In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Dental implants that are integrated into the jaw bones are widely used to replace lost teeth in human beings. Tooth-loss is often related to loss of the surrounding alveolar bone. This can make implant placement difficult and a bone substituting material may be required. The standard method is to use a bone graft harvested from the patient which requires additional surgery than that needed for implant placement. Limitations in the amount of bone that can be harvested also pose a problem.

Detta examensarbete handlar om hur uppspänningen av slutväxelhus i fixturer kan förbättras för att erhålla bättre rundhet på slutväxelhusets lockhålsdiameter. Arbetet har utförts hos företaget GETRAG All Wheel Drive i Köping. Slutväxeln är en av komponenterna i GETRAG:s fyrhjulsdrift som fördelar kraften från motorn till bakhjulen. Slutväxelns ytterhölje kallas slutväxelhus och är tillverkat i aluminium. Slutväxelhuset spänns fast i en fixtur i en av företagets bearbetningsmaskiner kallad ?Heller 4? där det bearbetas i en rad olika operationer varvid den största innerdiametern med ett mått på 158 mm blir orund i tillverkningen.

This case study is performed within the production of Sherwin-Williams, Bellö. The purpose is to increase the understanding how a value stream can function more efficient, from a lead time perspective. With the analytical model that is build up on known theories, the purpose have been fulfilled. Mapping of value and non value time for four products thru their respectively process reveals wastes, which is, waiting, transport and movement, incorrect processing and set-up time that in it self create transport and movement. Thru identified wastes that causes loss in lead time suggestions of improvement has been proposed.

AbstractBackground:There are three diffrent postpartum problems a woman can suffer after a childbirth, postpartum blues that is the mildest one that almost everyone are suffering. Postpartum depression that is substantial and above 10-15 % are suffering, the most servere is postpartumpsychosis that 1-2 women per 1000 deliveries are suffering from. Aim: Illustrate womens experience during and after a postpartumpsychosis. Methods: This is a literary review of scientific articel and biographies, they are analysed with latent content analysis. Results: Six themes were found after the literature review; experience of; ?unnatural frame of mind?, loss of controll, loneliness, feeling guilt, living with a label and fear that there will be a recurrence.

AbstractIn my study I have investigated how a constructed outdoor green environment can beused, managed and how it works. The study also investigates the concept of socialsustainability, where, for example, civil dialogue is a method to promote this. Thisinvestigation mainly gives account for the inhabitants viewpoint but also a gardenersperspective. The study focuses on the planning process of the study object, what theoutcome has been and how the users of the green environment, think about the result. Inthe process there has been a strong concern of involving the residents and others usingthe area.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

Burnt Spine-cap Sárcodon fuligíneovioláceus are one the most endangered mycorrhizal fungal species in Europe. They have their main distribution in Sweden. It form mycorrhiza with pine and dependent on limestone, which makes it connected to a rare environment. It has therefore been important to study the ecology of it further and to recognise the requirement it has on the environment more accurate and what it need to establish in a new area. In this study, 31 of 34 known sites in Sweden was visited and studied in field and their history analysed through aerial photographs.

Eutrophication has been a problem in aquatic systems for a long time. It is well known that the key nutrient to control the eutrophication process is phosphorus. Lately, it has been possible to reverse the process and recover lakes from eutrophication.During a long time Lake Näsnaren in Katrineholms kommun, Södermanland, has been exposed of a large amount of phosphorus from the city's wastewater. The lake has a great value as a habitat of rare species but also a high recreation value for people living in Katrineholm and Södermanland. Lake Näsnaren is situated in a Natura 2000 area.

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

It is important that companies knows how to handle a complaint when they receive one from a customer. This information could the company take care of and use when they develop new services. Furthermore a good complain handling leads to satisfied and loyal customers which increases the revenue for the company. We have examined how SAS handle their internal information process and if this process affects the information and in that case how. The study is performed with a qualitative method, based on deep interviews.

Aim: The aim of this study was to investigate how women who have incurred ACL injury for more than 10 years ago, feel that the injury affects them today.Method: A qualitative semi-structured interview survey with five women who 10- 28 years ago incurred the anterior cruciate ligament injuries when playing handball or soccer has been performed. The study has been inspired by a phenomenological concept of science, mainly by life-world concept. Data were analyzed using qualitative content analysis.Main result: Some informants have experienced severe loss of physical ability in both daily living situations and in training, while others did not appreciably felt impacted in daily living and experienced great opportunities for physical activity. Limitations which emerged were restrictions in movement, joint stiffness, pain, swelling, and crepitations that led to the loss of physical ability. One respondent had been diagnosed with advanced osteoarthritis.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

The subject of this study was to research whether or not different forms of employment contracts had any effect on self reported health. Whether or not any difference between these forms could be explained through the use of employee health care was also a given point of interest. To achieve this, data from the national Swedish institute of health (FHI) was used, with 6465 of the 12 166 that participated in the study. Logistic regression was the primary statistical method.Initial Chi2-analyzation found no significant difference between the two main employment forms present in Sweden. However, when the variables age, sex and level of education were held constant through logistic regression, a difference of odds at 22% between the two employment forms could be identified.