Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Organic Light Emitting Displays (OLEDs) are a new type of thin emissive displays predicted to possess superior properties to existing techniques e.g. Liquid Crystal Display (LCD). The main advantages are low power consumption and a thin display structure. This report contains an explanation of the emissive OLED technology, its functionality and the physics of the organic layer structure in an OLED. The technology is described with respect to the two classes of organic materials used in displays, small molecules and conjugated polymers.

Datoranvändare nyttjar idag Internet i sitt dagliga arbete, webbapplikationer är vanligt förekommande vid detta arbete. Prestanda hos webbapplikationer (thin clients) är dock av många orsaker väldigt begränsad jämfört med rich clients, detta tillsammans med övriga begränsningar hos thin clients har medfört att en klienttyp som sammanfogar fördelarna hos rich clients med fördelarna hos thin clients blivit allt mer efterfrågad. Smart Clients bygger på en fusion mellan rich clients och thin clients, Smart Clients är ett relativt nytt koncept som utvecklats av Microsoft med utgångspunkten att klienter ska vara lätta att administrera och uppdatera. Samtidigt ska möjligheten att använda lokala resurser både i form av mjukvara och hårdvara finnas, för att effektivt hantera den beräkning, visualisering och lagring som klienten nyttjar. Slutligen bör en Smart Client dra nytta av funktionalitet hos servers för att ge användaren tillgång till aktuell information.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This work is a combination of a literature study and a practical pilotstudy. In the literature study essential physiological reasons of why anaesthesia of horses is so risky are explained. Diffrent methods of induction and recovery are brought up, together with significant aspects of positioning the horse on the operating table and perianaesthetic complications such as myopathy, neuropathy and limb fractures. The pilotstudy had the purpose of examine the bodytemperature of horses undergoing general anaesthesia and to control the perianaesthetic temperature measurements performed in Swedish horseclinics and veterinary hospitals. Our hypothesis was that the bodytemperature of the horses would decrease but not enough to cause a problem. The purpose of this work has been to gather more profound knowledges in the subject of perianaesthetic nursing of horses which is an important part of the assignment of a veterinary nurse..

In a city sometimes conflicts arise between either to save the species-rich vacant lots where many species thrive, or to build new buildings. Green roofs can then serve as a refuge for plants and animals that have had their natural habitat destroyed or diminished. Today we know too little about green roofs contribution to the biodiversity in the cities. We also know very little about how various types of vegetation on roof can increase biodiversity and its ability to attract different species.The aim with this study was to examine how different types of vegetation on the roofs affect the biodiversity of the invertebrate and how species-composition and number of individuals differ between the roof- and groundlevel.This study has been carried out on Augustenborg Botanical Roof Gardens in Malmo, and in an area about 1.5 kilometers away from Augustenborg. Three different types of vegetation on the roof and ground floor were selected: sedum- ruderal and grass.

Lately information- and communication technology (ICT) has been seen as an important tool to vitalize democracy. What kind of democracy it generates is however debateable. The objective with this thesis is therefore to examine what democratic ideal that dominates the use of ICT in Region Skåne and Västra Götalandsregionen and what kind of citizenship it brings. The two case studies were chosen because the Swedish regional level is facing a reorganization with democratic ambitions which in relation to ICT is fairly unexplored. To fulfil the objective there are two perspectives; e-democracy and e-administration, which are defined and integrated with democratic theory including Premfors´ "Fast, Strong and Thin" democratic ideals and Marshall´s three citizenship rights.

Chewing behaviour includes both eating and ruminating activity. Chewing behaviour is of great importance for the feed intake as through the action of chewing (i.e. eating and ruminating) animals mechanically process the forages in small particle sizes and prepare the food for digestion. As cattle grow the chewing behaviour changes along with increasing body weight and chewing efficiency is increased. The aim of this thesis was to review the available scientific literature in order to describe chewing behaviour in growing cattle, as well as the factors that affect this behaviour.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

A change towards using more biofuels than fossil fuels is taking place in Sweden, and in many other parts of the world. This makes the use of fuel pellets increasingly popular, causing a greater demand for sawmill sawdust products. There is a trend towards the use of multiple types of shredders, instead of a single type in each sawmill. The purpose of the study was to characterize the different flows of saw particles that can be found at Sävar såg when cutting thick or thin wood with different cutting techniques. The saw particles size, shape, moisture content and heat value were analysed by the cutting stations: first cutting fast and slow, second cutting fast and slow, grading fast and slow and planning.

In an attempt to develop a more cost-efficient material for solar   energy applications, nano-particles of nickel oxide composite in a silikatmatris manufactured with solar gelmethod and studied structurally by electron microscopy. Furthermore, the thin film optical properties characterized by Variable. Angel Spectroscopic Ellipsometry. Sol gelfilms suitability as a selective absorber surface is also analyzed by optical modeling..

The aims with the project were to investigate how forage consumption affect production and pigs behaviour around the feeding. This degree project was designed to follow 48 growing/finishing Hampshire*Yorkshire pigs, from 30-110 kg live weight, fed diets with or without 20 % forage inclusion. The pigs were divided in three groups due to dietary treatment. In the first group the pigs were fed 20 % of the energy in the feed ration by long grass/clover silage (LE) and the remaining 80 % by a cereal concentrate. Group two was fed chopped grass/clover silage mixed with cereal concentrate (HE) in the same amounts as LE.

Forest ebeaver is, equipped as a bio-energy harvester, approximately four and a half meter long and weigh just over two tons. The main purpose of this report is to find out whether a small machine like Forest ebeaver can be profitable used in early thinning. To find this out a study has been made using the machine to thin in a young pine stand..

Working horses in developing countries are mostly used for transportation. They are often owned by people with limited economical resources and lack of knowledge about how to take care of the horses and due to this the horses often suffer from problems such as dehydration, poor body condition, lesions and parasitic infections. The aim of this master thesis was to investigate if free veterinary care improved the health and hydration status of working horses in Nicaragua and it was performed as a part of a project called ?Free veterinary assistance for working horses and training of their owners as veterinary promoters in the Pacific coast of Nicaragua?. Five parameters were used to investigate whether free care improved the health of working horses in six towns along the Pacific Coast of Nicaragua.

Denna rapport beskriver ett examensarbete utfört som avslutning på civilingenjörs- programmet Industriell ekonomi vid Luleå tekniska universitet. Arbete är utfört vid Outukumpu stainless AB, Thin strip, Kloster i Långshyttan, som är ett globalt företaget som tillhandahåller rostfritt stål och teknologilösningar. Syftet med examensarbetet är att optimera produktionsenheten i Långshyttan så att befintliga maskiner samt nya investeringar utnyttjas så bra som möjligt. Dessutom syftar projektet till att kartlägga de kombinationsmöjligheter av produkter i produktionsprocessen som gör det möjligt att optimera produktionen. En nulägesanalys har genomförts med hjälp av intervjuer och observationer, även data från affärssystemet har analyserats.