Benämningen Lex Uggla uppkom när artisten Magnus Ugglas bolag Uggly Music AB granskades under 2005 då Skatteverket genomförde en riktad granskning mot företag med särskilt hög likviditet. I ett onoterat bolag är tillgångarna i bolaget skattepliktiga hos ägaren så länge det inte rör sig om rörelsetillgångar. Lagens huvudsyfte är att privatpersoner inte ska kunna inneha skattepliktig förmögenhet i ett bolag för att på så sätt komma undan förmögenhetsskatt. Hur mycket som anses kunna räknas till arbetande kapital och förbli skattefritt kapital har enligt rättsfall visat att det beror på följande; verksamhetens art och omfattning, framtida investeringsbehov och investeringsplaner under en viss tid framåt. I flertalet av rättsfallen som blivit presenterade har det framkommit att domstolarna har gått på Skatteverkets linje, vilket föranlett att merparten av de skatteskyldiga blivit påförda förmögenhetsbeskattning. I de fall som domstolen dömt till den skatteskyldiges fördel har denne kunnat argumentera och påvisa historiska och troliga framtida investeringsplaner för företaget.

In Sweden, harvesting pre-commercial thinning (PCT) stems for energy purposes is a interesting way of financing the high cost of preparing dense stands for a profitable first conventional thinning. This concept can be labelled bioenergy thinning. The aim of this study was to quantify the productivity of a Vimek 404R light harvester with an accumulating Naarva-Grip cutting head during the bioenergy thinning of a self-regenerated stand west of Sunnansjö in Dalarna. The stand was birch-dominated, contained 15 371 stems/ha, and measured on average 4,6 cm Dbh and 7 m tall. Even though the driver was well experienced with the machine, the stand in question was the first one that he ever thinned in this manner. Nevertheless, the driver strived to accumulate as many stems as possible during each crane cycle and chose to cut taller stems in half so as to make the handling and forwarding of the harvested stems easier.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Vilken finansieringsstrategi fo?retag bo?r anva?nda sig av fo?r att uppna? sa? ho?g lo?nsamhet som mo?jligt, har varit a?mne fo?r intensiv forskning alltsedan Modigliani & Millers identifierade samband mellan skuldsa?ttningsgrad och lo?nsamhet 1958. Da? europeiska banker a?r a?lagda med regleringar sta?r de info?r en problematisk situation da?r de beho?ver skapa ho?gre avkastning fo?r investerare, och samtidigt leva upp till de riskbegra?nsningar regelverken fo?reskriver. De ledande teorierna inom omra?det sta?r i konflikt med varandra da?r ba?de finansiering genom skulder respektive eget kapital fo?respra?kas fo?r att uppna? optimal kapitalstruktur.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

This work of examination describes an environmentally oriented product development aimed to develop new packaging with improved environmental and sale aspects of the products from Primus Sweden AB. The report covers the design process from the first collection of facts to the final results with a description of all methods involved in the work. The focus has been on a clear environmental awareness and the report contains a deepening of the concept life cycle assessment (LCA) for product development. In the process, the consumers? opinions of the brand Primus and environmental profiling formed the basis for the packaging to communicate the right values such as quality, technology, environmental awareness and adventurer?s first choice.The deepening of the life cycle analysis shows that composting and other alternative treatment of the biological cycle is not possible to implement in a satisfactory way in the design process.The work results in two final concepts.

Aerated steam treatment is a modern and environmental friendly method for seed borne fungus sanitation, mainly used on cereals. The method involves exposure to heat and high humidity, factors which are known to induce a fast ageing of seeds, thus resulting in reduced storability. This thesis clarifies the interdependence between seed age and the aerated steam treatment intensities. Two studies were carried out in this thesis. In the first study the storage longevity of seeds treated with aerated steam was examined. The second study investigated the shelf-life of the pre-tests used to determine the aerated steam treatment tolerance of a seed lot, by testing the treatment tolerance of seeds aged prior to the treatment.

When grains of wheat and rye are conventionally milled, large quantities of bran classified as by-products are left and are mainly used for animal feed. Bran is a complex material composed of the aleurone layer, nucellar epidermis, a seed coat, a fruit coat and a small proportion of the germ and endosperm depending on extraction rate. The bran fraction consists of approximately 40-50 % dietary fibre which can contribute to increase the nutritional quality of human cereal food. It would also be valuable for the food industry to convert by-products as bran to products with higher commercial values. The aim of this thesis was to analyse the content and composition of dietary fibre of heat treated wheat and rye bran according to the Uppsala method with some modifications in order to analyse soluble and insoluble dietary fibre separately. Half of the bran samples were precooked, dried and roasted and the other half dried and roasted (uncooked).

The streetscape is a complex environment with a lot of different parts and users. If you look at the streetscapes main parts you have floor, walls, roof and furniture. The floor in the streetscape, the street, consists of the ground and the paving. It can be made of a lot of different materials with both architectonic and practical functions. The walls usually consist of the houses. They have a big influence on the streetscape depending on architecture, heights and widths.

Abstract Author: Kristin NäsTitle: The technology society?s love letters ? a qualitative analysis of communication through internet dating.Level: BA Thesis in CommunicationLocation: University of KalmarLanguage: SwedishNumber of pages: 53 Keywords: communication, dating, web dating, gendering talk, interaction, flirting, the internet, contact, communities.Summary: A qualitative study on the subject of internet dating and how people using internet dating chooses to present them self and how they choose to communicate with others to create contact. Internet dating is a phenomenon that is continually growing. 2 million people in Sweden are singles today and more than half of them have tried internet dating at least once. The purpose of this study was to research the way people choose to present them self and how the communication on an internet dating site is used.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.

The objectives of this experimental study were to investigate if a strategic method to supply loose housed sows with large quantities of straw 2 days before expected farrowing and if the sow?s body condition had any effect on the occurrence of shoulder lesions 5 weeks after farrowing. Data came from a study conducted on four commercial piglet-producing farms in southwest Sweden between March and December 2009. At each farm one batch of sows was followed during two consecutive lactations. The sows were randomly assigned to two different treatment groups and the sows that remained in the batch during the second lactation switched treatment group.

New dwellings and commercial buildings in coastal regions has for some time now been a focal point. Old industrial harbours are regenerated into modern living areas with a recreational purpose. In Sweden the marina has not taken part in this development, thus remained in the monotony and large-scale structures of modernism. This graduation thesis looks upon the marina from a landscape architects point of view, where the marina foremost is a social venue. By revealing and discussing the development of the marina, its design and environmental consequence theories of the marinas future is presented. These theories are later tested upon the costal village of Rydebäck, south of Helsingborg. The thesis is structured in three parts: marina knowledge, proposal and resources. In the first part the historical development of the marina from prehistory time to now is discussed.

The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.

Befolkningen i dagens samhälle blir allt äldre. Många individer drabbas av någon typ av demens, exempelvis Alzheimers sjukdom, då denna sjukdom är starkt knuten till hög ålder. En demenssjukdom för med sig många svårigheter, däribland drabbas minne, språk samt kommunikation. I Sverige idag finns många yrkesgrupper representerade kring den som har insjuknat i demens men sällan finns någon som har djupgående kunskaper om de språkliga och kommunikativa svårigheter som en individ, till följd av sjukdomen får. I början av Alzheimers sjukdom är de språkliga förändringarna knappt märkbara men med tiden tilltar de språkliga svårigheterna.