This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Background: Triage is the sorting of patients according to the severity of medical assessment. Triage has a long history of use in Anglo-Saxon countries but is a fairly new method in Sweden. Researchers have described the Manchester triage group method (MTS) and a literature review of the concept; working contentment and competence focusing on triage. Aim: The ambition with this study was to describe a number of triage nurses working conditions. The research questions were; working with MTS- does it bring work contentment? What kind of competence is needed? Method: Data was collected from 74 triage nurses by a questionnaire containing 37 questions and two questions provided the nurses the opportunities to describe their triage experiences.

Swedish Armed Forces are according to their development planning process taking actions to establish a new joint unit (SWEWOSE), with electronic warfare capability. SWEWOSÉ S main task will be designated to produce electronic warfare libraries for electronic warfare systems within the armed forces. The unit shall have capability to support with libraries in any state of conflict situation even if the supported unit with library needs conducting operations abroad.This essay examines the requirements that justify the establishment of a new unit in times when the armed forces conducting reorganizations and cutbacks in both economy and personnel.The possibilities to buy complete system solutions from an external supplier are examined. But also what kind of library support model that is to prefer according to the demands that the Swedish Armed Forces desired, in terms of capability in platform protection and battle space awareness.The results show that the demands that the Swedish Armed Forces has decided, best will be ful-filled and justified by a national electronic warfare unit, with library production as a main task..

The purpose of this paper is to investigate what consequences the discussed Balken-case have had with regards to freeze-out prices decisions for cash bids. In order to evaluate this, a comparison with a previous study is made. Last but not least, the aim is also to see what kind of arguments the minority successfully can make use of in order to reach a higher freeze-out price nowadays. Underlying the results is basically an empirical survey based on arbitrations disclosing the tendencies after the Balken-case compared to before. The empirical investigation shows that practice has become more clear and uniform after the settlement of the Balken-case where a movement from theoretical values towards market prices is recommended.

Web 2.0 is a relatively new concept which has made significant progress on the Internet. More recently, corporations as well have begun to get use of the different types of applications that are assigned to the Web 2.0. Organizations are primarily interested in making use of Web 2.0 in two areas: inside the company to increase efficiency and productivity, and from the organization to the customer to improve revenue and customer satisfaction. We have chosen to take a closer look at this last area, as can be seen as a CRM context. Our interest is to investigate how such a context may change by implementing some kind of Web 2.0 technology.

AbstractThis thesis discusses ideological and rhetorical change of the Moderate Party of Sweden. The aim of the thesis has been to study the party during a time-span of almost 20 years, trying to identify changes related to each of the three party leaders.A hypothesis was developed, suggesting that the three party leaders each represented a different kind of ideology namely neo-conservatism, neo-liberalism and social liberalism. By studying newspaper articles and protocols from the Swedish Parliament, riksdagen, I was able to verify the hypothesis in all but the first party leader, Carl Bildt. It was showed that his ideology had more in common with New Right than with neo-liberalism.After identifying these changes I looked for explanations within Party Strategy Theory and Social Change Theory. My conclusions were that the changes could be understood by the great loss of voters in the election of 2002 and that agents within the Moderate Party acted upon the ambition to win new and old voters to the party, thereby recognizing the need for change.Keywords: Ideological Change, Rhetorical Change, The Moderate Party,Neo-Liberalism, Neo-Conservatism, Social Liberalism..

Because of my interest and experience within the field of children and teenagers with an antisocial behaviour and who are acting out I wanted to devote my essay to researching these children through the perspective of the teachers. In this essay I, therefore, interviewed 4 teachers with 4-16 years of experience within this occupation. The method I've chosen can be described as qualitative interview with semi-structured questions to enable the teachers to thoroughly describe their answers without diverting from the original question. The questions that form this essay are: What strategies do the teachers possess to enable stability, a safe work environment and enabling knowledge-sharing for the children that are acting out? What kind of tools do the teachers use when they work with children who are acting out? The results were analysed through the theory of socialization, which simplified can be compared with upbringing.

The aim of this study is to explore the fundaments of all psychoanalytic interpretative models, and especially the psychoanalytic literary criticism. Drawing from different fields as affect theory, neuropsychology and Lacan's structural psychoanalysis, strong evidence is found that language in itself contains and transmits affects.The empiric study indicates that different readers of a text, regardless of their interpretation of the text, show similar changes in mood as a function of the text. This seems to be possible as an effect of the separation of the sign between the signifier and the signification. And this supports that the signifier has some kind of direct access to the affects. This is due to the fact that the signifier belongs to the imaginary protolinguistic level while the signification belongs to the symbolic and linguistic level of a higher order.

AbstractTerrace III in the Birka Garrison. An analysis of function based on artifact quantification and find preparation. This paper deals with Terrace III in the Garrison of Birka, Uppland, Sweden. The main purpose is to investigate the function of Terrace III. The analysis consists of two parts.

The word mathematics is often associated to addition, subtraction, division or multiplication. This is not the kind of mathematics that belongs to pre-school. In my essay I have chosen to write about how mathematics is used in pre-school. In the literature it is written that the best way of becoming familiar with mathematics, is to integrate it in the every day life but that there are educators that use traditional mathematics education in pre-school. The questions I would like to answer are:1.

Summary The size of the Swedish dairy farms increases and also the demands for rational manage-ment of the herd without affecting the animal welfare enhance. One way to handle the manure in the cow shed alleys is to have automatic scrapers. In this system the scraper has to get rid of the manure somewhere. The most common way of doing that today is to let the scraper deliver the manure under some kind of gate or covering over the manure culvert. When the scraper goes under the gate or the covering there is a risk of squeezing animals and farmer.

AbstractIn this essay I am examining the representation of popmusic with particular focus on gender and identity in two youth magazines called Kamratposten and Julia. Using the method of Norman Faircloughs critical discourse analysis I have studied ten interviews with popmusicians from each magazine based on the theorys of representations, discourses within popularmusic and queer theory. The intention with this study was to examine how popularmusic is represented in youth magazines. If the magazines were reproducing femininity and masculinity in the interviews with the musicians, and in the representation of popmusic in the magazines. And also if there were any differences and similarities between the magazines regarding the representation of popmusicians.The analysis lead to the conclusions that how popmusic is represented in the magazines depends on what the magazines wan´t to represent on the basis of their target groups and ideologies.

The aim of this Master?s thesis is to examine the information needs of gay, lesbian and bisexual adolescents? when they are coming out. I also examine what kind of information they seek and where they might find this information. The purpose is also to examine what role the public or school library plays. The study is conducted through qualitative interviews with gay, lesbian and bisexual adolescents?.

This study investigates how tagging is being used in a new way when members of a Swedish dating site get to tag themselves in an act of self-presentation with the aim of meeting new people. In the study seven members of the dating site Mazily were interviewed about their self-presentation, tagging and identity formation there. The questions concerned how they formed their own tags, but also how they interpret and use other members' tags in their search for a potential partner.I have been using queer theories for this study, in order to find out what kind of norms and structures that lie behind and affect the members' behaviour on the website. My study finds that the interviewed members to a high degree reflect about both their own and other members tagging and self-presentations. Although they spend quite some time trying to analyse other people on the website they have a great sense of understanding that a person may give two very different impressions on the site and offline.

The aim of this Master?s thesis is to examine seven public librarians? attitudes towards manga as a new kind of literature in public libraries. Manga is an art form, originally from Japan, but in recent years manga has become very popular in the Western societies. The main issue of this thesis is how the librarians? look at manga and what they think about manga.