Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Den bostadspolitik som förts de senaste två decennierna har gett oss en alltmer segregerad stadskärna i Stockholm. Byggsubventionernas avveckling på 90-talet har lett till en historiskt låg byggtakt och ett byggande som ensidigt riktat sig till resursstarka grupper i samhället.Parallellt med detta har stora delar av hyresbeståndet ombildats till bostadsrätter vilket medfört att många relativt billiga hyreslägenheter i äldre fastigheter har försvunnit ur beståndet. Dessa är svåra att ersätta med nyproduktion, då dessa är dyrare.Kärnproblemet är förstås att det är dyrt att bygga hus och om man antar att den nuvarande bostadspolitiken består är det ytterst angeläget att utveckla kostnadseffektiva byggmetoder för att möjliggöra lägenheter med överkomliga hyror som kan bidra till att motverka boendesegregationen på sikt.Vårt förslag består av ett bostadshus i Stadshagen. Fastigheten är indelad i två byggnadskroppar som länkas samman via ett system av loftgångar kopplade till ett trapphus. Husen är uppbyggda av volymelement som staplats på en platsgjuten sockel.

This is a report founded on a project by Atlas Copco called NYSTAB.  The application Nystab is a calculation program that can calculate the stability of the rockdrill-rigs made by Atlas Copco. The original version of Nystab is stored in a database from 1997 and the code is made in an old version of Visual Basic. My assignment was to develop the application in to a newer programming environment and make it last better in the upcoming years. The software I decided to use to accomplish this project is C# .NET in Visual Studio and Microsoft Access 2010. All the code is written in C# with some insertions from ADO.NET which helped me to easier connect the code with the database.The coding part was split into two pieces; the first was to develop the application scale done with Windows Forms, the second was to write the code for calculations in the application.

Balcony Art is an idea for a new kind of furniture group for those who have limited space on their balcony. This report will discuss conceptual and part of primary construction of the chair and table for use on balconies, how the products developed from an idea to primary, preliminary products.In the conceptual design part, the report will discuss how product requirements and specifications are developed and how these controls the design.In the primary construction, the report will discuss the products journey from sketch to functional CAD models and how the products of individual parts are designed and how the durability calculations affect the design..

This study examines the scholarly communication activities in two scientific fields, chemistry and economics, in a Polish context. The dissertation aims at investigating what characterises the publishing choices of researchers and what supplementary forms for the dissemination of research output are used by scholars. In addition, the paper is looking into what are the views and awareness of open access and institutional repositories within this scientific community. This thesis gives the results of semi-structured interviews and an online survey at two academic faculties at a Polish technical university. As its theoretical framework, the study uses Whitley?s theory of the intellectual and social organisation of academic fields and Latour and Woolgar?s study regarding various motivations for publishing.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.

NCC has given us a commission to investigate a planned housing area in Haga, Karlstad, situated close to the traffic route Hagaleden and the railway. The housing area consists of one hundred apartments in five different houses. The houses are linked to each other by balconies with glass panels. A long carport is situated between Hagaleden and the housing area to absorb part of the noise from the road. The design of the housing area is creating a silent backyard.

Den här rapporten beskriver en experimentell studie av Microsoft Network Protection (NAP) och är ämnad för att utvärdera hur mogen tekniken är för att implementeras i en aktiv nätverksmiljö. För att göra studien tog vi hjälp av gymnasieskolan John Bauer i Kalmar. Tester har utförts med DHCP-framtvingning och 802. 1x-framtvingning, dessa är två av NAPs fyra olika framtvingande funktioner. En mindre analys av skolans switchkonfigurationer och interna säkerhet har även gjorts på John Bauers begäran.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.

The Open Access (OA) movement came to be as a reaction against the enclosure of information resources, facilitated by new distribution technologies. The purpose of the OA movement is to make research results freely available. The aim of this master´s thesis is to increase the understanding of how libraries outside of the academic sphere and within research institutes relates to OA. As a theoretical framework I created two different ideologies, the OA ideology and the nonsharing ideology. I also conducted six interviews with librarians.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

I dagens samhälle är majoriteten av våra tillgångar digitaliserade och bevarade i olika typer av informationssystem. Genom Access Control (sv. behörighetsstyrning) säkerställs att användare får korrekt åtkomst till dessa tillgångar. I takt med att organisationer genererar allt mer affärskritisk data i sina informationssystem har dock hanteringen av användare och behörigheter komplicerats. En modern genre inom begreppet informationssystem som länge visat ökad tillväxt är Business Intelligence (BI).

The purpose of the following essay has been to identify four men?s momentums of their volunteer access to treatment for their disruptive gender-based violence. The questions that have been asked in the entrance of this field have been divided into the following questions: (i) is it possible to identify the processes of change that leads to turning points into the interviewed men's treatment of violence, (ii) how do the interviewed men, themselves, reflect on their turning points into treatment, and (iii) are there other, implicit, interpretations and analyzes of men's access into treatment that I can discern in their stories? As a point of departure of the analysis one theoretical perspective has been used to explain and analyze men?s access to treatment, the sociological life course perspective, focusing on the concept of turning points.The method to approach this field has been qualitative interviews with a life story oriented approach which means that, focus has been to let the four interviewed men describe their lives from early childhood to their adulthood and from their histories identify contingent processes to their access of treatment. The study resulted in a division of two parts, one part consisting the processes that have been identified by the men?s stories of present tense of violent outbursts.

Barren rearing environment and early weaning of piglets can lead to a high level of distress, behavioural disturbances and reduction in weight gain. The main aim of this thesis was to study the effects of potential enrichment objects on piglet?s behaviour and weight gain during the pre- and post-weaning period. The second aim was to examine what type of object stimulated the highest frequency of interaction. The study was carried out at the Swedish Livestock Research Centre in Lövsta where a batch of litters from 10 first-parity Yorkshire sows were used.