The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

This study explores how consumers' attitudes and intentions-to-buy towards an atypical product can be influenced by the presentation of the product and consumers shopping goals. Moreover, another product, which was shown together with the atypical piece, was analyzed in order to investigate context effects. The aim of the study is to provide insights into a rather unexplored subject and help retailers in presenting their assortment in a way which will create a better perception and intention-to-buy towards the assortment. The study was conducted with the help of two studies, the first one aimed to find an atypical item and to see how attitudes could be affected by differences in presentation by comparing it with a typical item within the same category. The second study used the identified atypical piece in order to see the how attitude and intention-to-buy could be altered by presentation and consumer shopping goals.

Travelling All Inclusive implicate that a traveler goes on a trip where food, beverage, room and sometimes activities are included as everything is already paid in advance. The purpose with this study is to examine what it is that have motivated people to travel All Inclusive and to examine how people and travel companies reason about the possible economical effect All Inclusive have on a destination and a local population. We chose to conduct a survey over Facebook. As a complement to the survey and to find out how travel companies reflect on All Inclusives effects, we chose to implement email interviews with Ticket, Solresor and Airtours. The theories in this study focus on travel motivation, travel personalities and All Inclusive's impact on a destination and a local population.

Urban operations is one of the most difficult challenges a modern army can be tasked with. These challenges have been studied in history and present with various perspectives, but rarely from a combat engineering point of view. The purpose of this thesis has been to study the urban capabilities of a Swedish combat engineer company by examining if it can perform similar combat engineering fieldwork that supported the basic capabilities mobility, defence and effect in Operation AL FAJR, Fallujah Iraq 2004. These are the capabilities a Swedish engineer company are primarily designed to support in urban operations.For example, the study of Operation AL FAJR has shown that fieldwork supported mobility with breaching minefields, obstacles, walls and doors. Defence by creating defensive positions and obstacles.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

The aim of this study was to describe non-surgical treatment options for the diseases mucositis and peri-implantitis found in present literature. The literature review also illustrates the effect of the treatment opptions on soft tissue with mucositis and peri-implantitis surrounding dental implants. The study reviews twelve scientific articles that have been processed from the aim of the study. The result shows six therapy options, Er:YAG laser, air abrasive, ultrasonic device, hand instruments, hand instruments in combination with antibiotics and hand instruments in combination with clorhexidin. The following methods are described according to how they are used and how they affect the soft tissue surrounding dental implants.

Internal communication is an important factor in organisations today. For many system development teams it?s critical that the communication works well. Without communication, success would be impossible. This study aims to highlight the effect communication has on the members of agile project teams.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

Sub-lethal doses of neonicotinoids have been shown to negatively impact the health of honeybees. However, most studies to date have exposed bees only artificially to these pesticides under laboratory conditions. There have been just a few well designed and replicated studies of the impacts of realistic neonicotinoid exposure on honeybees foraging under field conditions. In order to close this knowledge gap, and to test the influence of the neonicotinoid clothianidin on honeybees, we used a study system of 16 paired, spatially separated (>4 km) spring oilseed rape fields in the south of Sweden. The fields were paired according to land use, the surrounding landscape and geographical proximity, using GIS.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Tinnitus is the perception of sound in the absence of an external source. 10-15 % of the population is experiencing tinnitus. There are different causes such as damage to the inner ear, musculartension and stress. Tinnitus affects many different aspects of an individuals life and often disturbs everyday activities. There are different treatments for tinnitus.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

This bachelor thesis argues for consumers' views on origin labeling effect and their willingness to pay for goods with this kind of label. The purpose of this study is to analyze the factors that influence and to measure willingness to pay for a national origin labeled product previously only competeing with a less expensive conventional product, when a further regional product is introduced in the purchasing decisions of consumers. This is achieved by testing whether Simonson's (1989) theory of the compromise effect is applicable to increase consumers' willingness to pay for eco-labeled food products. The factors affecting the willingness to pay; trust in eco- label, opinions about the products of their own nation and the surrounding region. Furthermore presents theory about what underlying the consumer consumption choices.In order to achieve credible results 240 respondents have participated in a questionnaire survey.