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.

Webben anva?nds i allt sto?rre utstra?ckning som en riktig applikationsplattform, mycket tack vare HTML5. Detta sta?ller ho?gre krav pa? webbapplikationens prestanda pa? klientsidan, da? nya tekniker mo?jliggo?r mer avancerade applikationer. Parallellisering a?r en metod fo?r att o?ka prestandan i applikationer, som dessutom tar nytta av de parallella arkitekturer som idag a?r vanliga.

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

Byggbranschen är inne i en övergångsfas mellan 2D och 3D. BIM, som arbetsmetod, och 3D-modeller blir allt vanligare. I broprojekt är dock efterfrågan på dessa modeller låg. På WSP i Stockholm används 3D-modelleringprogrammet Tekla Structures i stor utsträckning på flera avdelningar. Önskemål finns om att utöka användningen av programmet även inom broprojektering.

My main purpose with this paper of John Steinbecks Of mice and men is to both analyze the long-lived structures and the unique individual destinies of the novel. I employ the method of the historical Annales-movement and use three divided levels in my analysis to try to capture these high structures and low moments of humanity in Structure, Konjuncture and the Individuality. The first level, Structure, is used to see how long-lived almost invisible geographic structures set the human act of condition. The second level, Konjuncture, is easier to grasp in understanding of time and embraces for example economic structures as the industrialism. The last level of Individuality is the fastest in time and easiest to understand but in the long run also the least important.

In time with HolmenSkog district Egenskog Norrköping´s decreasing mountain of cleaning, the office started to look around for new alternative cleaning strategies to lower the costs connected with cleaning. One option was to make the inventory strategy more effective and after a phonecall with the head of the district, Jonnie Friberg, the planning started to try inventory in pictures taken from a helicopter. The pictures was at last taken from a digtal camera and the vegetationheight was mesured with a laser. The gear was supplied from Kallax Flyg AB, Luleå. In the trial 15 stands was selected depended on age and different mixtures between pine (Pinus sylvestris), spruce (Picea abies) and birch (Betula pubescense and Betula pendula).

The aim of this thesis is to examine user experience and engagements in interactive cinema.A great deal of the research that is conducted today involves creating interactive films, toexplore and examine film structures. In this study, we build on this research by comparingthree different interactive film structures. To carry out our study, we have categorized threedifferent interactive films after three different models to define their narrative structureand interface. To examine the experiences of those structures we have performed anexperiment where we have collected data from the three different sources; interviews,observations and surveys.It is difficult to draw conclusions about how an interactive film should be constructed asdifferent structures apply to different narratives. Based on our research the conclusion canbe made that the combination between the narrative structure, the narrative content, theaesthetics, the implementation of interactivity and how the film?s interface is constructed ismore important than building a specific structure for an interactive film.

Uppsatsen beskriver vilka bilder av människor medpsykosdiagnoser som boendepersonals praxis tycks bära på latent närde rekonstrueras inom spänningsfältet mellan psykiatrireformen ochJacques Lacans syn på psykosen. Spänningsfältet ställs upp genomnedslag i psykiatriutredningen och Lacans mest centrala texter påområdet och appliceras sedan på de praxisbeskrivningar som sexsemistrukturerade intervjuer med boendepersonal genererat.Resultatet visar att boendepersonalen tenderar att inta enkomplementär roll i relation till de boende, en roll som tycks vila påantagandet att människor med psykos inte kan ses som tillräkneliga,och som syftar till att resocialisera den boende till samhället. Vidareframkommer en polariserande praxis vilket tolkas som att personalenhar ett latent antagande om att den psykotiske ?i grunden? fungerarpå samma sätt som dem själva..

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

?The importance of representation and structures to establish influence. A study of the Trade Unions Youth Activities within The Swedish Trade Union Confederation.?-Katrin OlofssonThis essay is studying the importance of representation and structures for the youth to establish influence, within the Trade Unions of The Swedish Trade Union Confederation, LO. More specific it is about the youths influence in each trade union´s executive committee.

Several surveys indicate that corporate leaders still consider the aligning of IT and business functions as a top management issue. The aim of this thesis is to illustrate how coordination emerges between IT and business departments and how formal structures intended to coordinate are influenced by human action. To deepen the understanding of this phenomenon we seek to analyze IT/business coordination from a perspective based on practice theory. A field study was conducted where observations and informal interviews were carried out at the IT department of a global company. The empirical analysis indicate that coordination problems between IT and business departments is in part affected by embedded factors such as different goals and perspectives on how IT is to be used in the organization or how to design IT related processes.

My main purpose with this paper of John Steinbecks Of mice and men is to both analyze the long-lived structures and the unique individual destinies of the novel. I employ the method of the historical Annales-movement and use three divided levels in my analysis to try to capture these high structures and low moments of humanity in Structure, Konjuncture and the Individuality. The first level, Structure, is used to see how long-lived almost invisible geographic structures set the human act of condition. The second level, Konjuncture, is easier to grasp in understanding of time and embraces for example economic structures as the industrialism. The last level of Individuality is the fastest in time and easiest to understand but in the long run also the least important.

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

This thesis is based on thirteen qualitative interviews with civil servants and politicians. The purpose of the study is to research these informants? attitudes towards integration and their reflections about immigrants? lower chances in an ethnically segregated housing and labour market. The theoretical frame of references is based on social constructionism and focuses on including and excluding power structures. The empirical material provides both structural and cultural explanations to immigrants? problems as regards inclusion in Swedish society.