On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

This study aims was to examine if working recreation instructors and the technical literature have the same or different outlook on when the grown ups should attend in children?s play, and what it is that separate them. The work method has been qualitative interviews. The number of interviewed recreation instructors is four. The study shows that the working recreation instructors that I have interviewed consider that it´s important to protect children´s freedom in there play without the grown up´s interference.

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

To conclude this year?s introductory course in Mechatronics the students, in groups of 6,constructed a prototype based on the technical requirements established by the course teachers.This year they consisted of the following: two wheels only, active balancing, remote controlledand able to stop when crossing a pre-determined marker on the ground. The project lasted for 7weeks and the result is a working prototype and this report.The report reviews the chosen solution, subsystems and the finished prototype as well assuggestions for improvements, discussion and analysis.The prototype constructed embodied most of the group?s earlier individual technical specialtiesand consists of the following: a flywheel for balancing, ultrasound for angle measurement, areflective photomicrosensor to detect the marker and Bluetooth for the hand control..

I detta arbete redog?r f?rfattaren f?r en del av spelmusikens historia, vilka influenser och tekniska begr?nsningar som lett till att bit-musik, med fokus p? 8-bitars musik och med inslag av 16-bitars musik, l?ter som den g?r, samt g?r en analys av 8-bitars musik p? bakgrund av musikteori, musikpsykologi och kompositionsmetod. F?rfattaren diskuterar ?ven begr?nsningar utifr?n ett historiskt perspektiv, och redog?r f?r uppkomsten av kompositionsmetoder som anv?nts genom ?rhundradena, fr?n Bach till 1980-talets 8-bitars komposit?rer. F?rfattaren kommer fram till att det g?r att applicera samma kompositionsmetoder i 1980-talets spelmusikkontext som under exempelvis barocken, och att analysera klassisk musikteori ?r anv?ndbart f?r att f?rst? och skriva 8-bitars musik.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

The trend in milk production is similar in Sweden and across the world; the farms are getting fewer but increasingly bigger. The costs for hiring workers are increasing, which results in more cows per animal keeper. Sensors can then be a great tool for keeping track of animals which need special attention. With a reported decreasing fertility, sensors that can detect oestrus even at low levels can be especially helpful in bigger herds to pinpoint the cows that may be in oestrus. The number of farms with dairy cows that install AMS, Automatic Milking Systems, are increasing, and that also increases the need for sensors to control milk quality and composition when there is no visual control of the milk by a milker before milking starts.For the sensor data to be useful you have to have software designed to analyze and interpret the data to get relevant information that the farmer can use.

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

The change in course recently taken by the Swedish Armed Forces results in an increased use of equipment, and thereby increased requirements of preventive maintenance. This paper aims to examine the current responsibilities for preventive maintenance in an army unit. The intended effect of this examination is to disclose possible flaws, and to help make routines for preventive maintenance more effective.The questions asked in this paper are;Who, in an army unit, is responsible for the routine maintenance?When is this responsibility valid?What demands does the technical service have on responsibilities for the routine maintenance?How are these demands met?How ought to be responsible for the routine maintenance?To answer these questions the author has chosen to use a descriptive method to show the current facts. A theorizing method is chosen to, from described facts, clarify the demands of the technical service on routine maintenance.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.

A recent trend in the technological evolution has been to increase the mobility of the end-user. A contributing factor is the fast rate of improvement in the smartphone area. This, in turn, has changed the expectations end-users have on the availability of services, which has allowed mobile applications, apps, to find their place in everyday life.This study has been conducted at Scania?s Fleet Management department that offers a web-based service where haulage contractors can administer, monitor and follow up on their vehicle fleets. The purpose of this study was to investigate if Scania?s existing web service should be extended into the mobile area, and if so, what organizational and technical challenges app development imposes.