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Popular Abstract in Swedish From an economic viewpoint, derivatives and credit-extension instruments are the basic building blocks of all financial instruments. By structuring these building blocks in various combinations, it is possible to attain the economic substance of any conventional financial instrument – regular shares or bonds, as well as more complex financial instruments such as contingThe aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportuni

The present work was aimed at developing industrial S. cerevisiae strains with improved tolerance to two types of stressors encountered during the fermentation of lignocellulosic biomass that affect ethanol yield and productivity, namely hydrolysate-derived inhibitors and high temperature, and at understanding the response of yeast and mechanisms of adaptation to such stressors. In one part of the

This thesis is based on five studies. It includes the characterization of lipid micro emboli in shed mediastinal blood during cardiac surgery. The reuse of blood directly by cardiotomy suction is a common practice in order to reduce the need of blood transfusions. In shed mediastinal blood we showed that there is an abundance of lipid particles in the size range of 10-60μm. These lipid particles a

The purpose of this report is to evaluate the safety of life during evacuation from the icebreaker Sankt Erik in Stockholm in the event of fire onboard. Sankt Erik was decommissioned in 1977 and operates since 1980 as a museum under the Swedish Maritime Museum in Stockholm, moored at Galärvarvet. Being a museum no major alterations to the structure are allowed. Furthermore, the majority of the mat

Synchrotron radiation sources have greatly contributed to the progress in many fields of science. The development of the storage ring technologies have made possible to obtain very low emittance electron beams, which together with the use of undulators allow to guide a very high photon flux into a very small beam size required by the experiments. Development of sources has been accompanied with eq

Amphibians are globally among the most endangered taxonomic groups of vertebrates. This is partly due to the chytrid fungus Batrachochytrium dendrobatidis (Bd), which causes the disease chytridiomycosis, that have led to eradication of more than 90 species of amphibians worldwide. The spadefoot toad (Pelobates fuscus) is one of the Swedish red listed species (VU) that are at risk of being affecte

This master thesis is a subproject of a research project run by Markaryds Metallamatur AB (MMA), the department industrial production at Lunds Technical University, Chalmers Technical University, The University at Halmstad and Oerlikon Balzers Sandvik Coating AB. The research project includes research about material properties, machining and a cost analysis of different brass compositions, primari

This project is a collaboration with Electrolux, KTH Royal Institute of Technology and the School of Industrial Design (Lund University). The goal of the project was to investigate new ways of cooling an individual, to ultimately result in a product proposal. We have all experienced heat waves in the summer, which can affect us even in our homes. In addition, typical home activities such as cleani

Throughout history, people have always been faced by difficulties regarding their physical conditions. Vision of sight is no different and poor eyesight has certainly hindered a lot of people from achieving their goals in life. To this day, this still holds true and many people around the globe are affected by some sort of visual impairment. The purpose of this study is to describe and to determ

Purpose: The purpose of this thesis is to increase the effectiveness of the case company, Alfa Laval’s, inventory management by finding challenges, opportunities, and gaps within its current inventory management practices. Background: An essential part of an organization’s planning and control is inventory management, which helps manage supply and demand uncertainty as well as mismatches in upst

John Cassian’s writings reveal an extensive education. In his works, he reflects on his own education, such as a case of mnemotechnical distraction, and also provides education for his readers. But it is also clear that he employs his own rhetorical education by using conscious rhetorical strategies. This third aspect is the focus of this article. In Late Antique higher education, the chreia was o