Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

AbstractThe development of the construction industry is slower compared to other industries. This implies that there must be improvements in this field. One step to increased effectiveness in construction projects is making the construction process more efficient, therefore resulting in a positive result for both the actual construction project and for the overall branch. The purpose of this study is to identify areas for improvement within the municipal housing company Gavlegårdarna completed construction project, who will then contribute to increased efficiency in their upcoming projects. The work has been performed with the help of two case studies examine construction projects "Fullriggaren" and "The three nursing homes." Opinions about what could have improved the efficiency of these construction projects further have been collected with the help of an interview study among some of the project participants involved in both projects.There have been many studies addressing the topic of how the construction process can be streamlined and similar studies that have been previously conducted.

For the company to work well, it is necessary with a good economy, a high qualitative production and a well working system concerning the environment: the whole cycle on the farm needs to be working. At the same time, debaters about the environmental impacts are also requiring higher demands for the dairy farmers and therefore also the management programs. Management programs for feed evaluation calculations have been more developed over the years. Big amounts have been invested in the new feeding system with NorFor, but no one seems to have asked the dairy farmers what they themselves want to spend their money on, and what they need help with. For the dairy farmers it is necessary that the whole company is controlled in the right way, and much more than just feed evaluation is included in this.

Aim: On the basis of the Swedish 2012 National Patient Survey and its open answers, study how patients experienced the quality of care during hospitalization in a surgical divisionMethod: In this study, 306 patients' responses was compiled and analyzed by qualitative content analysis and reported descriptively in running text.Results: The way patients were treated by staff was experienced by respondents mainly as positive. The staffs? courteous and sympathetic attitudes were appreciated. The food that was served was described as substandard, distasteful and dull. The cleanliness of the hospital departments were reported to be inadequate, particularly in washrooms.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Under senare år har allt fler organisationer och företag insett hur viktigt det är att identifiera och förstå sina processer, och för att kunna styra och utveckla dem, är det bra att veta vilka de är. Därför vill Reumatologi kliniken veta vad som händer med patienter som har psoriasis artrit, när dem är nyinsjuknade eller ska börja behandlas på deras klinik, samt hur hanteras smärtproblematiken, när de återkommer till kliniken, detta har vi gjort genom att kartlägga processer och sammanställa på vilka olika sätt dessa patienter hanteras på kliniken idag, vart remitteras de? Hur ofta förekommer detta? Vad gör att vissa remitteras och andra inte? Förslag på hur kliniken kan använda denna kartläggning i framtiden.Detta examensarbete genomfördes på uppdrag av:Centrum för Teknik i medicin och hälsa, CTMH, i samarbete med Karolinska Sjukhuset. Arbetet omfattar 15 högskolepoäng.Vid detta arbete har vi använt oss av djupgående intervjuer för att få en djupare insyn i den reumatologiska klinikens handläggningsprocesser. En konstruktionsmodell har utvecklats för att identifiera vilka intervjufrågor som är relevanta för detta projekt.

Introduction: Reducing social inequality in health is a prioritized goal for public health on the global as well as the national and the local levels. Hälsoteket operates through health promotion to reduce inequality in health in the district of Angered in Göteborg, through the improvement of living habits and the wellbeing of the population.Aim: The aim of the study was to evaluate Hälsoteket in Angered through its participants? subjective experiences. Subsidiary aims were to explore participants? perceptions and opinions about Hälsoteket in Angered, how they perceive the health impact of their participation and their motivations for participating.Method: A qualitative method was used to fulfill the aim.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Events are a growing channel for companies and organizations to reach out to their customers. The com-munication channel opens up to satisfy all human senses. Which are required for a message to go into the receiver and be memorized. The research gap we decided to contribute to we made a case study of an event that is not sport related and looking at both the transmitter perspective and receiver perspective. Thus, the purpose of our study is to increase the understanding of how the transmitter should be able to convey the purpose and goal of the event to the receiver.

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.