Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

AbstractBachelor essay in Pedagogy by Johan Lidén &Kristian Sagfors, 2011."Genus i gymnasieskolan: En oengagerande fråga?".Supervisor: Zeki YalcinGender and gender equality in our school system has throughout the years become a well researched subject, however most of that research has focused on the lower levels of compulsory school. The upper secondary school has not gotten the same attention.We have chosen to explore how social science teachers in upper secondary school treat the subject of gender and gender equality, what strategies they apply in the classroom and how their pupils respond to the subject.We wanted to get access to their classrooms so we could do an ethnographical study to find the answers to how their lessons were planned and executed, if different teachers made different didactic choices depending on the orientation of the class. As our work progressed we ran in to an interesting problem which ultimately made us rethink the purpose of this paper.In our pursuit of respondents we contacted many schools by e-mail and later visited the schools to find participants. This proved difficult as we were met with a wall of silence and lack of interest.

Theability to beat the market is one of the most discussed topics in finance. Thereare very few investors that manage to accomplish this over longer periods oftime. Most of the financial research claims that this is impossible unless theinvestor increase the risk in the portfolio. However numerous of researchershave shown that it exist anomalies on the stock market which either indicatesthat the Capital Asset Pricing Modell (CAPM) or Fama and French three-factormodel fails to explain stock returns or that the market is not fully efficient.One investor that has claimed that the stock market is not fully efficient andthat it is possible to generate abnormal return is Benjamin Graham. Graham isone of the legends on Wall Street and he has shown that by using few variablesbased on public information, one can manage to beat the market over longer timeperiods.There arejust a few studies that have tested Graham?s criteria?s, however all of themindicates that they work but that the standard deviation might be higher forthe portfolios.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

My aim of this investigation has been to study Delacroix relation to the Orient, based on a number of key questions:What was specific for Delacroix oriental works?How did his oriental painting change and mature over time?How was Delacroix relation to the oriental discourse?The paper is divided into three parts: the time before his trip to Morocco in 1832, the trip to Morocco and the period after Morocco.Although many have wanted to see Delacroix as a revolutionary, he worked the whole time within, and dialogue with, the classical tradition. In Delacroix quest for renewal of history painting, the oriental works play an important role. In the period before his trip to Morocco the literary sources dominated. He constructed his own Orient in his studio.It is clear that Delacroix did not stood outside the oriental discourse.

Marknaden för designbyråerna kan beskrivas som förändrad utifrån globaliseringens effekter, den krympta nationella marknaden och designbyråernas minskade upptagningsområde. De för uppsatsen utvalda objekten får problem då det som de erbjuder idag inte räcker. För att på ett konkurrenskraftigt sätt bemöta de nya förändringarna på marknaden och i omvärlden krävs ett erbjudande som levererar något utöver själva produkten eller tjänsten, vilket då i denna uppsats ses utifrån designbyråns organisatoriska form. Objekten i uppsatsen utgörs av små designbyråer som är enmansföretag.Avsikten med denna uppsats är visa för verksamheter som de undersökta objekten eller liknande verksamheter hur dessa kan verka på marknaden och skapa långsiktig tillväxt. Detta ses utifrån deras marknadsföringsstrategier som ur ett organisatoriskt perspektiv analyseras och utvärderas.Uppsatsen görs utifrån en kvalitativ flerfallsstudie där ansikte mot ansikte intervjuer genomförs med tre stycken designbyråer.

There have been changes in Earth?s climate system on both global and regional scale since the pre-industrial era and some of these changes are due to human activities such as the combustion of fossil fuels. This calls for the development of engines with a higher efficiency and less harmful emissions. One interesting concept is the Homogeneous Charge Compression Ignition (HCCI) engine, which has the advantages of potentially low emissions combined with high efficiency. However, HCCI with diesel fuel requires a relatively long fuel/air mixing time to ensure a "homogenous" charge.

Aim - To investigate the prevalence of allergies among students at The Swedish School of Sport and Health Sciences (GIH) in Stockholm and relate it to factors that previous research in this area found to influence the risk of developing allergic diseases.- Can Hygiene Hypothesis or more specifically the relationships of family structure, socioeconomic status and the degree of overcrowding explain the existence of allergies among students at GIH?- Can the prevalence of allergies among students at GIH be explained by any of the known relationship for the prevalence of allergic diseases this study has taken into account?Method - Quantitative survey of students at GIH in the fall of 2013.Results - 214 students from The Swedish School of Sport and Health Science participated in the study, with representation from the first - and last - year students of all educational programs. More than twice the proportion of those diagnosed respondents said that their mother smoked during pregnancy or while they were breast-fed compared with the same group of respondents with no allergic diagnosis. The correlation is not statistically significant (p -value: 0.054). The majority of respondents with an allergic diagnosis indicated that their home mopped once a week or more for most of their childhood, while the majority of respondents with no allergic diagnosis stated that their home mopped less often.

Heart failure is a condition where the heart is incapable of providing adequate blood supply to different organs in the body. The underlying causes of heart failure is some kind of disorder in the heart function, and require careful diagnostics. The basic symptoms that arise from heart failure is difficulty in breathing, that aggravate when lying down, and fatigue. The patients? symptoms and impaired quality of life can be in different stages depending on the severity of the heart failure.

Organisationer har under lång tid fått symboliseras av en pyramid som styrs från toppen av en person som besitter makten. Men att styra och kontrollera organisationer på ett sådant sätt fungerar bäst i okomplicerade situationer. Under senare års internationalisering verkar organisationer idag inom många olika typer av miljöer och omgivningar som ständigt förändras. Detta har medfört att det blivit mer komplicerat för organisationen att skapa och bibehålla sin kontroll. För att erhålla den organisationella kontroll som krävs i dagens organisationer använder dessa sig av olika kontrollstyrsystem.

Den ökning som sker av jordens temperatur beror enligt allt fler forskare på mänskliga utsläpp av växthusgaser. För att minska dessa utsläpp måste människan utveckla nya lösningar för att bo och leva. I byggbranschen diskuteras hur användning av energi till uppvärmning och varmvatten kan minskas. Detta ställer stora krav på konstruktion, installationer samt utförande. Ett hus som använder mindre energi är både en tillgång för den enskilde individen och för ett miljövänligare samhälle.

The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules.  Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting.  With the new regulations, engineers will find that the process when designing joints in timber structures has changed.  What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.

The work in project has been around since humans began to hunt in groups, building bridges or building of the Great Wall of China. In 1960- and 70´s, the word project got their value it has today. A project means a work done during a decided time, with decided economy and non-recurring nature (Jansson and Ljung 2004). The projects had a general analytical model. It was used for all projects the organization engaged.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Examensarbetet har gjorts åt Höglunds flak i Säffle och behandlar en ny framstam till timmerlastbilar.En framstam är ett lastskydd som förhindrar stockarna på en timmerlastbil från att tränga in i hytten vid en kollision. Framstammen används även vid lastning som ett mothåll att slå stockarna emot.Kraven på framstammen från företaget är? Lättare konstruktion? Samma utböjning vid slagprov, ytbelastning och böjbelastningsprovning som nuvarande modell? Billigare eller samma pris som föregående modell? Klara proven enligt SS 2563, SS 2564? Vara estetiskt tilltalande för kund? Anpassningsbar höjd? Om möjligt få så mycket tillverkning som möjligt till den egna verkstadenArbetet delades in i två delar där en del är att konstruera plåten och hur denna skall styvas till. Den andra är att konstruera staken som håller upp plåten och tar den största delen av slagkraften.På framstamsplåten togs det fram 2 koncept.Bockningskonceptet.Konceptet består av en aluminiumplåt 6082-T6 som bockats till en L-profil runt kanterna för att styva upp plåtenFyrkantsprofil.Detta koncept består av en fyrkantsprofil i aluminium som nitas fast mot plåten.På staken togs det fram tre koncept. Alla tre är beräknade med att vara i samma material ett höghållfast stål vid namn Domex 650 med en sträckgräns på ca 650Mpa.[5]JL-profilenÄr en profil som är lätt att tillverka genom bockning och är lätt att fästa in i både plåten och i rambalken.I-profilenI-balken är gjord med en större fläns mot plåten för att underlätta vid infästning och en mindre fläns på andra sidan för att minska vikten.