This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This thesis examines the presence of threats and violence directed towards animal welfare inspectors/ officers. The main tool is a survey regarding threats and violence directed at animal welfare inspectors/officers. The questionnaire was distributed to animal welfare inspectors/ officers who worked on 15 of the country's 21 provincial governments. The response rate of the survey was 68.9 percent. The main conclusion of the study is that threats and violence directed at animal welfare inspectors/ officers are common.

Bakgrund: Arbetsterapeutiska begreppet aktivitetsbalans fr?mjar till god h?lsa och v?lbefinnande. Aktivitetsbalans uppn?s genom att arbetsterapeuten motiverar och medveteng?r personer om deras aktivitetsm?nster och hur det p?verkar aktivitetsutf?randet. Funktionstillst?ndet Attention deficit hyperactivity disorder (ADHD) ?r ett komplext neuropsykiatriskt funktionstillst?nd.

En omfattande miljöpåverkan till följd av användandet av fossila bränslen har letttill ett behov av alternativa energikällor som inte bidrar till en ökad växthuseffekt.Biogas har potential att produceras som ett koldioxidneutralt bränsle. Det energibesparande ämnet i biogas är metan och kandidatarbetets syfte är att framställametan under katalytiska processer.Metan kan skapas genom den sa kallade Sabatier-reaktionen där koldioxid ochvätgas reagerar till just metan och biprodukten vatten. Denna reaktion har studeratsur ett praktiskt, miljömässigt och ekonomiskt perspektiv. En Sabatier-reaktori laborativ skala har designats och konstruerats. Flertalet försök har gjorts för attutvärdera effekten av olika parametrar såsom temperatur, volymsflöde och gassammansättning.

En omfattande miljöpåverkan till följd av användandet av fossila bränslen har letttill ett behov av alternativa energikällor som inte bidrar till en ökad växthuseffekt.Biogas har potential att produceras som ett koldioxidneutralt bränsle. Det energibesparande ämnet i biogas är metan och kandidatarbetets syfte är att framställametan under katalytiska processer.Metan kan skapas genom den sa kallade Sabatier-reaktionen där koldioxid ochvätgas reagerar till just metan och biprodukten vatten. Denna reaktion har studeratsur ett praktiskt, miljömässigt och ekonomiskt perspektiv. En Sabatier-reaktori laborativ skala har designats och konstruerats. Flertalet försök har gjorts för attutvärdera effekten av olika parametrar såsom temperatur, volymsflöde och gassammansättning.

En omfattande miljöpåverkan till följd av användandet av fossila bränslen har letttill ett behov av alternativa energikällor som inte bidrar till en ökad växthuseffekt.Biogas har potential att produceras som ett koldioxidneutralt bränsle. Det energibesparande ämnet i biogas är metan och kandidatarbetets syfte är att framställametan under katalytiska processer.Metan kan skapas genom den sa kallade Sabatier-reaktionen där koldioxid ochvätgas reagerar till just metan och biprodukten vatten. Denna reaktion har studeratsur ett praktiskt, miljömässigt och ekonomiskt perspektiv. En Sabatier-reaktori laborativ skala har designats och konstruerats. Flertalet försök har gjorts för attutvärdera effekten av olika parametrar såsom temperatur, volymsflöde och gassammansättning.

pcSKOG-gård is a computerised manager plan for private forest owners, developed by the pcSKOG AB. The program is based on forest stand data, joined with a map of the forest and GIS-applications. The purpose is to offer a program for private forest owners managing the forest and with the possibility of updating the actual status of the forest. The company pcSKOG AB is the leading producer of programs for forest management and has developed the program since 1997. The program is currently the most common program used by private forest owners in Sweden. The aim of this thesis, leading to MSc in forestry, is to investigate the purpose of the private forest owners when purchasing the pcSKOG-gård. The thesis also studies how private forest owners use the program, what they use it for and how the private forest owners state that the program has achieved to fulfil their expectations. The thesis is also a market research concerning the knowledge and attitudes the private forest owners have about the program and associated services. The study material has been collected during two phases.

Syftet med studien var att belysa Internet-webbsidans potential som kanal för hälsokommunikation kring primärprevention, med utgångspunkt från en webbaserad vaccinationskampanj mot livmoderhalscancer. Studien är empirisk med en kvalitativ ansats. Enkäter och semistrukturerade gruppintervjuer med halvöppna frågor har använts för att samla in data. Fjorton unga kvinnor i åldern 18-19 år på två gymnasieskolor i Stockholm deltog i studien. För att analysera data har innehållsanalys med manifest ansats används.

Due to an increasing amount of people being put on a sick-list the issue of work health has come to receive a lot more attention. To confront the problem, different varieties of keep-fit measures have been launched in the workplace. A prime example of such a measure can be found at Centralsjukhuset Kristianstad, which this survey is investigating. The primary goal of this study is to investigate the use of the Keep-fit measures program and to identify what motivates the employees to utilize this program. Further we would like to investigate if the program, through motivation and learning, generates improvement and retention of the individuals? health.

Giardia är en protozo, ett encelligt urdjur. Parasiten har en direkt livscykel med fekal-oral spridning. Få cystor krävs för att ge upphov till sjukdom och cystorna är mycket resistenta i miljön. Giardia delas in i 6 arter varav Giardia duodenalis (syn. G.

About a quarter of the Swedish land area is covered with shallow or thick peat. There is a potential to increase forest production in Sweden with almost 2 million m3/year in selected peatlands with low conservation values. This increase can be accomplished by drainage, complementary drainage, ditch maintenance operations and fertilization. The purpose of this study was to determine the level of knowledge regarding the management of forests on peatlands and was restricted to selected forest companies in Västerbotten County, with offices in Umeå. Three companies were chosen, SCA, Holmen and Norra Skogsägarna.

The purpose of this thesis is to make a comparative literary study of ten laboratory experiments with different kind of sources for query expansion terms. The experiments are grouped according to categories of term sources, which are: search results, collection dependent knowledge structures, collection independent knowledge structures and one that combines the two last mentioned sources into one. To enable a comparison all other variables were held as constant as possible. There is the improvement measured in mean average precision, which is used to measure the various sources potential. The result from the study shows a strong connection between the kind of source for the expansion term and improvement of the result.

This report describes the development of a system for controlling documents. The report starts with a problem description which the company wants an intranet-based solution for. The report then continues to describe the development phase for the different parts of the system which results in a complete system. The company that wanted this system is called Orbit One and is located in Ronneby, Sweden. They have had a problem with old documents circulating in different versions and in different binders. Now thanks to their new system they can access their documents easy and on demand through their intranet..

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

This essay is about democracy and how a democracy index can be used as a tool to illustratethe gap between reality and ideal. The purpose of this study can be expressed by two researchquestions: Does the Economist Intelligence Unit's (EIU) democracy index illustrate thedistance between reality and the ideal of democracy presented by Dahl? and Can the EIU'sdemocracy index be modified by a) internal adjustments and b) using the variables includedin World Economic Forum?s (WEF) equality index?By using a combination of theories (Dahl?s theory of democracy, Rawls theory of justice andchosen theories critical to liberal democracy) as an analytical framework the following twoquestions have been answered:1) Which of the variables included in the EIU's democracy index have the potential to capturethe level of political equality?2) Which of the variables included in the WEF?s equality index have the potential to capturethe degree of political equality?By using a quantitative method the study?s third and last question has been answered:3) How strong is the rank correlation between the EIU?s democracy index and the WEF?sequality index, that is; how strong is the rank correlation coefficient (rho)?The data presented by the WEF?s equality index indicate that women are systematicallydiscriminated against as a group. From a democratic perspective the EIU may need tomeasure inequalities at a group level in order to capture the lack of political equality betweenindividuals. By reformulating some of the EIU?s variables, by revising the EIU?s point systemand by using the variables included in the WEF's equality index to extend EIU?s democracyindex, the chances of capturing the gap between reality and the ideal of democracy presentedby Dahl would likely increase..