Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.

This report tested the possibility of using induction as a mean for transferring data and power so that it can be implemented as a communication medium between a terminal and measuring head mounted in a measuring frame. This would eliminate the need for the cable bunches that are used today. For testing, signal generators were used to generateFSK-signals and were transferred with the help of inductors to the oscilloscope for signal detection, this to see how the coils used in the tests behaved. Simulations of a PLL were performed to see how good it could handle FSK-demodulation. With the help of a PLL IC and the simulations a working FSK-demodulator could be assembled.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Embryotransfer är en metod där ett embryo i tidigt stadium flyttas från en donator till ett mottagardjur som sedan bär dräktigheten till förlossning. Det innebär att donatorhonan kan donera flera embryon under en säsong då den vanligtvis endast skulle kunna producera en avkomma. Embryo transfer är således en metod för att snabba på det genetiska urvalet i en grupp djur. Bland de mycket ekonomiskt värdefulla alpackorna i Peru, där många av herdarna saknar alternativa inkomstkällor kan embryo transfer bidra till ett mer effektivt avelsarbete och i förlängningen en bättre levnadsstandard för alpackaherdarna och deras familjer. Studien beskriver ett experiment där ett protokoll för embryo transfer från alpacka till lama utförs under fältmässiga omständigheter på en forskningsstation i de peruanska Anderna.

Syftet med detta examensarbete har varit att genomföra en nulägesanalys av Hall 7 på Sapa Heat transfer AB i Finspång. Utifrån nulägesanalysen togs åtgärdsförslag fram som kan generera en effektivare uppvärmning, mindre yttre utsläpp och behagligare arbetsklimat. Problemet i Hall 7 är att processventilationen för varmvalsverk 2051 är ålderstigen och underdimensionerad, den saknar även värmeåtervinning och rening av processfrånluften. Detta leder till oplanerade driftstopp, höga underhållskostnader samt hög energianvändning.För att finna åtgärdsförslag för dessa problem genomfördes en nulägesanalys av Hall 7 genom att mäta luftflöden och temperaturer, analysera utsläppsmätningar och energianvändning samt intervjua personal.Utifrån dessa mätningar har fyra olika åtgärdsförslag tagits fram. De fyra åtgärdsförslagen är benämns: YIT, YIT (Enklare), Homehall och Ökad tilluft.Det åtgärdsförslag som anses vara bäst lämpat för att generera en effektivare uppvärmning, ge mindre yttre utsläpp samt ett behagligare arbetsklimat i Hall 7 är åtgärdsförslag Homehall.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

This study investigates how Arabic-speaking students in Sweden use syntax and prepositions in Modern Standard Arabic (MSA), and how their writing is influenced by Swedish grammar and Arabic dialects. The focus is on identifying systematic patterns of cross-linguistic influence and variation between different groups of learners. The data consists of written translations by 30 students in grades 7?9 who receive mother tongue instruction in Arabic. All students translated the same Swedish source text into MSA, and the translations were analysed with attention to syntactic structures and the use of prepositions. The theoretical framework draws on transfer theory, interlanguage theory, and the interdependence hypothesis, complemented by perspectives on multilingualism and diglossia. These frameworks make it possible to capture both external influences from Swedish and Arabic dialects, as well as internal processes of second language development.

Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.

Vårt syftet med C-uppsatsen är att ur en pedagogisk synvinkel få en inblick i pedagogers uppfattning om sin kompetens i hur man möter barn i sorg. För att ta reda på detta har vi intervjuat sex pedagoger i södra Sverige. Vi har använt oss av en kvalitativ metod med semistrukturerade intervjuer. Vi har bearbetat litteratur som belyser pedagogens handlande och skolans roll. Vi har även behandlat litteratur som tar upp vilka olika krisfaser man går igenom när man har drabbats av en traumatisk händelse.

Cooling down the indoor air can be done in several ways. One way is desiccantcooling which will be used at the Stockholm Arena. This method is used in airhandling units that use temperature changes and moisture fluctuations in the air. Oneof the steps is to add heat during the cooling process in order to reduce the relativehumidity of the exhaust air. The air passes thru an adsorptions rotor which thenabsorbs moisture from the supply air.

During the past 30 years the fuels for energy production in heating and power plants have changed. Fossil fuels have decreased in usage whereas bio fuels in Sweden have increased with 60% since the 1970's. Different fuels affects combustion and the release of various substances and particles into the flue gas. This is caused by the diverse components and chemical structures of fossil fuels and bio fuels. When the flue gas leave the combustion chamber and enters the path to the chimney particles in the gas are being transported out of the combustion chamber.