Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

The purpose of this study was to examine how teachers act when it comes to play with constructions in preschool. The purpose was also to find out what kind of material the children have to work with and what they do with the things that the children made. The study was based on qualitative semi-structured interviews. Semi-structured interviews was choosen  to get out as much information as possible, with open questions in a semi-structured interview you can get the information that is relevant for the study. The results show that there are different kind of material available in preschool, but knowledge of the subject is missing and demanded by teachers. The material are pretty similar, some of the teachers use material from the forest while others don?t.

Målet med detta arbete är att utveckla och utvärdera ett shadergrafsystem med stöd för ?era shaderspråk. Fokus ligger på implementationen av en prototyp och hur dess delar fungerar. Prototypen utvärderas med hjälp av ett par experiment för att se hur användbart systemet för datorspel. Experimenten visar att systemet kan användas istället för traditionellt handskrivna shaders och på så vis avlasta programmerare och ge mer kontroll till gra?ker..

This is a report founded on a project by Atlas Copco called NYSTAB.  The application Nystab is a calculation program that can calculate the stability of the rockdrill-rigs made by Atlas Copco. The original version of Nystab is stored in a database from 1997 and the code is made in an old version of Visual Basic. My assignment was to develop the application in to a newer programming environment and make it last better in the upcoming years. The software I decided to use to accomplish this project is C# .NET in Visual Studio and Microsoft Access 2010. All the code is written in C# with some insertions from ADO.NET which helped me to easier connect the code with the database.The coding part was split into two pieces; the first was to develop the application scale done with Windows Forms, the second was to write the code for calculations in the application.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.

This study titled When the spaces dominate A study of the school as disciplinary rooms is a study where the emphasis is on quality and where the results are based on observations. The purpose of the research was to analyse rooms and other artefacts in the school as seen from Foucault?s analysis of power. He emphasised that power is expressed in human relationships. To understand how that power is used one can study the techniques adopted and resistance offered.

Intresset för kartbaserad information på Internet ökar i rask takt. Samtidigt växer önskan av att sprida geografiskt material i form av interaktiva webbkartor utan att vara hänvisad till dyra, professionella GIS (Geografiska Informationssystem) programvaror. Idag finns det en rad open- source lösningar på webbaserade GIS som utan kostnad får utnyttjas, spridas och byggas ut efter egna önskemål. I detta examensarbete undersöks ett 20-tal open-source webbGIS-produkter enligt en allmängiltig mall som vi har tagit fram för att kunna jämföra olika lösningar enligt klart specificerade kriterier. Dessa omfattar bl.a.

Den här rapporten beskriver en experimentell studie av Microsoft Network Protection (NAP) och är ämnad för att utvärdera hur mogen tekniken är för att implementeras i en aktiv nätverksmiljö. För att göra studien tog vi hjälp av gymnasieskolan John Bauer i Kalmar. Tester har utförts med DHCP-framtvingning och 802. 1x-framtvingning, dessa är två av NAPs fyra olika framtvingande funktioner. En mindre analys av skolans switchkonfigurationer och interna säkerhet har även gjorts på John Bauers begäran.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.

The aim of this study is to explore howEuropean changes in the view on securityrelates to the view on immigration and viceversa. The answer to that question is basedupon collected data from three separatetime periods; the 1950s, 1970s and 1990s.These time periods are seen as importanthistoric decades when political changes,assumed to have affected the views onsecurity and immigration, have occurred.According to certain criteria each timeperiod has been labelled in terms ofnarrowed/widened view on security as wellas restrictive/open view on immigration.The hypothesis of the study is that, whencompared, a constant pattern can be seenbetween the historical labels of eachphenomenon, where a narrow view onsecurity goes hand in hand with an openview on immigration and similarly a widesecurity view relates to a restrictive viewon immigration.The conclusion of the study gives supportto the hypothesis. During all three periodsstudied a restrictive view on immigrationrelates to a wider view on security while anopen view on immigration relates to anarrower view on security. Thisrelationship goes both ways..

The purpose of this thesis is to analyze and identify a selected number of key factors in successfully implementing open innovation. More precisely, it looks at how value is maximized using open innovation practices. The scientific approach taken is based largely on the network perspective, which puts relations to other companies in focus. An extended view of the resource based view (RBV), different from the traditional one by taking also external resources into account, is in addition central to understanding the use of external resources to create internal value. The two main research questions strive to look at how the company locates relevant partners and what the relations that are established with these partners should look like to get the most of open innovation.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..

The purpose of this thesis was to examine how two different groups use information strategies in their Facebook group activities. A qualitative study was made using interviews and a qualitative observation method. The observation groups consisted of two selected groups on Facebook and I interviewed three chosen participants of each group; a Gatekeeper, a Gateopener and a Lurker. Through the information strategies I examined the selected groups? information environments.