Background: A strong brand is becoming an increasingly important factor when surviving on a competitive market. A strong brand can therefore be considered a strategically important resource. The relationship between a brand's strength and its distribution can decide the future of a brand in the long run. Lifestyle branding is becoming a more popular way of differentiating ones brand from the competition. Purpose: The purpose of this thesis is to identify factors which according to the lifestyle brand owners are central when measuring the strength of a brand.

Syfte: Syftet med denna uppsats är att bidra till klarhet av och förståelse för vilken eller vilka aktörer som påverkar FASB i deras beslutsprocess vid införandet av en ny eller vid förändringen av en befintlig redovisningsstandard. Metod: Denna uppsats är en dokumentstudie av deskriptiv karaktär. En deduktiv ansats har legat till grund för att uppnå uppsatsens syfte. Urvalstekniken är ett så kallat stratifierat slumpmässigt urval. Teori: I uppsatsens teorikapitel presenterar vi resultat från flera studier som behandlar olika aktörers inflytande över FASB.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the Procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such Procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

3In the last couple of decades there has not happened much inthe ?farriery?- department. The work Procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

This report is the result of a master thesis at Linköping University - Institute of Technology and Uppsala University at the request of the chassi workshop at Scania CV AB in Södertälje. Since the beginning of the 90's, Scania CV AB has had a close cooperation with Toyota from which, among other things, the Scania Production System (SPS) has evolved. SPS explains Scanias' values, principles and priorities. The Technician department (MST) at Scania Chassi in Södertälje believes that SPS can streamline the technicians work and help them become a more homogeneous group. The purpose of this master thesis is to initiate an implementation of SPS within MST through two pilot projects involving both the product and process technicians. The SPS principle Normal Situation - Standardised working method was required to be implemented within one work task each for the two groups of technicians with special attention on the three subprinciples Standardisation, Takt and Balanced flow. The master thesis fulfilled its purpose as the two pilot projects initiated the implementation of SPS within MST and the three sub-principles Standardisation, Takt and Balanced flow were implemented within the two chosen work tasks.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

Bakgrund: Procedurrelaterad sm?rta hos barn ?r ett ?terkommande och underbehandlatproblem inom h?lso- och sjukv?rd. Procedurrelaterad sm?rta omfattar den sm?rta somuppst?r vid medicinska och diagnostiska ingrepp. Vid utf?randet av sm?rtsamma ingrepp?r sjuksk?terskan oftast delaktig.

Influenza is a viral infection that affects global health and economy with its endemic and sometimes pandemic spread. Rapid detection of Influenza viruses enables antiviral use and can bring financial savings. It is also essential for the global surveillance of prevalent Influenza strains. RT-PCR is considered the most specific and sensitive method for detection of Influenza, but Influenza mutates at a high rate and it is therefore crucial that RT-PCR methods are updated regularly.In 2014, Cepheid released their Xpert Flu/RSV XC assay, which can detect Influenza A and B and RSV by multiplex RT-PCR in approximately one hour. The aim of this study was to evaluate this assay at Laboratoriemedicin Västernorrland by using the laboratory?s previous PCR assay for detection of Influenza viruses as reference method.Real-time RT-PCR was used to compare Xpert Flu/RSV XC to the reference method.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This Procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

This is a literature study in which I investigate if there are scientific studies that form the basis of the Swedish dog world views concerning the spaying of bitches. The positive impacts are said to be reduced problems with pseudopregnancy, reduced risk of pyometra, reduced risk of mammary and uterine tumors, an earlier cease of bone growth, a more active and happier dog and a bitch who is more tolerant of other dogs. The negative consequences are said to be urinary incontinence, increased aggressiveness, lower metabolism and the increased risk of obesity, a more lethargic individual and altered coat.There are studies indicating that spaying reduces behavioral problems associated with heat and pseudopregnancy. Assuming no ovary tissue persists after the Procedure, and there is no progesterone production, the risk of pyometra decreases. Early spaying, before the first heat, reduces the risk of mammary tumors.

Due to political decisions regarding the Swedish school, public and independent schools booth face the need topromote themselves in the quest for new pupils. This study aims to, from a communications perspective, examine how four selected upper secondary schools address their target audience; the pupils?to?be, on their homepages. Additionally, I intend to investigate whether, and if so, how, said addressing can be connected to the different target groups applying to the schools in question.The questions asked in this study regard the way in which the selected schools describe themselves on their homepage; how do they use the textual and visual content to address their audience, and can there be disagreement between the meaning of the text and that of the image? To answer these questions, I use a theoretical base made out of visual communication and semiotic as well as rhetorical analyses.The methodological Procedure is a qualitative approach on the matter, allowing me to understand the ?what? of the content on the homepages, as well as the ?how? it?s being communicated.

The purpose of this essay is to examinate the statements and verbal attributions of King CarlXVI Gustaf of Sweden in the early 2000?s. More exactly I?ve got two question formulations:Which statements does king Carl XVI Gustaf of Sweden make during the early 2000?s and are thesestatements, in line with the king?s attributions, non-political, party-politically neutral and noncontroversialaccording to different perspectives? Question number two is if there are to find anyboundaries for where the verbal attributions of Carl XVI Gustaf seem to go when he expresses himself inthe role as the king of Sweden and the chief of state in the early 2000?s. My Procedure is to read theChristmas speeches of Carl XVI Gustaf during the 2000?s and use former beheld statements of Carl XVIGustaf to seek answers to the research questions.

By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection Procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.