Title: Veingeskolan F - Investigation of the indoor environment and a structural analysisMethod: Complete analysis of structural drawings to determine if the school have been constructed correctly. In my teorethical studies of the drawings I must seek out points that may have been damaged from moisture, this contains a full survey of the foundation, walls and ceiling. To strenghten the data collected from the drawings I must visit the school and do field investigations to find out if the school has any problems with the indoor environment.Analysis: I determined that we had some damages on specific places, these damages was caused by leaking roofs, a carpet that was tarnished by strong sunlight in connection with some type of glue and also the ventilation that may have been drawing malodorous air from a shaft in the foundation.Conclusion: I was able to see that the decision to demolish the school was quite drastic, if the county would have done continuous fixups on the construcion when the employes had complained maybe the action to the tear the school down would have been unnecessary. The lack of communication between the two parts lead up to the decision to demolish and build a complete new school..

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.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2014:01.

The Swedish Transport Administration manage nearly 4,000 railway bridges in different condition and age around the country. These bridges is in constant need of maintenance and requires continuous inspections. This thesis is designed as a damage investigation on a single-track railway bridge south of Solvarbo in Säter municipality. The railway bridge is in operation and serves over 10,000 trains a year, everything from speed trains to freight trains. The bridge is built as a beam bridge, simply supported over a road.

Resin-top disease is a rust fungi that occurs both as a host alternating form, Cronartium flaccidum G. Winter., and as a non-host alternating form, Peridermium pini Pers. The host alternating form can use a variety of hosts but the most commonly used species in the boreal forest is Melampyrum sylvaticum. In Scandinavia the Resin-top disease infect Scots pine, Pinus sylvestris L. The fungus infects the needles through the stomata and then grows through the branch to the stem where it strangulates the vessels transporting water and nutrition to the treetop, which kills the top.

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.

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.

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.

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

When building a house or similar the stress on the ground increases and deformations can arise. The deformations create a foundation that the building is not constructed for and damages on the building arise. The increased stress on the ground can be derived back to the building, but it is possible that the increased stress may well derive from different sources such as other buildings or trees.       The building is an older property, built in the late 19th century alternatively early 20th century, and is today used for rental housing and has suffered severe damages due to subsidence. The goal of the thesis is to find possible causes for these subsidences. The thesis was executed as a combination between literature- and casestudie. After careful studies it has been found that a probable cause for these subsidences is trees. Through field- and lab studies it has been found that the trees has effected the ground through there accumulation of water.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.