On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

This Master's thesis concerns the professional knowledge of the librarian. The image of this knowledge is regarded as constructed in a social context, which is why the discourse analytic approach is selected as method. The empirical material consists of two texts concerning the education of librarians. A theory of knowledge, emanating from Aristotle, is applied to the results to find examples of the forms of knowledge that are excluded from the discourse. A number of themes, or ways, in which it is possible to discuss the phenomenon of the librarian's knowledge, are identified in the texts.

This project explores how artificial landscapes as parks and squares above ground can save space by using the vertical voids in urban environments and how they can create spatial and social as well as ecological qualities and connections. Hybrid landscapes are a phenomenon of current interest within the field of architecture and urbanism. Architecture as surface, where facades and roofs become possible to tread, is a relatively recent occurence that has over the past few years become an increasingly common sight in architectural magazines and on international architecture exhibitions. Many of my selected reference projects have often been associated with sensational contemporary design trends generated by advanced computer software. But the phenomenon is also a result of other different currents of change that exist within today?s society, such as densified cities with a lack of open space, which is also expressed in architecture.

The incineration of waste is steadily increasing in Sweden and so is the production ofashes. The bottom ash has for many years been used as construction material inlandfills. Now many of the nation's landfills are closed and there is a great need to findanother beneficial use for the ash. Bottom ash is a gravel-like material and with itsmaterial properties it can replace natural gravel in parts of roads and surfaceconstructions. Today this use is only approved within landfill areas where leachate iscollected and checked.

Visualization is a rapidly growing area of computer graphics. Due to the very progressive development of computer technology and especially 3D-graphic boards yesterdays imagination of visualizations, today is a reality. At Saab Bofors Dynamics in Linköping missile systems are developed. Through the development, different subsystems are simulated before the manufacturing starts. The results of these simulations have to be visualized to get a meaning.

Detta projekt har producerats i samarbete med Abu Garcia i Svängsta, Blekinge. Vårat projekt är en interaktiv produkt presentation gjord i flash med inslag av 3d, video och ljud. Våran tanke är att användaren ska kunna se hur en Ambassadeur Record fiskerulle ser ut både på insidan och utsidan, hur den fungerar och vad som gör den så unik. Det finns också video filmer som beskriver tillverknings processen, och hur man som förstagångs användare använder en Ambassadeur rulle. Design och bakgrundsljud är anpassad så att den ska väcka en känsla av fiske och fridfull utomhus miljö..

The demand for food, feed, fibre and fuel has increased in Uganda over the past 50 years due to population growth. Recurring extreme climate events such as drought and flooding, in combination with large-scale land degradation, have led to declining crop yields. Lack of equipment, money and socio-economic issues has contributed to low yields. However, the soils in Uganda have the potential to produce much higher yields than they do today. This study, which was carried out in April-June 2013 in Kkingo District, south-east Uganda, examined the effects of agroforestry on yield of cooking bananas in small-holder farming systems. Six farms practising agroforestry and six farms with no agroforestry, which were chosen in cooperation with the NGO Vi Agroforestry, were compared.

Trust is a concept used throughout our daily lives. We give trust to friends, colleagues and strangers. We also give trust to the technical artifacts we use in our everyday lives. We must also rely on the services we use to work the way we expect them to. There is plenty of research on trust in e-commerce and online banking on website based platforms.

The purpose of this study was to follow a research-oriented design process and to develop a design draft for a digital service that supports users to make more environmentally conscious choises in their everyday life. By following an interaction design process from start to final delivery, the study aims at creating a broad understanding of the process. Therefore, many userrelated activities were implemented in the study: eg. personas, scenarios, sketching and user testing. The project resulted in digital wireframes for an iPhone application using embedded GPS to identify and locate environmentally friendly businesses.

Nowadays naval units are participating in international missions, where new and in many cases tougher conditions will affect their propulsion. This essay deals with some of the now developed nanostructure coatings and gives a presentation of how the coatings could function on some exposed parts of the naval powertrain. The essay investigates the possibility that the coatings can be used as a protective layer that will reduce or prevent wear on selected parts of the naval powertrains. As a basis for the essay, nanotechnology is described, as well as different reasons that wear occurs and application techniques for coatings The conclusion is that nanostructured coatings can be applied and provide a much better result on hardness and wear resistance as of naval powertrains compared to micro-structural coatings, both for manufacturing and renovation. The essay presents a few examples of the military utility of the nanostructure coatings as well as suggestions for further research..

Organisationer har under den senaste tiden gjort stora ansträngningar för att integrera informationssystem med målsättningen att uppnå en ökad effektivitet men utan större framgång. Vi vill identifiera rådande kritiska framgångsfaktorer och deras påverkan på portallösningar. Utifrån syftet identifierade vi två centrala områden för litteraturstudien, närmare bestämt ?Enterprise Application Integration? (EAI) och kritiska framgångsfaktorer (CSF). Insamling av empirisk data gjordes i form av intervjuer på ett kvalitativt tillvägagångssätt.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

Denna rapport redogör för implementationen av ett bokningssystem med integrering av Google Calendar API. Uppdraget var främst till för att utvärdera potentialen av ett bokningssystem där Google Calendar användes som scheman för personalen. Projektet skulle även kunna användas som ett grundsystem för att skräddarsy bokningssystem för olika företagsmodeller.Det slutgiltiga systemet blev en hemsida för tidsbokning, ett Web-API för kommunikation med hemsidan, integration av Google Calendar API för att hämta och lägga till tidsbokningar på personalens scheman samt lagring av data i en databas..

The last couple of years the use of Internet has changed in the way that the web pages can be affected of the person that uses them. Because of this dynamic Internet technology has emerged that makes it possible for a web page to receive information from a web browser. This information can then be used to affect the appearance of the page. PHP and ASP are two dynamic Internet technologies. They are integrated in HTML and are executed on the web server.

Corn is an important food and feed crop in the world, in Sweden it?s up till now grown on limited acreages mainly for silage. But I think it can get more important if you can grow it also for grain, because it?s a good animal feed for example, for life stock-, pigsand poultry. On of corns advantage is that it can produce the same amount of dry matter as for example wheat, barley and rise but with 25% less water. I will examine if it possible to grow corn for grain production in the south of Sweden.