This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Background: Myocardial infarction is the most common individual disease among people in the west world. In Sweden there are over 50 000 women and men who get myocardial infarction every year and about 40 % of them dies. Exercise training is one part of cardiac rehabilitation and since 1980 Sweden use the guidelines from that time. Aim: The aim was to review exercise-training modalities in cardiac rehabilitation after myocardial infarction and the physiologic- and psychological effects. Method: Facts were obtained by searching through the database PubMed for articles published from 1994 and ten years forward.

Rabbits carry a high risk of anesthesia related death. This study was part of a project to develop a form of total intravenous anesthesia (TIVA) with minimal effects on cardiac, respiratory and metabolic parameters. In the study, TIVA with sufentanil and midazolam (group TIVA, n=9) was compared with inhalation anesthesia with sevoflurane (group SEVO, n=9) in female rabbits undergoing surgery (ovariehysterectomi). All rabbits were pre-medicated with medetomidin and carprofen before anesthesia induction. Anesthesia was induced with TIVA (2.3 ?g/ ml sufentanil, 0.45 mg/ ml midazolam) at a rate of 4 ml/ kg/ h and the mean induction dose was 0.4 ?g/ kg of sufentanil and 0.1mg/ kg of midazolam.

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

In Sweden the climate makes it impossible to feed fresh herbage to cattle during many months of the year. During periods when preserved forage must be supplied it is important that this forage is stored in such a way that high quality is retained, both nutritionally and hygienically. Furthermore, it is essential that losses occurring when handling and storing the forage are kept as low as possible. This study compares storage in tower silos, bunker silos, big bags and bales,estimating dry matter losses as well as losses in metabolizable energy and crude protein that occur during storage. The results show that tower silos, bunker silos and big bags, the systems with the largest amount of forage and a long feed out period involve larger losses than bales, which are fed out immediately after being opened. As the feed out rate influences the losses, tower silos and bunker silos should be used during the period of the year when the feed out rate is as high as possible, i.e.

A major part of the Swedish population suffers from myocardial infarction. A wish in the study is to give nurses an increasing knowledge about what patients with myocardial infarction wish to be informed about so that the nurses can meet these patients as good as possible.The aim is to show what nurses need to inform heart patients about to prevent anxiety and fear after hospital care.The method used was literature reviews where seven articles were reviewed according to Polit, et. al., (2001). The databases used were Cinahl and ELIN.Results: There is a dissonance between what the patient and what the nurse is ranking to be the most important item to be informed about after a myocardial infarction. The patients prioritize information about symptoms and lifestylechanges.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Allt fler personer drabbas av hjärt- och kärlsjukdomar, vilket på sikt kan leda till kronisk hjärtsvikt. För att förbättra omvårdnadsåtgärder för hjärtsviktspatienter har Socialstyrelsen 2004 givit ut nationella riktlinjer för hjärtsjukvård där vikten av en individuell handlingsplan betonas. Syftet med litteraturstudien är att undersöka på vilket sätt sjuksköterskor utför omvårdnadsåtgärder avseende fysisk aktivitet, egenvård, nutrition och rökstopp för patienter med hjärtsvikt och om dessa överrensstämmer med gällande riktlinjer samt om hänsyn måste tas till genusskillnader. Metoden är en litteraturstudie i databaserna PubMed och Elin@Malmö vilket resulterade i 14 artiklar som användes för att söka svaret på syftet. Som teoretisk referensram har Antonovskys KASAM modell använts.

The purpose of this report was to investigate how the abiotic factors (temperature, pH, nutrients, oxygen levels and water content) would affect the decomposition of oil-contaminated soil and how a variance in structured soil would affect the decomposition-rate. A minor field-study was made and soil where structured in five different ways (one was a default pile and was used as a reference). The study took place over 137 days and three samples were taken (start, middle, end) and analyzed for aromatic and aliphatic compounds. The result of this study shows that there is a significant difference between all methods for the aliphatic compounds and no significant difference for the aromatic compounds. The abiotic factors that affect decomposition vary from organism to organism, depending on what type of environment it will function the best.

The aim of this literature review was to investigate whether the modern dairy cow has the time she needs to lie down and to sleep and what deprivation of these behaviors could lead to. Current research seems to agree on the fact that sleep is essential but there is no uniform explanation of the function of sleep, even though there are many theories. It is known that sleep has an important impact on the immune system and that sleep is increased in case of an infection. Sleep deprivation causes many negative effects including reduced function off the immune defense, increased metabolic activity, malnutrition and increased Heart rate. It has also been found that deprivation of sleep could cause increased mortality.

The objectives of this study was to examine the prevalence of hypertrophic cardiomyopathy in a family of British Shorthaircats to determine the mode of inheritance and to investigate if the disease was associated with a mutation in myosin binding proteinC (MyBPC3). The family comprised 28 cats, seven male and 21 females. The cats underwent a physical examination, including cardiac auscultation, and an ultrasound examination. Blood was collected for DNA- analysis. The blodsamples were sent in a buffer solution to Kathryn Meurs, Washington State University, USA for analysis, where the genes coding for MyBPC, Troponin I and T were characterized using microsequencing technique. Out of the 28 cats, 8 were diagnosed with HCM, 2 were diagnosed with congenital heart disease but had no evidence of HCM.

SAMMANFATTNINGDilaterad kardiomyopati (DCM) är en ärftlig, primär hjärtmuskelsjukdom som är mycket vanligt förekommande hos dobermann. Sjukdomens förlopp har tre stadier. Det första stadiet innebär att sjukdomen föreligger men kan enbart påvisas vid histologisk undersökning av hjärtmuskelvävnad. Det prekliniska stadiet innebär att inga sjukdomstecken ses hos hunden, men förändringar, såsom hög förekomst av kammarextraslag och dilatation av vänster kammare, kan hittas med hjälp av elektrokardiografi (EKG) och ekokardiografi. I det overta (kliniska stadiet) uppvisar hunden sjukdomstecken som nedsatt arbetsförmåga, trötthet, hosta samt kachexi.

Syfte med denna studie var att undersöka energiförbrukningen vid havspaddling. Energiförbrukningen undersöktes i vila och vid två olika hastigheter (4 och 7 km/h), först med en olastad och sedan med en lastad kajak (20 kg). Dessutom undersöktes hur det passiva motståndet förändrades vid successivt ökad hastigheten. Studien genomfördes i en försöksgrupp med jämn könsfördelning och med varierande ålder och paddlingserfarenhet.I studiens första del uppmättes försökspersonernas hjärtfrekvens i förhållande till syrgasupptag och koldioxidproduktion vid en successivt ökad belastning i en kajakergometer. För varje försöksperson kunde sedan en korrelationskurva beräknas mellan hjärtfrekvens och syrgasupptag.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.