Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

The aim of this study was to investigate if the botanical composition of haylage affects pH, dry matter content and microbial composition of the faeces in horse and pig and ileal environment in pigs. Two separate studies were conducted where pigs and horses were fed two diets containing haylages with different botanical composition. The first haylage was from a tilled land dominated by timothy and meadow fescue and the other haylage came from a meadowland with a large inclusion of dandelion, 25 % and common couch. The dry matter content (70.8 % and 73.0 % respectively) and the pH-value (5.7) were similar in both feeds. The first study was made as a three-periods switch-back study with 7 Standardbred horses. In the first and the third period, 7 and 9 days long respectively, the diet consisted of the haylage from the tilled land, oats, sugar beet pulp, soy bean oil meal, lucerne pellets and brewers yeast.

A patient simulator for testing anaesthesia machines has been developed at Maquet Critical Care AB, to reduce costly and time-consuming experiments on animals. The device simulates human lungs regarding lung dynamics and volume, uptake of anaesthetic agents and the production of carbon dioxide, heat and moisture. Further demands on the simulator are durability and size; the device shall be compact enough to be moveable.The resulting simulator fulfils the requirements and enables better repeatability and ability to test extreme cases than experiments on animals do.Uptake of the anaesthetic agent is achieved in a active carbon filter and controlled by regulating the flow. The flow is created by a regenerative blower and controlled using a proportional valve. The uptake can be set by the user or by a simple uptake model modified to recursively handle changes in the concentration of anaesthetic agent.Carbon dioxide is fed into the system from a tank by a mass flow regulator.

Husums plant has a selection of different pulp pumps at bleaching plant 4 and 5. The displacement- (HC-pump, Sund Defibrator PTD-60) and centrifugalpumps (MC-pump, MCA 42-200, MCP 30/20) are of interest in this report. The centrifugal pumps are controlled by throttle valves, which result in an energy loss. Chemical mixers are used to mix ClO2 into the pulp before proceeding into a holding tower where the bleaching process occurs.The energy demand of the different positions has been measured or calculated to be used in comparisons against new equipment. Quotations were requested and delivered from Valmet and Sulzer.

In order to facilitate testing of anesthesia machines a patient simulator has been required by Maquet Critical Care AB. A patient simulator has been developed to reduce expensive and time consuming animal experiments and temporary lab arrangements. The patient simulator has been developed and designed to simulate human lungs with regards to anesthetic uptake, production of carbon dioxide and heating and moisturizing exhaled air.The system comprises a container and a test lung to simulate the volume and the dynamic of the human lung. The simulation of uptake of anesthetics has been implemented by pumping a fraction of the gas from the container through a bypass circuit with an active charcoal filter that adsorbs volatile anesthetics. The flow through the bypass circuit is generated by a pump and is controlled by a linear valve.The resulting performance of the patient simulator has fulfilled the requirements.

Matrix metalloproteinaser (MMPs) är en grupp proteolytiska enzymer som degraderar komponenter i vävnaders extracellulära matrix (ECM). Dessa proteiner spelar en viktig roll i många fysiologiska och patologiska processer. Enzymerna anses vara delaktiga vid olika typer av hjärtsjukdomar där de genom att utöva sin effekt påverkar sammansättningen hos ECM. Aktiviteten hos MMPs hämmas av TIMPs (tissue inhibitors of metalloproteinases) som är enzymernas specifika inhibitorer. Balans mellan nedbrytning och uppbyggnad av ECM är nödvändigt för att bibehålla hjärtvävnadens normala struktur och funktion.