Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Uppsatsen undersöker den svenska marknaden för CRM-system utifrån faktorer som företagskategori, kundrelation, befintligt kundrelationsstöd m.m. Vilka funktioner i ett system som företagen uppskattar mest undersöks också samt hur faktorer typiska för mjukvara påverkar situationen.Resultaten visar att det finns ett behov bland små och medelstora företag för CRM, dock inte för alla företag. Många företag använder egenutvecklade system, kanske för att de kommersiella systemen inte motsvarat deras behov. Funktionsmässigt uppskattades grundläggande funktioner mest, och fördelningen mellan CRM-områdena var jämn. Gällande mjukvarukaraktäristik ser företagen funktionaliteten som den primära faktorn i deras val av CRM-system.Det är en klar fördel att kunna erbjuda ett system på det nationella språket..

The term ?vulnerable areas? is developed by the Swedish police, referring to various areas in Sweden that are classified as socioeconomically disadvantaged, and with an active criminal presence. Over time, this term has gained significant popularity and is now used not only by the police but also by other entities such as the media, where these areas are often depicted as urban outcasts. Therefore, this study focuses on the portrayal of ?vulnerable areas? in the Swedish news media, where the topic has been widely debated in recent years.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database. Although Ruby on Rails was completely new to me, I decided to use this framework instead of PHP, which I already have a good knowledge of, because of the benefits Ruby on Rails provide.

Within system development users have rarely been involved or received much attention during the development. Most of the times, the primary focus within system development lies on insuring functionality, rather than making the system usable. The literature specifies that a non user-centered approach can contribute to a product with low usability, which can lead to an ineffective and unsatisfactory experience for the end users.The purpose of this thesis is to begin an investigation to see if the use of non user-oriented system development methods is a possible cause of low usability in the final system.To achieve the purpose of this thesis, we have conducted a case study. Within the case study we examined the usability of a time reporting system. The case study included seven minor studies; an investigation concerning the development of the system, an expert evaluation of the system, interviews and observations of users, developed paper prototypes and executable prototypes, both which user testing was performed on.The result of this study shows that by working with user-entered methods, the usability in the time reporting system increased after the design had been revised.

The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.

This essay is written with the purpose of getting an insight in what knowledge a designer should have to live up to the employers demand. Interviews have been done with three persons, each from different furniture companies. The result is compared to the educational goal..

AbstractTitel: Diagnosing accountability, a study of accountability of UNT and DN?s medical journalism  ( Diagnos av ansvarstagande, en studie av accountability inom DN och UNT:s medicinjournalistik)Number of pages: 45 (59 including enclosures)Author: Alexandra JohanssonTutor: Göran SvenssonCourse: Media and Communication studies C Period: Fall 2008 University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: To evaluate the quality of medical journalism in DN and UNT according to the theories of accountability and responsibility in the media.Material/Methods: The materials and methods used in this thesis are 14 articles from DN and 14 articles from UNT that have been analyzed according to the criterion set forth by Media Doctors, an Australian media accountability system.Main Results: The results showed that DN scored an average of 57% ?satisfactory? and UNT scored an average of 52% ?satisfactory? of Media Doctors rating scale. Strengths were an educational tone and an insightful review of the newest findings in the scientific community. Weaknesses were poor transparency and a tendency to neglect full disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients.

In industrial control systems PID-control remains the prevalent strategy, also for processes that would benefit from model based control. The purpose of this thesis is to evaluate whether model based control can be readily implemented in an industrial control system. To this end a simulated surge tank with a simulated industrial control system is studied. For evaluation two scenarios with specified objectives are selected.Following a review of LQR and versions of MPC, Predictive Functional Control (PFC) is considered the most suitable for implementation. PFC is a form of MPC developed with industrial applications in mind and therefore has several advantages for implementation in an industrial control system.

The aim of my thesis is to unveil orientalistic powerstructures in the new national curriculum for religious studies in Swedish upper secondary schools. Western imperialism and modernistic ideals has formed the Swedish perception of what constitutes as Swedish, this perception also influences the Swedish religious understanding. This understanding is imbedded in the national curriculum for religious studies which enables a western hegemony to prevail..

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

The mainpart of this thesis is about the developing of a new analysis tool to be used in Zenicor Medical Systems AB ECG-system. The primary task of the system is to simplify the ECG survey for patients who suffers from different kinds of arrythmias, for example heart fibrillation. With this system is it possible for the patients to do their ECG survey by them self at home and then send the signal with their telephone or mobilphone to a server. The equipment used to do the survey is not bigger than you can have it in a pocket and this results in a bigger flexibility for the patient. A doctor can connect to the server and analys the ECG-curve and follow up the patients condition..

This thesis describes the process of developing a reservation system for common resources through a TV-interface. The system is developed in cooperation with the company Dreampark and is built to work in their platform for TV, Dreamgallery. The main goal was to develop a reservation system and to make it work with Dreamgallery, to develop a demonstration version of the system. The thesis describes the approach for developing an easy-to-use and customisable program and interface for making reservations. How this is inserted into an existing program in a suitable way.

Dyslexia is a disability faced by an extensive amount of students in the current educational system. No medical alternatives have been found to improve the cognitive processing challenges presented with dyslexia. Therefore today?s educators are required to make instructional adjustments in their schooling, to ensure dyslexic students an academic future. The purpose of this qualitative study was, firstly, to discover how teachers work with dyslexic students, and secondly, to find out which practices are being used in this field.