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.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

The purpose of this thesis is to develop an application for mobile phones that simplifies communication. The company Doberman wanted to look at possibilities to develop such an application that uses Bluetooth? technol-ogy to communicate in ad-hoc networks. The aim has been an application to run on mobile phones in which you can send messages and files to other devices and also add a user profile with personal information to share with others. The communication will take place in temporary networks created when Bluetooth enabled devices is in range of each other.The market for mobile phones has grown rapidly over the past years and is still growing.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

Servitut som inte uppfyller något ändamål eller inte använts under väldigt lång tid kallas onyttiga servitut. Ett onyttigt servitut försvinner inte automatiskt från Fastighetsregistret utan kvarstår och skapar en onödig belastning. Syftet med examensarbetet är att utreda hur hanteringen av servitut kan förbättras för att minska antalet onyttiga servitut i Fastighetsregistret.De metoder som används är en litteraturstudie och en intervjustudie. I litteraturstudien undersöks svensk lagstiftning och juridisk litteratur. Utdrag ur Fastighetsregistret och förrättningsakt visas för att ge praktiska exempel.

This survey was made during the autumn of 2002 and the beginning of 2003, on commission from the National Board of Forestry. The purpose with the survey was to gather experience and knowledge in the organisation about fencing and this was made through interviews. The ambition was also to get knowledge from people outside the organisation that have great experience of forestry and fencing. The interviews were based on questions that have been composed by the author with help from the supervisors. The questions were the same to both the personal from the National Board of Forestry and to the foresters. Interviews were also made with private landowners, gamekeepers, game researcher, the County Administrative Board, the National Road Administration, pole and net retailers and contractors. The target group for this work is the National Board of Forestry to be forwarded to persons interested in forestry with the ambition to spread knowledge about how to prevent damage on the forest by browsing animals. The deer populations are big in the south of Sweden and growing populations have increased the damage on plantations of broadleaves of the most species.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

This paper discusses normativity in selecting musical phonograms in public libraries. The purpose is to gain an increased understanding of music activity in public libraries. To do this I have interviewed five music librarians about their visions, ideals and goals with their work. The questions discussed concern ambitions with the music activity and how to keep up to date with current record releases. For the theoretical frame I use two kinds of material.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

This report was written by Lisa Bengtson and Hanna Paradis and describes the degree thesis "Environmental impacts of solid waste treatment in the Metropolitan Region, Santiago, Chile ? a comparison between current system and incineration with energy recovery". The purpose of this thesis was to investigate if incineration with energy recovery could be motivated through an environmental perspective as an alternative to landfilling of solid waste in Santiago, Chile. The study was performed with Life Cycle Analysis as a theoretical base. In Santiago, situated in the thirteenth region of Chile, Región Metropolitana, lives 6,5 million inhabitants. The major part of the solid waste produced in the region is landfilled on three different sanitary controlled landfills situated outside the city center.

In this degree project I have tried to analyse thoughts about what?s important in the future work among students that are leaving the Land and animal husbandry programme. I have also asked employer to understand to what degree they knew about the coming employees thoughts about the future. The method was a questionnaire which was sent to 14 schools of Land and animal husbandry. The questionnaire was answered by students in their last schoolterm. I got 167 answers from students. 11 employer also were asked about their ideas conserning the students thoughts about their coming work. The questions where about wages, working environement, responsibility and further education. The questions were multiple choise.