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.

Byggsektorn har fortfarande svårigheter med att hantera fuktproblematiken.  Vi har valt att fokusera på hanteringen av material i produktion. Den informationssamling vi utfört ligger till grund för vår analys och slutsats. Vi har intervjuat flera olika entreprenörer från byggbranschen för att ge oss en helhetssyn av fuktsäkerheten ute på byggarbetsplatserna. Studien påvisar att det råder brister både på beställar- och entreprenörssidan. Vi ser att det finns potential för förbättring när det så krävs.

HMS Networks AB develops, produces and sells communication technology for industrial automation. The product handles communication between a variety of protocols. The product treated in this project is an Anybus X-gateway Modbus-TCP Master/Client and this module is currently configured from a web-based interface. In doing so, the flexibility for handling protocols is limited to what the company chooses to add to the interface. Therefore the company had a request that the flexibility should be extended using a script language.

Since early civilization, herbal tea has been used as remedies for an abundance of different diseases. Among these herbal remedies, peppermint (Mentha piperita) was used for its effect on bowel related ailments. Even though peppermint was not described until late 17th century, it has been used since 1000 years before Christ by the Egyptians. In present day it is still considered a remedy for stomach pain etcetera, and much of the recent research is concentrated on the positive effects of peppermint on pain and bowel diseases. A large section of the research is also reviewing positive effects of peppermint on cancer, allergy and also on its potential as antibacterial agent.

Det serbiska luftvärnet sköt ner ytterst få av NATO:s flygplan under Kosovokonflikten. Trots det så visar det sig att NATO:s luftoperationer indirekt påverkades i stor skala av luftvärnet. Även om man sköt ner ytterst få av de anfallande flygplanen uppnådde serberna indirekta effekter på NATO som försvårade hela operationen. Syftet med denna uppsats är att problematisera och definiera begreppet indirekt effekt inom ramen för luftvärn samt att applicera detta begrepp på en vald konflikt.Uppsatsen består i huvudsak av två sammanhängande undersökningar. Först sker en begreppsutredande studie som resulterar i en definition av begreppet indirekt effekt.

Hylocomium splendens (Glittering wood-moss) is a common species in the Nordic countries and can be found in many different types of boreal forests. It usually forms dense moss carpets on the forest floor. The shoots grow in segments and new segments form annually on the previous years growth. The size of the segments is probably regulated in a high extent by local micro environmental conditions. Previous experiments suggest increased growth of H.

Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

Purpose: The main purpose of our study is to explain how the disability management in the municipality of Karlskrona can design its balanced scorecard from a theoretical basis. The mission of the balanced scorecard is to improve the management control system. To achieve the main purpose we have to study the problems that exist with the current control system, which then becomes our second purpose.Method: Our study has a qualitative approach. The design of the study is a case study in which one case has been looked at. The empirical data is collected through interviews and documents. We have gathered our theory through scientific articles and literature.Results: The goals set by the board are unclear and hard to define.

This study investigated the efficacy of a multicomponent cognitive?behavioral intervention of insomnia, CBT-I, for patients suffering from an anxiety disorder and/or a major depressive episode together with comorbid insomnia. In particular, the aim of the study was to evaluate whether anxiety and depressive symptoms declined as a function oftreatment for insomnia. After rigorous diagnostic procedures, 8 patients were treated in a multiple baseline design. Patients experienced clinically significant reductions in insomnia-, (57 %) depressive- (75 %) and anxiety symptoms (40 %).

AIMS AB is a Swedish company that develops and sells inertial sensor systems. A new product is under research which basically is an aided inertial navigation system where unwanted drift is eliminated. This can be done by integrating a GPS reciever into the system and fuse measurement data from GPS and IMU. Such a product is useful in racing, where engineers always are searching for the optimal performance and the shortest lap times. Today the only feedback the engineers and mechanics get from their work is the driver?s comments and lap times.

Detta examensarbete är en förstudie där väl lyssningsanpassade rum har undersökts både objektivt och subjektivt med syftet att kunna identifiera och tolka allmänna akustiska fenomen som uppstår, och upplevs, samt upplysa läsaren om dessa. Rapporten behandlar ljudfysik så som akustik och våglära, ljudteknikerns roll, psykoakustik, kontrollrum och teknisk utrustning. De mätningar och lyssningstest som utförts har alla utgått ifrån den tänka lyssningspositionen som sedan ställts mot specifika krav och rekommendationer från AMS (Audio Measurement Standards) och EBU (European Brodcasting Union). Lyssningstesten har gjorts efter EBU-standard. Även intervjustudier har genomförts med erfarna ljudtekniker.

Jämtkraft AB which is a power production company in Sweden has bought two newhydro power units to their station in Hissmofors. The two new generators are using aconcept with sliding stator feet to handle the thermal expansion.The concept with sliding stator feet on hydro electric generators has not beenworking satisfactory on many hydro power stations in Sweden and has caused a lot ofcosts due to long downtimes.The new station in Hissmofors is very important for Jämtkraft AB, and therefore theywant to know how to make sure that the sliding stator feet are working as theyshould. According to theories and a simplified model of the generator the stator feetdisplacement should be around 1 -1,6 mm.The generators are delivered with a surveillance system that will measure thedisplacement of the sliding stator feet. The signal from the system isn?t accessible forJämtkraft AB but it will alarm when the sliding stator feet are malfunctioning.To secure the function of the sliding feet a logger for the surveillance system or adifferent measurement system must be used; if both systems are used Jämtkraft cansecure the function of the surveillance system..

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of naturally existent beta-glucan in adults with hypercholesterolemia. - a systematic review with focus on the Swedish food market.Author: Ida Edman Hellberg, Frida HanssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 01, 2014Background EFSA states in 2010 that there are good evidence that three grams of beta-glucan/day from oat as a part of a balanced diet, has a positive effect on total cholesterol and LDL.Objective Evaluate if there is evidence for primary treatment of lifestyle related hypercholesterolemia with products naturally containing beta-glucan.Search strategyIn February 2014 the databases PubMed and Scopus were used for article research. The search terms used were; cholesterol level, beta-glucan, hypercholesterolemia, oat and barley.Selection criteria Articles, written in Swedish and English, on RCT-studies conducted on otherwise healthy adults with hypercholesterolemia (serum cholesterol >5,0 mmol/L) were included. The intervention product must naturally contain beta-glucan, and an equally product should be retailed in Swedish grocery stores. The control group needed to be supplied with a placebo product and the participants could not be on any lipid-lowering medication.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.