Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

This is a master thesis work carried out at the Department of Energy and Environment atthe Division of Electric Power Engineering. The master thesis work describes the theoryof distance protection relaying in 130 kV meshed distribution networks. The main aim ofthe thesis was to construct an Excel application for calculation and documentation of thesettings for distance protection relays. The program is based on general methods forcalculating settings of the different zones for the distance relay and presents the settingsin simple graphics using quadrilateral characteristics.The reason for building an Excel based application is the great variety of distanceprotection relays in live networks. The manufacturers of distance protection relays makeprogram for documentation available, however, they are based on the typical settings forthe specific relays.

The computer consultant company Create in Lund AB wishes to facilitate their invoice routines, as it at present is required that the administration finds and compares information from two different systems.The purpose of this thesis is to develop an invoice management system that simplifies the invoice management process for the administration at Create. During the development of the system, I have chosen to follow the software development process Unified Process and also tried to find design patterns that can be applied to the integration.The result of my project is a self-contained application developed using the Java programming language that communicates with the databases of the other two systems and presents relevant information to the user as a set of invoices. Of the 23 design patterns I studied, I used four of them in the invoice management system. However I couldn?t find any connection between any design pattern and the integration of systems.

Urban forests are important for people to get at break and be able to relax in a stressful world. Several studies show that we feel better through being out in the forest and historically this was the normal environment for us. As a result of population growth and urbanization we tend to spend less time in nature nowadays than before. Due to this development urban forests have become a central role in our society as a place where people can fulfill their needs and interests. The management of the urban forest is therefore important, especially for municipalities that own forest which is supposed to be of benefit to local residents.Falköpings municipality owns approximately 260 hectares of forest in the popular and most visited recreational area along Mösseberg?s southern slope.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The purpose of this thesis was to examine if there where fallacies in the design solutions for the business system IFS Applications from a user perspective, and if so, correct these from a cognitive science approach.Data collection consisted of three main portions. These where; workshop, individual interviews and observations. The collected data was analyzed and resulted in identification of two main areas in the application that where found lacking.The result of the study showed that the usability for processing large amounts of data and the lack of customization where the main flaws in the application. Two low fidelity prototypes where created with the purpose of rectifying the underlying flawed design solutions that where identified from the collected data..

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

The task to this thesis has been to create an application, Katana-databas 1.0, for analysing c-code. The generated output gets stored in a data structure which content in the end of the program run gets written in a textfile which gets used by Katana. It's a tool for reverse engineering, developed by Johan Kraft at Mälardalens institute.Katana-databas has got the following limitations. (1) It can only handle preprocessed files, meaning it doesn't contain any rows beginning with "#". (2) Only complete files can be handled.

The most common method for identifying merchandise in the commerce is by barcodes. Symbian OS is an advanced operating system aimed at cell phones and the most commonly used in smart phones. Opportunities to a full range of new services are given through barcode recognition in a Symbian OS based device. Therefore the purpose of this degree project was to create an application which would contribute to a future solution aimed at shopping where the cell phone constitutes a reader of items? identification numbers.

The report analyses if some common problems can be avoided by using modern technology. As a reference system ?Fartygsrapporteringssystemet? is used. It is an n-tier web application built with modern technology at time, 2003-2004. The aim is to examine whether ASP.Net MVC, Windows Communication Foundation, Workflow Foundation and SQL Server 2005 Service Broker can be used to create an n-tier web application which also communicate with other systems and facilitate automated testing.

SyfteSyftet med uppsatsen var att undersöka hur fyra förskollärare använder sig av pedagogisk dokumentation i förskolan samt vad de har för syfte med den pedagogiska dokumentationen.För att uppnå syftet med uppsatsen användes två frågeställningar, Hur arbetar fyra förskollärare med pedagogisk dokumentation och Varför och för vems skull används pedagogisk dokumentation?MetodEn metod i form av ostrukturerade intervjufrågor användes. Totalt intervjuades fyra kvinnliga förskollärare som varit verksamma inom förskolan mellan 5 och 29 år.ResultatSamtliga förskollärare använde sig av pedagogisk dokumentation, men med olika tillvägagångssätt. Den vanligast förekommande dokumentationsformen var enligt portfoliometoden, även där med olika tillvägagångssätt.Beträffande varför och för vems skull förskollärarna använde sig av pedagogisk dokumentation varierade svaren. Två av förskollärarna ansåg att det i första hand var för barnen skull och de andra två tyckte att den pedagogiska dokumentationen var till för pedagogerna i första hand.Nyckelbegrepp: pedagogisk dokumentation, portfolio, förskola, förskollärare.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.