning skall ske som om tillgången har avyttrats för ett pris som motsvarar marknadsvärdet. Detta innebär att överlåtaren kan komma att uttagsbeskattas för skillnadsbeloppet mellan marknadsvärdet och det eventuella vederlaget. Det är dock en allmän uppfattning att affärsmässigt välmotiverade omstruktureringar skall kunna ske utan att detta utlöser någon omedelbar beskattning. Därmed kan uttagsbeskattning underlåtas om förutsättningarna för en underprisöverlåtelse är uppfyllda.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

Hydropower is the largest renewable energy source available in today's society. Operation and production is handled by high-tech electronics. This thesis is done on behalf of Statkraft Sweden AB who wants to explore the possibility of replacing the hydraulic cylinder with an electric actuator, generally as well as a case of a small power station on the river Nissan. Whether it is the chaplain or francis turbine vanes are actuated by hydraulic cylinders. Because of Gustavsberg hydropower is inconstant operation, this report is based on power calculations, which are read and computed according to the available hydraulic diagram.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Syftet är att undersöka om Sverige tillsammans med ett eller flera av de nordiska länderna kan utgöra en optimal valutaunion. Utifrån ett svenskt perspektiv visar resultaten att det är lämpligast för Sverige att ingå i en valutaunion med Norge och Danmark eftersom den ekonomiska integrationen mellan dessa länder har varit störst. Taylors ränteregel visar att Sverige och Norges räntebanor samvarier mest och Optimal currency area-index (OCA-index) visar att Sverige, Danmark och Norge präglas av störst ekonomisk integration.Vi har använt två olika metoder för att undersöka en optimal nordisk valutaunion utifrån ett svenskt perspektiv, OCA-index och Taylors ränteregel. De båda tillvägagångssätten fokuserar på hur ekonomiskt integrerade länderna är, men genom olika variabler och ekonomiska storheter. Ett OCA-index har skapats och skattningen visar att variabeln som beskriver konjunkturcykeln är den som har störst inverkan på den beroende variabeln, växelkursvolatilitet.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

Abstract Aim: Since there is a lack of research based educational interventions concerning the relationship between coaches and young athletes, the aim of this study was to implement and examine the effects of sport psychology intervention for coaches in a track and field club. The research questions were: What are the effects of an educational intervention for coaches, with focus on a motivational climate, on: A) the coaches´ coaching approach B) their athletes´ goal orientation and C) their athletes´ perceived competitive anxiety?Method: The coach education stretched over two months and consisted of four two-hour lessons with focus on motivational climate, goal orientation and sport anxiety. Six coaches (three females, three males), aged 38-52 (M=44.33 years, SD=4.84) and their 59 athletes (27 males and 32 females) aged 12-14 (M=13.10 years, SD=0.82), participated in the study. A control group of 35 athletes (10 males and 25 females), of the same age (M=13.46 years, SD=0.70) and with similar demographic data, was also recruited.

EVA, Equine Viral Arteritis, was diagnosed for the first time in 1953 in USA. The disease gained international interest in 1984, when there were several outbreaks of abortion at Thoroughbred studs in USA. EAV, Equine Arteritis Virus, is an RNA virus in the Arteriviridae family. There is only one serotype of EAV but several strains and the strains have different virulence. EAV is transmitted in two different ways: by aerosols, or by venereal transmission.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Sveriges medlemskap i EU har, mot bakgrund av suveränitetsprincipen, inneburit att svenska bestämmelser på den direkta beskattningens område måste vara förenliga med de grundläggande friheter som stadgas i EUF-fördraget. Utomlands bosatta fysiska personer beskattas för tjänsteinkomst i enlighet med SINK eller A-SINK med en definitiv källskatt och inga kostnadsavdrag medges inom ramen för nämnda lagstiftning. Nekande av kostnadsavdrag för utomlands bosatta har, vid bedömning i EUD, ansetts utgöra hinder mot de fria rörligheterna inom unionen. Detta på grund av att kostnader i direkt relation till förvärvandet av inkomsten är territoriellt avgränsningsbara då motsvarande intäkt beskattas inom Sverige. En skattskyldiga enligt SINK eller A-SINK befinner sig således i en objektivt jämförbar situation med en obegränsat skattskyldig enligt IL.

This study was conducted at VikingGenetics' bull breeding station in Falkenberg, Sweden. The bulls waiting for the results of their progeny testing at this station are either kept in group housing or individual housing. Since both of these housing systems have advantages and disadvantages, it was in the interest of VikingGenetics to know which of these housing systems is the best. The aim of this study was to investigate the welfare of the bulls in these two housing systems through behavioural observations and the use of activity monitors. In the preparations for the study 16 bulls, 8 in each housing system, were chosen.