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.

To have motivated employees is important for companies so that they are able to keep valuable competence within the organization. This report treats a relatively new concept for increasing the motivation of employees. It is however, a concept that gets more and more attention. It is called gamification.Gamification is defined as ?using game design elements in non-gaming contexts?, i.e.

This report describes a bachelor thesis work performed at the cloud storage company CloudMe in Linköping, Sweden. The storage service provided by CloudMe allows users to access their files seamlessly from multiple units at the same time. In the cloud there is storage provided for contacts, calendar and e-mail, which is data nowadays normally used by smart phones.Exchange ActiveSync is a protocol developed by Microsoft which, among much more, provides functionality to synchronize the previously described data. This protocol is supported by the smart phone developers and the ability to synchronize over the exchange protocol is implemented in products by default. Due to this fact it would be preferable to implement support for synchronization from CloudMe to phones over this protocol.

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.

Abstract 1.The purpose of this study was to investigate the effects whole body vibrations on maximal strength, power output and neuromuscular activity in m. pectoralis major during bench press.Participants consisted of 35 male and 9 female military high school students (m=23, 1 years). On the basis of initial maximal performances in bench press the participants was divided into two experiments groups and one control group. Intervention groups performed a specifically designed push up program on a vibrating plate respectively a step board during 12 weeks Initial load at 60 % of 1 RM showed an average of 46, 5 kg. All groups showed an average increase of 13 kg for each person after 12 weeks.

När en värdering av ett företag skall göras finns det flera olika typer av värderingsmetoder som kan användas. Bakgrunden till den här studien är att uppsatsförfattarna blev kontaktade av ägarna till ett företag som undrade vad deras företag skulle vara värt vid en eventuell försäljning. Det specifika med företaget är att det endast arbetar mot en kund, samt att företaget nästan inte har några materiella tillgångar.Syfte: Syftet är att kartlägga de olika värderingsmodeller som används vid värdering av företag, för att därefter klargöra vilken eller vilka metoder som är bäst lämpade för vårt fallföretag. Detta syftar till att resultera i en värdering av vårt fallföretag.Metod: Vi har använt oss av en kvalitativ metod i form av en grundlig litteraturstudie, samt en genomgång av tidigare forskning. Vidare har ett antal e-postintervjuer genomförts och slutligen presenteras en modell för värdering av vårt fallföretag.Teori: Den teoretiska delen av denna studie består av de värderingsmetoder som beskrivs i den litteratur som finns inom området.

How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control.A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad.

Background: Many cancer patients who get bone metastases live longer thanks to the successful research and development of medicines during recent years. Many studies show general health benefits from physical activity. For patients with bone metastases the possibility of physical activity perhaps should limit? Nurses at oncological units are often in lifelong contact with this group of patients. It´s therefore important to have knowledge about the bone metastases and how it influence the patient´s possibility of performing physical activity in order to support and encourage the patient to safely physical activity.Aim: To describe the patient´s possibility of physical activity with metastases to the bone.Method: A literature study.Results: The extension of the bone metastases shall be verified through X-ray.

Vattenfall and Svenska Kraftnät perform start-up tests, where hydropower generators are used to power up the electrical grid in case of a blackout. To monitor the electrical grid, Phasor Measurement Units (PMU) are used. Each PMU is individually equipped with a GPS-receiver to precisely timestamp the data relative to the official time UTC. During the test, it is also of interest to timestamp the measurement signals from individual hydropower generators to later compare with PMU-data, and thus study the power grids impact on the generator. The aim is to work out an appropriate method to make these measurements and to build a data acquisition system, capable of timestamp data relative to UTC, from a generator in one of Vattenfalls hydroelectric power stations. The problem is that the generator is located in an underground station which hampers the reception of GPS-signals and wiring should be avoided if possible. Time synchronization has been solved by using Vattenfalls network, which is synchronized by the network protocol NTP.

Syftet med arbetet är att få en förståelse för moss-sedumtakets bullerdämpande egenskaper. Jag kommer även att försöka förutsäga med hjälp av akustikteori vilken utav de två olika uppbyggnadssystemen av moss-sedumtak som ger den bästa bullerdämpande effekten.Mätningarna kommer att bestå i att registrera ljudtrycksnivån i rummet, vid varje oktavband i frekvensområdet 125-4000 Hz. Först utan moss-sedummattan och sedan med moss-sedum mattan. Storleken på differensen i ljudnivån ger en bild av i vilket frekvensområde som ljudabsorptionen är effektivast. För att ytterliggare öka förståelsen för hur moss-sedum absorberar ljud så kommer även absorptionsfaktorn att beräknas.

Aim: Banks? settlement of handling cash and the technological developments of our payment services, leaves us guessing at the outlooks of consumers? payment systems. One of the new payment options arising from this development is mobile payment. With access to internet, mobile payment can take over the role as the primary method of payment, as it can be used on any occasion. Questions are raised about which factors that are affecting the future users? attitude to use mobile payment, and if the service can be a threat to the traditional card payments.Method: This study is based on a quantitative method by the means of a survey design.

Microproduction, also called distributed generation, is something that has become more and more popular in the electric grid. Microproduction can however lead to unacceptable performance if several units are installed in the same low voltage network. It is therefore good to know a limit where the performance of the low voltage network becomes unacceptable based on given parameters. This limit is usually called hosting capacity.In this report the hosting capacity with respect to voltage and current have been studied in three low voltage networks which are located in Falu Elnäts concession area. This has been done by simulations in a GIS-program where critical times of the grid have been simulated.

Background: Prediabetes is caused by relative insulin deficiency and insulin resistance in the body tissue which leads to abnormal blood glucose levels. Prediabetes can over time lead to type 2 diabetes mellitus. To prevent the onset of type 2 diabetes and its complications, it is important to identify early elevated blood glucose levels and thereby prediabetes.Objective: To describe nurses' knowledge and experience regarding the management of patients with prediabetes.Methods: Qualitative descriptive design with individual interviews. Three nurses, three community health nurses and three diabetes nurses were interviewed.Results: The result can be understood from the nurses' experiences of encountering patients with prediabetes. An overarching theme in the analysis was that the nurses are working or aspiring to work preventively.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

ABSTRACTPressure ulcers are a serious health damage that causes great suffering, prolonged hospital stays and increased health care costs. Patients undergoing surgery are at high risk of developing pressure ulcers and it is the operating theatre nurse responsibility to protect against health damage through nursing. There are little research made in the area of perioperative pressure ulcer prevention. In order to investigate perioperative pressure ulcer preventive care measures that are described in the litterature and to answer the question how the operating theater nurse can protect the patient, a pilot study of a systematic literature review was carried out. Data base searches were conducted in PubMed and Cinahl from where ten articles were selected and examined for their quality and content.