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).

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The river Bivaröd is one of the river Helgeån tributaries which has the highest and the fastest increase in water colour. The reason behind this increase is unclear but several factors have been suggested to affect this pattern. In this work, I studied the role of land use, iron and precipitation for water colour increase in river Bivaröd for the period 1976 -2011. Data from a field study along with data from SRK for river Helgeån were used for the analyses. The results showed that both water colour and iron concentration increase and that there is a strong correlation between these two variables.

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

In today?s consumption society, the image and core values of a company have become more important in order to secure the attention on the market. All entrepreneurs have to distinguish themselves in the extremely tight competition.This thesis examines how product photos can reach out to the consumers successfully. Both students have previous experiences from model shoots ? but now want to study the possibilities to sell a product without a human model.The purpose of the thesis is to examine how to convey core values by commercial product photos - how to best capture the attention of a customer.

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.

Soils in a metal contaminated site on Stångberget in Gusum in southeastSweden were investigated and compared to relatively unaffected soils a fewkilometres away. Pollution came from historical release of untreated flue gasesfrom a brass mill. The objective was to find information on how high the metalconcentrations are, if metals from the polluted soil affect the surroundings andif the metal contamination affects the microbial community. The soil wasinvestigated using several different methods, such as field XRF measurements,chemical analysis of metal, carbon and nitrogen content, pH, acid neutralizingcapacity, texture, soil depth, field leach tests, sequential extraction and microbialfunctional profiles. The study showed that copper and zinc concentrationswere above Swedish Environmental Protection Agency guidelines for lesssensitive land use on the entire investigated area.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

In this paper, the aim was to investigate how the Swedish subject is projected in textbooks for grade 6 and grade 9. The study was conducted based on the grounds that teachers need to be aware of the increasing expectations placed on students? literacyknowledge. To determine how well a textbook helps students to develop these skills, four textbooks? assignments have been analyzed using textual analysis based on learning theories, literacypractices and Swedish substance conceptions.

This study is focusing on students at compulsory level and their performance in national exam tests when the students first language is taken into account. Students in Swedish schools with non-Swedish speaking parents commonly follow language classes for limited Swedish proficient students. How does this affect their results when tested in other subjects as physics,biology and chemistry? A general claim is that national tests can provide data for balancedand fair grades. This view is challenged in this paper, through Principal Component Analysisof test results that shows a difference between schools when the schools social position and share of limited Swedish proficient students are measured.

Essay in political science, C-level by Mikael GranathAutumn semester 2012, Tutor: Freddy Kjellström- Ideological convergence in Swedish party politics?- An analysis of ideologies of the Swedish Social Democratic party and the Swedish Moderateparty and their healthcare and health service policies between the years of 2002 and 2010.The main purpose of this study is to examine the truthfulness in the common perception thatthe Swedish moderate party and the Swedish social democratic party are increasingly sharingthe same political views - particularly between the years of 2002 and 2010. The main researchquestion is:?Did the Swedish Moderate party and the Swedish Social Democratic partyideologically position themselves closer in the year of 2002 than they did in 2010within the health care policy area?The research design chosen for this study can be labelled as a comparative case study wherethe two political parties party programs and election manifestos that were current in the yearof 2002 and 2010 are studied. This is done to give a better view of ideological change.

A new line of business has arisen on the Swedish information market. The information broker is still quite an unknown actor but the future seems to hold a prosperous outcome for this kind of alternative information service. The information broker has many definitions but can generally be described as an intermediary between information sources and users. The Swedish market for this kind of information professionals has not yet developed into a big, well-established and lucrative branch as for example the one in the USA. The Swedish actors are still coping with resistance in form of insufficient support from the government, competitiveness from other more established information services and the clienteles lack of understanding the brokers purpose and utility.

The aim of this paper is two-fold. Firstly, it is the production of a historical and chronological narrative describing the development of the Swedish Red Cross Hospital in Pusan during the years 1950-58. Secondly, it is the investigation of the objectives and aspirations of the organisations and institutions involved and how they affected how the hospital developed during the wartime years and up until the inauguration of the Scandinavian educational hospital, the National Medical Centre, in Seoul. Shortly after the outbreak of the Korean War in 1950 Sweden, a neutral nation, offered to send a contingent for the establishment of a 200 bed mobile field hospital which was to be subjected to the command of the Eighth US Army in Korea. In the end a larger semimobile evacuation hospital was set up in Pusan where both UN soldiers and PoWs were treated, and it came to be known as the Swedish Red Cross Hospital. The decrease in and finally the cessation of hostilities in 1953 opened up for treatment of Korean civilian patients and such work was conducted not only at the Swedish hospital but all over Pusan, though initially it was not formally sanctioned by American and UN authorities.