Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.

The purpose of this study is to understand the factors that are affecting students at the Technology and Electricity- and energy programs in their choice of studies and vocation. The study is a comparative case study and quantitative method has been used in the form of questionnaires. The result shows that students do not like to be affected by another person but believes that they themselves have made their choice. Interest turns out to be the biggest influence factor of choice for both students at the Technology and Electricity- and energy program. For Electricity- and energy students have also access to work had some impact.The parents' education level was higher for Technician students and their parents worked with occupations requiring university degrees.

Otitis externa is a disease regularly encountered in veterinary practice. It is estimated to be the most common disease in the external ear canal of dogs and treatment is often delayed due to unfortunate pet owner ignorance. Owners tend to assume that scratching of the ears and head shaking are natural behaviours in their dog and may be neglecting the problem unknowing of how severe it actually is. A literature study has been carried out to examine the causes of otitis externa in order to present a collection of measures that can be used in the treatment and prevention of the disease. In turn these measures can be advised to the dog owner and used in the home environment to make the best qualifications for healthy ears in the dog. The causes of otitis externa have been divided into predisposing, primary, secondary and perperuating causes.

Politics in today's society unfolding more and more in the media, but the media content is limited. Therefore, the media must constantly make choices, choices which are specific to each object. The purpose of this study is to examine how Olof Palme is portrayed as a politician and private individual in the documentary film Palme - älskad och hatad, and also how Carl Bildt is portrayed as a politician and private individual in the documentary film Bildt - excellensen.To study the documentary films I use a qualitative textual analysis with a focus on a narrative analysis. In the narrative analysis, I have been inspired by the categoricalcontent- based approach to study the documentary films. In my analysis, with the help of theories of mediatization of politics, documentaries and stories, I interpret and analyze the films to make them more understandable.The conclusions of the study is that Palme in his role as a politician is portrayed as a humane person who cares about the individual.

Huvudprincipen i svensk skattelagstiftning är att juridiska personer är obegränsat skattskyldiga, d.v.s. skattskyldig för alla sina inkomster. Undantagsregler har dock införts i lagstiftningen för att begränsa inkomstskattskyldigheten och för detta krävs att man lever upp till vissa förutbestämda kriterier som innebär att man genomför verksamhet av allmännyttig karaktär.De skattesubjekt som i första hand kommer ifråga för skattebefrielse är stiftelser, ideella föreningar, registrerade trossamfund och vissa andra juridiska personer. Skattebefrielse kan medges utifrån lite olika grunder och vid sidan om de generella bestämmelserna som gäller för stiftelser, ideella föreningar m.fl. som bedriver allmännyttig verksamhet kan skattebefrielse också beviljas med tillämpning av olika undantagsregler som införts i skattelagstiftningen.

In a society where adults set the conditions for children?s play and generate modern and at times technically advanced products, fundamental characteristics like simplicity, opportunities for motor skills training and learning tend to be neglected. Owing to this, the Linköping-based company Time In wants to introduce a new multifunctional product, which differs from other products in shape and function and lives up to the often overlooked, basic characteristics in a toy.With Time In as the assigner, the purpose of this master thesis has been to use simple means to produce a "learning by playing" concept. Since Time In sells toys and products suitable for children in nurseries and preschools, the development of the products has therefore included a study of nursery and preschool environments.The thesis has been carried out within the Product Design subject area at the Department of Management and Engineering at Linköping University. Concept development has been done in three phases: the Preparation phase, the Design phase and the Presentation phase.

The hybrid larch (Larix x eurolepis Henry) is a fast growing tree species and was introduced in Sweden for about 50 years ago. The high growth and expected resistance to diseases are probably the main reasons of introducing the tree species into the Swedish forests. The purpose of this thesis was to document the production of hybrid larch planted in the Snogeholm landscape laboratory and to compare the production in the pure hybrid larch stand with the mixture together with pedunculate oak (Quercus robur). The data collection in Snogeholm since the establishment has been carried out by the Swedish University of Agricultural Science (SLU). The fieldwork for the thesis was carried out in 3 stands, containing hybrid larch, pedunculate oak and a mixture of hybrid larch and pedunculate oak, in order to be able to compare the total stand production of the areas. The results show that the total production of hybrid larch in the mixed stand only is 35 % compared with the total production of hybrid larch in the pure stand. Therefore, the hypothesis that the total production of hybrid larch is equal to the planted mixture with pedunculate oak was rejected. The other hypothesis that the total production of a 2 hectare large stand containing a mixture of hybrid larch and pedunculate oak would be greater than the total production of two pure stands of 1 hectare containing hybrid larch and oak each was also rejected. In the studied case the total production was 45 % greater if hybrid larch and pedunculate oak was planted in pure stands. The results from the case-study only indicate that the total production of hybrid larch and oak under the investigated conditions can be higher when planting the two species in pure stands compared with a mixture of the two species.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

It has become more important how to communicate via the Internet. It is necessary to highlight interesting features and to capture the visitors interest. Members of Jönköping Sport dance club (JSDK) were not quite satisfied with their website. The purpose of this study was therefore to create a design for a website which met the demands made by the members and also appealed to other visitors..

This examination paper is about diseases of rats. The examination paper also includes sampling techniques, administration techniques and radiography. A detailed account of diseases of rats and their symptoms has been included. This examination paper is primarily written for veterinary technicians but also for others with interest in the subject. .

In the years 1996-2001 the European Union`s copyright-directive was drawn up. This directive led to much lobbying activities from both copyright holders and library organisations like EBLIDA and IFLA. The Internet and filesharing networks like Napster had led to strong reactions among some copyright holders. Internet gave people an easy opportunity of accessing copyright protected material. Some researchers of copyright have written books where they state that the copyright holders utilize authors fear of illegal copying to strengthen the copyright laws, and by that benefit economical.

User participation in the planning process of renewing the yards of existing residential areas was introduced in Sweden in the 1970s. It arose as a solution to many of the problems which became common in the residential areas built within the Swedish million program. The aim with the million program was to build one million homes within ten years. The same year as the million program was completed, in 1975, government subsidies to improve the residential yards were introduced. One of the conditions to get the subsidies was that the residents had to be involved in the planning process.

In relation to the development of IT-products it is very important that the software supplier is aware not only of the target group but also the field of application. Usability should characterize the whole IT-design process as, in relation to this context, design includes more than merely those aspects which are visible to and thus can be interpreted by the naked eye. The study examines the specific qualities and properties that substantiate the usability and the demands that a customer rightfully expects from an IT-product. The user and the customer are highlighted in the same context in order to demonstrate that it is through the customer that an IT-product is defined as being useful. Thus, from this perspective, the user and customer can be considered as being the same person.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.