By means of group contributions the legislator has made it easier for company groups to Transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

This paper is about Transferring a feeling from a physical place to the Internet. The paper explores methods on how this Transfer is done. Websites have a tendency to not portray the company behind it in a correct way. For companies with a distinct esthetic and work hard on their image and brand it is important that this hard work is portrayed correctly in every aspect. The problems this paper explores are: the importance of personas in a design process, methods of Transferring a feeling from a physical place with design and how this can be tested, and using open-source content management systems in creating usable websites.

This project details the process of converting and Transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be Transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

En fungerade erfarenhetsåterföring leder till effektivare och lönsammare processer. Det är isynnerhet viktigt för Skanska och Ikeas industrialiserade bostadskoncept BoKlok, där sammatyp av arbeten ständigt upprepar sig. Skanska har ett verktyg för erfarenhetsåterföring somde kallar Normallägen och beskriver olika arbetsmoment i text och video. Arbetet pågårmed att utvidga innehållet för Normallägen och i dagsläget finns inga för markarbeten inomBoKlok.Syftet är att undersöka hur erfarenhetsåterföringen fungerar idag och vad som fungerarmindre bra i projekten. Finns det erfarenheter som kan användas som underlag till framtidaNormallägen.Arbetet bygger på intervjuer, litteraturstudier och information från Skanska och BoKloksintranät.Resultaten visar att den erfarenhetsåterföring som sker idag oftast är muntlig mellanarbetsledningen på olika projekt och där kunskapen är personrelaterad.

This paper is written to take a close look at teaching methods used at the Summer Academy (SHS), which is held at Södertörns Högskola in Stockholm. SHS is a subdivision of the institution of teaching education, which annually, during summertime, offers an eight-day program for pupils between 13-15 years of age, from different schools located in socio-economically disadvantaged suburbs of Stockholm. The intention of SHS is to give the participating pupils an insight into higher education, especially that of university. The purpose of the activities, such as field trips, guided tours and corporate visits, is to make pupils aware of their own responsibility for their educational situation through different methods of knowledge Transfer, to diversify the means of the education, and to bring awareness to the array of possibilities which they have access to within the Swedish system of tertiary education.The study is based on six deep-interviews, three with pupils and three with student mentors. Together with 131 surveys from the course given during the summer of 2014, and theories of John Dewey on ?Learning-by-doing?, the results show that pupils participation in SHS give them a better understanding for, and knowledge about their own educational responsibility.Another question this paper seeks to address is how significantly the SHS program is changing the pupil?s experience of education in general and their view upon higher education specifically.

This masters thesis concerns a modeling project performed at Volvo Technology in Gothenburg, Sweden. The main purpose of the project has been to develop a physical model of the climate in construction vehicles that later on can be used in the development of an electronic climate controller. The focus of the work has been on one type of wheel loader and one type of excavator. The temperature inside the compartment has been set equal to the notion climate. With physical theories about air flow and heat Transfer in respect, relations between the components in the climate unit and the compartment has been calculated.

At Saab Aerosystems, situated in Linköping Sweden, there is a presentation and manoeuvre simulator simulating the fighter jet JAS-39 Gripen. This flight simulator is called PMSIM. In this thesis we study how to Transfer sensor images generated by PMSIM to other simulators or desktop computers. The transmission is band-limited so some kind of image coding must be used. Because of this the greater part of this thesis is concerned with image coding.

Syfte:Studiens syfte består i att belysa hur företagen som sponsrar ett idrottsevenemang anser att deras image kan påverkas och förändras via den ökade kommersialiseringen av idrotten. Metod:Studien bygger på en kvalitativ metod och det empiriska materialet samlades in via kvalitativa enkäter. Arbetets utgörs av en blandning mellan induktiv och deduktiv ansats. Teoretiska perspektiv:De huvudsakliga teorierna i studien utgörs av Jiffer & Ross (1999) A-ERIK modellen, Rushall & Barnes (2005) sju värdeskapande anledningar till ett sponsorsamarbete och Gwinners (1997) modell över image creation and image Transfer in event sponsorship. Teorierna tillämpades för att undersöka hur en ökad kommersialisering av idrotten kan påverka företagens image.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge Transfer to reach a higher level of learning.

Syfte:                           Syftet är att analysera intermediärens funktion i en svensk kontext för att öka kunskapen kring vilka roller en intermediär kan tillskrivas och varför de existerar. Syftet är vidare att analysera huruvida ett förtroende gentemot intermediären förelåg och vad detta förtroende baserades på. Detta för att skapa ett bidrag till befintlig forskning och öka kunskapen kring förtroendeskapande gentemot intermediärer.   Metod: Fallstudie av Stiftelsen Flemingsberg Science och dess projekt Kraftcentrum Flemingsberg. Semi-strukturerade intervjuer med respondenter vilka varit involverade i projekt drivna av Kraftcentrum Flemingsberg. Teori Transaktionskostnadsteori, strukturella hål, kunskapsöverföring, medling och förtroende.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds Transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

AbstractIn urban societies people spend more and more time indoors, which put great demands on the indoor environment. If the ventilation is to manage the removal of unwanted substances in the indoor air, a good mixing of the air is required. The question arises that, whether the buoyancy forces will counteract a good mixing of the indoor air or not?This report aims to clear up the difficulties whether you need to consider the buoyancy forces or not, when adjusting a ventilation unit. For studying the indoor mixing of the air a two dimensional model is constructed in COMSOL Multiphysics.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary Transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.