A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Introduktion:Att hållbarhetsredovisa efter GRI:s riktlinjer är idag en standard bland multinationella företag världen över. Vi anser dock att det är mer givande för intressenter att placera företaget i ett större sammanhang och för att se hur mycket företagets miljöpåverkan kostar samhället årligen. Sportsko- och klädesföretaget Puma har i en resultaträkning monetärt uppskattat hur mycket miljöpåverkan från deras leverantörer och egna aktiviteter kostar samhället varje år. Den kallas för Environmental Profit & Loss Account och fungerar som ett transparens-, strategi- och riskhanteringsverktyg.Syfte:Den här uppsatsen syftar till att beskriva hur EP&L kan användas i framtiden.Problemformulering:1. Hur används EP&L som strategi- risk- och transparensverktyg?2.

This thesis focuses on immigrant fathers and the specific situation they face arriving in Sweden. The purpose of this study is to examine various systemic obstacles and eventual possibilities these fathers may encounter in the new country and how they affect their fatherhood. The paper is based on four interviews, with three men and one woman, who work with immigrant fathers partly in parenting educational programs. The informants? professional background varies.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The aim of this study is to investigate how a number of fathers read and what their perceptions of both their own readingand the reading they experience with their child/children look like. I also want to investigate their thoughts about the importance of reading to children. The study is based upon qualitative interviewswith four fathers who are active readers and have children between 3-6 years of age. The analysis does not offer any generalizations. As a conceptual framework for this study, I used Sten Furhammar?s categories of different types of reading to find out what fathers reading habits look like and what they wish to obtain.

AbstractAimThe aim of the pilot study was to compare short- and long-term effects from group exercise in water with land-based exercise on pain at rest and pain with movement, along with the effects on function in daily life and practice of sports and leisure activities in patients with knee osteoarthritis. The aims were: Is there a difference in short- and long-term effects on pain intensity at rest and pain with movement after exercise in water or land in patients with knee osteoarthritis? Is there a correlation between the degree of pain intensity at rest and with movement, respectively and long-term effects from the two different exercises on function in daily life and practice of sports and leisure? MethodThe study was a randomized intervention study without a control group. Twenty patients with radiographic knee osteoarthritis were under a total of eight weeks treated with either land- or water-based exercise lead by a physiotherapist. The patients rated pain intensity at rest and with movement on a numerical rating scale (NRS) before and after the first training session, before and after the eighth training session, before and after the fifteenth training session and before the last and sixteenth training session.

Private religion is a faith that isn?t practiced in an organised religious community. Many people do not want to accept a religious concept that is already defined. To choose a conception of faith based upon personal preferences fits some modern man better. The purpose of this thesis is to examine if it?s possible to create a personal religion and how such a process looks.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

This study is based on the notion that the most widely cited and used instrument for assessing volunteer motivations, the Volunteer Function Inventory (VFI), might not be sufficient in its aspiration to aid, streamline and benefit the recruitment and retention process within volunteer organizations. Understanding volunteers? motivation is a crucial component in the process of securing future volunteer engagement in a world where their efforts are desperately needed.This study aims to explain motives and motivation behind volunteer efforts in extreme situations as well as to examine the dependability of the theoretical framework in relation to the forthcoming result, based on the following research questions:What motivated Swedish medical personnel to volunteer during the 2014 Ebola outbreak in West Africa?How could the motives and motivation of Swedish medical personnel be categorized in accordance with the Volunteer Function Inventory (VFI)?Is the Volunteer Function Inventory (VFI) a sufficient tool for analyzing the motives and motivation of Swedish medical personnel in the given case?The presented research questions will be answer through a qualitative theory-consuming study, based mainly on interviews. The interviews are, however, complimented by various written sources in the field of research.The result and subsequent analysis confirms the authors? notion on the VFI and highlights certain deficits in the tool?s execution and its succeeding result.

This study is about different teacher?s ´conception of remedial classes and its function in Today´s School. ?A school for everyone? the utopia that all schools and teachers aspire for. All pupils, regardless of ethnic background, class, and religious affiliation should be able to go to school without being segregated and are seen as different.

WHO:s klassifikation av funktionstillstånd, funktionshinder och hälsa antogs 2001. ICF är framtaget för att skapa ett gemensamt språk genom olika ICF koder som anses vara användbara både kliniskt och inom forskningen. Genom att länka mätinstrument som redan används, exempelvis självskattningsskalor, till ICF underlättas kommunikation och jämförelser av olika resultat internationellt.Syftet med denna uppsats var att undersöka vilken ämnesspecifik självskattningsskala inom hörselområdet som använts mest inom forskningen mellan åren 2000-2009 och länka den till ICF.Vi använde oss av en systematisk litteratur-studie i form av en totalundersökning för att hitta den mest använda självskattningsskalan inom forskningen. Vid länkningen av den mest använda självskattningsskalan till ICF utförde vi en kvalitativ latent innehållsanalys och länkade självskattningsskalans påståenden systematiskt med hjälp av ICF linking rules.Abbreviated Profile of Hearing Aid Benefit (APHAB) var den mest använda självskattningsskalan inom forskningen mellan år 2000-2009. Länkningsresultatet visade att APHAB utifrån ett ICF perspektiv mäter komponenterna aktivitet och delaktighet, kroppsfunktion och omgivningsfaktorer.Det fortsatta arbetet med utveckling av ett Core Sets for Hearing Loss kommer underlätta användningen både kliniskt och inom forskningen.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

This essay concerns the Celts during the Iron Age, and their ritual practice in human sacrifice. The method applied is an eclectic historic-critic reading of the few classical sources that exist together with archeological material and scholars conclusions of literal sources and archeological material. The hypothesis is that human sacrifice in the Celtic realm not is to be seen as a primitive act of violence, but that it filled a social function to preserve society and the Celtic way of life.The question this essay strives to answer is Which function/s do human sacrifice fill in a Celtic context during the Iron Age? The question is analysed with the aid of Radcliffe-Brown?s and Catherine Bell?s theories on ritual, as well as Malcolm Chapman?s postmodern ideas of the conception of the Celtic. The conclusion of the essay is that the prime functions of Celtic human sacrifice are to preserve society and the Celtic social way of life, combined with an aim to eliminate disturbing elements in that same society, such as crime and individuals who did not fit in to the social community..