The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

This report summarizes a Bachelor Degree Project in Integrated Product Development,carried out during the spring semester in 2007 by three students at the Product Design Engineering programme at the University of Skövde. The project was performed as an assignment for KinBag ab, a sister subsidiary to Kinnegrip ab in Lidköping, who develop,manufacture and market the golf bag KinBag, a bag with an integrated wheel carriage system. The purpose of the project was to redesign the golf bag to attract a target group consisting of golfers aged between 20 and 40.The layout of the project was as follows: The project began with a feasibility study where different problems were identified with the basis of a market research which eventually was summarized in a dynamic specification of requirements. The feasibility study was followed by a generation of ideas which contained everything from sketches to simple mock-ups with an intensive amount of thoughtful brainwork and information gathering in between. This ledto the development of a number of design concepts, both on an overall level and on different parts of the golf bag.

Miljöproblemen uppmärksammas idag i hela världen. Dagligen hör vi att hoten mot miljön måste åtgärdas och att alla måste hjälpas åt. Riksdag, regering, och flera stora världsorganisationer arbetar hårt med att få in ett miljöperspektiv i all undervisning. Det här gäller från förskolan ända upp till vuxenutbildning. Syftet är att undersöka vad barn vet och kan om vardagliga handlingar som påverkar miljön och en hållbar utveckling på ett positivt sätt i förhållande till vad rapporter och styrdokument föreskriver.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Detta examensarbete har utförts i samarbete med Svedala Compaction Equipment AB. Examensarbetets primära mål var att reducera höjden på ROPS tillhörande asfaltvält CC 422. En sänkning medför ett friare vägval och billigare transporter. Hittills har vägvalet påverkats av broar, viadukter och andra hinder. Med hjälp av riktlinjer från Svedala Compaction Equipment AB och Fredy Olssons modell för integrerad produktutveckling togs kriterier fram, vilka användes vid bedömning av olika lösningsförslag. Utvärderingen resulterade i att två av de tio ursprungliga förslagen gick vidare till nästa steg i produktutvecklingsprocessen - primärkonstruktion. Primärkonstruktionen inleddes med vidareutveckling av de två principförslagen.

The main purpose of this master thesis is to give the reader a picture of the experience of art and of its room in the public libraries, but above all to examine the phenomenon temporary art exhibitions in public libraries in the county of Östergötland. The study is limited to a specific activity of art, namely temporary exhibitions in libraries. Geographically, the investigation is limited to the public libraries and their branch libraries in Östergötland. Time concentrates on the present situation in 2000 and 2001. Methodologies are partly observations in some libraries, partly qualitative questionnaires to all primary libraries and their affiliates in Östergötland.

Ronneby flygplats är en flottiljflygplats som ägs och drivs av försvarsmakten och som är öppen för civil trafik. Flygplatsen är lokaliserad i Kallinge strax norr om Ronneby tätort i Blekinge län. Flygplatsens tillgänglighet med allmänna kommunikationer är idag begränsade. Syftet med studien har varit att analysera och karaktärisera Ronneby flygstationsområde samt bidra med förbättringsförslag till hur flygplatsens tillgänglighet kan öka. Analyser har genomförts för att försöka ge en god helhetsbild av planområdet och dess omgivning samt de olika faktorer som spelar in.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The transformed municipality ? Economic and social growth in Örnsköldsvik 1997-2007Author: Kristina HanssonThis thesis focuses on the economic and social growth in the municipality of Örnsköldsvik. It is a single case study and the municipality is studied through economic theories concerning regional growth in the period of 1997-2007. The aim is to analyse whether these theories, such as Åke E. Anderssons and Ulf Strömquists K-society, and other more or less microeconomic assumptions, also are applicable in smaller local contexts.

Examensarbetet belyser så väl fördelar som nackdelar under utveckling av USB-enheter med PIC processorn PIC16C745 som grund. Processorn används i detta projekt för att möjliggöra en effektiv distansövervakning via USB gränssnittet. I detta projekt har en USB-enhet konstruerats med uppgiften att leverera data från olika givare till en PC. Vidare publiceras dessa data på Internet via en webbserver. Givarna är av typen analoga och binära. Till de analoga givarna hör två stycken temperatur- och en ljusgivare.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

This master thesis is a study of how city cemeteries can be used and contributes to a socially sustainable urban development. Today sustainable development and sustainable urban development is something that more or less every organization is working with. Therefore it is also relevant to integrate our cemeteries in this work so that they can become a part of the sustainable urban development process.The thesis gives a basic understanding of sustainability as a concept and also defines socially sustainable (urban) development. The work then immerse itself in various types of park structures and how the relationship between the human individual and the public space work, to satisfy the needs that different people have.The literature study that has been made is also the base for the design of the walking interview that has been made for the two city cemeteries. The cemeteries that where studied where the Assistens cemetery in Copenhagen and the Eastern cemetery in Gothenburg.

Vi ser en förändring i hur vi använder applikationer. Från att tidigare varit associerat till en dator och begränsat till ett par operativsystem finns de numera överallt. Fler plattformar innebär att man måste utveckla en applikation till var och en av dessa. Detta gör att utvecklingstiden och kostnaderna ökar och efterfrågan av crossplattformlösningar i form av webbapplikationer har därför ökat. Vi tittar närmare på hur det går att använda sig av HTML5, och övriga tekniker som en modern webbläsare har integrerat stöd för, för att utveckla webbaserade applikationer. Vi tar reda på om det finns några hinder eller begränsningar i detta och om det finns några fördelar i att använda webben som plattform. Resultatet indikerar att med de nya tekniker som är på ingång kan man utveckla webbbaserade applikationer med prestanda motsvarande Java eller C#.

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.