The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

This report describes the work with creating a CMS (Content Manager System). A CMS is a web tool so you easy can publish materials on your web page. With a CM Scan you can without any knowledge of programming web pages create and maintain a web page. This will result in that you and your organisation save time and money. You can also split the responsibility for the webpage in different roles, but still keep the control.

Continuously grazed grasslands have remarkably high plant species diversity. In Sweden this type of habitat has declined for the last two centuries. Changed land use has caused habitat fragmentation and loss of habitat quality. This has caused a great number of plant species to end up on the verge of extinction. To try to save this unique habitat and the species that are tied to it, lots of resources are laid on restoration of abandoned grasslands. In this study, plant species richness of continuously grazed, abandoned and restored grasslands were related to degree of overgrowth, time since overgrowth started and rate of overgrowth.

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

The movie industry in Sweden is seen as a tight holding cluster where the different entities are being highly dependent on each other. There are also many different barriers to get a movie fully financed, and with the people in charged using arguments such as ?quality?, which is not objective but in fact subjective. The aim of this essay is to investigate how the leadership of five female film producers is being constituted in the film industry, an industry which is both close to the pool art and the pool commerce at the same time at it is male dominant. We have found that female film producers tend to use the strategy to adapt to the surroundings ?shouts? and ?demands?, at the same time as they adapt to their environment by becoming/not becoming entrepreneurs..

In this study I have compared two systems of handling TMR, self-propelled/ self loading mixers and conventional towed mixers, what has been investigated is the time for filling, mixing and feeding TMR as well as maintenance and fuel consumption. The background of this study is the structural rationalization within the Swedish milk production that has put focus on efficiency and reducing of costs. Forage and labour are the two biggest costs in milk production today. The study has been performed by visiting three farms and with a stopwatch measured the times for filling, mixing and feeding TMR. At the time for the visits, the users have been interviewed regarding maintenance and fuel consumption. They have also had an opportunity to give comments of how they experience the mixers. The result of the study after processing is that the average stock in the study can save 74000 SEK a year by reducing time for filling, mixing and feeding TMR to cows with a self propelled/ self loading mixer . The conclusion I can make of this study is that it?s not the size of the stock that decides whether it?s interesting to invest in a self propelled/ self loading mixer, but the presumptions on the farms, for instance forage logistics and mechanical equipment..

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

70 percent of Sweden´s municipalities say they do not have vacant rental flats and a shortage is emerging, during the same time are 1.1 million young people ready to enter the housing market. In order to curb the housing shortage, have the Swedish politicians since the postwar period chosen to stimulate the market with subsidies to increase new production and to control that what is built is in the right direction. The construction industry is perceived as conservative, and many argue that the state keeps it under their wings, which has led to that the development not has progressed in the same way as other, non-subsidy regulated industries.The purpose of ours bachelor thesis is to provide an overall picture and describe the underlying problems of the housing shortage at the rental market. In addition, we want to present theories about where possible actions could take place in the market, by illuminate the problem from the differente actors perspective.To fulfill our purpose and provide a deeper understanding of the problem we have chosen a qualitative approach. We interviewed nine different actors on the Swedish housing market, two managers, two to representatives of Halmstad Municipality, a representative for the construction operators and four different interest groups.

Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition. This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking. The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.

This thesis describes how the chip space and coolant channels are designed in today?s mills, the ideas behind the design and what is considered to be the best method of cooling. It contains ideas on how the chip space can be simplified. It contains several concepts on how the cooling could be designed for better efficiency and manufacturability. There are also suggestions on how the cooling could be stopped when the cutter isn?t cutting.

In this report I summarize the thesis, which is about to check what will happen if you decide to increase the interval between the a-checks, carried out on the Norwegian airline Widerøe. They want to know if an increase in time between the checks can give them an opportunity of increasing their aircraft fleet. In the current situation Widerøe has 11  Dash 8 Q400 and can consider a possible increase of 3 planes. This would be done without the need to increase accessibility of the hangars and increase in staff.What determines how often a check is performed is the maintenance tasks which has the shortest maintenance interval. On the Dash 8 the shortest interval is 600 flight hours.

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Multiple Congenital Ocular Anomalities (MCOA) is a genetic disease that affects primarily Silver coloured horses of breeds such as the Rocky and Kentucky mountain horses. In these breeds the Silver dapple colour is very popular leading to an increase of affected horses. The major feature of the disease is ocular cysts of variable size. Large cysts also lead to a variety of secondary syndromes, for example retinal detachment. In previous studies the locus for MCOA has been mapped to an interval of 420 kb on equine chromosome six.

This thesis for the Master of Science degree was performed at Oppunda Electronics AB. The assignment was to further develop an existing prototype of a dispensing equipment. The dispensing equipment doses a kind of glue, bonding which dentist use to mend teeth. The dispensing equipment is adjusted to dose 12 micro litres of bonding. With the dispensing equipment SafeBond Electronic the user can reduce the bonding consumption with approximately 50 percent.

The aim of this thesis is to study the reading habits of Swedish librarians visualized by librarians from Götabiblioteken ? a collaboration of 14 public libraries in mid-Sweden ? focusing on the reading done on their spare time, even if work-related. We started with a survey sent out to 74 librarians in October 2013, answered by 56, and followed up by interviewing 7 of them in November.We tried to answer these questions:To what extent does the working librarians read on their spare time compared to before they started working?What literature do they read, now compared to before they started working?To what extent does their perception of what they should have read affect their private reading?In what way does a librarian in the beginning of their career differ in reading habits from the reading habits of a librarian with many years in the profession?The result of our study shows that most of the librarians read as much or more than before they started to work. They are more selective in their choice of literature and are affected by their work in it in different ways.