The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

In this study, the pre-tension force in an insert screw connection are examined in order to establish a greater understanding of the system and to facilitate the process of making new metal cutting tools. Certain especially significant design variables such as the offset, the length of the contact thread and the shank length above the threaded hole, are selected to be closely examined. A comparison of the influence on the pre-tension force between threaded holes made with a worn, versus new, threading tool is also involved in the experiment. The study is limited to handling the screw sizes M2,5 and M3,5. The results show that a regression model, with good approximation, can be fitted to the measured values.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

The purpose of this study is to analyze the economic effects of different fertilization programs both on stand- and forest-level. The study is applied on an objective sample of inventory data for a forest area in Kalix in northern Sweden. The forest area belongs to the forest company Sveaskog. The study includes different economic models and will be used as a support when the company decides how to invest and how much to invest in fertilization. The study investigates the economy of five different fertilization policies. For each program the rate of interest invested in fertilization and the cost for the extra produced volume has been calculated.

Title:Comparison of databases ? Is the law an obstacle?Authors:Alexander Ankarberg, Applied Information Science.Tutors:Lars- Eric LjungProblem: Cross running databases is getting more and more significant during the development of the information flow. There are huge benefits if we start to use the technique that already exists. The law is today an obstacle, so what would happen if the law wasn?t so stern.

This report is the written documentation of a project work carried out at the Division of Engineering Materials at Luleå University of Technology in cooperation with Seco Tools AB. The project deals with the analysis of residual stresses in Ti-Al-N thin film grown on WC/Co cutting inserts. The composition of Al varied from 0% up to 75%. Increasing the Al content in the Ti(1-x)Alx N compound improves the compressive residual stresses even after annealing of the material. The experiments have been performed in a high temperature x-ray diffractometer (HTXRD) where the interplanar atomic spacing was determined in-situ and subsequent converted into stresses.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.

In what way do pictures allow for freedom of interpretation and thoughts rather thanunderstanding reality in a high paced medium? Children today are exposed more thanever to images trough various media. Children?s culture in the digital world has, troughgames and apps, become more cross-generational than literature. Unfortunately, there aremany digital books that loose the story, as the creator gets lost in technology and/or ineducation and morals.

This master thesis has been performed at Sectra Communications AB in Linköping where they manufacture electronic encryption devices. In cryptology it is essential that an eavesdropper cannot find the plain text. To assure that a system is safe, all devices are thoroughly examined so that they don?t emit any secret information, so called Compromising Emanations (CE). This is done by comparing the secret signal with measured signals on the screen of an oscilloscope, a process that is very time consuming and furthermore, the risk of missing compromising emanations is high.

This thesis work has been performed on request by SWT (Scandinavia WeldTech AB). SWT manufactures, develop and sell ready to assemble building systems for concrete rafter beam applications. The beams in this system consist of a u-beam that is welded to a flange. To be able to fill the beams with concrete there is holes in the beams top end. The holes are made in a ?punching machine?.  These holes are cut out and the remaining steel piece is bent down in the u-beam.

This thesis have been performed at Sweco Position in Jönköping. The work was split into two, where one part included an investigation regarding the possibility of developing a cross-platform GIS (geographic information system) with HTML5 and CSS3. A prototype would also be developed within this part.The second part included development of a cross-platform GIS for a client to Sweco Position. The client operates in the forest sector and had already an existing solution, with many problems. The client required an application with delimited functionality and which was not bound to a specific hardware.As the client users often were located in areas with limited Internet access, one additional requirement was that there would be some offline support.The students handle subjects within development of GIS, for example map projections, map services and mapping libraries.The application came to be developed in HTML5 and ASP.net.

Många främre korsbandsskadade idrottare upplever efter operation en nedsatt tillit till knäet och är rädda för nya skador. Detta kan resultera i försämrad rehabilitering. Det är därför viktigt att kunna identifiera dessa patienter.Syfte:Syftet med den här studien var att klargöra i vilken utsträckning trippelhoppet, cross over-hoppet och sidohoppet avspeglar vilken tillit till knäet den korsbandsopererade patienten upplever 6-12 månader efter operation i samband med återgång till idrott.Metod:Urvalet bestod av 9 kvinnor och 9 män patienter som genomgått främre korsbandsrekonstruktion och som 6-12 månader efter det var på väg tillbaka till idrott. Deltagarna genomförde tre funktionella tester, trippelhoppet, cross over-hoppet och sidohoppet på sitt ickeopererat respektive på sitt opererade ben. Före varje hopptest skattades på en visuell analog skala ( VAS-skala) graden av tillit till knäet inför hoppet och graden av förmåga att ta i efter hoppet.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.