This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

This major project in Building Engineering has its focus on inquiring into what methods has been used in the planning process of the residential buildingLjusbojen 1. This project has been conducted in cooperation with Kadesjös Ingenjörsbyrå AB, an engineering contractor firm which also acts as the property developer. Initially several different general methods for planning residential buildings have been presented. After the methods from the process of building Ljusbojen 1 has been analyzed compared to the general methods presented in part 1. This shows what the determining factors are during the planning process; factors such as cost, quality, time management, know-how and environmental issues.

Cycling is one of the most sustainable transport modes available and it is widely promoted inmany urban areas. The health benefits from cycling has shown to be substantial, includingdecreased risks of diseases related to overweight and enhancing brain capacity. However, inurban areas cyclists can temporaly be exposed to high levels of air pollution, resulting inhealth risks as opposed to health benefits.The objective of this thesis is to develop a rasterbased test model in GIS that estimates theinhaled dose of air pollution for cyclists based on relative particle concentration in differenttransportation micro-environments. The method used is a least-cost path approach,calculating three different routes; shortest, fastest and least dose for four different trips withinSödermalm, Stockholm.The results show that the inhaled particle dose can be greatly reduced, 39% - 58% for three ofthe routes, by choosing the least dose route. One of the most interesting findings is thesubstantial increase of dose when high levels of particles are combined with uphill cycling.The conclusion for the thesis is that a raster-GIS model can be very useful for estimating doseof different air pollution particles and chemicals along cycling routes.

HAFA Bathroom Group has given us the assignment to develop a standardized back panel for their bathroom cabinets. This cabinet is going to be applied to most of their current and future cabinet solutions. To this point, they have constructed unique suspensions-and back panels for most of their cabinet models. They have also been forced to pull wiring and assemble the cabinets differently because of factors like; position of the wall sockets, dimensions of the cabinets and their shapes.The company wants to distance themselves from their current solution, firstly because the cost of having manpower to design each individual suspension solution, secondly because they will save a lot of money when the manufacturing process requires a minimum of components to be constructed. As a result of this, the company can use their resources better to develop future products.The main idea is that the consumer isn?t required to change the suspension or back panel when they decide to buy a new cabinet.

The society of today is dependent of secure transports and deliveries of electrical power. Interruptions in different activities because of fallen trees cost a great deal of money in form of reparations and claimed damages for transport companies and electrical suppliers. Fallen trees along some railway sections are a severe problem. For instance, to repair the damages of the storm of week 5 year 2002, costed 2 800 000 SEK for the line region of Hässleholm. Today, the Banverket railroad company has no norms in general for how close to the railway the forest is allowed to grow.

Today's unsustainable resource use is influenced by many factors. One key factor isproduction methods and patterns. Trough change of production patterns enterprises can bepart of the solution to a more sustainable society. This case study has analyzed environmentalperformance of the printer company Edita Västra Aros Ltd (EVA), who has gained awards forits environmental work, and what driving forces they have had during this work. The survey isbased on a qualitative method and the collected data consists of documents and staffinterviews, which have been analyzed with content analysis.

At the Division of Electricity at UppsalaUniversitythere are ongoing researches, including a research concerning turbo generators.Turbo generators produce a large share of electricity in the world; however they are costly mainly due to the fact that the cooling and ventilation that are needed to eliminate the excess heat from the generators are expensive. Turbo generators work with high efficiency and in this project, the main task is to simulate a generator while taking into account that the generator must be designed against self-oscillation, centrifugal force, exhaustion and heat. The turbo generator must be simulated without being too expensive and complicated.In this project, the dimensions of the turbo generator depend on the efficiency of it, and where the losses are in the generator. Furthermore, the optimum values need to be chosen with the help of the ACE simulation program. The report begins with an introduction describing the project followed by a task description that is dealing with the project.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

The Stockholm office market segment have for a long time been considered a safe havenwhen it comes to withstand negative turmoil in the form of rental compression due toeconomic fluctuation, especially in the CBD demographic. Recently however, a large numberof banks and institutions, amounting to some 200000 square meters, have decided to relocateto more peripheral locations with the aim of cost reductions on rent. This mass exodus isstudied with focus on rental dynamics as the result of increased vacancies. Other variables arestock changes and employment. The method is econometric combined with an interviewseries.

To this date there are 14 major armed conflicts, four of which are defined as war. Every day several people come to Sweden as asylum  seekers and refugees looking for a residence permit in Sweden. This paper is about the children who receive a residence permit in Sweden and attend Swedish schools. Many of these children have experienced trauma ? damage to the psyche after a traumatic experience.From two qualitative interviews of a principal and a counselor at a school in Järfälla municipality, and three teachers at the same school, I studied what trauma management at this school looks like.

Bakgrund och problem: Långtidssjukfrånvaron har länge varit ett uppmärksammat problem och flertalet åtgärder har satts in för att minska denna. På senare tid har korttidssjukfrånvaron dock lyfts fram som ett ytterligare problem och erhållit en större uppmärksamhet i takt med dess ökning. Korttidssjukfrånvaro syns inte i offentlig statistik förrän efter den åttonde dagen och är därmed svår att studera. Likaså kan kostnaden för korttidssjukfrånvaron vara svår att fastställa eftersom korttidssjukfrånvaro består av både direkta- och indirekta kostnader.Syfte: Syftet med denna studie är att beskriva och förklara hur stora kostnaderna är för den korttidssjukfrånvarande socialsekreteraren på en enhet i Växjö kommun. Utifrån dessa kostnader ska sedan en metodik utformas för att kunna fastställa en standardkostnad för vad korttidssjukfrånvaro per timme kostar.Metod: Under studiens gång har en abduktiv forskningsansats, en kvalitativ forskningsstrategi och en fallstudie som undersökningsdesign nyttjats.

The development of productivity in the construction industry has long been at a steady state compared to the manufacturing industry. Studies have shown that, amongst other things, waste on construction sites can reach up to one third of the total production cost. This has been observed from different aspects, and change is forthcoming.This thesis aims to provide a foundation for an increased productivity at production sites of building bridges. It is primarily based on a field study at Skanska, at a bridge construction site near Grängesberg. Via continuous interviews with the whole production crew, construction workers and management, information on interference and possibilities of improvement at the work site has been documented.

This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.