By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Det idag väldigt populära riskmåttet Value-at-Risk (VaR) kan beräknas på många olika sätt. En metod som använder sig av extremvärdesteori (EVT) för att estimera VaR utvecklades under 1990-talet som ett alternativ till de traditionella VaR metoderna. EVT fokuserar på fördelningens svans, eftersom det är här de extrema observationerna uppträder. I denna studie undersöker vi hur framgångsrik extremvärdesmetoden är när det kommer till att estimera VaR för råvaror, en typ av tillgång som karakteriseras av att vara extremt volatil och därmed speciellt svår att riskbedöma. Våra resultat pekar på att extremvärdesteorin erbjuder ett intressant alternativ när man önskar att estimera VaR för volatila råvaror.

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design.

I denna uppsats undersöks om det förekommer fiskal illusion i det svenska pensionssystemet. Fiskal illusion innebär att en felaktig bild av sambandet mellan kostnader och förmåner i det offentliga systemet uppstått hos medborgarna. Vi utreder vad en sådan illusion kan bero på, vilken betydelser den har och vilka åtgärder som kan vidtas för att minska den. Det framkommer att fiskal illusion existerar och att den till stor del beror på utformningen av pensionsavgifterna. Framförallt är det uppdelningen i en arbetsgivaravgift och en egenavgift, samt att båda betalas in av arbetsgivaren som leder till oklarheter.

Dagdrömmar är en tapetkollektion bestående av tre fondtapeter som kombinerar det moderna, massproducerade digitaltrycket med traditionell, unik broderiteknik. Genom att tillföra handbroderi och dess struktur och textila känsla till ett digitaltryckt tapetmaterial skapas en kollektion som befinner sig i gränslandet mellan design och konst, lyx och budget samt dröm och verklighet.Daydreams is a wallpaper collection consisting of three images that combines the modern, mass-produced digital printing techniques with traditional, unique needlework. By applying embroidery ? with its structure and fabric texture ? to a digitally printed wallpaper material, a collection is created that lingers on the borders between art and design, luxury and modesty as well as dream and reality..

This thesis has been carried out in collaboration with the IT Company MPQ consulting AB in Halmstad. The task we were assigned by MPQ concerned the development of a scooter that can be used year round. We have with the companydeveloped the criteria and requirements for the product in which the goal is toproduce a primary solution that meets the set criteria and fall within the project'sboundaries.The project involves a wide range of different design methods for idea generationand idea development. The project also addresses engineering methods such asprinciple and primary engineering. Occurringmethods in the project include FredyOlsson principle and primary engineering in cooperation with SVID's - Swedishindustrial design process, etc.The final solution will be presented in the form of sketches, CAD models withassociated drawings and a rendering from the program Keyshot..

Många människor lider av kognitiva funktionsnedsättningar. Det kan försämraförmågan att använda teknik och leda till att människor går miste om många verktyg och funktionersom andra tar för givet. Att ta hänsyn till kognitiva funktionsnedsättningar i utvecklingen avmobilapplikationer är utmanande då vissa gränssnitt och funktioner kan upplevas som för kompliceradeeller ostrukturerade. I denna uppsats presenteras designmönster som kan bidra till en inkluderandedesign enligt konceptet Design för alla. Design för alla innebär design som möjliggör användande föralla människor.

I uppsatsen studerar jag hur Institutet för arbetsmarknadspolitisk utvärdering (IFAU) har följt upp och utvärderat det svenska friårsförsöket. Jag undersöker om deras tillvägagångssätt stämmer överens med hur man teoretiskt bör följa upp och utvärdera arbetsmarknadspolitiska program. Hemström med fleras (2002) ?Att följa upp och utvärdera arbetsmarknadspolitiska program? ligger som huvudsaklig teoretisk grund för studien. IFAU:s uppföljningar av friårsförsöket stämmer till stora delar överens med vad man bör ha med i enkla uppföljningar av program och de har även studerat hur implementeringsprocessen av friårsförsöket har gått till.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 22,5 hp, 2014.

Introduction: Approximately one in eight women suffer from postpartum depression, which can affect them for a period of weeks or even years. Postpartum depression does not only affect the mother, it also has a negative influence on the rest of the family. Postpartum depression can also lead to negative consequences for the development of the infant. It is an illness that is still considered a taboo, a fact that makes it hard to identify among women who are affected. Aim: The aim of the study was to examine cases where there is a connection between social economic status (SES) and the presence of postpartum depression.

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

Http : // en.wikipedia.org / wiki / Life is a book with a life of its own. It is made to raise questions about the importance of the book, and the paper book in particular. It is a design project in which a new design method is being tested and evaluated. The intention of the project is to determine whether a concept can be found and evolved from a chosen subject or not. The aim of the book project is also to investigate if the form and content of the book could be entwined, making it impossible to separate them from each other..

This is a study of how emotional engagement can be measured and be taken into account in the development of websites. We believe that emotions become relevant only when viewed in correlation to how users experiencing a webpage. In this study, we developed a tool for use together with user tests where the information about the user's emotional engagement can add new value to the evaluation. The tool allows the user to mark, on the website, his/her emotions and level of engagement represented by colored circles, generating quantiative data on how users feel about the website. The tool is part of a method for evaluating the emotional engagement that we have developed which consists of user testing supported by the tool and accompanied by interviews..

The purpose of this master thesis has been to find different solutions to the design of a headlamp with a cluster of three or possibly four high power LEDs (Light Emitting Diodes). During the work, two different problems have been considered; how to design a lens in order to shape the light beam in a desirable way, and how to design a cooling system which will lower the temperature of the LEDs as efficiently as possible, still taking into account the geometry set by the optical solution as well as other given geometries. The results presented in this thesis are partly the outcome of a literature study, but derive mainly from a number of tests and measurements made on two test rigs and one concept prototype..