This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

This essay in historical archaeology deals with cultural-historical values of buildings and inthis case the old train- and ferrystation in Helsingborg. The building has from the day of itsopening in 1898 been exposed to threats of demolition since its original purpose was as atemporary building with intension of being replaced within a couple of years. After havingseen two World Wars, eventhough Sweden never participated, and the ferrytraffic with its upsand downs the station was an important part of Helsingborg. All the ferrytraffic over the straitto Denmark was handeled by the old train- and ferrystation untill 1955, when a competativeferrycompany was built close to the old station. After a hundred years of service the oldstation was closed down when a new station was built i Helsingborg in 1991 with theintension of gathering all travelers in one building.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

Relationship between social behaviour, feeding behaviour and performance of boars using single-space feeders A study on the behavioural patterns of growing boars is presented. The study was preformed at Quality Genetics? boar testing station Månseryd in Sweden. The boars were purebred Yorkshire, Hampshire or Landrace, born in nine different nucleus farms. The study is based on two batches of boars, with 63 and 69 boars respectively.

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

This bachelor thesis includes two different manuals and design of an interface box between a test object and a general test station (computer) with ARINC429 communication.There are three different purposes with this project:The first is to setup a general test station with ARINC429 communication using a communications card from DDC (DD-42916i3-300) and software from Ampol Technologies (dataSIMS).The second is to design a new interface between the test computer and the test object. As well as implementing two components in the equipment.The third is to write two separate manuals to guide the users of this equipment. There are two different kinds of users of this equipment, technicians and system engineers. Technicians use the equipment to test and repair flight components. System engineers will implement new components in the equipment.The result of this project is a working test station with a new interface and two manuals..

The study examines selectivity of the customer base and scarcity of a product?s effect on attitude and value towards a product or service. A questionnaire study is made from three different situations. The result varied depending on the situation; however it was found that selectivity of the customer base and scarcity has a great impact on the attitude and the perceived value towards a product or service. Selectivity of the customer base was found having the highest level of impact on both attitude and perceived value.

Stationsetablering innebär bestämning av ett mätinstruments fysiska läge och orienterad riktning. I dagens bygg- och anläggningsbransch används nästan uteslutande fri station för att etablera en stationspunkt för mätningar. På en byggplats är tillgången till referensobjekt ofta begränsad. Instrumentets placering blir därför en kompromiss mellan tillgång till referensobjekt och tillgång till den plats där inmätning respektive utsättning skall ske. Denna kompromiss ger upphov till skiftande geometriska konfigurationer hos referensobjekten, vilka påverkar mätresultatet.Studiens syfte är att undersöka om simuleringar av fria stationsuppställningar i Svensk Byggnadsgeodesis (SBG:s) programvara Geo verifieras av fältmätningar och efterföljande beräkningar av osäkerhetsparametrar orsakade av konfiguration och mätta längder och riktningar.

The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.

Kognitiv beteendeterapi för primär insomni är inte lika effektivt som KBT för annan problematik. Behandlingen har mest fokuserat på förändring av sömn och bortsett från andra faktorer som kan bidraga till problematiken. Denna studie syftade till att utvärdera effekten av att addera en intervention mot en ytterligare faktor, nämligen oro, till behandling. Studien hade en single subject-design med två betingelser, med och utan oroshantering, för- och eftermätning och sju deltagare. Resultaten tyder på att metoden konstruktiv oro tillförde bättre utfall på sömn, oro och daglig funktion.

Volvo Hauler & Loader Division in Arvika produces wheel loaders which they deliverthroughout the world. The factory which is situated in Arvika is the largest wheel loader plant in the whole world, with its 1 100 employees. The different models stretch from L60E all theway up to the brand new L350F, with a loader capacity from six tons up to a staggering 35.The assembly of the different models are divided into three different assembly lines, Small(L60-L90), Medium (L110-L120) and Large (L150-L220). The assembly of Heavy (L350)has just been started with an upcoming pre series.This examination paper gives recommendations of improvements and necessary modifications to rationalize the pre-assembly of boom units. Three different scenarios are presented in the paper.

Rapporten är en undersökning gällande det som händer när en plats ändrarfunktion och karaktär. I Stockholm har pendeltågstationen Karlberg en centraloch social roll som kan komma att rubbas av dess stängning. Vår rapport kommersåledes handla om att undersöka och förstå platsen för att sedan geåtgärdsförslag på ett gestaltningsarbete i form av ett byggnadsverk..

Inom sjukgymnastiken används mätning av muskelstyrka för att utvärdera och planera rehabiliteringsperioder. Isokinetiska dynamometrar och one repetition maximum (1RM) är två vanliga metoder för att mäta muskelstyrka. Efter en skada på främre korsbandet (ACL) sker en muskelatrofi av bland annat mm. quadriceps och hamstringsmuskulaturen och det är därför viktigt att kunna utvärdera dessa muskler. Genesis Single är en ny tränings- och utvärderingsmaskin på vilken inga tidigare studier gjorts.