The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

The bean bruchid, Acanthoscelides obtectus is a major threat to bean production. In Ethiopia, where this study was performed, the damage by bruchids on stored beans has been reported to reach up to 38%. To use the isolates Beauveria bassiana and Metarhizium anisopliae in the management of A. obtectus can be an environmentally safe alternative for controlling the pest. In the present work the aim was to examine if the four chosen fungal isolates, B.

Volvo Aeros flygmotortillverkning i Trollhättan har infört ett antal nya detaljvarianter i produktionen. Detta har medfört att den robotcell som är avsedd att utföra en avgradningsoperation är i behov av uppdatering av både hårdvara och mjukvara. Denna rapport följer framtagningen av fixturkoncept som möjliggör att robotcellen kan användas även till de nya detaljerna. De förslag som arbetats fram sträcker sig från enklast möjliga till mer avancerade och nytänkande funktioner. Samtliga funktioner och koncept har genomgått gallringar i ett flertal steg.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

Uppsatsen beskriver arbetet och undersökning för hur deduplicering i filsystemet ZFS påverkar effektförbrukningen. En större mängd redundant data förekommer i centraliserade lagringssystem som förser virtualiserade servrar med lagringsutrymme. Deduplicering kan för den typen av lagringsmiljö eliminera redundant data och ger en stor besparing av lagringsutrymme. Frågan som undersökningen avsåg att besvara var hur ett lagringssystem påverkas av det extra arbete som det innebär att deduplicera data i realtid.Metoden för att undersöka problemet var att utföra fem experiment med olika typer av scenarion. Varje scenario innebar att filer kopierades till ett lagringssystem med eller utan deduplicering för att senare kunna analysera skillnaden.

Detta är en kvalitativ intervjustudie som undersöker maskinpersonalens upplevelser av att använda headsetkommunikation i arbetet ombord. Totalt sex stycken maskinbesättningsmedlemmar intervjuades om deras upplevelser av hur headsetkommunikation har påverkat utförandet av arbetet, personlig säkerhet och tidseffektivitet. Resultaten som framkom av intervjuerna visar på att kommunikationen förbättrats med headsetkommunikation genom att talkommunikationen inte begränsas av höga bullernivåer vilket leder till minskad röstbelastning. De intervjuade vittnade om att den förbättrade kommunikationen underlättade i arbetet och ökade den personliga säkerheten genom att risken för missförstånd minskade samt att maskinbesättningens situationsmedvetenhet ökade. Förbättrad ergonomi vid svåra arbetsställningar i trånga utrymmen jämfört med handburna radioapparater upplevdes även det som en fördel med headsetkommunikation.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

Kärnkraftverk är högteknologiska system med hög komplexitet och utan att hantera den här komplexiteten kan små olyckor få katastrofala följder. Närvaron av komplexitet försämrar förmågan att förstå situationer, minskar kontroll samt ökar risken för incidenter. Stabsarbete inom kärnkraftsdomänen kräver ett agilt beteende för att hantera den höga närvaron av komplexitet. Agilitet är förmågan hos en enhet att framgångsrikt genomföra, hantera och/eller utnyttja förändrade omständigheter. Syftet med arbetet är att utveckla ett mätverktyg för att identifiera indikatorer på agilt beteende i stabsverksamhet inom kärnkraftsdomänen.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

Sammanfattning Detta examensarbete utreder hur elektronisk fakturering förhåller sig till traditionell fakturering, samt hur traditionell elektronisk fakturering i form av traditionell Electronic Data Interchange (EDI), kan påverkas av märkspråket XML eller eXtensible Markup Language som det står för. Under utrednings gång har vi stött på vissa motgångar. Motgångarna bestod av att ämnet vi valt att belysa, XML i faktureringssystem, var alldeles för nytt för att genom intervjuer kunna bevisa vår hypotes. XML används helt enkelt inte inom elektronisk fakturering på det sätt vi förutsatt. Vi har därför löst problemet genom att jämföra XML med de traditionella EDI metoderna med hjälp av artikel - och litteratur studier, samt förlitat oss på vad de företag vi intervjuat har gett för svar. I vår bakgrundsinformation har vi beskrivit hur XML fungerar och hur dess bakgrund ser ut. Vi har även beskrivit vilka tillämpningar XML kan användas på, samt beskrivit fakturering, både hur den kan ske manuellt dvs.

The goal of this thesis is to design an attachment between a duct and a pod. A pod is what could be compared to an outboard engine for larger vessels. The pod is placed on the outside of the ship?s hull and can rotate 360 ?. A duct is a large steel ring that can be placed around the propeller on the pod to increasethe propulsion force of the ship in lower velocities.

In contemporary encryption the vast amount of text subject to cracking has brought about the demand for methods distinguish files more likely to be encrypted. The encryption software Truecrypt can encrypt files that are not possible to identify with a file signature. To solve the detection problem, an algorithm sensitive to the absence of structure in the very code of files was developed. The program was written in the programming language EnScript which is built into the forensic software suite EnCase. The essential part of the algorithm therefore deployes the statistic of a chi-square test for deviance from a uniform distribution to distinguish files with contents that appear to be random.

The purpose of this study is to examine the retrieval performance of three search engines, specialized in retrieving news articles: News Index, Excite News Search and Ananova. Thirty questions, grouped into three categories – politics, economy and sports, were used and the first twenty documents for each question were examined. The questions used were designed to be as current as possible and efforts were made to perform the searches with as little time span as possible between each search engine. The precision of the search engines was determined for each of the questions as well as for each category and for the combined categories. In measuring precision an average was calculated, intended to favour search engines that place its relevant documents early in the ranked list.