The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

In this report we compare the two programming languages PHP and C# in .Net. They are both used to create dynamic websites and on the web there's a debate going on about which of these languages you're recommended to use. With this report we want to make ourselves a more scientific base of which of these languages that is the most used language and which languages that are the most suitable for creating dynamic websites. We have two purposes with this report:1. To compare the usage of the programming languages C# in .Net and PHP at web agencies, advertising agencies and combinded agencies in Sweden today.2.

BAKGRUND: Leukocyter ingår i kroppens immunförsvar vilket skyddar oss mot b.la. angrepp av bakterier och virus. Vid högintensivt fysiskt arbete så hamnar vi i ett s.k. ?open window? där vi är som mest mottagliga för sjukdomar.

The purpose of this thesis is to try to find out what effect subject oriented projects like Energiutmaningen has on the teachers, with a focus on teachers? physics education. What was the experience for the teachers who participated and what effects did the project have on them. Four teachers were interviewed through qualitative interviews. From the result it showed that the most experienced teachers, who have been teaching physics for many years, gained a new perspective of their teaching, through their participation a development showed in their education.

This essay examines the olfactory reading as a possible way to make sense of a fragmented novel, in this case Sara Stridsberg?s debut Happy Sally (2004). Through close reading, the essay identifies the source of the smells, who perceives it, and how this is portrayed in the text. The smell?s position in the text is understood in relation to Maurice Merleau-Ponty?s phenomenology, where the body, as created in the literary text, is considered as a source of knowledge.

Svenska institutet är en statlig myndighet vars uppdrag är att sprida en positiv och aktuell bild av Sverige. Detta har enligt dem själva blivit allt viktigare i och med globaliseringen. Då världen allt mer homogeniseras blir det viktigare för en nation att vara konkurrenskraftig och visa sin särart för att locka hit handelspartners, investerare, studenter, turister samt arbetskraft.Den här uppsatsen diskuterar Svenska institutets arbete med bilden av Sverige och de tankar och strategier som ligger bakom det informationsmaterial de producerar. Med hjälp av bildanalys undersöks filmen Open Skies Open Minds och broschyren Sweden & Swedes som båda ska illustrera det samtida Sverige. Vi har även analyserat intervjuer med projektledaren för filmen Cecilia Sundstrand, producenten för både filmen och broschyren Claes Britton samt Svenska institutets generaldirektör Olle Wästberg.

I takt med att GIS (Grafiska InformationsSystem) blir allt vanligare och mer användarvänligt har WM-data sett att kunder skulle ha intresse i att kunna koppla information från sin verksamhet till en kartbild. Detta för att lättare kunna ta till sig informationen om hur den geografiskt finns utspridd över ett område för att t.ex. ordna effektivare tranporter. WM-data, som det här arbetet är utfört åt, avser att ta fram en prototyp som sedan kan visas upp för att påvisa för kunder och andra intressenter att detta är möjligt att genomföra genom att skapa en integration mellan redan befintliga system. I det här arbetet har prototypen tagits fram med skogsindustrin och dess lager som inriktning.

Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.

This project is about development of virtual drums for iPhone and iPad. The project aims to provide the company Toontrack AB with a good foundation to build drumbased apps. The focus has been on getting a quick response when playing and that user interfaces should be easy to use, intuitive and customizable. The result is impressive and both audio and graphics are of excellent quality thanks to good collaboration with Toontrack, that previously has developed drum-based software. The drum kit offers a variety of articulations and even the ability to play various dynamics, although the screens are not pressure sensitive..

Abstract Squares, these public rooms have always fascinated me. I find them interesting because of their variety in shapes, functions, design etc. Stortorget in Lund is one of Sweden?s oldest squares, this essay is dedicated to this particular square. Of all the possible ways that you could approach Stortorget in Lund I have decided to do it from an urban design point of view.

This essay aims to examine how three active history teachers in the upper secondary school interprets the new course plan for history in gy11. The essay shows how they discuss and express opinions regarding three main keywords - historical awerness, use of history and source criticism, and finally, how they think they need to change the way they teach..

Abstract.The levels of dioxin and comparable substances rose to a large extent in our environment during the second half of the 20'Th century. This was the result of the synthesis of, and careless usage of these substances in cooling fluids, hydraulics, pesticides etc. Background levels of dioxins and furans in sealed samples prior to this era suggest that former sources of these substances existed. Salt glazing is a method of adding a smooth acid resistant exterior to stoneware ceramics. The technique has been in use since the 16'Th century, maybe even earlier than that.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

This essay takes its start in the problematic situation concerning source material in the study of the Norse religion before the Christianization of Scandinavia. There is a lack of written sources from the time when the religion was still practiced. There are plenty of archeological sources economic situation than their religious beliefs. The Icelandic stories written in the 13th and 14th centuries give us a broad pictureof the Norse mythology, but the writers were Christians which makes their reliability questionable.The focus of this essay is therefore on two texts written during the time when the Norse religion was still in practice. The first source is the travel notes written in 922 by the Muslim scholar Ahmad ibn Fadlan who met a group of the Rus? people.