By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

This thesis work is made by Torbjörn Johansson on Karlstad University for Uddeholms AB. The assignment in this thesis work was to investigate tough cutting in three different tool steels: Vanadis 4 Extra, Vancron 40 and Sverker 21. The research was to compare the wear of the tool after cutting in each one of the tool steel alloys. The research was also made to see if the tool cutting in Vancron 40 has a better wear than the tool cutting in Vanadis 4 Extra and also compare the results with Sverker 21. All three of these alloys are a part of Uddeholms AB:s range of products, and is used in applications like forming tools and knife tools. Vancron 40 is a powder steel with a very good combination of mechanical properties like ductility, adhesive strength and hardness.

Föräldrakooperativet Lillmyran är en förskola som ligger i Gävle och de har en hemsida som behöver utvecklas. Förskolan ville ha hjälp med att först kartlägga vilka förväntningar medlemmarna hade på deras hemsida. Därefter skulle det undersökas om deras plattform för webbpublicering, CMS Made Simple, hade de tekniska förutsättningar som krävdes för att förverkliga deras önskemål. Till sist skulle även hemsidan utvecklas med tanke på de villkoren. Kartläggningen av förväntningarna på hemsidan skedde med hjälp av en enkätundersökning och systemet skapades med hjälp av CMS Made Simple.

To be able to adopt, the future adoptive parents must participate in parental education and have a home investigation done. The home investigation is extensive and great demands are made on the parents. The purpose with this study was to get an insight and understanding in the parents? thoughts and feelings about the demands and expectations that are made on them during an international adoption. To answer this, we used these questions: Which demands and expectations are made on the future adoptive parents by the home investigator and the parental educator? How do the future adoptive parents experience the demands and expectations that are made on them before an adoption? Does the apprehension about the demands and expectations differ between the future adoptive parents and the home investigator contrary the parental educator? We used a qualitative method, interviewing four couples of parents, one home investigator and one parental educator.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

Landscape architect is a profession that withholds varying tasks inside countries and between countries. In many countries the landscape architect profession does not exist. Spain is a country where the landscape architect profession is not recognized, and the professions that work with landscape architecture are architects, engineers, biologists and agronomists. "Paisajista", in English "Landscaper," is in Spain a common name for those who design gardens and parks. Sweden is one of the countries with most landscape architects due to its population and the profession is well established.

In this report presents a thesis by Frida Altskog performed in collaboration with Askersunds Kakelmakeri. The project?s goal has been to produce a ceramic ledge after the company?s specifications. The company?s desire and production facilities have been in focus.

August Underground is one of the sickest series of movies that ever been made. We try to understand what makes them so chocking to its audience. Critics says that the August Underground movies imitates Snuff, and we ask the question; How do people know what Snuff looks like..

The digital printing market is changing faster now than before and the ability to adjust to newsituations has become more importat to a printing company. An efficient internal communicationis essential. At Elanders Digitaltryck a decision was made in august 2002 to look over the shiftworking system for the printer operators. In this paper, an investigation of the possibilities tochange the existing system to a better one was made.The project resultet in four different timetabels. The construction was based on theoretical studiesand an analysis of the current situation at the workplace.

The development of productivity in the construction industry has long been at a steady state compared to the manufacturing industry. Studies have shown that, amongst other things, waste on construction sites can reach up to one third of the total production cost. This has been observed from different aspects, and change is forthcoming.This thesis aims to provide a foundation for an increased productivity at production sites of building bridges. It is primarily based on a field study at Skanska, at a bridge construction site near Grängesberg. Via continuous interviews with the whole production crew, construction workers and management, information on interference and possibilities of improvement at the work site has been documented.

The basic intention of this study is founded on an ambition to make change within the competing activity at ?Svenska Brukshundklubbens Halmstadavdelning? (SBK Halmstad). This is a local association for owners of working dogs, where I am one of the members. A problem in engage a larger number of voluntarily working members in the association has been established and discussed over several years. My premier aim was to make the members award of different perspectives of the problem.

WordPress är ett av världens mest populära Content Management System. Eftersom det har en hög popularitet drar det till sig uppmärksamhet från personer och grupper som av olika anledningar vill utnyttja säkerhetsbrister på webbsidor. Syftet med denna uppsats är att testa säkerheten i olika tillägg till WordPress som externa utvecklare skapat eftersom dessa inte genomgår någon obligatorisk säkerhetskontroll. Insamlingen av data skedde via ett utförande av statiska tester på några utvalda tillägg. Denna teknik grundar sig i en granskning och analys av dokument i form av text, modeller eller kod.

The purpose of this paper was to identify the elements and the alloys that five objects found in Birka consist of and to examine whether there are any significant differences between the presumably imported and domestic objects. The material was analyzed using a scanning electron microscope (SEM) which was equipped with an energy dispersive X-ray spectrometer (EDS) in order to identify the elements that are present and the alloys that the objects are made of. Then the SEM results were compared with the results of previous analyzes that have been performed on finds from Birka in order to investigate how the objects differ in elemental composition and to find out if there are any significant differences between them. The results showed that the objects? content of the elements analyzed varies as the copper alloys the objects are made of.

Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

This present study is a result of a research that I made . My purpose is to find out how the debate about inclusion looked like back in the history. My research was about the view we had absolut inclusion in the history, I also made some interviewes among teachers and students in the schools of today. I wanted to se their views about inclusion today and I wanted to know their opinions about inclusion. Did the students and the teachers have prejudice against other students with functional disabilities as Down syndrom and blindness? What was their thoughts about inclusion of students with differents functional disabilities?One more task I had with this study I made was to raise another debate about inclusion .! Keywords: Inclusion and funtional disabilities.