The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Rapporten ingår i ett FoU- projekt för Högskolan Dalarna, där målet är att ta fram en konstruktion utan ångspärr som ska klara dagens mått på lufttäthet och fuktkrav.Syftet med denna rapport är att utreda hur fukt påverkar en byggnad medmassivträstomme och olika isoleringsmaterial utan ångspärr. Mineralull och träfiberisolering jämförs mot varandra för att se hur dessa påverkarfuktbelastningen i en väggkonstruktion. Testobjektet är lokaliserat i Dalarna, inget fukttillskott har funnits inomhus i byggnaden.För att genomföra detta arbete har tre stycken olika metoder används. Ensimulering, verkliga uppmätta värden och en provtagning. Fuktsimuleringen genomfördes med hjälp av programmet WUFI, uppmätta värden i form av relativ fuktighet och temperatur har samlats in kontinuerligt under två års tid från väggkonstruktionen via mätsensorer.

Product placement isn´t a new concept, matter of fact it has existed for almost hundred years. On the other hand to use TV-series as a marketing channel for product placement is a present vogue for brands and companies to reach the right target audience. Through product placement in TV-series companies are available to get away with the problem that people zapping commercials. Our purpose with the thesis is to have increased comprehension about TV-series as a channel for product placement considering effect against different target audience, products and brands. For this study we applied a qualitative approach and did six depth interviews with different people to gain several viewpoints.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

This article starts with a review of the literature regarding the normal reproductive physiology of the mare, normal luteolysis, different causes of prolonged luteal phase and theories behind these. The article also presents a study where it was examined if treatment with human choriongonadotropic hormone (hCG) during the luteal phase induces prolonged luteal phase in mares, thus preventing estrus. The study consisted of two parts: one intensive study of eight mares at the former Department of Obstetrics and Gynaecology at SLU, Uppsala, Sweden and one field study of seven mares at a stud farm 70 km north of Uppsala. The mares in the intensive study were divided in two groups: one with four mares that were injected with hCG in luteal phase when they had a follicle of minimum 30 mm and a second group with four mares that were injected with sodium chloride at the same time. These mares were examined with ultrasonography and blood samples.

In the town of Väderstad which lies in the middle of Sweden, called Östergötland is Väderstad-Verken situated. It´s an international company which produce machines for land processing and sown to farmers all over the world. Väderstad-Verken is an expansive company with 750 employees. The turnover is 1.4 billion sek. Rapid seed-sower has become a popular machine since it was introduced in 1991.

In this report a system for Rapid Control Prototyping, RCP, is evaluated through animplementation of the motor control methods Field Oriented Control, FOC, and Space VectorPulse Width Modulation, SVPWM. The evaluation emphasizes on time-consumption andresource utilization on the used hardware and on usability for of software.A new mechatronic laboratory is under development at ABB Corporate Research in Västerås. Itwill be used for both mechanical and motion control design using existing and new hardware.The control structure in a traditional robot system will be interfaced to a rapid prototypingsystem which should allow easy changes to algorithms at different levels in the system.The system designated for this project comes from National Instruments and constitutesLabVIEW Real-time and FPGA module as the software tools. The hardware is a NI Single-Board RIO (Reconfigurable Input Output), sbRIO, development board including a Field-Programmable Gate Array, FPGA, from Xilinx and a microprocessor from FreescaleSemiconductor. Graphical programming is performed in the LabVIEW environment, andthrough Xilinx tools the LabVIEW FPGA code is compiled to VHDL code.A pre-study was carried out to clarify the concept of RCP and investigate different systems forRCP and their traits.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

The purpose of this study was to determine if wellness benefits led to any changes in exercise habits among employed postmen. The study was a cross-sectional study carried out by a quantitative method. The collection of data took the form of a questionnaire. The sample consisted of 30 postmen employed at a post office in northern Sweden. The results show that of the postman who use health care benefits, there has been a relatively small change in exercise habits.

This master thesis is written at the Royal Institute of Technology during the spring and summer of 2008.The assignment was to investigate what factors on a broadband market determine how well it performsin terms of how many people have access to broadband. These are the factors that determine whetheror not a country or market will be able to achieve a high broadband penetration. The purpose of thisthesis was to establish a better understanding for what a market should look like or how a strugglingone can be complemented in order to succeed.As a foundation for this investigation, a group of benchmark countries were chosen and evaluated. Inaddition to this, a group of, developing MENA2-countries were chosen and evaluated. Finally, interviewswere performed with some of Sweden?s leading internet service providers, the regulatory agency andinfrastructure company, Skanova.Among the benchmark countries were Sweden, France, Canada, South Korea and Japan.

 The purpose of this thesis was to explore how the ideological self-image of the biggest Swedish governmental party, Moderaterna, has developed between 1993 and 2011. The second purpose was to compare this development on a fundamental ideological level, with development on the operative ideological level. This was to be made by qualitative analysis of the party?s ideological programs and election manifestos. Hopefully this would expose a pattern of the party?s ideological development. The findings of this thesis however, suggested that while the ideology on the fundamental level had radically changed, the ideology on the operative level has been characterized by continuity.

Research concerning movement patterns of wild animals has been advancing since GPS technology arrived. But studying the snow leopard (Panthera uncia) is still difficult because of the harsh territory it inhabits in Central Asia. This study took place in south Gobi, Mongolia, and aimed to estimate the time spent at kills and the maximum distance away from kills between visits. Snow leopards were monitored with GPS collars that took a location every five or seven hours. Potential kill sites were established by identifying clusters of GPS-locations in ArcGIS and visited in the field for confirmation.

Fitting in is something that many strive for in today?s society. In order to do this, more or less all of us use impression management. The illness Anorexia contradicts the norms of society since eating is a fundamental need, and to refrain from this is therefore a major discrepancy. It is the impression management among anorectics we have chosen to put our emphasis on in this survey in which about ten people have been interviewed with a qualitative method.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.