The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

A survey was undertaken to understand sheep management, breeding practices and selection criteria for Red Maasai sheep in Maasai pastoralist communities in Kajiado District, Kenya. Differences between North and South Kajiado District were investigated to gain knowledge about farmers having different prerequisites and how it can affect the sheep production. The reason for keeping sheep and the specific breeds show the multiple objectives of the Maasai farmers. Adaptive traits, such as resistance to diseases and droughts, and productive traits, such as increased growth and carcass weight, were both ranked highly. In addition to this, the sheep has a social and traditional value in Maasai culture.

Stump wood was used between 1850 and 1950 for production of tar and as firewood. In the 1950s the use decreased because of the introduction of the cheap fossil oil. In the 1970s stump wood became an interesting issue again as a raw material for the pulp industry. Stump lifting has today become a possible source for bioenergy. The objectives with this study were to investigate the productivity of stump lifting and stump extraction, and to analyse the economy.

The last decades the populations of wild boar (Sus scrofa) has increased rapidly over the species? entire European range, including Sweden. This is followed by increasing human-wildlife conflicts as a result of the wild boar foraging behavior, causing damage to agricultural crop fields due to trampling and feeding. To be able to minimize damage we need more knowledge of where in the fields the risk of damage is high and what features in the landscape that affect this risk. I analyzed damage distribution in relation to the distance to six different landscape features; forest, road, ditch, building, game field and bait station, in the study area, the Island Mörkö in eastern central Sweden.

WHO:s klassifikation av funktionstillstånd, funktionshinder och hälsa antogs 2001. ICF är framtaget för att skapa ett gemensamt språk genom olika ICF koder som anses vara användbara både kliniskt och inom forskningen. Genom att länka mätinstrument som redan används, exempelvis självskattningsskalor, till ICF underlättas kommunikation och jämförelser av olika resultat internationellt.Syftet med denna uppsats var att undersöka vilken ämnesspecifik självskattningsskala inom hörselområdet som använts mest inom forskningen mellan åren 2000-2009 och länka den till ICF.Vi använde oss av en systematisk litteratur-studie i form av en totalundersökning för att hitta den mest använda självskattningsskalan inom forskningen. Vid länkningen av den mest använda självskattningsskalan till ICF utförde vi en kvalitativ latent innehållsanalys och länkade självskattningsskalans påståenden systematiskt med hjälp av ICF linking rules.Abbreviated Profile of Hearing Aid Benefit (APHAB) var den mest använda självskattningsskalan inom forskningen mellan år 2000-2009. Länkningsresultatet visade att APHAB utifrån ett ICF perspektiv mäter komponenterna aktivitet och delaktighet, kroppsfunktion och omgivningsfaktorer.Det fortsatta arbetet med utveckling av ett Core Sets for Hearing Loss kommer underlätta användningen både kliniskt och inom forskningen.

This report deals with life-history variation for Eurasian perch (Perca fluviatilis L.), with special emphasis on age and size at maturity in females, in perch populations that have changed in size distribution. The collection of fish samples was made with multimesh gill nets year 2011. The perch?s length, height, weight, status of gonads has been analyzed, and by observing the opercular bone the age has been determined. In two lakes close to Umeå in northern Sweden, Fisksjön and Ängersjön, the live-history traits of perch have been studied.

Weaning is one of the most critical events in the piglet production with problems such as growth check and post-weaning diarrhea as a result. The lighter the piglets are when the growth check occurs, the harder they have to get back to normal growth rate. Creep feeding of piglets is used to reduce the problems by increasing the weaning weight and adapting the digestive tract to a starter diet. Hodge (1974) showed that the sow?s milk can not provide enough nutrients for maximal growth rate.

This thesis aims at determining the heat losses in a property vent stack and its roof valve. Upon request of a company, the vent stack is analysed for possible heat recovering solutions to be implemented, while relining of the drain system is executed and with a suitable payback time for the economic investments. The heat loss calculations are based on data for properties that are located in the Stockholm region, but also easy to change depending on the situation. The calculations are done on pipes made out of cast iron, which still is the most common type of drain pipe in Sweden, and these are the pipes that relining is usually made on. The calculations that needed to take several variables into account have been done in MatlabR2014a and the thermos dynamical properties that were used in those calculations have been extracted from EES.Three different types of heat losses in the vent stack have been taken into consideration in this thesis.

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

During an endurance riding competition the onset of metabolic disorders leading up to elimination from the race are common. As many as 8,7 % of the horses participating in international endurance riding competitions are eliminated due to metabolic causes such as tachycardia, absence of borborygmi, hyperthermia and dehydration. To prevent the onset of metabolic disorders in the horse the rider must be able to determine the physiological and physical status of his or her horse. This requires good knowledge in nutrition, physiology and performance training. The risk of developing metabolic problems is reduced through the right feeding management and training.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

Wheat yield depends on the number of ears per m2, the number of kernels per ear and the kernel weight. By knowing the ability of different cultivars to compensate for the different yield components and knowing which yield component that is the most important for the final yield, the farmer can match the cultivar and management to the location. The objective of the study was to investigate how the yield components of winter wheat vary depending on genotype, environment, sowing density and date of sowing.Seven varieties were grown in four locations in Sweden with three different sowing densities and with an early and a late sowing date. On each experimental site, the surviving plants after winter were counted, as well as the number of shoots at early and late spring and the number of ears. Ten ears from each site were cut at three different occasions, starting from the time of blooming, with 200 day degrees between each cut.

Syfte Syftet med den h?r systematiska litteratur?versikten var att unders?ka evidensen f?r om en viktnedg?ngsbehandling genom energireducerad kost, med eller utan till?gg av fysisk aktivitet, inf?r in vitro-fertilisering (IVF) hos kvinnor med obesitas har en p?verkan p? f?delsetal och graviditetstal. Metod Litteraturs?kningen genomf?rdes i databaserna Pubmed och Scopus den 23 januari 2023. Artikelselektionen utf?rdes systematiskt med hj?lp av en avgr?nsad fr?gest?llning samt inklusions- och exklusionskriterier. Populationen utgjordes av kvinnor med obesitas som planerade att genomg? IVF.

Ternary codes for unequal error protection is a part of a communication system where different parts of the information to be transmitted can receive different amount of error protection. There are a lot of applications where the channel conditions fluctuate so that reliable or acceptable communication can not be guaranteed. Regardless whether the fluctuations of the channel are intentional or not the idea is to let the coderate decrease so that the error correcting capability can increase for the part of the information to be more protected. By using the support, the nonzero positions of the ternary code, a new binary code can be extracted with properties different from the ternary code in the sense of cardinality and minimum Hamming distance. When the channel conditions are good the receiver decodes the message using ternary decisions and receives all information included in the codeword.

Yahtzee is a game based on luck. Yet there are algorithms designed to give an optimal result and succeeds in doing so. This report compares the end result of an optimal algorithm to an algorithm that has been modified for the multiplayer scenario. The modified algorithm tries to win over the optimal algorithm through taking greater risks in its decisions when falling behind in points. The results show that it is not favorable to do so.