On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

A pavement construction designed to cope with the different type of traffic loads; it is exposed to and at the same time it can resist the effect of the climate. A road structure consists of sub- and superstructure which is divided by a boundary known as terrace. During the construction of unbound layers (base course and sub-base course) in the superstructure, it is always ensured that the material meet the requirements for bearing capacity and the degree of compaction. These parameters are controlled by various laboratory tests and control methods. To obtain increased knowledge of the material and improve the quality of the compaction in the field, it is necessary to perform laboratory tests in order to determine material properties.A base course material 0/ 32 mm limestone from Gotland (Hejdeby) was investigated in this study.

This report is a result of a degree thesis at Luleå University of Technology together with Stram AB in Växjö. The project aimed to develop a size reducible bed, that gets small when folded and has a new slim design. The development of the new folding bed had the purpose to give Stram AB new ideas of how guest beds can look like and be used in the future. Information about Stram´s products and also information of other similar products on the market was gathered. A visit at a store, internet and interviews gave grater insight of the market, and of customer needs.

Have you ever had problems sorting your cables, are the winders you use too big and crude then the EC-winder is the product for you. The EC-winder concept is a compact and intelligent winder for home application. Its simple design and subtle looks enables it to blend in with the surrounding environment. Its function is designed so that it with ease can be handled by any one after only a couple of instructions. You simply thread the cable trough the opening on the winder and then you rotate the upper part until the cable reaches the desired length. After use the winder can be opened to enable easy extraction of the cable..

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

The topic for this master thesis is Business Intelligence, a means for decision makers to obtain accurate analysis about organisations surrounding world. The purpose is to examine how Business Intelligence is carried out in practice and how it can be made more efficient by considering some underlying and often overlooked factors. The study shows that organisations should strive for common goals and to engender corresponding perspectives amongst the co-workers. We have also concluded that Sensemaking, Knowledge Creating, Tacit knowledge, Entrepreneurship, Innovation, Creativity and Visions, influence the ability to utilize the efficiency of Business Intelligence. In some aspects we have noticed that our theoretical backbone differentiates from reality, which reveals the complex prerequisites that relates to matters of Business Intelligence.

SammanfattningMuseer har till uppgift att dokumentera, forska och samla in människans och naturens lämningar för att berika kulturarvet och bidra med ny kunskap. Frågan är vad det är för kunskap som förmedlas och vad det är som väljs att ta med i kulturarvet. Denna uppsats syftar till att lyfta fram diskussionen kring huruvida kulturarvet och kunskapsförmedlingen är könsneutral och hur den dolda genuskonstruktionen speglas i utställningarna samt att studera hur ett genusperspektiv används och integreras på Tekniska Museet i Stockholm och Malmö Museer. Som empiriskt underlag ligger kvalitativa intervjuer med sammanlagt 8 representanter från båda museerna. Den teoretiska basen består av teorier kring kultur, kulturarv och genus.

Certain types of waste, e.g. bottom ash originating from municipal solid waste incineration (MSWI bottom ash) can be used as road construction materials. A potential problem is the possibility of substances leaching out of the road and spreading in the surrounding groundwater.The aim of this master?s thesis is to conclude whether hydrogeological type settings can be employed to, based on local conditions, provide an estimate of the probable spreading of these substances in the surrounding groundwater, and whether certain types of soils can be identified as being less suitable for the localization of a MSWI bottom ash road. A hydrogeological type setting is defined as a mappable unit with similar hydrogeological properties.

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

This bachelor?s thesis examines contemporary views on Angels and how two modern writerson the subject introduce these beings. Presenting a comparison between the two modernwriters, and also, as a context, contrasting them to some more traditional biblical as well assome modern Christian material, some of the beliefs surrounding Angels are discussed. Thecontemporary views and beliefs are analyzed through a model on how globalization affectspopular religion of today..

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

Oilseed rape constitutes a good break crop within a cereal dominated cropping system. The normal sowing time for winter rape in Sweden is August. It's a time in the cropping year characterized by a heavy work load, such as harvest and soil management. In addition, it is often a period with large precipitation. Thus, it is sometimes problematic for the farmer to do the sowing of winter rape at the optimal time.

Skanska is using work schedules that are specifically designed for employees in the production. These work schedules are called best practice. These are guides containing technical descriptions, design references, capabilities, etc. for work activities. This support function facilitates the work preparation and planning of future work.

På Arkitekturskolans innergård pågick under vintern och våren ett fullskaligt experiment med byggställningar som råmaterial. Undersökandet gick ut på att hitta alternativa metoder att tolka och översätta idéer och föreställningar till arkitektur. Skaparna har med egna händer uppfört och transformerat alla de strukturer som engagerat och interagerat med Arkitekturskolans invånare. All your base are belong to us handlar om att ta i besittning sin vardagliga fysiska miljö. .

The purpose of this risk analysis is to investigate if the transport of dangerous gods through Halmstad is a threat to the surrounding area. The report shall serve as a component in the making of pre-plans and the planning of exercises..