Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Bakgrund: Samhället står idag, till följd av 40-talisternas förväntade pensionsavgångar, inför en omfattande generationsväxling. Således ställs allt högre krav på gynnsam kompetens- försörjning inte minst inom kommunal sektor. För att möta problematiken är Traineeprogram inom denna sektor en växande trend varför vi såg det som ett intressant studieobjekt att utvärdera Traineeprogrammet Skåne Nordväst.Syfte: Syftet är att beskriva och analysera traineeprogrammets bakgrund, process och utfall, att utifrån det organisations- pedagogiska perspektivet förklara programmets utfall på individ och organisationsnivå samt att diskutera principer för utveckling av traineeprogram.Metod: De metodologiska utgångspunkterna för den empiriska studien är en kvalitativt inriktad fallstudie med induktiv ansats och ramfaktormodellen som struktur.Resultat: Genom att studera traineeprogrammet i sin helhet framgick en rad kritiska moment som kan sägas ha haft påverkan på det i stort gynnsamma utfallet. För att skapa en förklarings- modell relaterades resultatet till former av utveckling och kollektiva lärprocesser. Detta diskuterades sedan med avseende på hur syftesuppfyllelsen i programmet är beroende av synen på utveckling, som formning eller emergent.

With background in the rapidly growing need to find solutions for sustainable energy production and the increasing interest for wind power, this report was written. With take-off point from the wind power plant Big Glenn, which has been built in the harbour of Gothenburg, a model of the adjacent power grid has been created in Simulink/SimPowerSystems. Parameters for the power grid and its components has been provided by Göteborg Energi Nät, that has also been the supplier of measurement data of produced power, the power need from loads in the vicinity, voltage levels, current values and also the variation of power factor at the wind power plant.The SimPowerSystems model has been used to perform simulations of power flow in the grid. These simulated values have then been compared to the measured values to verify the functionality of the model. Further, the model has been used to perform simulations of a grid fault, which causes a voltage drop.

Abstract    Objective: The aim of the present study was to investigate if inclinometer estimates of arm posture during paper mill work differed between periods of different arm visibility. The aim was also to identify strategies for and difficulties in assessing body-visibility on video. Methods: The study consisted of two parts, where part 1 aimed to investigate the validity of observation-based assessment of arm posture during paper mill work. Study 2 was a survey among people with experience in assessing the posture of paper mill workers from video. Results: The total time for the right upper arm visibility indicates that it was on average visible in 54%, partly visible 15 %  and not visible 31%.

In this study, I intend to examine some aspects of the activities of cultural companies in the town of Arvika. The study is qualitative in nature and based on in-depth interviews with self-employed cultural workers, as well as representatives from Arvika municipality. Cultural policy documents have been studied to clarify the self-employed status in the cultural sector and thus their importance to the cultural life in Arvika overall.My hope is to get a glimpse of what it means to work as a self-employed within the cultural sector in Arvika and the conditions that exist, in order to successfully run and develop their businesses.There is a shift in cultural policy, which has led to permanent forms of employment becoming fewer and self-employment to grow ( Karlsson & Lekvall, 6 ). One can say that the cultural sector has moved in the direction from a public matter, to the more privatized ( Köping , Lantz & Stenström, 3 ). The problem with this is that the policy of self-employment has not progressed at the same rate as the amount of business.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

Att vara vittne eller målsägande, är en påfrestande process. Att utsättas för brott väcker olika känslor hos den drabbade t.ex. rädsla och ilska. När ett brott polisanmäls startar en lång rättsprocess för att utreda vad som hänt. För att hjälpa vittnen och målsäganden att hantera den jobbiga situationen finns vittnesstödet för att bidra med information och stöd.

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

I denna uppsats har jag fokuserat på konflikter och lärande. Konflikter är för oss oftast kopplat till något negativt och på så sätt kan det kännas jobbigt att sättas i situationer som känns ohanterbara och obehagliga. Jag har i en litteraturstudie försökt analysera konflikter ur ett mer positivt perspektiv. Mitt syfte har varit att undersöka hur konflikter kan leda till lärande och utveckling. För att studien inte ska bli alltför omfattande har jag valt att begränsa min metod till att enbart analysera befintlig litteratur.

Digital artefacts such as smartphones have become an intricate part of our daily lives both private and professionally. They have evolved from doing simple tasks to become a form of expression, as well as acting as a gateway to the digital world of connections. We rely on various technology such as Wi-Fi networks to connect with others. They in turn have become more available and today, many establishments offer free network to their customers. With these developments comes different kind of risks for the user.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.

Bakgrund: Demens a?r ett permanent tillsta?nd som drabbar en stor del av en alltmer a?ldrande befolkning i Sverige. Patienter med demens lider ofta av kommunikationssva?righeter, bristande insikt, aggressivt beteende samt personlighetsfo?ra?ndringar vilket kan upplevas sva?rt att hantera av sa?va?l anho?riga som va?rdpersonal. Forskning har visat att musik kan ha positiv inverkan pa? va?lbefinnandet och anva?ndas i omva?rdnaden.

Många organisationer idag har insett värdet av att styra genom värderingar. Trots seriösa försök är det ändå många som misslyckas. Vi har med denna uppsats haft som syfte att utifrån befintlig litteratur analysera innehållet i och villkoren för tänkbara processer, varigenom gemensamma värderingar kan skapas i en organisation. Vår studie har genomförts som en kvalitativ litteraturstudie. Hela uppsatsen är en analyserande process, vilket gör att ett kort svar på vårt syfte är omöjligt att ge.

High demands are set on all equipment used in emergency service work, where small margins can be the distinguishing factor between life and death during a rescue operation. It is important that tools such as ladders quickly and easily can be dismounted from a vehicle and still satisfy the regulatory requirements for securing loads during transport. The existing solution for getting ladders down from the roof of a fire engine requires a large manual effort from the user in an ergonomically unsound posture.In this degree project a new ladder holder is developed with focus on the user to solve the ergonomic problems and at the same time create a more compact design that can be adapted to several different types of ladders. After an initial pre-study with user-interviews and measurement of forces and distances a set of requirements was formulated that came to govern the project's direction. Creative methods were used to generate concepts that improved the function and through design solutions, calculations and testing in CAD a base for manufacturing of a new product was created.The result is a completely new type of ladder holder that minimizes the user's manual effort and simplifies the securing of ladders in the holder.

This Master Thesis is a product development project that has been carried out incooperation with Metso Paper Sundsvall AB. The task has been to develop a holdingsolution that generates force between two rolls and to evaluate the new solution withrespect to functionality, manufacturing, structural stability, costs, assembly etc. Theroll holding solution is a system that is part of a rollpress. The rollpress is used towash and dewater pulp. The existing solution creates forces that have to be absorbedby the gable of the press.