Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

I den här studien undersöker vi hur sportjournalister hanterar lagsympatier i sin yrkesroll och hur den oskrivna regeln ?no cheering in the press box? följs i praktiken. Vi har genomfört 17 kvalitativa samtalsintervjuer med sportjournalister som bevakar fotboll och ishockey från rikstäckande medier i Stockholm. 14 av respondenterna säger sig hålla på lag. Dessa lag sträcker sig från division 4 i Sverige till topplag i olika delar av världen.

Syftet med uppsatsen är att undersöka om det föreligger ett samband mellan graden av egentillverkning (ET) och innovation samt hur detta samband i så fall ser ut. Metoden är en kombination av litteraturstudier och telefonintervjuer med företrädare för 24 olika företag i Europa som tillverkar packningar. De flesta av dessa företag ingår i Trelleborgskoncernens Sealing Solutions Division men även externa, liknande, företag har ingått i undersökningen. Intervjuerna har varit semistrukturerade och syftat till att få reda på de olika företagens innovations- och outsourcingsituation. Informationen som erhållits från intervjuerna har analyserats både kvantitativt och kvalitativt för att finna ett samband mellan graden av ET och innovation.

The division of Electricity at Uppsala University runs a project called Lysekil project, they have designed a buoy that uses the waves to create electric power from a generator attached to the bottom of the sea.Uppsala University is closely connected with the company Seabased and the university makes use of their facilities in Lysekil. When they designed the buoy issues occurred, the geometric design was flawed, brackets with a short shelf life and it is generally uneconomic.A study visit was done in Lysekil on Seabased facility. With this visit the project started, which is to improve the design of the buoy and the attachment of wires leading to the generator. In this project we have chosen to use a beam system with three beams that are attached to the buoy. Then a wire attached to a plate that sits between the beams will be leading to the generator. Two proposals for construction are created, what distinguishes them are the brackets between the beams and the buoy.From these constructions, the design that is considered most optimal for our project is chosen.All parts of the buoy have been modeled and the drawings are designed in ProEngineer software.The two constructions are compared with each other, but the whole focus is on the second and final structure. The report begins with an introduction describing Lysekil project, and a task description of our project.The project aims to produce an optimal buoy that will be easy to design, materials restrictive with good durability and an economical solution.Wave power true function has been studied, mechanical and finite element analysis of beams, buoy and plate design.This has been presented in this report, where in the various chapters can read more about the processes. Although the relevant facts and information on this project and buoy development is included.

In public libraries there seems to be an unspoken consensus on what literary quality is. At the same time librarians are always eager to express the opinion that quality lies in the eye of the beholder. Quality is, it is said, something that you don t have to define. But at the same time it s up to everyone to decide what quality means to them. What I have been missing from the discussion in libraries about literary quality is a theoretical awareness about what it means to divide literature into higher and lower spheres.

AbstractTitle: Equalis quality assures the communication. A qualitative study of superiors and co-workers view on the internal communication.Number of pages: 39 (42 including enclosures)Author: Ia AppelbergTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2010University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose: Superiors and co-workers view on the internal communication is studied with the purpose to identify whether their opinions correspond with one another, and what differences and similarities there might be.Method: This study is based on qualitative interviews with superiors and co-workers, and complements with the use of observations.Main results: The results indicate that superiors and co-workers agree on several aspects of the communication, such as the fact that the organizational communication is disorderly and lack clear rules and guidelines. Superiors believe that the organization has a corresponding view on the internal communication, while co-workers are convinced this is not the case. This despite the fact that the results in the end show that both groups overall have very similar opinions on several of the elements in question. Another mutual opinion is that both groups wish to receive more information about current events and such.

The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.

The object of the thesis is to propose a new lighting plan for the square Fyristorg in Uppsala, and to describe the process which have led to it. It all started when I choosed the place together with the municipality of Uppsala. I have been doing research and analyzed how the place and it´s existing lighting works both during different times of the day and also in the evening. After researching the place and it´s existing lighting I´ve decided to put up the following goals fot the new lighting design. 1. The general light level of the place shall be experienced as higher than today. 2. The light level of the place shall be adapted to the light levels of surrounding places. 3. The lighting shall be free from glare. 4. The lighting shall be adapted to people passing by. 5.The lighting shall be adapted to the surrounding architecture. 6.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

Östers IF var fram till 1988 föreningen som aldrig hade åkt ur en serie och samlat på sig fyra SM-guld och ett cup-guld. Idag är det föreningen som två gånger under 2000-talet har åkt raka vägen från Allsvenskan till division 1 på två säsonger. I denna studie, vars syfte är att utvärdera Östers IF och dess seniorverksamhet, har vi velat skapa en övergripande bild av hur föreningens kultur, organisation och identitet har påverkats av seniorverksamhetens sportsliga resultat genom åren. Vi har även velat se vilka effekter detta har gett för föreningens strävan efter att återigen stabilisera sig som ett svenskt elitfotbollslag. Vi har i vårt arbete använt oss av en kvalitativ studie med semistrukturerade intervjuer som metod.Resultatet visar att Östers IF under en lång tid har verkat utan en röd tråd och kontinuitet har saknats inom föreningen både hos den administrativa organisationen och inom den sportsliga verksamheten. Det har gjort att Östers IF idag är en förening som kämpar med att hitta sin identitet. Det är oklart vad föreningen står för och vilken väg den vill ta för att nå tillbaka till elitfotbollen.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

AbstractTitle: The GI- method ?bluff or the path to healthy life?Number of pages: 41Tutor: Lowe HedmanAuthor: Annika WestlundCourse: Media and Communication Studies CPeriod: Fall 2006University: Division of Media and Communications Studies CPurpose/Aim: The aim of this essay was to investigate how the site GI viktkoll describes glycemic index on their website. The intention was also to investigate how the media presented GI through articles and how they used doctors and dieticians to appear trustworthy. Another aim was to investigate what effect GI viktkoll could have on its readers.Method/Material: I have chosen a qualitative method where I did a discourse analysis of the articles which were presented on the GI viktkolls website during a period of three weeks. This was my main method in the essay.

Title: The representation of gender: A semiotic study of Tom Ford's Gucci campaign 2003 and Frida Gianninis Gucci Campaign 2013.Number of pages: 73 (79 including enclosures)Author: Sara AndréassonTutor: Anne-Marie Morhed Course: Media and Communication Studies D (2IV091) Period: VT 2013 University: Division of Media and Communication, Department of Informatics and Media, Uppsala University.Purpose/ Aim: The aim of this study was to examine the representation of gender in advertising that has both men and women as the primary audience. The aim of the study was to investigate how Gucci has chosen to represent men and women in their advertising campaigns 2003 and 2013.Material/ Method: A semiotic analysis was performed by using three images from Gucci's spring/ summer campaign for Tom Ford in 2003, and three images from Gucci's spring/ summer campaign for Frida Giannini in 2013.Main result: The results showed that there was a clear difference between Ford and Gianninis ways of representing women and men in the two advertising campaigns. The women in Fords campaign 2003 are presented as sexual objects and represented by the male pornographic imagination and portrayed as sexual eye-catchers while the men are portrayed as addicted to sex. Frida Gianninis advertising images is a contrast of Ford pornographic portrayal of women. Giannini presents women as confident individuals while the man is represented as feminized and androgynous in his appearance. .

In this report female farmers use of technical equipment is investigated. There is little research made on this subject in Sweden, therefore this report can be seen as an explorative study. Research makes it clear that machinery, throughout history and even today, has been seen as a male area. Heavy machines are often associated with the same attributes as masculinity. Force, power, efficiency and control are some examples.

ABSTRACTTitle: Teenagers and their perception of fashion brands (Ungdomar och deras uppfattningar om modevarumärken)Number of pages: 42Author: Louise KindblomTutor: Göran SvenssonCourse: Media and communication studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala universityPurpose/Aim: To achieve a deeper level of knowledge and a better understanding of high school teenager`s perception of the three fashion brands Gucci. H&M and Canada Goose and too distinguish potential gender related differences in their perceptions.Material/Method: A questionnaire about fashion brands delivered to three schools in the Stockholm area.Main results: Teenagers perceptions of the three fashion brands Gucci, H&M and Canada Goose are more different than similar. This differences in teenagers perceptions are discernible in a comparison between the most usual and unusual associations that are related to each of the brands. Gucci is associated with success, wealth, excitement and uniqueness. H&M is for example seen as earth-bound and has in a comparison with the other brands reached the highest level of positive associations.