The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

Water is the most essential resource for life. In cases where drinking water is processed from surface water it is important to ensure the raw water is of good quality, and is suitable for processing through the water treatment plant.The drinking water for Västerås is sourced from Västeråsfjärden, in the western side of Lake Mälaren. The city itself is home to marinas, ports, a wastewater treatment plant, the Svartån outlet, sewage pumping stations and stormwater outlets. Because of the negative effects these activities have on surface water quality, Mälarenergi AB is interested in relocating the raw water intake point to Granfjärden, 10 km east of Västeråsfjärden. At Granfjärden the intake point would be less exposed to the activities in Västerås, and could be placed at a greater depth, resulting in better water quality.In this Master?s thesis the water quality and the pollution risks at Västeråsfjärden and Granfjärden sites are compared.

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

Abstrakt: De flesta människor kommer någon gång i sitt liv i kontakt med vården och utsätts därmed för risken att möta en bristande patientsäkerhet. I sjuksköterskans roll ingår det att skydda patienter och medarbetare från detta. Tidigare forskning har indikerat att det finns ett samband mellan arbetsbelastning, arbetsmiljö och patientsäkerhet. Den aktuella studien bekräftade detta då författarna fann att då sjuksköterskor upplevde en hög arbetsbelastning och en sämre arbetsmiljö innebar det risker för patientsäkerheten..

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.

3nine has developed oil mist separators for the manufacturing industry. They are used in factories and workshops in Sweden as well as many other countries. The basis for this thesis is to investigate the performance of these separators in applied environments under different circumstances and to find factors that influence the performance. It has been shown both theoretically and in laboratory environments that the sizes of the particles in the oil mist influences the performance of separation. This is to be verified under applied circumstances as well.The separators also have in most cases, after the centrifugal separation, HEPA-filters mounted that separates the remaining oil mist.

The diegetic game world places high demands on how it is designed. It is common that game developers wants to create a deeper player immersion and some developers believe to achieve this by integrating HUD elements into the game world. To find out how digital games can rely on the design of the game world, we performed user studies on beginners who have very limited experience of playing digital games. By observing the beginners, we could discern the visual aspects in the diegesis that helps players understand the game rules and objectives because the beginners won`t make their choices based on previous gaming experiences. If players encounter a variety of difficulties to understand the rules of a game, then it will less likely be a successful game.

AbstractThe market?s demand to purchase more cost effective products is continuously increasing. The producers are forced to become more efficient and flexible with resources to produce high quality products at a low cost in order to maintain or increase market shares. With this in mind Isaberg Rapid AB is requesting a project to increase efficiency in the assembly cell of hammertackers. The company has found in Kaizen-events that there is a potential of efficiency improvements in the assembly group that has not been achieved.The objective with this paper is to identify the major factors that influence the efficiency in the assembly cell for hammertackers.

The purpose of this bachelor thesis is to study, describe andimprove the understanding of voluntary driven libraries. How doesthe library staff view their role? How is the library operationworking in respect of economy, organization structure and systemsof rules? Research methods I used were semistructured interviewsand document research.The theoretical framework was based on Joacim Hansson´sdiscussion about libraries in a local community, Henning Bang´sdiscussion about organization culture and the Swedishgovernment´s non- profit advisory group`s discussion aboutvoluntary work.The results of this study shows that the library staff are enthusiastsmotivated by a wish to spread literature to people who find itdifficult to visit municipal libraries. Other motives for theirvoluntary work is the opportunity for being a part of a socialcommunity, to be surrounded by books and to activate body andsenses. The results of this study also shows that the voluntarylibrary system differ from the traditional, municipal library systemconcerning economy, organization structure and set of rules..