There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The mission was to create a prototype of a menu system for the companySystem Andersson AB. The instructions were that it has to be as interesting andmodern now as in 20 years. We had to look at technology from the cutting edgeof development to make our prototype survive in the future. WindowsPresentation Foundation (WPF) was the technique we focused on. There areonly a few applications that take advantage of WPF today, but it is predictedthat WPF will be the next generation method for developing applications to theWindows platform.To make our menu visually appealing, easy to use and at the same timefunctional, we followed the clear path and guidelines that are available ininteraction design.

The purpose of this study is to look at the line extensions of the Swedish dairy company Skånemejerier. We have chosen to focus on how trends in ecological products and Functional Food influence the line extensions. The competition in the food sector have made it harder for companies to be seen in the market area and the companies have to make their brands more visible. That is one of the reasons why companies work with line extensions. The study is based on a qualitative approach because we wanted to come closer to our subject in order to establish a greater understanding for the case itself.

This thesis has been written at Linköping University for the company Instrument Control Sweden AB (ICS).ICS is a small company located in Linköping that develops software and hardware for Unmanned Aerial Vehicles, UAV. At present, ICS has a fully functional autopilot called EasyPilot but they want to reduce the autopilot?s size to make it more attractive.The purpose of this thesis was to investigate if it was possible to reduce the size of the autopilot and how, in that case, it would be done. It was also necessary to examine whether the old processors should be replaced by new ones and how hard it would be to convert the old software to these new processors.To succeed with the goals many of the old components had to be changed for new, smaller ones. Some less necessary parts were also completely removed.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

This paper is based on observations made in the classroom, interviews and studies ofliterature.The observations that I made during my practical training period made me believethat pupils with writing and reading problems succeeded more often with the methodsof teaching used in media education than with more traditional teaching methods.Through this study I hope to specify and define the factors that were the reasons for this. In doing so I wanted to show that you could adapt the teaching methods to reach more pupils with different kinds of learning styles.I have come to the conclusion that the following factors made the pupils with writing and reading problems succeed more often in subjects related to media education:Variety, time spent, the pupils? interests and the equipment used..

En viktig del hos företag som tillverkar diverse industrimaskiner är att utbilda den personal som förväntas använda och underhålla maskinerna. Detta är för att ge användaren en god förståelse för hur maskinen i fråga fungerar och är uppbyggd. Vid sådana utbildningar är det viktigt att tillhandahålla användarvänligt utbildnings-material.Målet med detta examensarbete är att förbättra användarvänligheten för utbildningsmaterialet hos en viss utbildning för projektets uppdragsgivare. Den utbildning som skall förbättras går i dagsläget ut på att manuellt simulera processer hos en specifik maskin via en hårdvarubaserad simuleringsmiljö.Resultatet blev en lösning i form av en mjukvarubaserad simulator med tillhörande grafiskt användargränssnitt. Användaren kan därigenom på ett säkert sätt simulera maskinens beteende genom ett PC-program och då t.ex.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Coconut water and recovery/water-electrolyte balance after physicalexcercise ? A systematic overviewAuthor: Irene Eriksson and Alexandra ÖquistSupervisor: Henriette PhilipsonExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: During physical exercise, it is common with dehydration, which affectsperformance negatively. To restore the fluid balance it is optimal to drink fluids containingsalt and carbohydrates. In theory, coconut water should be a good recovery drink because oftheir nutrient content.Objective: To evaluate the scientific evidence available, to investigate whether coconut wateris better than water or sports drinks for rehydration after physical exercise.Search strategy: PubMed, Scopus and Cochrane Library have been used in the literarysearch. Keywords used were recovery, fluid balance, fluid therapy, water-electrolyte balance,rehydration, dehydration, hydration, exercise, physical activity, resistance training, activity,sports, training, coconut water in varying combinations, in order to cover as wide area aspossible.

This thesis deals with cross-country ski clothing for non-competitive women. Women in this category look for different clothing features in comfort and aesthetics than male top athletes, for whom cross-country skiwear today often seems to be designed. In this thesis the demands of these women have been mapped out by an interview with a reference group of users. The ergonomics of exercising in the winter outdoors are naturally a base for the collection. The collection consists of three functional layers of garments.

The purpose of this project was to investigate whether it was possible to develop a type of application, where users would solve chess problems. The main goal of the project was that there would exist an functional application after the study has ended with which users could solve chess problems on a computer. One subgoal of the project was to create corresponding application for mobile phones. The study was limited to require users to have at least Internet Explorer 9 +. For other browsers, there were no corresponding limitations.

This case study presents how the unit of munition-searching dogs of the Swedish armed forces handles their experiences from international service. The subject is particularly interesting as previous research into the area is nonexistent. The questions asked in the study are answered through the authors findings that training and preparation of this unit has developed thanks to the input of lessons learned from previous missions. This paper, based manly on experience reports, show that the unit successfully uses the method for handling lessons learned chosen within the Swedish armed forces..

Injuries to the suspensory ligament represent a huge problem in equine veterinary medicine. As many of the affected horses are elite-competition athletes, there are high expectations on veterinarians to make these horses fully functional again. The suspensory ligament has several features which makes the healing process complicated. So far no treatment has shown to optimize the healing process. This has led to the testing of many new treatment methods, in order to find a consensus for the injury.

This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.

Asthma is one of the most common diseases among children. The aim of this study was, through a literature review, describing children's experience of living with asthma and show how negative experiences can be turned into positive ones, by the nurse's work. Results showed that many of the children with asthma experienced respiratory- and chestproblems, tiredness, panic, fear, anger, frustration, discomfort, irritation and anxiety. Children felt most restricted in physical activity's. Education used to enhance children's experiences included relaxation, imaginary exercises and confidence training.

Bostadsbristen för unga växer i takt med att fler byggherrar avstår från att bygga små lägenheter, då rådande lagar gör det svårt att på ett gynnsamt sätt producera kostnads- och yteffektiva bostäder. Bostäder har i dag krav på sig från kommuner och beställare att uppfylla svensk standard. Däri har handikapporganisationer drivit fram tillgänglighetskrav som medför att alla nyproducerade bostäder är tillgänglighetsanpassade.Genom att ifrågasätta svensk funktionshinderspolitik i samband med bostadsbyggande har detta examensarbete som mål att hitta lösningar för att öka nyproduktionen av små bostäder. Granskningen resulterade i ett förslag till en ny standard för ungdoms- och studentbostäder vilken underlättar vid projektering av mindre enskilda bostadslägenheter..