Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

Utvecklingen inom förmedling av bostäder har gått snabbt sedan internet blev en del av vårvardag. Idag vänder vi oss online för att hitta vår nya bostad och detta ger möjligheten attfölja bostadsmarknaden på ett helt nytt sätt. Denna uppsats undersöker relationen mellanSveriges bostadsköpares sökbeteende på Sveriges utan tvekan största bostadssöksajt Hemnetoch Riksbankens räntebesked.Genom att analysera det totala antalet sökningar gjorda på bostadsrätter, hus och fritidshus vidav Riksbanken rapporterade räntehöjningar, räntesänkningar samt en lämnad oförändradreporänta försöker författarna se om sökbeteendet ändras. Sökbeteendet fyller funktionen aven ny möjlig indikator för efterfrågan på den Svenska bostadsmarknaden. Den statistik somundersöks sträcker sig från tidsperioden april 2011 till april 2013.Resultatet av studien visar att Riksbankens räntebeslut, oavsett karaktär, inte ger någon effektpå antalet sökningar.

Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenk­lingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet.Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling.

Joint-related diseases including hip dysplasia (HD) and elbow arthritis (ED) can in advance cases lead to that the dog has to be put down, and these diseases are also the cause to expensive veterinary treatments of many large breeds, including Labrador Retrievers. The aim of this study was to make a follow-up study on the 271 Labradors, who previously participated in a study on the effect of nutrition and exercise on hip and elbow status in a birth cohort born year 2000. That study investigated the relationship between nutrition, exercise, and HD and ED. A follow up study on the same dogs at 5-6 years of age investigated the clinical effects of the radiological hip and elbow status at 1 years of age and if was effected by body condition score. This study took place in 2011-2012 and 187 Labrador retrievers participated.

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

During the past 30 years the fuels for energy production in heating and power plants have changed. Fossil fuels have decreased in usage whereas bio fuels in Sweden have increased with 60% since the 1970's. Different fuels affects combustion and the release of various substances and particles into the flue gas. This is caused by the diverse components and chemical structures of fossil fuels and bio fuels. When the flue gas leave the combustion chamber and enters the path to the chimney particles in the gas are being transported out of the combustion chamber.

Cryptosporidium parvum is a protozoan parasite causing diarrhoea in many different animal species including cattle and man. It is an important enteric pathogen in neonatal calves and it is the second most common pathogen found in diarrhoeic calves in Sweden. Subclinically infected adult cattle have, in international studies, been shown to shed a low number of oocysts in faeces and this has been recognised as a potential source of infection for new-born calves. The detection methods used for diagnostic purposes are based on microscopic investigation of faecal smears. These methods have a fairly low sensitivity and samples from subclinically infected cattle have to be concentrated before analysis.

Tidigare forskning har visat att barn med typisk utveckling går från en visuell strategi till en fonologisk. Huruvida denna utveckling sker hos personer med utvecklingsstörning är oklart. De flesta forskare är överens om att dessa personer har en nedsättning i den fonologiska loopen. Om denna nedsättning beror på strukturella avvikelser eller utvecklingsförsening är forskarna inte eniga om. Det är även oklart var en eventuell strukturnedsättning skulle sitta.

A patient simulator for testing anaesthesia machines has been developed at Maquet Critical Care AB, to reduce costly and time-consuming experiments on animals. The device simulates human lungs regarding lung dynamics and volume, uptake of anaesthetic agents and the production of carbon dioxide, heat and moisture. Further demands on the simulator are durability and size; the device shall be compact enough to be moveable.The resulting simulator fulfils the requirements and enables better repeatability and ability to test extreme cases than experiments on animals do.Uptake of the anaesthetic agent is achieved in a active carbon filter and controlled by regulating the flow. The flow is created by a regenerative blower and controlled using a proportional valve. The uptake can be set by the user or by a simple uptake model modified to recursively handle changes in the concentration of anaesthetic agent.Carbon dioxide is fed into the system from a tank by a mass flow regulator.

Scientific research shows that humans regain their strength when they are spending time in nature. Ulrich, Kaplan & Kaplan, among others, has shown in their research that nature can reduce stress and decrease the after effects of stress. Lund University Hospital, USiL, is a big working place and has a large number of patients. To be a patient often means that you lose control of your daily life which could cause stress. For the personnel high workload can be a stress factor.

Syftet med denna studie var att undersöka vilka samband det finns mellan värderingar, föreställningar och normer kring miljön till agerande för ekologisk hållbarhet i det vardagliga livet. Vår hypotes var att det finns samband mellan affekter kring miljöns framtid och agerande till hållbar utveckling. För att söka svar på syftet och bekräfta hypotesen har enkäter med frågor gällande individens värderingar, föreställningar och normer om miljön samt frågor om miljömässigt agerande skickats ut via e-post till 119 deltagare i åldern 23-65 år. Svarsfrekvensen var på 59 procent. Resultatet visade att det fanns ett flertal starka samband mellan miljömässiga värderingar, föreställningar och normer till individens agerande och hypotesen om att det fanns samband mellan affekter och agerande för hållbar utveckling verifierades.