The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

This report describes the master thesis project ?Weight Optimization of a Composite Chassis for a Multimodal Lightweight Vehicle? which is a part of the Master program in Naval Architecture and a part of a research project at the Centre for Naval Architecture, KTH. Demands on smart and energy efficient transport solutions are continuously increasing. In the Stockholm region the citizens are expected to increase with 25% and the road vehicles with 80% until 2030, putting high demands on the traffic system. Using a small multimodal vehicle deals with this problem and uses both the land and waterways for transportation.

Fetma och övervikt är ett hot mot folkhälsan. Många med övervikt och fetma försöker gå ner i vikt, men få lyckas bibehålla viktminskningen. Studiens syfte var att ta reda på erfarenheter av betydelsefulla faktorer och strategier för en bestående viktminskning, samt motivation för bibehållandet av vikten. Enligt Self-determination theory (SDT) blir beteendeförändringar bestående om de är autonoma och om motivationen är intern. Åtta kvinnor som deltagit i Itrims viktminskningsprogram intervjuades.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

During the last decades business journalism has vastly increased its share of media coverage. Hvitfelt och Malmström (1990) states that media space devoted to business reporting have more than doubled since the mid 1980s. This fact alone is an important reason for studying the same. Hence this study, which is aimed explicitly at investigating how business press use and manage experts, in this case primarily equity analyst, in their reporting. Our purposes are the following: Examine to what extent media players use analyst in their business reporting.

In Adult Education-Restaurant students often have a negative attitude towards the subject of math. Often mathematics is associated with what experiences the students had of this subject in elementary school - experiences that many times reduce the motivation for the same that is so frequent in the catering industry, in different contexts. Mathematics more or less unconsciously permeates restaurant profession at large, and as a chef you must realize the importance of mathematics in your daily work in the kitchen. The purpose of the work is to develop the mathematics lesson weight and volume by planning and designing more stimulating lessons accommodated in the kitchen - combining calculation problems with the work in a real kitchen environment. The aim is to help increase the students? motivation for and understanding of the importance of mathematics in the kitchen work. An action-oriented research method was used where students in a survey were asked to answer questions about their previous experiences with mathematics and how they themselves thought that motivating lessons on mathematics in cooking should be designed. The survey revealed that the majority of the students thought that the mathematics lessons weight and volume preferably should take place in the kitchen.

Traumatic arthritis is a common cause of lameness in horses. One of different treatment alternatives of arthritis, is intra-articular injection with hyaluronan. As knowledge about pathophysiology of arthritis and function of hyaluronan is increasing, understanding grows about the mechanism of hyaluronan action in joints. Hyaluronan has, in addition to effects on viscosity, anti-inflammatory and analgesic effects. Extensive research and scientific studies have been made on exogenous hyaluronan.

ABSTRACTOverweight and obesity is an increasing problem worldwide although high-income countries take a leed. High BMI during pregnancy and delivery constitute to many risks for both the mother and her outcome. Intervention programmes with the purpose to get the pregnant women to eat healthier and to excercise more are now working out in many different shapes. The effect of these activities varies. The aim of this study was to investigate if interventions during pregnancy, with women who?s BMI are 25 or more, affects health of the mother and her expected child, delivery outcome and self estimated health.

The aim of this study was to investigate whether a dietary change, physical activity or a combination of both gave the best result when treating obesity, concerning weight loss and BMI. Excessive weight and obesity are today a big health-issue and it is estimated that 10 % of the men and 12 % of the women in Sweden have a BMI over 30, i.e. are suffering from obesity. The corresponding number for children is 3 %. No one can say for sure what causes obesity but there are many theories.

The aim of the study was to investigate feeding routines, management, health and level of activity of riding horses in Sweden. This was obtained by a survey requesting information from owners who kept horses at a non-professional level. Owners to approximately 500 horses were contacted and the usable response of the survey was 56 %. The dominating breed in the study was Swedish warmblood (38 %). Fiftytwo percent of the horses were geldings, 45 % were mares and 3 % were stallions.

The sound part is mainly practical and is dependent on concepts that have been tested through measuring with a sound level meter. The design part is more theoretical and has been verified with CAD models and finite element analysis.With a sound damping hood on the compressor the sound level is reduced with up to four dB. An optimized absorbent for the compressor space gives a reduction with three dB. By using the insulation for the heat water tank as absorbent we can see a sound reduction on the lover octave bands. A reduction like this is elsewhere hard to achieve as at it requires thick absorbents.By changing the today?s insulation to the heat water tank to a form of polystyrene polymer insulation the weight from the heat pump above can be transferred to the stable heat water tank.

In today?s society, safety in a workplace is an important factor to any organization. Focus on improving the working conditions by making them safer through technology is taking us into a time where we rely on technology to keep us safe. How well developed the technology may be, it is still not enough to keep us entirely from harm. Human error will always be a factor in the human interaction with a workplace.

Barren rearing environment and early weaning of piglets can lead to a high level of distress, behavioural disturbances and reduction in weight gain. The main aim of this thesis was to study the effects of potential enrichment objects on piglet?s behaviour and weight gain during the pre- and post-weaning period. The second aim was to examine what type of object stimulated the highest frequency of interaction. The study was carried out at the Swedish Livestock Research Centre in Lövsta where a batch of litters from 10 first-parity Yorkshire sows were used.

Norrborns Industri AB in Bollnäs manufactures truck trailers with the brand Parator. One of their trailers is Parator LX 10-20. The trailer is designed to transport hooklift containers with the option to tip loose goods such as gravel, asphalt and seed. The container is mounted on a frame which is placed on the chassis. To reduce weight a redesign of the trailer is needed.

The ability to detect protein-based biomarkers, which are linked to different diseases like colorectal cancer, is very important as a diagnostic tool. Usually complex biological samples like blood are studied which will contribute to different technical issues when performing an assay. The aim with the project is to optimize and develop the high throughput protein detection technique Proximity Extension Assay, PEA, into a 96-plex panel, in hopes of discovering an expression profile for colorectal cancer. PEA was developed by Olink Bioscience and allows specific proteins in a sample to be quantitatively transformed into nucleic acid sequences that are subsequently detected and quantified with real-time PCR. Two proximity probes containing oligonucleotide sequences bind pairwise to target protein and when brought in proximity, a DNA polymerase will extend a hybridization arm from one probe over to the second forming a double-stranded DNA sequence that can serve as a template in real-time PCR.