The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Felint immunosuppressivt virus (FIV) är ett retrovirus som infekterar kattdjur och ger ett kraftigt försvagat immunförsvar. Virus infekterar CD4+T-lymfocyter och ger symptom som letargi och feber i en initial fas. I senare skede av sjukdomen ses kroniska inflammationer och sekundära infektioner. Virus är spritt bland kattpopulationer över hela världen och flera subtyper har definierats. I Sverige rapporteras ett fåtal fall varje år men ett stort mörkertal kan finnas.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

There are several energy systems in the Swedish society and to ensure the comfort and health of the citizens it is of importance that the different energy systems are functioning properly. District heating is one of these energy systems and many household depend only on district heating to warm up their homes. District heating is dependent on several processes where every step needs to function in order to deliver the produced heat to the end consumer. Previous studies have investigated the distribution of district heating and how to make customers choose district heating as their heating method. The supply of fuel to the district heating plant has not been studied as much, even though it is an important part of the whole system. This thesis is a part of the project NORD-STAR (Nordic Strategic Adaption Research), which has focused on climate adaption in the Nordic countries.

?Dementia is an umbrella term for several symptoms of impaired brain function. The person's behavior is affected when mental functions such as memory, attention, concentration and language are affected and the dementia patient can have difficulties to interpret sensory input. Communication is based a lot on body language. It is therefore important for the caregiver to seek eye contact with the patient in order to simplify communication and it can be of great help to show with the whole body what they mean and be able to point out things.

Storage of biomass is associated with problems like heat development, biomasslosses, and reduction of the fuel quality. Certain processes such as biological- andchemical degradation are responsible for these storage problems. This master?sthesis was carried out at Vattenfall Research and Development AB and is alignedtowards quantifying the biomass losses from short-term storage (1-2 months) ofbark and recovered wood. The biomass was stored in outdoor piles during differentseasons, campaign 1 (summer) and campaign 2 (autumn).

Envirotainer builds containers that are specialized in transporting of temperaturesensitive products these containers are customized for airplanes. The containers arethen leased to other companies, most often to pharmaceutical companies.Envirotainer are based in Lagga, Knivsta. It is also here where the production of thecontainers is held. The container RAP T2 was designed in the early 80ies. The RAPT2 contains a fleet of about 1220 containers spread all over the world.

Leadership is a well-known phenomenon in today?s world and researchers have developed multitudes of theories with different assumptions about what leadership is and what implications it has. Models of different kinds of leadership have been presented and researchers are constantly working on trying to find a definition of great leadership. Our thought was however that because every human being is unique it would be naïve to presume that all people hold the same perception about what constitutes good leadership. Although we believed that every person defines good leadership in his/her own way we also believed that there could be similarities to be found between illustrations generated from people with comparable organizational positions.

The development of farm-operated biogas plants in Sweden is increasing. This study investigates the process that firms go through in developing such ventures. The aim is to identify obstacles and opportunities that individual farmers have encountered during the implementation process, and through a comparative analysis find similarities and differences between cases. The overall goal is to increase understanding of the factors that influence farmers? development of farm-based biogas production, and more specifically, explore opportunities for support organizations to contribute to the innovation process. Findings indicate that the implementation process has changed over time.

This study is a thesis project for the program Civilingenjör och Lärare at KTH. The study was conducted in spring 2014 in collaboration with Komplementskolan AB which has developed the educational material Studi.se, the focal point of this study.The overall aim of the study is to increase the knowledge of the participant teachers? conception and use of the educational material Studi.se. The second purpose is to increase knowledge about the forms of use some of these teachers apply or claim to apply when using Studi.se. Theoretical framework used is constructivism and the notions of Piaget: adaptation, assimilation and accommodation.

Fire is an important ecological factor, but its consumption of coarse woody debris, CWD, has hardly received any attention. In this study, I investigate the consumption in relation to the time of initial flame exposure and propensity for continued combustion of standing CWD of pine (Pinus sylvestris). Two types of CWD were studied. Firstly, wood that had been dead for one to ten years. Secondly, wood that had been dead for several decades. In the burning experiments, logs of approx.

The aim with the present study was to investigate whether there is a difference between the course participants who find their way to the dog-school respective the Swedish Working Dog Association. The study have focused on four issues; why the course participants have chosen the dog-school respectively the Swedish Working Dog Association, why the participants bought their dog, if the participants are satisfied with their dogs and if it is more likely that they turn to the dog-school?s than to the Swedish Working Dog Association with their first dog? Course participants from two dog-schools and from two of the local clubs belonging to the Swedish Working Dog Association in Skaraborg, Sweden, answered a questionnaire. In total 85 answers were collected, including 60 from the course participants from Swedish Working Dog Associations and 25 from the dog school?s course.

Syfte Syftet med litteraturöversikten var att beskriva förekomst av whiplashtrauma hos TMD patienter. Metod En systematisk litteratursökning av PubMed, CochraneLibrary och Bandolier databaser genomfördes för artiklar publicerade från 1 januari 1966 till 11 november 2011. Den systematiska sökningen identifierade121 artiklar. Efter borttagning av brev till redaktion och författarinlägg, utfördes en initial screening av abstract på 108 artiklar. Efter den initiala screeningen lästes 32 artiklar i fulltext med tillämpning av inklusions- och exklusionskriterier.

Syftet med denna studie var att belysa vårdlärarnas lärarkompetens och deras uppfattning om vilken kompetens som behövs i valideringssituationer inom vård- och omsorgsutbildning. Frågeställningarna var: vilken lärarkompetens har lärarna som arbetar med validering och behövs det någon specifik lärarkompetens i valideringssituationer. Vi har valt att använda oss av en kvalitativ metod i denna studie där målet har varit att få en förståelse för lärarnas egna upplevelser och uppfattningar. Studien genomfördes med halvstrukturerade intervjuer med sex lärare inom omvårdnadsprogrammet. Resultatet visar att ingen av lärarna i studien har en formell utbildning i validering, samtliga har dock gedigen erfarenhet av såväl praktiskt arbete inom sitt eget ämnesområde som undervisning inom vuxenutbildningen.