En typ av beskattningsregler som finns i de flesta av EU:s medlemsstater är Controlled Foreign Corporation(CFC)-lagstiftning. CFC-lagstiftningen reglerar beskattning av delägare i utländska juridiska personer med lågbeskattade inkomster. Den svenska CFC-lagstiftning är bl.a. till för att motverka och hindra internationell skatteflykt. Det kan t.ex.

This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.

A LED spectrometer has been constructed for qualitative spectrometry using certain wavelenghts. The LEDs and the photodiode are being controlled with a microcontroller that is connected to a computer to power the components and save data. The spectroanalysis made with the LED spectrometer were significantly different to a standard spectrometer, concluding that more analysis should be made until a final product is ready. Some areas of improvements are suggested. .

The aim of this thesis is to compare the effectivity of using a natural language and a controlled vocabulary when performing subject searches in the bibliographic database LISA Library and Information Science Abstracts. 20 topics were created and for each topic two searches were made, one by using a query formulated with natural language directed to the abstract field and the other one by using a query formulated with descriptors from the thesaurus in LISA directed to the descriptor field. The average relative recall amounted to 64,8% for the AB-queries and 54% for the DE-queries. Failure analysis showed that the majority of the relevant documents not retrieved by AB-queries could have been retrieved with other query terms, such as synonyms. In a natural language there are many different ways of expressing a topic, and this tends to have a negative effect on retrieval effectivity.

The purpose of this Masters thesis is to examine how young womens sexuality is described in Swedish youth novels. The analysis is based upon eight books of which four were published during the period from 1970 to 1975 and four books were published during 2000 to 2005. The theoretical framework is based on a gender theoretical perspective where Yvonne Hirdmans theories about a gender system and Ylva Elwin-Nowaks and Heléne Thomssons ideas about gender construction are crucial. Also Anthony Giddens theories about sexuality in the late modern society are used, where the plastic sexuality and the pure relationship are central ideas. The method is based upon textual analysis, and a model of analysis is constructed with its basis in the theoretical attempt.

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.

The projects goal is to construct and program a robot that is controlled from a computer but also have an obstacle handling function that allows the robot to navigate around the object by itself.The robot is a simple construction and the number of components and functions is kept at a minimum. A tricycle construction was chosen because it?s the simplest. Communication between the robot and the computer also kept as simple as possible..

Bakgrund: Att föda barn är en av de mest betydelsefulla händelserna i en kvinnas liv. Direkt efter förlossningen sker den första interaktionen mellan mamma och barn. Om barnet behöver avancerat omhändertagande bryts den första interaktionen. Tidigare forskning visar att interaktion och tidig hud mot hud kontakt mellan mamma och barn är betydelsefullt för anknytningen. För att kunna främja anknytningen och stödja den nyblivna mamman måste barnmorskan ha kunskaper i vad som påverkar mammors upplevelser av en separation med deras nyfödda barn.

How do you summarize the content of a fictional work, let?s sayLord of the Rings, into a few "telling" words that may represent it? This master?s thesis is a comparative study of how library users? freely chosen tags/keywords deviate from controlled vocabulary made by professional indexers when representing fiction. The thesis answers four main questions:? Do the tags that the library users give fictional works correspond to the categories used in professional indexing in Sweden?? Do the tags follow the standards for vocabulary, semantics and syntax used when indexing professionally?? Do the tags add something to document representations?? Are there differences between the tags used for adult fiction and the tags used for children?s literature?With a starting point in indexing theories of Frederick W. Lancaster, Annelise Pejtersen, and the semiotic theory of the indexing process of Jens-Erik Mai, 383 tags from totally 70 fictional works are analyzed.

Food waste from grocery stores - An analysis of municipal management inSweden and a detailed study of the situation in Umeå municipalityThe objective of this thesis was to analyze the municipal management of food waste fromgrocery stores in Sweden in general and in Umeå municipality in particular. Furthermore theobjective was to account for the different waste treatment methods that can be used and toevaluate them from an environmental perspective. In order to analyze the municipalmanagement a survey was sent to all of the municipalities/municipal waste companies inSweden. A general comparison of treatment methods was carried out on the basis of ascientific review and a system analysis was performed in order to compare three differenttreatment alternatives for the food waste generated in grocery stores in Umeå. The surveyshowed that the legal definition of food waste from grocery stores is unclear and variesbetween municipalities.

Bakgrund: Ca 10% av alla nyf?dda i Sverige v?rdas ?rligen p? en neonatalv?rdsavdelning, d?r separation mellan barn och f?r?ldrar ?r vanligt f?rekommande, trots evidens om dess negativa konsekvenser f?r b?de f?r?ldrar och barn. Nollseparation inneb?r att f?r?ldrar och barn h?lls i s? mycket fysisk och psykisk n?rhet under v?rdtiden som m?jligt. ?ven om tidigare forskning har belyst konsekvenserna av separation inom neonatalv?rden, finns begr?nsad sammanst?lld kunskap om hur f?r?ldrar upplever nollseparation i en neonatal kontext.

In this study a case study was conducted at the Transport Agency. The government agency is seeking better alternatives to its current ways of keeping track of important dates stated in legal documents. The agency wants to explore the possibility for an IT-solution for keeping track on those dates. In the case study change analysis was conducted on the vehicle type approval process. Qualitative interviews were conducted with a section manager, vehicle type and component approvers, and with a system administrator and a system manager at the Transport Agency in Borlänge.

In this study we have investigated how local journalists in Kalmar think when they choose their sources to interview. We have also studied several factors that can affect their choices of sources.We have interviewed eight news journalists from the two largest local news papers Barometern and Östran in Kalmar.The journalists were asked about the sources they often use as interview objects. They were supposed to tell about how they think when choosing sources and define which sources they commonly use. There are different factors that can affect the choices and we have narrowed them down to ethics, source critics, credibility, stress, hard production conditions, public and their own interest and if they consider themselves to be individualistic or controlled by the news desks. Furthermore the journalists were asked to characterize what changes they would make when choosing sources in a perfect world.All of the journalists had not reflected prominently on the subject of sources before our research.

Studien går ut på att jämföra tre olika styrsystem för ventilation, nämligen CAV (Constant Air Ventilation), VAV (Variabel Air Ventilation) och DCV (Demand Controlled Ventilation). Dessa styrsystem ställs mot varandra i tre olika lokaltyper, med syfte att identifiera det mest energieffektiva styrsystemet. Ett syftet med studien är också att upptäcka vid vilka flöden det lönar sig att arbeta med VAV- och DCV-styrsystemen..

This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.