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.

Stockholm är en växande stad och för att bemöta det behov av bostäder som expansionen medför, krävs att befintliga fastigheter utvecklas och får nya, bättre anpassade ändamål. Det är framförallt viktigt att utveckla de fastigheter som är belägna i attraktiva områden med pågående stadsutveckling eller goda möjligheter för ny stadsutveckling.Denna rapport behandlar utvecklingen av Vandenbergh 9, ett kontorskomplex från tidigt 1970-tal till ett modernt bostadshus. Rapporten resulterar i förslagshandlingar över hur den invändiga gestaltningen kan komma att se ut. Förslaget följer alla de lagar, stadgar och rekommendationer som idag ställs för byggnation i Sverige.Detta resulterade i sex individuella plan, men för att främja hållbart och rationellt byggande har ett stort fokus lagts på modulbyggande. Rapporten redogör för hur en fastighet i en stor skala kan utvecklas och erhålla ett nytt syfte..

When building a house or similar the stress on the ground increases and deformations can arise. The deformations create a foundation that the building is not constructed for and damages on the building arise. The increased stress on the ground can be derived back to the building, but it is possible that the increased stress may well derive from different sources such as other buildings or trees.       The building is an older property, built in the late 19th century alternatively early 20th century, and is today used for rental housing and has suffered severe damages due to subsidence. The goal of the thesis is to find possible causes for these subsidences. The thesis was executed as a combination between literature- and casestudie. After careful studies it has been found that a probable cause for these subsidences is trees. Through field- and lab studies it has been found that the trees has effected the ground through there accumulation of water.

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Quality is a vague concept, it seems to be about a ?gut feeling? but is used as if it were a concrete property. This paper examines the defenition of the concept of quality, the relation between quality and gender equality and also what the representation between the genders in exhibitions, purchases and donations looks like in this day. As method for this paper text analysis, with searchlight on the two parameters of quality and equality, have been used on documents that provide a historical and a cultural policy perspective. The main part of the paper is an analysis of the visual arts on Värmlands museum, Kristinehamns konstmuseum and Rackstadmuseet.In the discussion of the paper, chapter 5, the result of the research is presented.

To create a more accessible environment for disabled people, the Swedish government, in the year of 2001, made the national act of easily eliminated obstacles valid. This national act states that all easily eliminated obstacles in the municipalities, in places and in premises that are public, shall be removed before the end of 2010, no matter if the owner of the place or premise is private or public. According to Boverket, most of the municipalities are not going to be able to reach that goal, why? The aim of this thesis is to compare the two municipalities Kalmar and Karlskrona in their way of implementing this national act, to see where it went wrong and why. By using implementation theories and qualitative empirical data in the form of interwievs with the total of eight people from different administrations in both of the municipalities, the subject was analyzed and discussed.

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.