The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Uppsatsen diskuterar möjliga lufthot mot Sverige i dag och i framtiden intill ca 2020 ur ett teknisktperspektiv, samt föreslår att kryssningsrobotar samt autonoma substridsdelar från dessa bör varadimensionerande för utformningen av det svenska luftförsvaret.Stridsdelar med såväl konventionella-, massförstörelse-, som möjliga framtida vapen behandlas. Somvapenbärare diskuteras flygplan, helikoptrar, obemannade farkoster (UAV/UCAV), kryssningsrobotar,ballistiska missiler och satelliter..

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

En produkt lever inte för alltid. Behovet av ständig förnyelse försvinner aldrig. Många produkter misslyckas på grund av att säljaren inte förstår målmarknadens köpbeteende. Syftet med denna uppsats var att skapa en förståelse för vad som påverkar företags vilja att köpa nya produkter. För att nå detta syfte skickade vi ut 200 enkäter till utvalda företag i Sverige.

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

This paper is about transferring a feeling from a physical place to the Internet. The paper explores methods on how this transfer is done. Websites have a tendency to not portray the company behind it in a correct way. For companies with a distinct esthetic and work hard on their image and brand it is important that this hard work is portrayed correctly in every aspect. The problems this paper explores are: the importance of personas in a design process, methods of transferring a feeling from a physical place with design and how this can be tested, and using open-source content management systems in creating usable websites.

This paper is a study of documentary film production with focus on the filmmakers choice and usage of sound equipment. Using professional articles and literature have first of all helped us determine a standard for the conventional use of sound equipment in documentary film. Afterwards, by analyzing our own interviews we?ve received answers on how filmmakers relate to the conventional usage and why they select equipment as they do. Thereafter, we describe a technical method which helps a filmmaker to be able to record sound for documentary film on his/her own, using simple measures without reducing quality.

The aim of this two-year masters thesis is to look for the Swedish public library´s core business, using theories about competence. The approach is qualitative. It is done by studying the Unesco Public Library Manifesto, the Swedish library legislation, the education in library and information science, two important Swedish library related journals and by asking public librarians about their work and point of view regarding competence.The research shows mainly two sides of the core competence of public librarians: information technology competence and literature knowledge. The conclusion is that the two meet in the idea of mass education, which could therefore be called the Swedish public library´s core business..

This project details the process of converting and transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

En fungerade erfarenhetsåterföring leder till effektivare och lönsammare processer. Det är isynnerhet viktigt för Skanska och Ikeas industrialiserade bostadskoncept BoKlok, där sammatyp av arbeten ständigt upprepar sig. Skanska har ett verktyg för erfarenhetsåterföring somde kallar Normallägen och beskriver olika arbetsmoment i text och video. Arbetet pågårmed att utvidga innehållet för Normallägen och i dagsläget finns inga för markarbeten inomBoKlok.Syftet är att undersöka hur erfarenhetsåterföringen fungerar idag och vad som fungerarmindre bra i projekten. Finns det erfarenheter som kan användas som underlag till framtidaNormallägen.Arbetet bygger på intervjuer, litteraturstudier och information från Skanska och BoKloksintranät.Resultaten visar att den erfarenhetsåterföring som sker idag oftast är muntlig mellanarbetsledningen på olika projekt och där kunskapen är personrelaterad.