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.

Borna disease virus (BDV) is a virus with capability to cause neurological disease in several species of mammals and of ostriches. Also humans are suspected to be susceptible to the virus, as the viral RNA and antibodies against BDV have been found in some humans with psychiatric diseases, like schizophrenia and depression. In Sweden there is a disease called staggering disease in cats, associated to BDV-infection. This disease often has a fatal progress. Definite diagnosis is reached by histo-pathological and immunohistochemical examination of the central nervous system.

In this thesis, three separate experiments have been performed on different aspects of the interaction between the causal agent of clubroot, Plasmodiophora brassicae, and its hosts. In the first experiment the pathotype of the P. brassicae single spore isolate, which is currently used to construct a reference genome, has been classified using the ECD bioassay. The disease severity of infected plants was scored according to two different scales and the pathotype was determined according to three previously published guidelines. The results were compared to previous published studies describing the e3 isolate. The life cycle of P. brassicae is not well understood.

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.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

Dog bites pose a threat to public health globally and can lead to infection, disfigurement, incapacity, post-traumatic stress syndrome and even death. In geographical areas where rabies is endemic, bites from infected dogs account for over 90% of the human rabies cases. Children have been proven to be at a greater risk of being bitten by dogs and subsequently contracting rabies than adults. In this cross-sectional study, a school survey was undertaken in association with a rabies awareness campaign in India, to investigate the dog bite incidence and various risk factors associated with dog bites as well as assessing the knowledge of safe interaction with dogs among children in the age group 10-18 years. A total of 1295 questionnaires were collected. 43.2 % (n=556) out of the respondents were boys and 56.8 % (n=731) were girls with a mean age of 14 years.

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.

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.

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.

Background: Isolation care may be necessary when a patient is carrying infection or is being inflicted with disease that causes deficit immune system. Being isolated means that the patient is in a confined space and may stay only there. Even in ancient times, people discovered the importance of isolating people carrying an infection from the rest of society. According to the Infectious Diseases Act, patients should be isolated in order to reduce the spread of infection both from the patient to the surroundings as well as the opposite. Isolation care can be psychologically stressful for some patients.

Bovine viral diarrhoea virus (BVDV) is the causative agent of a complex of disease syndromes in cattle with high economical and welfare impacts. BVDV occurs as two biotypes; cytopathic (BVDVcp) and noncytopathic (BVDVncp) determined by differential effects on cultured cells and can also be divided into two genotypes (BVDV1 and BVDV2) on the basis of genomic diversity. The interaction between BVDV and the host?s immune system is regarded a key aspect in the sequel of BVDV infection. Infection with BVDV normally causes an acute transient infection, with mild to subclinical signs, but occasionally results in severe and even fatal disease.

The Bovine respiratory syncytial virus (BRSV) causes bronchiolitis and interstitial pneumonia, predominantly in calves, and is a major cause of bovine respiratory disease worldwide. In humans, BRSV is paralleled by the closely related Human respiratory syncytial virus (HRSV), an important cause of respiratory disease, most severe in infants.The clinical signs and pathology during RSV infection is caused, not only by the direct effects of viral replication, but also by the response of the host immune system. The immunopathology of RSV has long obfuscated our understanding of the disease, and development of effective treatment and vaccines will be very difficult until greater knowledge is gained.One of the components of the immune system that has come into focus in RSV research the last few years, is the Toll-like receptor 4 (TLR4). The TLR4 receptor is well known as the receptor that binds lipopolysaccaride (LPS), and initiates the host response to bacterial infection. Recently, it has been shown that the fusion protein of RSV also interacts with, and up-regulates the expression of, the TLR4 receptor.

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.

The Bovine respiratory syncytial virus (BRSV) causes bronchiolitis and interstitial pneumonia, predominantly in calves, and is a major cause of bovine respiratory disease worldwide. In humans, BRSV is paralleled by the closely related Human respiratory syncytial virus (HRSV), an important cause of respiratory disease, most severe in infants.The clinical signs and pathology during RSV infection is caused, not only by the direct effects of viral replication, but also by the response of the host immune system. The immunopathology of RSV has long obfuscated our understanding of the disease, and development of effective treatment and vaccines will be very difficult until greater knowledge is gained.One of the components of the immune system that has come into focus in RSV research the last few years, is the Toll-like receptor 4 (TLR4). The TLR4 receptor is well known as the receptor that binds lipopolysaccaride (LPS), and initiates the host response to bacterial infection. Recently, it has been shown that the fusion protein of RSV also interacts with, and up-regulates the expression of, the TLR4 receptor.

Influenza is a viral infection that affects global health and economy with its endemic and sometimes pandemic spread. Rapid detection of Influenza viruses enables antiviral use and can bring financial savings. It is also essential for the global surveillance of prevalent Influenza strains. RT-PCR is considered the most specific and sensitive method for detection of Influenza, but Influenza mutates at a high rate and it is therefore crucial that RT-PCR methods are updated regularly.In 2014, Cepheid released their Xpert Flu/RSV XC assay, which can detect Influenza A and B and RSV by multiplex RT-PCR in approximately one hour. The aim of this study was to evaluate this assay at Laboratoriemedicin Västernorrland by using the laboratory?s previous PCR assay for detection of Influenza viruses as reference method.Real-time RT-PCR was used to compare Xpert Flu/RSV XC to the reference method.