This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Hans Olof Alsén, born 16 august 1926, is a Swedish Social Democrat politician who served as the County Governor of Uppsala from 1986 to 1992. During the 1960s, -70s and -80s he had several political commissions including Member of Parliament and government Undersecretary. In addition he had numerous Board of Directors assignments in different business corporations as well as in non commercial associations both prior to, during and after the County Governor period.This paper describes the organizing and cataloguing of Hans Alsén's personal archives. The documents at hand were deposited at the regional state archives (Landsarkivet) in Uppsala in 2008 and 2009 by Alsén himself. The documents almost exclusively cover the County Governor years 1986-1992.

The advancements of Internet have contributed to the expansion of social networks and new communities online where people are given an opportunity to get help and support. An important reason why people join these groups and organizations is to share their experiences, meet people in a similar situation and get support. Social media is nowadays an important part of our society. In this study, we will focus on investigating the interaction in closed communities online and blogs. The study aims to investigate whether social media and social networks online can be a support for young adults with cancer in the same way as physical meeting places.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

This Masters Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length principle can be used to explain the relation between the National Council for Cultural Affairs and the Ministry of Education and Culture, i.e. the Swedish government, but also to examine the structures of power and relations within the Council. In the thesis we show that in the field of cultural policy the content of the arm lengths principle varies due to the many interpretations of the meaning.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

Bakgrund: Det förekommer stora nutritionsproblem på äldreboenden i Sverige och andra delar av världen. Sjukdom och åldrande är riskfaktorer för näringsmässiga störningar. Undernäring hos äldre är associerad med ökad dödlighet och sjuklighet samt en ökad risk för trycksårsutveckling och infektioner. Socialstyrelsen har utfärdat en rekommendation angående nattfastans längd för att motverka undernäring och dess komplikationer, samt för att öka energi- och näringsintaget hos vårdtagarna. Syfte: Att belysa nattfastan på äldreboenden i en stad i södra Sverige samt undersöka kunskap och attityder om nattfasta hos omvårdnadspersonalen på äldreboenden.

Drivkraften till att människor reser har länge ansetts vara behovet att åka till en geografisk plats för att där utföra någon typ av aktivitet. Med dagens informations- ochkommunikationsteknik (IKT) har vår virtuella rörlighet ökat och således är vardagens aktiviteter inte lika bundna till en specifik plats. Resenärer numera använda IKT till att utföra aktiviteter redan under restiden. Genom att vi då kan använda tiden till fler aktiviteter kan det bidra till att restiden blir värdefull och inte bara en transportsträcka fram till målet. I takt med att det de senaste åren skett en mobil explosion har också tillgängligheten till IKT ökat under resan.Studien syftar till att undersöka vad människor ägnar sin restid åt när de pendlar regionalt och hur de ser på värdet av restiden.

The purpose of this study was to examine the political party ?Feministiskt initiativ? (Fi) and their communication during the election campaign 2006. We wanted to find out what the intention was and how the communication was received by the public. We also looked for signs of congruence between those two sides.Fi is the first political party with a feministic ideology to candidate for the parliament in Sweden. The party is rather new and their political standpoints and internal affairs have often been subject of for debate in the media.We wanted to investigate people?s individual opinions of the matter, and therefore we chose to personally interview a number of people.

The purpose of this study is to examine how the work with young people at home to care and accommodation (HVB) are organized in a municipality outside Karlstad and how the staff perceive emotions in the workplace. The issues that are discussed are based on the concepts of social ties, emotional labor, roles, shame and pride. The number of people who are fleeing in the world is today about 51 million. There has not been this high since World War II. The Swedish Migration Board calculated that about 7,000 of these people were unaccompanied children and came to Sweden in 2014.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

This thesis deals with the development of a specification regarding a push-button, which will be used to control the gear-shifting function in an automobile. In addition to this the author will describe different techniques and theories that have been helpful in achieving data and results for the specification.Kongsberg Automotive AB, is located in Mullsjö, Sweden, the company supplies parts to the automotive industry. In the research and development department, R&D, there is a group that works with development of Shift-By-Wire systems. In an automobile with a Shift-By-Wire system the communication between the gear-shifter and the gear-box occurs electronically. The mechanical link is, in most cases, taken away and replaced by the digital system.