I denna framställning redogörs för den nya amerikanska skattelagstiftningen Foreign Account Tax Compliance Act (FATCA). Lagen syftar till att motverka skatteflykt och underlätta för den amerikanska skattemyndigheten IRS att beskatta utländska finansiella tillgångar. FATCA förmår utländska finansiella institut världen över att regelbundet rapportera information till IRS om deras amerikanska kontohavare och ägare. Den globala implementeringen av FATCA har kritiserats av finansinstitut och regeringar runt om i världen eftersom FATCA är en lag med extraterritoriell verkan. Uppsatsens syfte är därför att utreda hur FATCA påverkar svenska finansiella institut.

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

Over the years, what people have considered as the center of Stockholm City has gone from the medieval Stortorget in Old Town to the contemporary Sergels Torg. But more recently it has become unclear how the area really works. It is difficult to say where the actual central part of Stockholm lies, because while the Central Station is where the majority of people arrive into town, it is not necessarily close to Sergelstorg (considered the center of town) or other attractive commercial areas. There's also another issue with where the center of Stockholm is located. The railways and roads running along Klarabergs Viaduct acts as a divide between the areas of Kungsholmen and Norrmalm; these rails, roads and water separate the two areas from each other. In response to this problem of area division, a plan is being made to construct a new district near the center to mend the gap between the districts. The idea is that the center of Stockholm city will become more lively and attractive. The plan includes building new housing, commercial areas and a larger terrace called Mälarterrassen. In addition, improved mobility within the area is being planned by having better public transportation lines like City banan and tram named Spårväg City construction, as well as more pedestrian areas shall make the area become a district to thrive in.How the area will actually operate in the future is still unclear and many questions still exist about how the area will be able to compete and, above all, integrate with the other districts. The parts considered to be most important for the area is the scale of residential property and an attractive area that keeps people in the area and to encourages them to pass through the area. Perhaps the best solution would be to have something special planned in this area that can attract people in the community ? a city park, for example?.

The aim of the "Green forest management plans" is to help forest owners to reach the environmental goal of the forestry act. But are they able to do that? Is it possible to plan preservation of species on single estates? How do single-estate-plans differ from a landscape analysis and how can the landscape approach be used in operative planning? This work was initiated to give an answer to these questions. This study was made in a landscape of 4200 ha in Östergötland county, south-eastern Sweden. A lanscape analysis was made and then compared to the Green forest management plans in the same area. The nature conservation areas (areas that were set aside to be managed with environmenatl goals) differed quite a lot between the two alternatives.

This study aims to give an account of five teachers? views and understandings of second language (L2) learners? previous knowledge, as well as, their linguistic and cultural backgrounds. This is carried out by the means of qualitative interviews, where the sampling consists of five primary school teachers at various schools. The findings are presented and analyzed using a thematic analysis. Furthermore, the study indicates that teachers in general have a positive attitude to learning more about their L2 learners? prior knowledge and backgrounds, both for the pupils, as well as, their own sake.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Kandidatarbetet syftar till att rita en tillbyggnad till Nationalmuseum i Stockholm. Museets nuvarande lokaler ska inom en snar framtid omorganiseras, de verksamheter (konservering, forskning, adminstration etc) som idag är förlagda till huvudbyggnaden ska placeras i en tillbyggnad. Den nuvarande tillbyggnaden (annexet) ska rivas. Tillbyggnaden i detta kandidatprojekt, är placerad på Nationalmuseums baksida. En mindre huskropp i fyra våningar agerar huvudsakligt fasadmotiv och innehåller lastintag och entré på gatuplan, studiesal och referensbibliotek på plan 2 och kontor på plan 3 och 4.

This thesis constitutes a long term (100 year) ecological landscape management plan for the estate Götebo 1:5. The estate is situated close to Gothenburg and is owned by Skogssällskapet. The planning has been made by dividing the estate into different areas (zones). In each zone one of the goals nature conservation, recreation or economical yield has been prioritized. Nature conservation is one of the main goals for the forest management plan.

The aim of the study was to investigate feeding routines, management, health and level of activity of riding horses in Sweden. This was obtained by a survey requesting information from owners who kept horses at a non-professional level. Owners to approximately 500 horses were contacted and the usable response of the survey was 56 %. The dominating breed in the study was Swedish warmblood (38 %). Fiftytwo percent of the horses were geldings, 45 % were mares and 3 % were stallions.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Lumilos is a work investigating the possibilities to use light and color in an interactive design context. I have explored different light sources and compared them to each other and given a short description of the history of light and how it has been developed during the industrialization in the western world. I have also investigated what is currently done in the field and summarized that with examples in the categories passive-, colored-, material- and interactive light. The conclusion is that working with interactive color and light is a hard task. There are many different angles to take into account such as personal likings and earlier experiences that is uncontrollable by the designer. Yet there are many possibilities and light is a material that is moldable in many forms. I have put the knowledge about light and color into practice and developed an interactive light wall that is visualizing energy consumption with the use of different colors of light and animations.

Titel: Myrstack, ja tack! - en studie om hur Wallenstams intranät används, upplevs och skullekunna förbättrasFörfattare: Axel Birgerstam och Evelina LindbergUppdragsgivare: Wallenstam ABKurs: Examensarbete i Medie- och kommunikationsvetenskap. Institutionen för journalistik,medier och kommunikation (JMG), Göteborgs Universitet.Termin: Vårterminen 2013Handledare: Malin SveningssonAntal ord: 22632Syfte: Att undersöka hur medarbetarna på Wallenstam upplever intranätet samt identifiera möjligaförbättringar utifrån organisationens och medarbetarnas perspektiv.Metod: Kvalitativ studie med samtalsintervjuer.Material: Tio samtalsintervjuer med medarbetare på Wallenstam.Huvudresultat: För att Wallenstam ska nå framgång med sitt intranät måste organisationen arbetapå flera plan. I stora drag handlar det om att det från ledningsnivå måste finnas en konkret plan förhur intranätet ska användas, stöttas och kommuniceras till medarbetarna. Detta bör ske med hjälp avtydliga direktiv, inspirerande chefer, interna ambassadörer, lättillgänglig support, frekventutbildning och stöttning samt konkreta exempel på vilken vinning det ger både medarbetarna självaoch organisationen i helhet. Grundläggande är också att bygga intranätet efter medarbetarnas behov? såväl informativa och kognitiva som personliga och sociala.

Till stor del bygger samhällsplanering på förändring och utveckling av den fysiska miljön, vilket närboende kan ha olika synpunkter på. För att uppnå acceptans vid en förändring är det viktigt att berörda känner delaktighet i processen samt att informationen är tydlig och begriplig även för den som inte är kunnig inom området. Vid framtagande av en detaljplan ska planbeskrivningen ange de organisatoriska, tekniska, ekonomiska och fastighetsrättsliga åtgärder som krävs för dess tänkta genomförande. För att de berörda fastighetsägarna ska kunna läsa och förstå hur de påverkas av en detaljplan måste planbeskrivningen tydligt och begripligt redovisa det tänkta genomförandets konsekvenser.Syftet med studien är att få svar på i vilken omfattning konsekvensredovisning av genomförandefrågor förekommer och om kraven i 2011 års Plan- och bygglag (PBL) kan anses vara uppfyllda. PBL-kommittén konstaterar år 2005 att beskrivningarna av genomförandet av detaljplaner många gånger är bristfälliga eller saknas helt.

The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.

Det här examensarbetets syfte är att undersöka noggrannheten i fotogrammetrisk detaljmätning i stereo. Sedan tidigare finns det en tumregel som säger att noggrannheten i dessa mätningar är ungefär 1 pixel i plan och 1,5 i höjd. Det saknas en noggrannare undersökning av om så är fallet.Totalt har 62 punkter koordinatbestämts både fotogrammetriskt och via geodetiska fältmätningar. Resultaten från dessa mätningar har därefter jämförts. Punkterna finns i Jönköping, Norrköping och Skellefteå.