In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

This paper explores the theoretical and practical uses and limitations of battle-field archaeology. The author aims to paint a big picture of the subject of exca-vating, understanding and theorising about historical battlefields done every day by archaeologists. Its approach places much weight on a quantity of examples rather than exploring specific excavations in every detail, in an effort to give the reader an understanding about how battlefield archaeology works. It stresses the need for battlefield archaeology as a way of obtaining and securing impor-tant archaeological and historical information before it is lost to science. The author tries to evaluate the subject in a critical and pragmatic fashion in order to establish a clear understanding about the facts of battlefield archaeology..

Over the past few years the Swedish forestry industry has become increasing interested in direct seeding. Although, in practice, this interest has been restricted to pine seed, the knowledge and techniques that have been developed for pine seeding can readily be transferred to spruce. Direct seeding is a method that is of interest to the forestry industry since it can lead to lower regeneration costs, denser stands and better root development than the more conventional planting method. This study evaluated experiments that focused on direct seeding of spruce in the northern Sweden. Skogforsk set-up the experiments in Gideå and Sävar in 2003.

Dental implants that are integrated into the jaw bones are widely used to replace lost teeth in human beings. Tooth-loss is often related to loss of the surrounding alveolar bone. This can make implant placement difficult and a bone substituting material may be required. The standard method is to use a bone graft harvested from the patient which requires additional surgery than that needed for implant placement. Limitations in the amount of bone that can be harvested also pose a problem.

Detta examensarbete handlar om hur uppspänningen av slutväxelhus i fixturer kan förbättras för att erhålla bättre rundhet på slutväxelhusets lockhålsdiameter. Arbetet har utförts hos företaget GETRAG All Wheel Drive i Köping. Slutväxeln är en av komponenterna i GETRAG:s fyrhjulsdrift som fördelar kraften från motorn till bakhjulen. Slutväxelns ytterhölje kallas slutväxelhus och är tillverkat i aluminium. Slutväxelhuset spänns fast i en fixtur i en av företagets bearbetningsmaskiner kallad ?Heller 4? där det bearbetas i en rad olika operationer varvid den största innerdiametern med ett mått på 158 mm blir orund i tillverkningen.

This case study is performed within the production of Sherwin-Williams, Bellö. The purpose is to increase the understanding how a value stream can function more efficient, from a lead time perspective. With the analytical model that is build up on known theories, the purpose have been fulfilled. Mapping of value and non value time for four products thru their respectively process reveals wastes, which is, waiting, transport and movement, incorrect processing and set-up time that in it self create transport and movement. Thru identified wastes that causes loss in lead time suggestions of improvement has been proposed.

In the last decades, high speed cutting has become an attractive technology in the wood industry. The possibility of reducing global costs in addiction with an increase in productivity, were the main reasons for the enlargement of the use of this technology. As usual, these advantages are accompanied by disadvantages that should be carefully analyzed. If on the one hand cutting forces are reduced with increasing cutting speeds, on the other hand, the centrifugal forces affecting the tool are higher. Exposed to such high loads, there is a considerable risk of tool failure that embeds hazards for both machine and workers.

Roads and railroads have significant impact on the surrounding landscape and the wildlife living in it. This study aims to provide an overview of the effects caused by railways to reindeer, roe deer and moose in Sweden in order to make more detailed assessments within this topic in the future. The method used is a study of literature on the subject and a synthesis of databases with information about wildlife mortalities, traffic intensity and fences in the study area; northern and central Sweden. The databases were used to compile digital maps using ArcGIS. Infrastructure brings change to the surrounding landscape and its function as habitat for wildlife. Railroads cause barrier effects such as fragmentation, wildlife mortality, loss of habitat and loss of connectivity.

This work is a literature review along with interviews from nine suckler herds. How to reducecalf mortality in the cow herd is the focus of this paper. To get profitability of a herd, it isimportant that you get a live calf per cow and year. Good fertility of the cows thus is veryimportant. During the years 2007 - 2008, approximately 5.5% of all calves born by beef cowsdied and about 8.5% of the calves born by heifers died.

AbstractBackground:There are three diffrent postpartum problems a woman can suffer after a childbirth, postpartum blues that is the mildest one that almost everyone are suffering. Postpartum depression that is substantial and above 10-15 % are suffering, the most servere is postpartumpsychosis that 1-2 women per 1000 deliveries are suffering from. Aim: Illustrate womens experience during and after a postpartumpsychosis. Methods: This is a literary review of scientific articel and biographies, they are analysed with latent content analysis. Results: Six themes were found after the literature review; experience of; ?unnatural frame of mind?, loss of controll, loneliness, feeling guilt, living with a label and fear that there will be a recurrence.

Working as a veterinary nurse includes advising animal owners, helping them to make discisions through well-based facts and experience. Preemptive spaying of the healthy bitch brings many advantages and disadvantages. It leads to cessation of gonadal hormone production, and how the exact extent the surgery affects the dog is not yet fully understood. The sex hormones mainly control the reproductive system, but receptors of these hormones are found in many tissues of the body, and have complex relationships with other hormone systems. Spaying decreases the metabolism although the bitch gets an increased appetite, which enhance the risk of obesity, unless the owner restricts food intake.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

The objective with this essay is to establish the benefits of inserting media as an obligatory topic in the upper secondary school. In order to succeed with this I will not only type this essay I will also produce a medial production in the form of a film.  I have interviewed two senior masters on Södertörns College where I have reviewed different questions that relate to the matter's weight in school values and the society. In the study I will also reflect over existing research within the area and to link these to the issue and those interviewed opinions. In the film I also present statistics within the communication technology's increase and an explanation how one obligatory topic becomes an obligatory topic..

The main purpose of this thesis has been to find a way to evaluate the soil parameters for the Total sounding method (TS), such as the inner friction angles and settlement modules. This study only includes an analysis of soil profiles from the Stockholm region. The chosen location for the study is a proposed residential area east of Igelstaviken in Södertälje. Presently, the subject plot is located in a residential area and is also adjacent to a school area.Total sounding is originally a Norwegian soil testing method. The differences between the sounding methods (weight-, ram-, CPT-sounding) are for instance how the sound is driven into the ground and what kind of parameters that are registered.