This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

The Yangtze finless porpoise (Neophocaena phocaenoides asiaorientalis), is a small freshwater cetacean which has recently fallen dramatically in number. It is an endemic species for the Yangtze River and unless drastic action is taken, it risks the same fate as the now functionally extinct Yangtze river dolphin (Lipotes vexillifer). Threats to the porpoise are diverse but they have in common that they are caused by man. Development of the river has been made to supply a growing human population with food, hydropower, and to reduce the risk of flooding. These changes have resulted in a degraded habitat for the porpoise.

In Sweden, the County Administration board is responsible for improving the water quality in lakes and watercourses according to the European Union Water Framework Directive. In Västmanland county, where river Lillån is situated, the County Administration of Västmanland have the main responsibility for the aquatic environment in that area. The knowledge about the different watercourses in the chatchment of river Lillån is today limited. The aim with this study was to evaluate the ecological quality of River Lillån based on water chemistry analyses and benthic fauna investigations. The aim was also for the benthic fauna to compere different samplingsites and sampling methods with each other in order to see how the species composition changes in the river, and to see the advantages and disadvantages with different sampling tecniques.

Osteoartrit är en vanligt förkommande degenerativ ledsjukdom hos våra hundar som orsakar smärta, stelhet och minskad rörlighet hos drabbade individer. Ledbrosket bryts ned och detta följs av en inflammatorisk process som ytterligare driver på utvecklingen. De bakomliggande orsakerna varierar men kan t ex vara felställning av ben som ger onormalt slitage eller övervikt som ökar den mekaniska påfrestningen på brosket vilket initierar nedbrytningsprocessen. De genetiska förutsättningarna har stor betydelse för sjukdomsutvecklingen. Sjukdomen är kronisk och progressiv.

Ammerån which is a small forest river in eastern Jämtland is a well-known river that has been a popular fishing river for a long time. The actual Ammerån begins downstream the lake Solbergsvattnet at Hammerdal and flows into the Indalsälven 10 km upstream Hammarstrand. The river environment switches between forests with wilderness feeling and open agricultural land. The entire Ammerån is today a nature reserve and protected from hydropower development. Fishing in Ammerån has mainly been focused on trout and grayling, and is so even today.

The overall aim is to examine how the European Union Water Framework Directive has affected the local water management in the catchment Märstaån situated in the eastern part of the lake Mälaren river basin, Sweden. The first part of the study gives an historical overview of the area with focus on how the old agricultural landscape was handling the nutrient load from farming activities by means of different kinds of wetlands. By using the concept of the procedural landscape, introduced by Torsten Hägerstrand , together with historical maps with dates starting from the 17th century, the pre-modern landscape is analyzed.  The second part is an investigation, based on qualitative data, on how the different actors in the catchment area work together to secure the water quality for the Märstaån river. The analysis shows that the Märstaån catchment river systems are mostly unchanged in the rural areas.  The exception is the mainstream section of the Märstaån river running partly underground today and the Halmsjöbäcken river that is heavily affected by the Arlanda airport situated within the catchment area.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

The aim of this essay is to study constructions of femininity and sexuality in Sara Stridsberg?s novel Darling River (2010). The analysis is based on queer theory and the term ?skev? ? a variation of ?queer? that allows one to focus on additional forms of normativity apart from sexual desire ? and examines how the characters of the novel are challenging the heteronormative framework by performing gender and sexuality in non-normative, subversive ways. In short, I discuss how the relationship between femininity, body and destiny is being portrayed, how the characters question heteronormativity by overdoing femininity, and by being unable (unwilling) to perform adult femininity.

In October 2010 it was discovered that leach water had been released from a waste deposit directly into a ditch during a period from March until October 2010. The river Dalhemsån runs close to the waste deposit, just about 10 meters from the ditch. By studying the benthic fauna it was discovered that the environmental status of Dalhemsån is bad in this part of the river, but the discharges of leachate from the waste deposit does not seem to have deteriorated the water further since May 2010..

In this thesis I have decided to take a closer look into my own ?backyard?. A river that runs through my hometown, Akureyri, has been a thorn in some people?s side. Glerá river has taken lives but it has also given the town possibilities to develop.

The focus of this study was to examine the nutrients and benthic organisms of the bay ?Mönsteråsviken?, which is influenced by eutrophication. The purpose was also to look at an interesting gradient forming in the bay, namely the distance from the river outflow of Lillån. At 18 sampling sites in the bay samples of water, sediments and benthic organisms were collected in late April of 2011. The water was analyzed for nitrate, phosphate and chlorophyll.

The focus of this study was to examine the nutrients and benthic organisms of the bay ?Mönsteråsviken?, which is influenced by eutrophication. The purpose was also to look at an interesting gradient forming in the bay, namely the distance from the river outflow of Lillån. At 18 sampling sites in the bay samples of water, sediments and benthic organisms were collected in late April of 2011. The water was analyzed for nitrate, phosphate and chlorophyll.

Together with NCC and Sweco we measured the air-flow on a semi-detached house in Jönköping. When a pressure measurement is made, the house gets exposed to over- and under pressure. This is done in order to examine the houses climate shell. The climate shell of the semi-detached house we tested exceeded the required air thickness in BBR-2002, hence, measures have to be taken.This report also displays the importance of building air thick houses and what consequences a non air-thick house can have for the ones residing the house. A discussion of different measures is on for the addressed problems with the flow-measurement and the alternative construction-solutions.Furthermore we have described in this report of how to account for the performance of the air pressure, what kind of equipment we used and how we came up with the results.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.