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 is about Adobe Acrobat 3D and their new PDF format witch can contain 3 dimensional models that are interactive. The purpose is to find out if the program and the format work in a level that is suitable for the market. To create this PDF you need Acrobat 3D installed on your computer but it only needs Acrobat Reader 7 or 8 to open it, and the Reader is free to download on the internet.The examination is focusing on four formats: U3D, 3DS, DWG and DXF because they are the most common in the building industry seen from the architects? way. From a 3D model exported to these four formats they where converted to PDF in different settings to be compared in different points as information and size of the files.

The construction and use of buildings in the EU accounts for half of the EU?s extracted materials and energy consumptions, and a third of greenhouse gas emissions. In the past decade, the construction sector has responded to such concerns by focusing on post production energy efficiency. However, new findings indicate that upstream construction processes influence emissions significantly ? necessitating a shift in focus to include material choices and building processes.

The Swedish State Road Administration has since 1992 procured operations and maintenance of state roads on the open market. The procurement has been termed ?Grundpaket Drift?, GPD, and comprises mostly operational measures for road networks.The clients of GPD, SRA regions, have gradually changed the original documentation in order to adapt it to local conditions. This process has gradually led to that some parts of the documentation are creating problems for contractors interested in procuring jobs.This thesis tries to analyze GPD and clarify the differences that may be essential to the procurement process and to facilitate future joint working projects and processing descriptions..

Volvo Aeros flygmotortillverkning i Trollhättan har infört ett antal nya detaljvarianter i produktionen. Detta har medfört att den robotcell som är avsedd att utföra en avgradningsoperation är i behov av uppdatering av både hårdvara och mjukvara. Denna rapport följer framtagningen av fixturkoncept som möjliggör att robotcellen kan användas även till de nya detaljerna. De förslag som arbetats fram sträcker sig från enklast möjliga till mer avancerade och nytänkande funktioner. Samtliga funktioner och koncept har genomgått gallringar i ett flertal steg.

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

In today?s business environment, cost-cutting practices such as downsizing and layoffs remains a widespread phenomenon. Although, the understanding of the effects that these practices has on the remaining individuals, defined as the survivors, is poor. The focus in this paper is therefore to examine how survivors of layoffs can be affected on an individual level, and by what causes.The study was conducted using open-ended, qualitative interviews with three individuals with different experiences of layoffs. The empirical data was analyzed by extracting quotations from the interviews.The study found that layoffs affected the morale and attitude towards management of the individual, and that perceived justice and uncertainty are two causes of negative effects from layoffs..

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.

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

During cold winter days it is likely that people in buildings with older windows or high glass facades experience thermal discomfort due to cold air down draughts. Earlier work has been aimed at finding analytical methods to predict the speed of the airflow in a room and in practice heating appliances are often placed beneath the windows to reduce the draught along the floor. In a study from 2012 Mohammad Parchami developed a method for estimating the required heating power to counteract the downdraught with such heating appliances. In this study, Computational Fluid Dynamics (CFD) was used to evaluate the usefulness of Parchami?s method and also to examine the potential of adapting the depth of the inward window sill as a means of decreasing the down draught.

In the growing concern for the state of the environment more tools are being integrated in the decision-making processes. Sweden actively makes use of environmental impact assessment (EIA), which is supposed to minimise negative impacts of a project, policy or plans on the environment. The EIA process in Sweden still requires certain improvements to be more efficient. In this study actor interaction was analysed with trust being the framework for analysis. The aim is to find out whether it is possible to use trust as a framework for analysis since trust research is very discipline dependent.

The aim of our study is to ascertain whether a hanging suspension fluorescentlamp for a private home environment is going to be attractive for a largeaudience. We want to open up for new uses of fluorescent lamps as lightsources.The main approach in this work is how to design a fixture with fluorescentlamps as a light source that will meet the requirements and requests of thehome environment could look like. At the same time we want to make a newimpression of how a fluorescent light source.Primarily we used a quantitative method, but this was rejected after a pilotstudy. Instead we used a qualitatively based method in the sense that weconducted a group interview as well as individual interviews.Based on data from the interviews and our preliminary work a prototype wasbuilt. This prototype is a fluorescent fixture equipped with 2x14W T5fluorescent lamps, dimmed separately.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

In this essay I analyse three of my own texts included in an unpublished collection entitled till Narcissus' minne. Genres are discussed and a detailed study of how the writing process has progressed is done. The essay does not follow any specific literary or scholarly method of analysis, but to some extent the sphere of interpretation is explored. By associative interpretation the special logic of dreaming, the activity of the unconsciousness and the expansive accessibility of the memories, which characterize the texts, is traced. These structural features open a link to the way of psychoanalytical interpretation, but the essay does not strive for a complete account.

There is two dairy farms in Sweden with ability to be opened on both long sides, one outside Hjo and the other one, Brandstadholm, north of Sjöbo. When there is no measures and results or not enough literature about natural ventilation and especially on this kind of air inlet, makes my tests very interesting not only on Alnarp, but among other companies. I would like to find out if there is any air movements direct on the cows, how high/low temperature, air humidity, light intensity and noise standard inside the barn. Does Brandstadholm fulfil the rules and regulations when it comes to climate inside the barn? Could this system become the new dairy barn instead of the conventional barns in Sweden? I am going to focus on the animals environment, after all they are the one who is going to spend the most of the time in the barn. I used five electrical loggers distributed inside the barn to measure the temperature and one of the loggers measured the air humidity, every 15th minute. One logger were placed on the outside which measured both temperature and air humidity.