Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref.

This diploma work handles how some parishes of the Swedish Church administrate their building properties.The report also includes how some external property managers in Sweden work with maintenance plans and other maintenance issues. Further, a number of deficiencies have been identified and suggestions to workarounds are treated. The conclusions drawn in this thesis are based on the author´s experience in the field, performed interviews, and literature studies. The result of the work shows a general lack of knowledge in many parishes what concerns regulatory requirements, properties with no maintenance plan and substandard supervision resulting in unnecessary and expensive Repairs. Based on these results, different plans for the maintenance of the building properties of the Swedish Church has been proposed..

On Ericsson Ltd in Borås a wireless communication system called MINI-LINK? is produced. In order to sell their product with the best possible quality guaranty, there is a signal processing circuit called ATLAS implemented in the system. This circuit would eventually be useful in the production and for the Repairs of the radio units. Our commission was to examine the possibility for this use.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of Repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and Repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

In motorsports competition, safety reasons require that the vehicle is equipped with some form of protective roll cage. The roll cage should withstand the forces involved in a collision to protect the driver and the co-driver from the vehicle body deformation. The roll cage also works to protect the vehicle from excessive deformations to more easily make any Repairs afterwards. For the roll cage to be certified and approved for motorsports competition, it requires that the cage is built after one of the recommended options. One of those options is to design the roll cage like a cross-construction at the driver and co-driver doors.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and Repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

After the storm Gudrun in 2005, the Swedish Transport Administration started clear-cutting of railroad corridors to reduce the risk of trees falling down on the tracks. Simultaneously, train accidents with moose and roe deer have become more frequent and the costs for consequent delays and Repairs of engines are of growing concern. There is reason to assume that tree-clearance of railroad corridors may have contributed to an increase in number of accidents with moose and roe deer because the cleared areas provide attractive forage and thus may attract wildlife. The objective of my study was to investigate how clearing of trees affected the number of accidents with moose and roe deer. I compared deer-train collision frequencies before and after clearance of the selected railroads and compared these with uncleared control railroads in a BACI (before-after control-impact) approach.

Gestamp R&D i Luleå utvecklar stötfångare, sidokrockskydd och andra krocksäkerhetskomponenter åt bilindustrin. Dessa delar har till uppgift att vid krockar deformeras och absorbera den tillförda energin. Kring krockskyddens utformning finns ett antal lagar och regler. Alla dessa måste tas i beaktade när ett ny produkt utvecklas. På Gestamp R&D används CAD- programmet I-DEAS för att ta fram lämpliga geometrier till ovan nämnda produkter.

 Conversation Analysis (CA) is a tool to facilitate analysis of everyday conversations. A small number of studies have used CA as an intervention for people with aphasia and have seen positive effects as an outcome of the intervention. The authors of the present study have not found any other studies where CA was used as an intervention in other target groups. The purpose of this study was to investigate if CA may be used in intervention with an adolescent who uses Bliss. The main participants in the present study, which the intervention was based upon, were a sixteen year old girl who communicates through Bliss, and her assistant.

Disfluenser innebär naturliga tvekfenomen och de förekommer med individuella variationer hos samtliga talare. Förekomsten av disfluenser i barntal har hittills inte studerats i så stor utsträckning, vilket motiverar föreliggande uppsatsarbete.Syftet med studien var att undersöka förekomsten av disfluenser hos svenska 6-åringar med typisk utveckling. Syftet var även att analysera huruvida förekomsten av disfluenser skiljer sig mellan könen. Slutligen undersöktes huruvida det förelåg ett samband mellan mängden disfluenser och lexikal förmåga innefattande ordförråd samt ordmobilisering.I studien deltog 55 barn med svenska som modersmål, 25 flickor samt 30 pojkar i åldrarna 6;0?6;12 (M 6;5) år.

Projektet Precious utforskar narrativa lagningar av artefakter. I arbetet diskuteras människans komplexa förhållande till artefakter. Komplexiteten som behandlas i arbetet är fokuserad kring att artefakter förutom rent praktiska funktioner; även fungerar som verktyg i den sociala interaktionen människor emellan. Industrialism i kombination med bland annat den fria marknadsekonomin har särskilt efter Andra Världskriget bringat välfärd och accelererande konsumtionstempo i det moderna västsamhället. Konsumtionsvanorna är numera mer sammanlänkade med varumärken och social status än behovet av praktisk funktion.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, Repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, Repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, Repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.