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The aim of this thesis is to present a proposal for an evolved SQAD (Safety/Quality Assurance and Demonstration)-methodology. SQAD is a Safety Case-based methodology with the main purpose of supplying an effective tool for organizing and demonstrating system safety. Just as Safety Case, SQAD is designed to be a document that proves series of claims with the purpose to declare a system safe. This t

During the late 20th century the bookmarket has undergone several major changes. Economic difficulties, tax reforms and countenance politics have made the market what it is today. Best selling books have larger share of the market at the cost of higher quality literature and this may result in fewer published titles. Poetry is a genre that is representative for quality literature and is considered

Från och med 2007 omfattar reglerna om uppskov med kapitalvinstbeskattning vid köp av ersättningsbostad i 47 kap. IL även ursprungs- och ersättningsbostad utanför Sverige men inom EES. Uppskovsbeloppet räntebelades 2008. Räntan tas ut genom att den skattskyldige årligen tar upp en schablonintäkt motsvarande 1.67 procent av uppskovsbeloppet till beskattning i inkomstslaget kapital. Den som innehar The rules regarding deferral on capital gains arising on sale of residential property in chapter 47 of the Income Tax Act are since 2007 applicable when a taxpayer buys or sells a residence within the EEA. Further, from 2008 everyone with a deferment have to pay an imputed tax on the deferred capital as a form of interest. A revenue equivalent to 1.67 % of the deferred capital gain will be taxed a

This thesis is about the licensing system of the Creative Commons discussed from the perspective of the theory of the commons mostly as formulated by Elinor Ostrom. The work is started by describing the concepts and theory of common pool resources and regime of the commons for production and distribution of these resources. The main characteristics for successful traditional commons – efficiency,

Genom inkomstskattelagens 40 kap har bland annat möjligheten att göra avdrag för tidigare års underskott begränsats. Lagstiftningen har instiftats för att hindra att en kombination av möjligheten att rulla underskott fram i tiden och möjligheten att resultatutjämna inom företagsgrupper utnyttjas på ett inte önskvärt vis. Vad som avses att hindra är att dessa möjligheter ger upphov till en systematThe 40th chapter of the Swedish Income Tax Act (Inkomstskattelagen) limits how corporation can make tax deductions for tax losses carried forward. The regulation aims at stopping undue exploitation of the combination of the possibility to balance losses carried forward with future gains and the possibility to group consolidate for tax purposes. What the legsislator wants to stop is the systematic

Denna studie är baserad på att förstå om det finns en influens från andra ädelmetaller, industrimetaller och vätskor på variationen i guldpriset. Studien ger ytterligare ett alternativ på forskning om vad som influerar guldpriset och tordes vara unik. Regressionsanalys används för att se om några av metallerna eller vätskorna kan förklara något av variationen på guldpriset. Av samtliga testade, vi

Syftet med detta arbete är att jämföra terrängtypsklassningar baserade på data från satelliterna Landsat och SPOT. Resultatet utgör underlaget för de slutsatser som dras angående de olika klassningarna, och om de fördelar respektive nackdelar som finns vid användande av de olika scenerna baserade på data från respektive satellit. Klassningarna sker digitalt med maximum-likelihood metoden, och som The aim of this work is to examine the quality of digital terraintype classification using 3-bands multispectral data from the Landsat and SPOT satellites. The resulting classifications are compared with each other using different verification methods based upon ground truth data from field studies and infrared aerial photographs. The results from the verifications indicates that it is possible to

This is the result of a field study performed during July -September 1990 in Bakel, eastern Senegal. The village Bakel is in a semi-arid region with low agricultural productivity as a result of drought, degraded soils and excessive rainwater runoff. The thesis presents environmental conditions of the region and the water harvesting techniques introduced by a Swedish funded reforestation project. A

The purpose of the investigation was to explain the genesis of transverse ridges in the south Bolmen area, western Småland, south Sweden. A geomorphological map was made of an area with 39 transverse moraine ridges and a sedimentological study was carried out in one of them. The ridges were interpreted to be made out of mass movement till which was deposited supraglacially in troughs of a stagnant

The river of Bråån is heavely polluted by nutrient leakage from arable land. The aim of this study is to propose measures designed to reduce nutrient transport within the dranaige basin (165 km2). Leaking areas of the arable land were located and measures were suggested where they would be most effective. The west part of the basin tends to leak more through the soil profile as a result of very in

Den här uppsatsen grundar sig på en översättning av sex olika artiklar med operativa riktlinjer för Unescos konvention om skydd och främjande av mångfalden av kulturyttringar. Uppsatsen inleds med en källtextanalys som följs av överväganden inför översättningen samt några ord om översättningsstrategin som valdes med utgångspunkt ur vad som framkom av textanalysen. Uppsatsen avslutas med en översät

Syftet med uppsatsen är att undersöka om och i så fall hur revisionspliktens avskaffande har påverkat revisionsbyråernas arbete med relations-marknadsföring samt bibehållandet och skapandet av lojala kunder. Vår metod utgår från ett interpretativistiskt synsätt och vi analyserar med hjälp utav den hermeneutiska cirkeln. Vi använde oss utav en kvalitativ metod i form utav semistrukturerade intervju

The concept of adequate/reassuring (betryggande) safety in Swedish legislation for flammable liquid and gas is very hard to verify in established risk analysis methods. The difficulty lies in the fact that the concept of ade-quate/reassuring safety is only formulated in qualitative terms. The purpose of this report is to discuss and clarify how the concept of adequate/reassuring safety in parts of

The aim of this thesis is to make it simple and efficient to produce applications for smartphones. The main area of application is within the health care sector, where alarm receiving devices are needed to inform personnel of pending situations. Most medical alarm systems are unique and hence require a unique GUI (Graphical User Interface). However, at the core, the main functionality is to commun

In today’s dynamic market the use of knowledge about Human Factors is becoming a competitive mean to drive development and enhance usability. This Master Thesis is an attempt to study how increased machine reliance will affect the usability of equipment at Tetra Pak and also how Human Factors methods can affect and improve the development of new products and processes. The object of study is a n

Syfte: Uppsatsen har till syfte att undersöka hur styrelsearbetet har sett ut i nystartade innovationsföretag. Då det utförts relativt få undersökningar inom detta område, hoppas vi även kunna lägga grund för framtida forskning. Metod: Kvalitativ data har samlats in genom semistrukturerade intervjuer. En iterativ ansats har valts. Teoretiska perspektiv: Utifrån befintliga teorier för bolagsstyrnin

The very recent catastrophe in Fukushima Japan has led to new incentives for promoting electricity generation through renewable energies in Germany. In this article the economic implications of those incentives for one German federal state, namely Mecklenburg – Western Pomerania, are highlighted. By `diving´ into this region and by applying several different forecasting methods as well as question