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.

Lotsbroverket is the largest wastewater treatment plant on the Aland Islands and it isdesigned for handling wastewater from approximately 30 000 persons. In 2011,Lotsbroverket produced about 2800 m3 of dewatered sludge. The sewage sludge that isproduced is transported to a contractor where it is processed to eventually be used e.g.in the construction of green space. This study aims to investigate available applicationoptions in terms of the sewage sludge that is produced in Lotsbroverket. The main aimis to study the feasibility of using the produced sewage sludge as a fertilizer in theagriculture of the Aland Islands.The sludge already fulfills limit values for heavy metals in accordance with the Act"The Aland Government´s directive on the use of sewage sludge in agriculture." Inorder to clarify the sludge content of pharmaceutical and organic substances it isrequired that the substances are identified and a risk assessment is performed.

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

Målet med detta examensarbete, utfört på uppdrag av Vectura Consulting AB, har varit att undersöka möjligheten att ansluta en vindkraftpark till järnvägens kontaktledningsnät. Möjligheten att koppla om vindkraftparken till järnvägens hjälpkraftnät, som bland annat förser växelvärmare och signalsystem med effekt, har också undersökts. Eftersom kontaktledningsnätet och hjälpkraftnätet arbetar med olika frekvenser och spänningar, 16? Hz och 15 kV respektive 50 Hz och 22 kV, måste därför en komplett krets för frekvensomvandling, spänningsomvandling och omkoppling tas fram. Projektet har begränsats till en del av Botniabanan, sträckan Örnsköldsvik-Nordmaling.I denna rapport har trafikfrekvensen på den valda sträckan på Botniabanan undersökts för att bestämma en genererad effekt till inkopplingspunkten, samt för att undersöka när det kan vara lämpligt att koppla om till hjälpkraftnätet.

This thesis describes a conceptual design of a support frame for a synchronousgenerator used in a vertical axis wind power plant. In this system the generator isplaced on ground level. The thesis also considers the design of housing for thesupport frame and generator. The concept presented in this report is based on anearlier design. Besides geometric design, simplified simulations has been run in orderto optimize some of the parts included in the construction considering naturalfrequencies and structural strength.The result is presented as CAD-models andan assembly drawing..

ABSTRACT This study is an exam work at the Department of Ecology at the Swedish Agricultural University, Ultuna, Uppsala. The field work was performed in the counties of Uppsala and Västmanland. Grassland areas, exposed to annual mowing, are known to host a variety of rare and red-listed vascular species. The area of these grassland are, however, decreasing in the landscape due to modern farming. The fact that roadside verges maintain regular mowing has proven to be a successful concept for many rare vascular plant species in this habitat. Vascular plants along roadside verges at the State road network were inventoried due to a government mandate during 1995 and 1996. As a result ?Species rich roadsides? were pointed out.

This Masters thesis examines the position of films in Swedish public libraries. We have, by way of comparing various statistical data, determined that the status of film in public libraries is week. We have completed earlier research by mapping what genealogical, discursive patterns that could be outlined in the Swedish government reports from 1949 until today, focussing on the activity goals and media policy of the public library. We have, on the basis of Foucaults theories on genealogy and archaeology, where text documents are considered to be meta-descriptions giving each other authority, analyzed if there any discursive excluding or contextual formulations exist in the usage of the language concerning the goals and the media attitude of public libraries. We have mapped contextual discursive formulations that to the commissioners have become neutral starting points for their assumptions and conclusions.

Botanically diverse pastures are commonly used in New Zealand to reduce the ruminant environmental impact by reducing the methane production from the rumen digestion. In order to evaluate the effects diverse pasture species have on the milk fatty acid profile seventy-two lactating Friesian-Jersey crossbred dairy cows were used in a randomised block design with two replicates of six treatments. Six different pasture mixtures were fed at a daily allowance of approximately 15 kg DM/cow/day. The mixtures were categorised as either a simple or a diverse pasture. The simple mixtures all contained white clover with the addition of either a standard diploid perennial ryegrass (RG), a diploid high sugar ryegrass (HS) or tall fescue (TF).

In connection with Henriksdals wastewater treatment plant (WWTP) a smaller plant is situated called Sjöstadsverket where new methods for wastewater treatment are tested and evaluated in different process lines. On one of the lines experiments with enhanced biological phosphorous removal (EBPR), have been carried out to evaluate if it is a good alternative to traditional chemical phosphorus removal. This thesis evaluates the results from the experiments conducted during fall 2005.The incoming water from Hammarby Sjöstad consists of only household wastewater, which gives a wastewater with high concentrations of nutrients and organic carbon. This is partly positive, because one of the limiting factors for effective biological phosphorus removal is the lack of easily biodegradable organic carbon. The high concentrations of ammonium and phosphorus demand a high reduction to achieve the requirements of outgoing concentration.To optimize the process experiments with different recirculations and different aeration techniques have been made.

This study focus on how two local news papers in the northen part of Sweden reported about the investigation of illegal hunting, called Kalixhärvan, in the years of 1983-1984. The study also adress how this newspapers presented the agents that is mentioned in the newsarticles, who played an importent part during the investigation. The study is based on the analysis of eight articles involving the investigation. The aricales is selected from march 1983 to march 1984. The analys is made using the method of critical linguistics and with the theoretical ground in theories of masculinity and stereotypes.

The purpose with this study was to examine what kind of knowledge children in preschool have regarding what plants are, and what plants need in order to grow and survive. By means of qualitative interviews I have let 12 children in the ages of 3 to 5 years answer questions regarding the subject.From the results it is obvious that the children in the early age groups already have some knowledge of what a plant is and can also mention a few basic factors for a plants survival. In addition, the results show that their knowledge increases with the childs age and that the conversations become more distinct with more resulting questions the older the children are.Keywords. Enviroment, plants needs, Preeschool, science..

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

Understory vegetation and fungi are regarded as important ecological drivers of processes like productivity and nutrient cycling in boreal forests. Whilst those processes are linked to soil water content, relatively little is known about the sources of soil water for these forest components. During early autumn in boreal forests, temperature falls and large events of rain are frequent which may influence soil water availability. To better understand the autumn plant-soil-fungi water relationships in this ecosystem, I used stable isotopes techniques in this study to examine the water sources for ericaceous shrubs and fungi in a Scots pine forest following a large, early autumn rain event. I hypothesize that ericaceous shrubs of two functional groups (evergreen vs.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The Somali community is relatively new in the UK and the majority of Somalis in Bristol are living under poor conditions in deprived areas. According to literature and research relevant for this study ethnic identity seems to be of more importance when threatened by environmental or social changes, such as experiences of migration. Young people are more exposed to such a process of identity construction. The aim for this study was to get a more profound understanding for the significance of migration for young Somali people?s identity formation in Bristol.