Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

Syftet med studein är att studera Coding Technologies och hur det som litet företag har etablerat en högteknologisk standard på en marknad dominerad av stora aktörer. Resultatet av detta ska vara att identifiera viktiga faktorer och visa på strategier ett litet företag kan använda i denna situation. Studien är genomförd i form av en fallstudie med djupintervjuer där den teoretiska referensramen arbetats fram utifrån empirin. Uppsatsen behandlar de teoriområden som förknippas med standardsättande. Områden som nätverksmarknader, nätverk och patentproblematik.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Our aim of this study is to analyze how the concept of reasonable standard of living is by assistance officers in geriatric care, as well as the impact of their discretion on the assessment. We conducted a qualitative study with the help of interviews. During the collection of the empirical material, we have experienced greater confusion among assistance officers opinion about the concept of reasonable standard of living. We lacked a clear answer to the concept content. The interview subjects' responses did not differ so much, they said, among other things, that the concept is difficult to interpret, fuzzy, or that they do not have a good understanding of it.

The industry struggles with problems concerning physical damage to wiresand communication in remote areas. Introducing a wireless network canprovide a solution to these issues. However, introducing wirelesscommunication comes with a whole new line of problems that will becovered in this report. By utilizing the wireless communication standardIEEE 802.11 a product can easily be integrated into an existing wiredEthernet network (IEEE 802.3).An introduction to the standard IEEE 802.11 and a summary of existingproducts utilizing the standard for embedded systems will be giventhroughout the report. This report also tries to explain key parameters forwireless communication in an industrial environment.This project also consists of a design and an implementation part, where thechosen IEEE 802.11 standard will be integrated into the existing wiredAnybus-S Ethernet module from the company HMS Industrial Networks.The integration part of the project has resulted in a working prototype calledAnybus-S Ethernet Wireless that utilizes the IEEE 802.11b/g standard fortransferring data.The project has been really fun to participate in and it has been successful inthe terms that a working prototype exists, and the authors have gained theknowledge in the subject as intended..

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.