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..

A B S T R A C TTitle: Democracy- Choice of the people or the voice of media? (Demokrati- Folkets styre eller Mediernas Makt?)Number of pages: 36Author: Carolina VallinTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose with this essay is to discuss which influence media has on the democracy.Material/Method: Qualitative explorative research method is used to see how much space the newspaper Dagens Nyheter gave to the parties represented in the parliament, and compare the results with the numbers the parties received in the general election 2006.Main results: This research showed similar results in the survey made of DN and the numbers the parties received in the general election 2006. Media can?t decide how people should vote in a election, but they can influence what citizens think and talk about by having the power to choose which information that shows on the agenda.Key Words: Dagens Nyheter, Agenda setting, Media, Power and Democracy..

Different Perspectives is a study of detainees' and guards' experiences of the remand prison. The result of the study shows that the remand prison brings forth the individuals anxiety, stress and fear. The individual detained in remand prison have a great need for contact with their families, but also with the guards. In the remand prison there is always a great level of control and always some kind of power practised. It is the guards who have the power and the competences to make the individuals detained in remand prison follow the rules and do what they have been told.

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.

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.

The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.

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.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

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.

This report present the design and manufacturing of a wide-band driver amplifier placed in radar module for airborne applications. The major goals for the amplifier were a high efficiency and to deliver a predefined output power. To reach the second goal an additional preamplifier had to be constructed. The amplifiers were constructed in three steps: Design and Layout in the software Microwave Office, Mounting components and Verification. The driver amplifier was decided to be a push pull configuration consisting of two parallel transistors biased in class AB.

To get rid of our dependence on fossil fuels we need to make use of renewable energy sources like wind power to a greater extent. Even though wind power is a renewable energy source it can still cause some problems for the close environment. One of the problems is shadow flickering. When the sun is low and the wind blows in a direction so that the rotor blades are positioned at right angles to the sunbeams and ?cut? the sunbeams off.

Att utnyttja flygstridskrafter har sedan tidernas begynnelse varit en effektiv metod att påtvinga motparten sin egen vilja. Sättet man använt flygstridskrafterna på har debatterats under historiens gång. Inom ämnet luftmakt finns det en rad kända och inflytelserika luftmaktsteoretiker som alla har sin idé om hur man bäst utnyttjar flygstridskrafter. Hur ser vår svenska doktrin ut gällande teorier kring luftmakt? Vilka luftmaktsteorier genomsyrar grundtanken bakom hur vi idag vägleder våra luftoperationer? Syftet med uppsatsen är att undersöka vilka generella och centrala luftmaktsteorier som återfinns i den svenska doktrinen.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.