The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.

In recent time Hemnet has faced an intensified criticism because of the latest introduction of ad-fees, and not least because of the take-over regarding Swedbank Fastighetsbyrån and Svensk Fastighetsförmedling. There is a growing concern amongst real estate agents about the development for which the Swedish real estate advertising market is taking. Many of the competitors on the market that have previously experienced difficulties in establishing on the market now see their opportunity to make use of the situation that has emerged regarding Hemnet. By offering better and more lucrative terms they could potentially bring in enough real estate agencies to pose a real threat on the advertising market.Hemnet is part-owned by four organizations, Fastighetsbyrån, Svensk Fastighetsförmedling, Mäklarsamfundet and Fastighetsmäklarförbundet. All of which have a 25 percent share in Hemnet.

Purpose:Only 60 percent of the newly started companies survive their three first years. The purpose of this report is to obtain a deeper understanding regarding how newly started companies work with their positioning and if there are some kind of a relationship between positioning and the survival rate of newly started companies.Research questions:Do newly started companies know what position is? Do they incorporate positioning in their day to day marketing?Approach:We have used a hypothetical-deductive way of reasoning and a qualitative study to gather the information needed. We have through interviews asked our questions to six newly started companies in three different cities.Findings:In our essay, we reached the conclusion that newly started companies do not spend sufficient time or energy on positioning their products. The companies interviewed only market their product as a good product.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

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.

Sexual function in men with Spinal Cord Injury (SCI) is usually affected to a greater or lesser extent, depending on the type of injury and physiological prerequisites. Social contexts and psychological factors are other aspects that affect sexual function. Sexual dysfunction can lead to an impaired quality of life, depression and other illnesses. Aim: To study reported experiences of sexual function in men with SCI who have participated in The Nordic Spinal Injury Registry (NSCIR) five years follow-up. Design: Quantitative method consisting of a register study based on secondary data.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

Med denna studie har vi som avsikt att skapa en förståelse om hur villkoren ser ut för 15-timmarsbarnen i Ängelholm. Vårt tillvägagångssätt handlar om att använda enkäter och intervjuer för att besvara våra frågeställningar. Våra huvudsakliga frågeställningar handlar om hur pedagoger ser på sitt pedagogiska uppdrag gällande 15-timmarbarnen, hur föräldrar till dessa barn ser på sitt barns förskolgång och hur politikerna ser på bestämmelser kring 15-timmarsregeln..

IT has become more evident in most organisations and has grown to be a part of the infrastructure rather than a tool for competitiveness. Therefore focus should now lie on how IT is adjusted to the business rather than on the usage of IT. To make the best use of IT in the business the CIO needs to start think more business-oriented instead of as before, technology-oriented. To develop the IT-department in that direction the IT-staff need to start cooperate with the business and gain knowledge about stakeholders, markets and the way of working for other staff members in the business.With this as a basis, the purpose of this thesis is to investigate attitudes regarding cooperation between the IT-department and the business and if there is any difference if the CIO has business related background or not.To fulfil the purpose a quantitative investigation with the help of surveys was conducted. The sample consisted of 18 companies with 100-200 employees in the area of Jönköping.

Oxygen consumption and carbon dioxide production are usual measurements within the sports and training physiology. The same measurements are also common when it comes to establish the amount of energy that is used during work and to establish the intensity of work. The volume of oxygen that is consumed contra the volume of carbon dioxide that is produced can be used to calculate the metabolic rate within the human body. This calculation shows the percent relationship between carbohydrates and fat in the metabolism. The first accurate method to measure the breathing gases for use in metabolic calculation was established in the early twenty century when the Douglas bag method was introduced.