Syftet med denna uppsats är att utröna vilka följder huvudförslaget och alternativförslaget får för företagare och myndigheter och ifall förslagen löser den problematik som gällande avdragsrätt kan sägas ge upphov till..

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

Uppsatsen ämnar besvara vilka aktiebolagsrättsliga skillnader det finns inom EU 25 för att starta och driva ett privat aktiebolag jämfört med den svenska aktiebolagslagens regler. Aktiebolagsrättsliga skillnader som undersöks generellt inom EU 25 är kapitalkrav, bolagsstyrning, aktieägare samt bolagsskatt. Utöver dessa fyra kategorier undersöks även bolagsbildning och bolagsstämma i fem länder som detaljstuderats. Sverige, Frankrike, Storbritannien, Tjeckien och Tyskland..

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Skattesituationen i Ryssland har varit ett omdiskuterat ämne de senaste åren. Anledningen är tillkomsten av ett nytt kapitel i skattebalken som reglerar bolagsskatt. Situationen, där investerare inte känner trygghet och förtroende till landets skattepolitik, tycks ha skrämt iväg både utländska och inhemska investerare. Bolagsskatten står i fokus när investerare tar beslut huruvida de skall investera i landet eller inte. Syftet med denna uppsats är att kortfattat beskriva den ryska bolagsskatten, dess struktur och tillämpning.

Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.

The attention on environmental issues has never been as huge as today. The climate is changing and more and more evidence suggest that the cause behind climate changes is an increase of carbondioxide into the atmosphere. The increase in turn is considerd to be an act of human activity. Therefore some companies have decided to become climate neutral and implement information technology in their business in order to reduce their emissions. This thesis has three aimes: to calculate a small company´s carbondioxide emissions, study whether or not information technology could help to reduce these emissions and furthermore find out why some companies decided to become climate neutral and describe the concept climate neutral.

The liberal state, it has been argued, must be neutral between different conceptions of the good. Embodying ideals such as fairness and impartiality, state neutrality is intuitively appealing, but working as a restraint for state actions it is somewhat unsatisfactory. People make mistakes about their lives and people live less valuable lives than they could do. To then restrain the state from doing as much good as it can seems just as unappealing as neutrality at first seemed appealing. In this paper, a possible solution to this dilemma is presented.

We investigate the effects of various types of word-of-mouth (WOM) messages on consumer bahavior. The message is varied along two dimensions where one is valence and the other is whether or not it contains an explicit call for certain behavior or attitude change. We use an experiment in the form of a web-based survey. Five different scenarios were designed to represent neutral, positive, and negative WOM. The latter two came in two different versions - one with a recommendation and one without.

The aim has been to investigate and describe how gender-neutral design, concerning typefaces and colours, can be created. Based on my results I?ve designed a cover for a recipe-book to make it appealing to both women and men. I have been doing my research based on questions such as; Does feminine and masculine design, concerning typefaces and colours exist? And if so what characterizes it? Does gender-neutral design, concerning typefaces and colours exist? And if so what characterizes it? Is it possible to design a cover for a recipe-book in a gender-neutral way, concerning typefaces and colours? The first part of my research consists of a literature study based on keywords such as gender, graphic design, gender theory, typeface, androgynous, visual communication, colour, shape, feminine, masculine, and book design.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

Liberal theorists typically argue that state action should not favor any particular conception of the good or meaningful life. On this view the defining characteristic of the liberal state is neutrality among rivaling ideas of the good. This thesis argues that state neutrality is impossible to maintain in practice. Two different versions of state neutrality; neutral justification and neutral aims, are used to analyze a wide range of political issues. It is concluded that far from being neutral, the liberal state favors individualistic and market oriented conceptions of the good life.

The purpose of this thesis is to examine the Greek expression Logos found in the Gospel of John, to discover if it is possible to expand the term in such a way that female, male and gender neutral imagery of God can be generated from it. This is done by enumerating the wide range of meanings that logos can concur, found in the different contexts of the Christian Bible and within Hellenism, including Gnostic texts. These different meanings of logos are examined in order to see in what way they can generate new images of God as related to the purpose. The results show that it is indeed achievable to produce such images from Logos, a term that has chiefly been regarded as a masculine one. This is mainly based on the fact that many of Logos qualities can be said to be gender neutral in terms of being widely described as superhuman; it is among other attributes called light, life and eternal.

This study investigated the effect different contexts have on personality items when they are framed more neutrally. The study was based on a five-factor personality inventory originating from International Personality Item Pool. The inventory consisted of 50 original and 50 neutral personality items and in addition 28 items measuring social desirability. The sample consisted of 150 students from the Department of Psychology, Lund. The students were divided into three instruction groups differing in context.

Abstrakt: Sedan en tid tillbaka pågår en intensiv debatt i Sverige kring könsneutrala ordet Hen och om man överhuvudtaget ska använda sig av ett könsneutralt ord och undvika att benämna kön i en del sammanhang. Syftet med denna undersökning var att undersöka hur könsneutrala pronomen ? Hen påverkar människors attityder. Det är en kvantitativ studie i experimentell design, utförd genom enkätundersökningar där frågor om känslor, beteende och uppfattningar om ordet Hen efterfrågas. Antas det generellt att en text handlar om män även om det inte är definierat? Blir samhället mer förutsättningslöst med användning av könsneutrala ordet hen? Attityder är inte lätta att förutspå, människor vet vad som är rätt och fel men agerar inte alltid utifrån sin vetskap, samt med tillräckligt stor påverkan kan en person ändra sin attityd.