This thesis describes the universalization, improvement and further development of acompact crane support frame for flatbed trucks. The work has been conducted at Eloch Fordonsteknik AB (henceforth EFAB) in Uppsala.The aim of the work has been to shorten the assembly time of the product. By doingso, the product can be kept on shelf, which in turn results in shorter lead time. Thishas been done by universalizing the support frame to be compatible with most of thechassis EFAB works with. Additionally, the entire construction has been made lighter,which will make it a more attractive choice for customers.A pre-study was conducted and information was gathered internally, as well asexternally, in order to ascertain that no limitation or possibility was overlookedduring the course of the project.One such limitation has been the geometry of the truck bed that the support frameshall be compatible with.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

SAMMANFATTNINGNatriuretiska peptider är en är en grupp proteiner som via natriuretiska, diuretiska och vasodilaterande egenskaper reglerar vätskehomeostasen i kroppen (Levin et al, 1998). De frisätts bland annat när hjärtmuskelcellerna utsätts för stress och kan fungera som biomarkör för att utvärdera hjärtsjukdom. Analysering av typ B natriuretic peptide (BNP) i blod kan komma att vara till hjälp för den praktiserande veterinären vid diagnostisering av hjärtsvikt och även vid uppskattning av grad av hjärtsjukdom. Det har även visat sig att BNP kan användas för att uppskatta prognosen hos hundar med kronisk klaffdegeneration (Chetboul et al, 2009; Moonarmart et al, 2010).Kronisk klaffdegeneration är den vanligaste hjärtsjukdomarna hos hund och drabbar fram för allt små till medelstora hundar från medelåldern och uppåt (Kogure, 1980). Atrioventrikulärklaffarna, vanligtvis mitralis, blir nodulärt förtjockade med inlagring av glukosaminoglykaner och fibrosvävnad vilket leder till klaffinsufficiens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

In this project we have used the theory of analytical mechanics to derive equations of motion for complex mechanical systems in order to study their behaviour over time. Even if the theory provides powerful tools to tackle tough problems which would be very hard to solve by methods of Newtonian mechanics, you are still relatively limited without running any computer simulations. One realises that in a faster rate it will be an incredibly difficult task to find an analytical solution when the degrees of freedom increases. Even if one would succeed to derive the equations, one still has to solve them to get the information of the systems behavior. Of experience one knows that the equations in general are nonlinear and hence must be integrated numericaly.

The thesis is about integration in the city and how integration can be improved through physical planning. Segregation can result in changing peoples? prerequisites in our society. Opportunities in life become dependent on what area of the city you live in or where you grew up. Integration denotes acceptance for all people, while different cultural and ethnic identities are preserved at the same conditions for everyone.

With the starting point in UN peacekeeping operations, this essay investigates the participation of the Swedish armed forces and how the Swedish soldiers perceive their role in those operations. The aim of the study was to explore different perceptions about the Swedish soldiers in international operations. Partly from the Swedish soldiers perspective and how they perceived their own role as soldiers. Partly from the perspective of civilians, like Swedish aid workers, and how they perceive the Swedish soldiers. The third perspective was from a person with mixed experiences from both the military and the civilian work.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

The thesis is about integration in the city and how integration can be improved through physical planning. Segregation can result in changing peoples? prerequisites in our society. Opportunities in life become dependent on what area of the city you live in or where you grew up. Integration denotes acceptance for all people, while different cultural and ethnic identities are preserved at the same conditions for everyone.

This thesis is a study about wether first year students in Swedish senior high schools understand the learning intentions and the matter of the subject of history specified in GY 11 introduced in July 2011. The overall question that this master tries to answer is: Do the students understand what and why they are studying history? Three classes studying the first history course in the new system answered a survey regarding five of the specified learning intentions for the course and their overall opinion of grades and level of knowledge and intentions. By measuring the level of understanding and the students? general opinion the conclusion is following.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Background:Due to a more open climate in society for homosexual people several lesbian couples have given birth to children in their relations. Research has shown no differences between children in lesbian families and children in heterosexual families considering mental and social health. International research has also shown that lesbian parents often have bad experiences from meetings with healthcare providers.Theaim of this study was to describe lesbian child families/familyplannings and the lesbian parents experiences and expectations of the healthcare.Themethod for the study was qualitative interview with 9 lesbian parents. The data was analysed by the queer theory heteronormative concept.Theresults of the research was that lesbian families considered themselves as a nuclear family and at the same time distanced themselves from the nuclear family concept. The findings showed that lesbian couples are involved in a very long process when they try to become parents.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.