SammanfattningI inkomstskattelagens 2 kap. 25 § definieras begreppet verksamhetsgren. Denna definition används sedan genomgående i inkomstskattelagen då begreppet verksamhetsgren tillämpas. Exempel på områden där begreppet kommer till användning är i reglerna om verksamhetsavyttringar och underprisöverlåtelser. Regelverket kring verksamhetsavyttringar är en implementering av ett EG-rättsligt direktiv, medan reglerna kring underprisöverlåtelser är en rent nationell lagstiftning.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

Företag idag söker ständigt nya och förbättrade konkurrensfördelar, som är en konsekvens av den snabba och ökande globaliseringstrenden. Ett viktigt grundincitament för att skapa dessa fördelar samt bemöta omvärldens föränderlighet och krav har bidragit till att allt större fokus riktats mot behovet av en bred kompetens, det vill säga ett utvecklat humankapital, inom företag. Humankapitalet är en av de mest betydelsefulla grundpelarna i ett företag då företaget är beroende av de anställdas kompetens och innovationsförmåga. Det är således viktigt att ett företag styr humankapitalet på ett sådant sätt att det når en stärkande eller förädlande effekt. Ett sätt för att strategiskt styra förädlingsprocessen av humankapitalet är att nyttja Simons Levers of Control, vilken även går under benämningen Simons styrmodell.

Active headsets have been on the market for years and now it is time for something else to enter the stage. The technology of active noise reduction can for exmple also be used in ventilation systems for reducing ventilation noise. An active control system principally consists of four important components, namely the downstream error microphone, the upstream detection or reference microphone, the digital signal processor (DSP) and a loudspeaker. The upstream reference microphone listen to the primary ventilation noise and sends it to the DSP which makes a phase shift to the signal and sends it to the loudspeaker. The loudspeaker sends out the opposite waveform of the incoming one and reduce the primary ventilation noise.

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.

Ett arbete om hur man utformar externt informationsmaterial.

Fastigheter kan hållas av olika orsaker, vissa ärver och förvaltar en fastighet innannästa generation tar vid medan andra investerar i rent finansiellt syfte eller kulturelltsyfte. Likaså skiljer sig anledningen till varför man värderar egendomen, det kan varaför att bjuda ut fastigheten på marknaden, för att lägga ett bud på densamma vidnyförvärv eller av rent bokföringsmässiga skäl. Fastighetsmarknaden är komplex ochriskbilden är ofta alltför mångfasetterad för tillgängliga finansiella modeller, vilketmedför att magkänslan allt som oftast är utgör en stor del vid investeringsbeslut.I denna studie undersöktes olika investerares syn på risk. Möter allainvesterare samma riskbild eller skiljer den sig beroende på investerarens preferensför endera fastighetsslaget? Upplever aktörer i bolag med fastigheter somkärnverksamhet en annan riskbild än de vilka håller fastigheter i rentdiversifieringssyfte?En enkät skickades ut till 110 personer verksamma som VD, Finanschef ellerRiskchef, inom fastighetsbranschen.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

Friend lists allow Facebook users to group their friends and may be used to share certain information only with those in a specific list. This function has been around for several years, but has never gained any particular popularity among users, most of whom probably did not know it even existed a couple of years ago. In the fall of 2011, however, the function was updated and made more visible on the site.There are several possible uses of friend lists, such as privacy control, filtering of the news feed, self-presentation and targeted information sharing. This paper aims to investigate the extent to which friend lists are used by students today, as well as why students actually use their lists, i.e. for what purposes.Judging from the results of this study in comparison with earlier research, there seems to have been a somewhat recent increase in the awareness of the fact that friend lists actually do exist, but still most users tend not to utilize them.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

When a car owner want to lock or unlock his or her car today, it?s preferable done by using aremote control. The system is really comfortable when the car owner is using the remote.A problem arises if a thief gets the remote.The thief doesn?t have to know where the car is parked, an approximate estimation where thecar is parked is enough.For instance, it?s enough to know which car park the car is parked in. If the thief knows that,he/she can repeatedly activate the remote control while looking for a car indicating with lightsand sounds.Because of the fact that a car usually indicates that it has been unlocked by making a shortsound indication, there will be no problem finding the car.The purpose with this project is to make a prototype which makes it harder for a thief to findthe car.

This masters thesis investigates the relation between China and the Information Society as it is manifested in the UN conference the World Summit on the Information Society WSIS. The first phase of this two-phase conference took place in Geneva 10-12 December 2003, with two documents, Declaration of principles DP and Plan of action PA, as main results. The information policy is central to an authoritarian rule in its efforts to keep control over the national identity. The thesis investigates the impact that the information revolution and Internet might have on the Chinese national identity through the acceptance of DP and PA in various aspects. With the use of the information science theories by Manuel Castells and Frank Webster, the vision of WSIS was compared with the Chinese information policy.