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 paper presents a study of educational materials used in Swedish language education. The aim of the study is to understand in which way multimodal resources can be used in texts, to benefit in the process of meaning making among pupils in the nine-year compulsory school. The theoretical framework used as a basis for understanding and analysing these educational materials is the social semiotic multimodal perspective and the design theoretical multimodal perspective. The study is a multimodal text analysis but it also involves analyses of the syllabi connected to the subject of Swedish language education. The extended concept of text was introduced in the year of 2000 in the syllabus and today multimodal texts are supposed to be part of the Swedish language education.

The purpose of this essay is to investigate how consumer advertising has an effect on other groups than the intended, the so-called extended audience of advertising. Previous research shows that consumer advertising can influence investors and employees of a company as well as affect the attractiveness of a company as a potential employer. In addition, research shows that more perceived cognitive effort in advertising results in positive signaling effects for consumers. This study aims to further build on these concepts in order to gain additional understanding of how consumer advertising can influence extended audiences. More specifically, it examines if more (versus less) effort in advertising can improve the future prospects on the labor market for an employee of the advertising company, by looking at recruitment consultants as an extended audience.

The water tower in Uppsala city forest was built in the late 1950's in what is now a nature reserve. The unique place was supposed to be visited by people, which is currently not the situation. This bachelor thesis aimed to perform an analysis and make a design proposal for the environment surrounding the water tower. The analysis was performed using the methodology previously described by architect Arne Branzell. The methodology focuses on how a space is perceived by a person moving through it.

Den klassiska approachen till navigering innefattar att agenten håller en intern representativ modell av omgivningen. Denna approach har emellertid många nackdelar, speciellt för dynamiska miljöer. En modernare approach är att förlita sig på den faktiska omgivningen istället för en modell av denna. Detta arbete presenterar en undersökning av navigeringsproblemet och hur väl det löses av agenter vars kontrollmekanismer utgörs artificiella neurala nätverk. Tillförlitligheten hos de två neurala arkitekturerna Extended sequential cascaded network och Self-organized recurrent network bestäms genom experiment.

Is it possible to conduct a joint organizational change despite different circumstances and different starting points, and still talk about the same organizational change? Can all the work that leads to more efficient operations fall into the same category? How can such concept gain legitimacy? The result shows that by talking about a concept, in this case, Lean, as something that leads to a better and more efficient organization, without for that matter have to set a defined content of the concept you still can present the process as one concept. Tough the concept will be practically blank. But there is still a rhetorical value in the concept of Lean. The organization institutionalizes the concept and obtains in this way legitimacy from its surroundings.

The water tower in Uppsala city forest was built in the late 1950's in what is now a nature reserve. The unique place was supposed to be visited by people, which is currently not the situation. This bachelor thesis aimed to perform an analysis and make a design proposal for the environment surrounding the water tower. The analysis was performed using the methodology previously described by architect Arne Branzell. The methodology focuses on how a space is perceived by a person moving through it.

AbstractSweden is a country with good reputation when it comes to questions aboutequality. The definition of equality is not always explicit though. The aim of thisthesis is to examine what Swedish equality is and what it should be. By studyingdescriptions of equality and discrimination in the political programs of the partiesof the Swedish parliament from the sixties until today, I examine which groupsare included and excluded from the concept of equality. The analyse shows thatthe concept initially was only referring to class matters.

J.O. Mallander?s Extended Play (1968) is a sound recording, a readymade, of the counting of votes in two presidential elections in Finland, during 1962 and 1968. A voice repeats monotonously: ?Kekkonen, Kekkonen, Kekkonen, Kekkonen, Kekkonen?? Although the Finnish president Urho Kekkonen represents, almost personifies, the politics of the post World War II period in Finland, Extended Play does not explicitly address the political. Rather, as this essay argues, it engages in the discourses of power and politics by providing a temporalization of its fixedness, or what Jacques Derrida terms the proper.Extended Play is, in parallel with Derrida?s critique of western metaphysics, a deconstruction in sound that challenges the state ideologies conveyed in the process of the counting of votes, where the presuppositions of the presence of the voice characterizes the ambiguities of power that Kekkonen?s politics of neutrality represent.Mallander?s readymade emerges as a double of the game theory strategies of the Cold War, a mimetic surplus of the administrative control mechanisms of sound recording.

The purpose of this study is to describe the All inclusive concept and to what extent it can be described as sustainable from economic, social and environmental aspects. The empirical study is based mainly on qualitative interviews with four respondents. Two of the informants find the All inclusive concept to be sustainable while the other two are critical to the concept. In the discussion the essay writers argues around the empirical results of the study and how the All inclusive concept possibly could become sustainable. To consider the All Inclusive concept to be sustainable, it is important that the economic, social and environmental aspects are integrated with each other at the destination..

The Master Thesis has been carried out in cooperation with Silva Sweden AB and the objective was to develop a new product concept within the product category for everyday exercise. The purpose of the thesis was to use and analyze methods and tools which aid creativity and concept creation in order to make method recommendations for future projects.During the thesis a number of customer needs were identified, which in turn were translated into 20 concepts. On a concept decision meeting a pedometer-based concept was chosen for development. The new pedometer is in addition to counting steps also able to measure and calculate the user?s total climbed height during a day and present this graphically in comparison to famous monuments or distances.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Den klassiska approachen till navigering innefattar att agenten håller en intern representativ modell av omgivningen. Denna approach har emellertid många nackdelar, speciellt för dynamiska miljöer. En modernare approach är att förlita sig på den faktiska omgivningen istället för en modell av denna. Detta arbete presenterar en undersökning av navigeringsproblemet och hur väl det löses av agenter vars kontrollmekanismer utgörs artificiella neurala nätverk. Tillförlitligheten hos de två neurala arkitekturerna Extended sequential cascaded network och Self-organized recurrent network bestäms genom experiment.

The purpose of this report is to evaluate different methods for identifying states in robot models. Both linear and non-linear filters exist among these methods and are compared to each other. Advantages, disadvantages and problems that can occur during tuning and running are presented. Additional measurements from accelerometers are added and their use with above mentioned methods for state estimation is evaluated. The evaluation of methods in this report is mainly based on simulations in Matlab, even though some experiments have been performed on laboratory equipment.The conclusion indicates that simple non-linear models with few states can be more accurately estimated with a Kalman filter than with an extended Kalman filter, as long as only linear measurements are used.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.