Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

The background to this final thesis is that our mandator, A-hus, was interested to examine which roof system that would be most appropriate to their types of houses. To investigate this, we first conducted an evaluation of the most commonly used roof systems in Sweden today: decking, board, roof cloth and prefabricated roof cassettes.To gather information about the different systems we have conducted interviews with several professionals within the construction industry, done an extensive literature study, and gathered information from the Internet.Based on the evaluation of roof systems and the literature, we analyzed advantages and disadvantages of the roof systems from three main perspectives: system characteristics, economics and other characteristics. We found these perspectives to be the most relevant when selecting a roof system.The main perspectives comprise three categories which are graded. These grades are then added together for a score for each main perspective and a total score for the three main perspectives. Then we compared the systems and, based on the scores, suggested one roof system as the most suitable for A-hus.Our result suggests that the prefabricated roof cassettes probably is the best solution for A-hus, but only if it is possible to standardize the cassettes and still maintain the flexibility to match A-hus? house types.

In this study we wanted to have a closer look at how a specific working team of pedagogues in the senior part of elementary school works with student influence through a pedagogical concept created by themselves. We have used qualitative interviews as a method to achieve relevant information from the pedagogues, and from students teached by the same.The purpose of the study was to investigate how the working team, through the concept, pursue real student influence within different school subjects and how the individual student is favored in his/her learning process. Another intention was to find out to what extent the students experience this influence. We also wanted to elucidate the advantages as well as the disadvantages of this concept, and to shed some light on how the informants view the future development of the concept.The result shows that consensus prevails to a large extent among teachers and students regarding the signification of real student influence in the everyday learning situation. It also appears that the students? abilities to exercise influence vary between different school subjects.

Vegetation is a much appreciated element in our outdoor environment that has many advantages as well for the climate as for people?s health. However in some types of environments vegetation may be problematic. Especially in urban areas with limited space, solid surfaces, pollutions, and warm and dry climate. In these environments vegetations may have difficulty surviving and moreover it may have a negative impact on the environment around it.

Abstract: Purpose: The purpose of this study is to describe the situation for independent hotels. With a thorough case study of ?The Grand Hotel in Lund? ,our intentions is to gain knowledge about the demands a hotel must keep up with in order to be a successful independent hotel, in a market dominated by chain-constellations. Methodology: An abductive method is used as the study form the basis for hypothesis. The first part of the thesis, which describes the line of business, is based primary on secondary data.

This study is based on discussions among Swedish brass teachers about teaching other brass instruments than their main instrument. Why do some choose to teach only with the help of their main instrument while others use their secondary instruments as well? What are the advantages and disadvantages and how do they look upon other ways of thinking in this matter?In addition, the study examines brass teachers? views on the balance between pedagogical and instrumental skill, as well as their views on teaching sound, technique and expression in relation to the age of the student.A questionnaire was used and anwered by 24 teachers with teaching experience in municipal music schools ranging from 7 months to 35 years. The results indicate that pedagogical skill is always important, whereas the importance of instrumental skill increases as the student gets older and more experienced. The advantage of teaching with the help of the main instrument is that one always keeps a high musical and technical level.

Animal-assisted therapy had its large breakthrough in the 1960-ties when a psychiatrist named Boris Levinson discovered the great advantages of involving animals in the treatment of patients. Therapy with animals involves that animals are used in a systematic way, in a person's process of treatment. The most distinguished companion animal used within this area is the dog, but horses, cats, rabbits, birds, dolphins and the most common farm animals are used in animal-assisted therapy. Most animals that are to be used for this specific purpose need to be trained in order to maintain their physical and mental health, but also to minimize the risks for the people that are involved. Most studies within this research area are focused on the positive effects on the patients and less on the effects on the animals.

The purpose of this study was to find out what some young adults who have grown up in Husby themselves for perception of the area, what do they think they brought with them of their childhood there, and find out what they think others do not live in Husby has view of the area. In our study we also tried to find out what the young adults raised in Husby think about the media's influence on public perception of the area Husby, and what they think about the neighborhood's future. The main results that we believe we have come up with is that the media seems to have a big role in the creation of our beliefs. The respondents indicate that they think the media portrays an unfair picture of the suburb and its inhabitants. We believe it is very important that people meet to avoid the categories "us" and "them" to be formed.

The purpose of this thesis is to investigate and clarify the facts surrounding one of Vattenfall's district heating plants; The "solar field" and associated rock cavern in Lyckebo, Storvreta. The plant was built in the '80s by the formerly municipal utility,Uppsalakraftvärme AB, as an experimental building. A ground water filled cavern would serve as seasonal storage of solar heat from an adjacent solar field. Since both the energy company and the facility itself has undergone major changes over the past 30 years, there was a great need to gather facts in order to provide a picture of its current condition and potential for continued use. The thesis investigates the plant's history and problems with the rock cavern losses, and how the operation developed. It also presents the calculations regarding the possibilities of again supplementing the facility with solar energy - which is not the case today - as well as the economic conditions for it. Regarding a re-launch of solar energy, primarily a concentrating solar collector has been studied, as it has the advantages of an integrated control system.

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

The production of oilseed rape is an important issue in Sweden and those who never have grown oilseed rape (OSR) are now willing to try. It is always a risk to grow oilseed rape, specially winter OSR, because of outwintering. This risk increases as you go north and therefore establishment and autumn growth is very important. These are some of the reasons that I have chosen to write about the establishment of winter oilseed rape in Middle Sweden. There are many factors that influence the outcome of the establishment, e. g.

In recent decades, the concept of corporate culture has emerged as an increasingly important factor in the business world, as evidenced by a rise in research and efforts to direct it in various ways. The pandemic has led to significant changes in work processes and office environments as operations shifted to remote work. The purpose of this report is to investigate the impact of remote work on corporate culture and its potential advantages and disadvantages. Additionally, the report aims to analyze how corporate culture currently looks, considering the potential presence and adaptation to hybrid work. Based on a multi-case study, it includes interviews with ten individuals from five different organizations.

Partnering is a collaboration method where the contractor and the client work together, based on a mutual trust towards each other and with a common goal for the project. The method originates from the United States where it was early adapted by the U.S. Army Corps of Engineers. It later spread internationally where the United Kingdom and Denmark were early in Europe to see the potential with partnering, to help aid with the issues they were having where construction projects kept running late, going over budget and lacked in quality. By using partnering you can achieve a shorter building time, improved work relationships and enhanced efficiency and cost effectiveness.

Colour has encountered to be a significant part in marketing, which advantageously can be used in todays competitive market. Therefore, the purpose of this study is to analyze the colours varying associations and present ideas how colours can affect the hotel business. In coherence with the purpose we deveoled the research question, which resulted in following: How can hotels affect their servicescape and identity by the help of colour?The study has a qualitative method that began in an empirical problem that has been tested against theory, which subsequently developed the research question. This implies that our study alternated between induction and deduction.