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En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. Genom möjligheten till förlustutjämning kommer den skatteskyldige att beskattas för en genomsnittsinkomst i stället för de enskilda beskattningsårens varierande resultat. Möjligheter till förlustutjämning medOne of the most important concerns for a company is balancing loss, i.e. loss reported for one year, against future profits in following years. Through the possibility of loss compensation, the taxpayer will be taxed for an average income instead of the varying results of individual tax years. Loss balancing begets a problem - that it can be used for tax evasion. A new company owner can pay less

This master thesis has been carried out in collaboration between Lund Institute of Technology and the department Kitchen&Dining at IKEA of Sweden in Älmhult. The aim for this project has been to develop new products in the kitchen in hence to make everyday life easier for people above 50 years and at the same time make it better for all IKEA’s customers. Enhanced general health conditions

This report presents the work developing a modular sailboat interior system that offers an easy and affordable way for recreational sailors to customize the interiors of their sailboats according to their different and changing needs. Cruising sailboats are like floating houses or cottages, with the difference that the interior is permanent. They have a long product life and often last for decade

Sammanfattning I samhället pågår det ständigt en debatt om den svenska sjukvården och dess knappa resurser. Debatten tydliggör ett aningen bristande intresse för hur de olika professionerna verkligen försöker sammanfoga sina prestationer mot det gemensamma målet, patienten. Därför ämnar denna uppsats att ta reda på samt kartlägga kommunikationen mellan två olika professioner. Detta görs i syfte Abstract The Swedish health system and its lack of resources is a much debated issue in today’s society. The ongoing debate demonstrates a lack of interest in the question of how the different professions actually try to focus their actions towards the common goal, the patient. For this precise reason this present study aims to examine and charter communication between two such professions. This i

Background: Supply Chain Management is receiving increased attention as companies are trying to remain competitive in a global and challenging environment. An important topic to consider when managing the supply chain is inventory control. Companies today have enormous investments in inventories, which means that there are potential improvements regarding tied up capital in raw materials, work-in-

Popular Abstract in Swedish I århundranden har vi människor fascinerats av flyttfåglar och frågat oss vart de ska, var de kommer ifrån och hur de hittar. Idag, tack vare forskning, vet vi mer om fågelflyttning än någonsin, men det finns fortfarande mycket kvar att ta reda på. Vadare som häckar i Arktis är riktiga långflyttare med många arter som flyttar mer än 10 000 kilometer varje vår och höst oThe phenomenon of bird migration has long fascinated us humans and it has prompted questions like where do they go or come from and how do they find their way? Arctic shorebirds are well known for their spectacular long-distance migrations with some species travelling more than 10 000 km every spring and autumn, and some even cover this distance in one single nonstop flight. The aim of my thesis w

Sverige ämnar bygga sina höghastighetsbanor som beräknas vara i drift 2035. Höghastighetsnätet löser kapacitetsproblemet i framtiden, Sveriges miljö-och klimatmål kräver mer järnväg och höghastighetsnätet kan öka tillgängligheten till möjliga arbeten inom 45 min restid (SJ u.å.). Många orter som ligger i närheten av den förslagna höghastighetsbanan önskar att ingå i höghastighetsnätet. De höga inSweden intends to build its high-speed railways, which are expected to be operational by 2035. The high-speed network solves the capacity problem in the future. Sweden's environmental and climate goals require more rail and the high-speed network can increase access to possible jobs within 45 minutes of travel time (SJ u.å.). Many cities that are close to the proposed high-speed railway wish

When installing new research equipment at the synchrotron research laboratory MAX IV, a final positional accuracy of tens of microns is usually needed. To obtain that accuracy, initial reference points must be placed within 2 mm from the nominal target points in CAD, in a process referred to as bluelining. It is currently a manual process where points from a virtual environment are transferred to

This study attempts to receive insights and thus, expand the general understanding of customers‟ perceptions and associations towards store image for grocery store in an emerging Lithuania market. The case study of Rimi Baltic company is taken as an example. Further on, a qualitative strategy is employed in this research. Information is collected by employing photo elicitation method, tw

In today’s rapid changing environment organisations are required to quickly adapt to the new market conditions. As a result, organisations strive to be flexible and be agile in order to cope with these conditions. Moreover, the introduction of new technologies and information systems has increased the number of middleware in IT architectures, which are considered monolithic and inflexible. SOA is

Under början av 1900-talet införde alla nordiska länder, förutom Norge, en möjlighet för frihetsberövade kvinnor att medföra sitt spädbarn i anstalten under straffverkställigheten. Regleringarna grundades på arvsbiologiska aspekter, då det var vanligt att de små barnen fortfarande ammades av sina mödrar och de var beroende av modersmjölken för att överleva. Med tiden har dock regleringarnas syfte In the beginning of the 20th century all Nordic countries except Norway introduced a possibility for imprisoned women to bring their infants with them during their sentence. The legislation was considered necessary due to the fact that the infant still was breast-fed by their mother. Child psychologist and psychoanalysist John Bowlby (from Great Britain) developed the affiliation theory during th

As the case of the Deepwater Horizon reveals, the consequences of an oil spill or any other marine incident can be devastating. Although pollution from ships implies a much lesser scale, nevertheless there must be maximum efforts for preventing the possible risks and consequences of marine casualties. For centuries salvors have remained the ones who will provide the fastest response to a ship in

Problem background: The past few years, banks have gone from only being lenders and borrowers of money to also cover a broad portfolio of offers to customers. Banks today supply their customers with several investment alternatives for the savings capital. It is a fierce competition at the financial market and the employees must continuously keep up to date with all the new information and knowledg

Vilka mangroverötter vill marina djur helst bo på? Stora delar av världens tropiska kuster är bevuxna av mangrove. Här vadar träden i vattnet och skjuter hela tiden ut nya luftrötter för att ta över ytterligare en bit hav. Inte så många skulle få för sig att snorkla på en sådan här plats. Gör man ändå det möts man, åtminstone i Karibien, av en explosion av färger och liv. Alger och mängder av fasEffect of habitat heterogeneity on marine epibiont assemblages associated with mangrove roots In coastal forests of red mangrove, prop roots extend into the seawater and serve as substrate for assemblages of algae and sessile marine organisms. These assemblages exhibit extreme variability on very small special scales – two neighbouring prop roots might be colonized by completely distinct assembla

För att en användare ska ha rätt att utnyttja ett upphovsrättskyddat verk krävs tillstånd från upphovsmannen. Inom vissa verksamheter utnyttjas stora mängder av upphovsrättskyddade verk som behöver klareras. Det kan vara tidskrävande och dyrt att införskaffa individuella tillstånd för dessa. De nordiska länderna har löst detta problem genom att införa ett avtalslicenssystem. Avtalslicensen är ett In order for a user to exploit a copyright protected work, permission needs to be obtained from the author. In certain fields, large amounts of copyright protected work are exploited. To acquire individual permits is both time consuming and expensive. The Nordic countries have solved this problem by introducing a system of extended collective licenses (ECL). An ECL is an agreement between an organ

Little is known about the long-term consequences of anorexia nervosa (AN) in terms of possible brain neuronal injury. We aimed at investigating whether women with adolescent-onset AN exhibit increased serum levels of neurofilament light chain protein (NfL), a biomarker for neuronal injury, compared with matched controls at 30-year follow-up. Blood samples were collected from 34 women with adolesce

Microfluidic soil chips render optical access to the naturally opaque soil systems and enable direct investigation of microbial growth and interactions in micro-structurally and chemically controlled environments. However, chemical analyses of these interactions at high spatial and temporal resolution are still lacking. Here we propose that the use of advanced microspectroscopy techniques, namely

Precipitation in arid mountainous areas is characterized by low rainfall intensity and large spatial heterogeneity, which challenges satellite-based monitoring by the spaceborne sensors. This study aims to comparatively evaluate the detection ability of spatiotemporal patterns and extremes of rainfall by a range of mainstream satellite precipitation products [TMPA, Climate Hazards Group Infrared P

Organic carbon burial in lake sediments plays an important role in the global carbon cycle, and is heavily affected by the terrestrial organic matter input. However, few studies have focused on long-term changes in terrestrial organic matter input to lakes in response to land-use changes. The aim of this study was to assess variations in sedimentary terrestrial organic matter over the last 1000 ye

Glaciers are one of the main sources of freshwater in cold regions. The glacier melting process can significantly impact the glacier mass balance (GMB) and contribute a large amount of runoff in cold regions. This study applied the recently developed semi-distributed glacio-hydrological conceptual model (FLEXG) to understand the glacier melting process and the effect of topography on GMB in the To