Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

The aim of this literature study was to find out how nurses experience their work-situation and work environment and which the risk factors where. We also wanted to examine what kind of influence those risk factors had on nurses work satisfaction. This was done by the following question: What are the risk factors that can lead to burnout in work environment of nurses? The method was by critical examination of ten scientifically articles. The articles were critically studied by the criterions of Polit, Beck & Hungler.

Rabies is a fatal zoonotic disease spread worldwide. The most common sources of infection for all animals and humans are bites from dogs or bats. The aim of this degree project was to diagnose and determine the source of infection for 11 rabies samples from São Paulo State and Minas Gerais State, Brazil. Diagnosis was made through direct immunofluorescence assay, mouse inoculation and RT-PCR. The sources of infection were determined by sequencing 234 nucleotides of the 5? end of the N-gene and align these with homologous sequences retrieved from GenBank.

The Internet protocol of today has been used for over 20 years. A new version of the protocol has been developed to replace the old one. This is a direct result due to the explosive growth of the usage of the Internet. This follows by new demands which needs new solutions. This report brings up the old protocol IPv4, the new protocol IPv6 and shows what kind of changes that has been developed to meet the users demand.The report brings up two important aspects; internet security and mobility.

This research aims to investigate the effects that dredging may have on benthic fauna. The dredging took place in the stream Ireån on northern Gotland during the early summer 2010. My area of research was taking place in a scenic area downstream in Ireån close to the Baltic Sea. I chose this area due to the dredging that started just upstream of this area and continued further upstream. Thus it is not the direct impact of the dredging that is the focus for this paper but the side-effect the dredging may have on the area downstream.

In modern, Swedish political science there are different ways of looking at ?democracy?. A very common distinction is that between three groups of democratic theories: electoral democracy, participation democracy and deliberative democracy.The nowadays frequently used concept of electoral democracy is often used as synonymous with the older concept of repre­­­­sen­tative or indirect democracy ? frequently regarded as a contrast to the direct democracy of ancient Athens. However, there are also important differences.

This final thesis is initiated by the wood fuel department at the Swedish forest company Sveaskog as part of a project which also involves two other final thesises. The overall goal of the project is to investigate Sveaskog´s possibilities to produce and sell different wood fuel assortments in Västerbotten and the southern parts of Norrland. The aim of this thesis is to investigate how much wood fuel Sveaskog can produce in the area during the next five years and what that would cost. Furthermore the thesis will investigate the total possible supply of wood fuel from all other possible producers in the area. Treated assortments are forest residues from final fellings, whole trees from direct wood fuel thinnings, non industrial wood and industrial by-products from sawmills. The main effort to investigate Sveaskog´s production possibilities has been made to calculate the possible annual amount of forest residues and fuel from wood fuel thinnings that can be produced.

Misogyny in gaming culture ? a qualitative discourse analysis of the reproduction of patriarchal dominance in the gaming culture is based on Teun A. van Dijk's belief that a dominant group continuously produces and reproduces its social dominance over a subordinate group by using the language. The members of this group do not simply do this by being. A person does not want to risk damaging its reputation which makes the dominant group forced to use various strategies to reproduce its dominance.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

Logosol is a company that produce small-scale wood processing products. To be able to expand the business Logosol have decided to increase exports, their target markets are the US, Russia, Germany and Norway. The expansion has mainly been through subsidiaries situated on the abroad markets. The subsidiaries have done poor results and that has influenced the whole company. CEO Bengt-Olov Byström made a decision to sell out the units to the people who worked in the business.

Globalization allows companies to expand and establish themselves in other markets, which can have unexpected consequences for those who are not aware of the controversy or sacrifices that are required, and Gothenburg, Sweden is not an exception. The study has focused on two institutional theories that can explain whathappens when a foreign direct investment takes place, Institutional work and Institutional duality. The study was conducted at Business Region Gothenburg and the interviews took place at department of establishment and investment. The result shows that to overcome institutional barriers they use networking, relations, and marketing of the region of Gothenburg as examples. The paper also argues that by performing some sort of institutional work, institutional duality occurs..