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?".

Introduction: In this study an innovative and multimodal method in family therapy called NVR, Non-Violent Resistence, is examined. NVR is an approach developed by Haim Omer, professor in psychology at the University of Tel Aviv. This approach is described as coming from the ancient ideological roots used by Gandhi in the Nonviolent resistence of oppressive regimes. NVR advocates that the parents give up the desire to control their children. Instead parents should take control of their own lives by actively resisting any behaviors of the child that are damaging.

Under höstterminen 2013 har Stefan Erlandsson och Louise Andersson, designingenjörsstudenter på Högskolan i Skövde, utfört ett produktutvecklingsprojekt i samarbete med entreprenören Lars Willebrand. Målsättningen för projektet var att utveckla ett lyftverktyg som ska komplettera Willebrands produktserie bestående av; travers, svängkran, plåtbyrå och lyftverktyg. Lyftverktyget ska vara anpassat för att användas i kombination med en plåtbyrå, vilket innebär att det kommer användas till att lyfta material från höga och låga höjder. Lyftverktyget måste därmed konstrueras i syfte att underlätta för användaren och undvika arbetsskador som kan uppstå vid dessa lyft. Lyftverktyget ska även kunna anpassas till kunder som endast avser att lyfta skivformade produkter i midjehöjd.Projektet inleds med en förstudie där mycket fokus läggs på ergonomi och användaren.

The aim of   the study has been to examine the duality that I seemed to find in Karin   Broos works, primarily on the basis of her renditions of nature. The   objective is to study the duality on various plans and to examine which   traces of Intertextuality that may exist.In the study of the duality   I have taken note of how nature is presented in terms of style and form, as   well as that I have seeked cultural references pictorial and symbolic. I have   also examined the images with reference to Intertextuality. The following   questions has been applied during the work:  How is nature produced in the paintings?  What place occupies nature in relation to the people, in the works?  What is being communicated by nature's participation in the works?As a method, and as a   tool for analysis and interpretation of selected works, I have chosen to use   Panofskys iconological interpretative method. As a guide to seek relations of   intertextuality the theories of  Julia   Kristeva has been useful, which  includes thoughts  that new images are created or re-created   in relation to other images all the time and in new contexts.As a result of the   study I have found some kind of expression of balance, though it did not   seemed to look that way from the beginning.

Sweden is the country that has got the largest amount of elderly in the adult population in the world. The physical activity level decreases as we grow old and we experience muscle mass loss and a bone density reduction. This leads to an increased risk for falls and subsequent fractures. The purpose of this study was to investigate whether an exercise program could affect muscle function and balance ability to prevent falls. 17 women (age 64-79) participated in this study and was assigned to a control group (n=7) and an intervention group (n=10).

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

Coastal areas are popular for housing, both for permanent living and holiday houses. At the same time, thin sediments and small storage capacity in the bedrock makes the ground water resources limited. The limited ground water resources combined with too large withdrawals of ground water makes salt water intrusion a problem in many coastal areas. This study examine the risk of salt water intrusion in drinking water supplying wells on the island Södra Finnö in S:t Anna archipelago, Östergötland, Sweden. A calculation of the relation between ground water recharge and withdrawal is obtained to analyze the ground water balance in the area.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The aim and purpose of this paper is to identify and investigate the effects of affirmative action as a tool to improve the equality of the sexes in a male dominated organisation such as the Swedish armed forces. The study takes a qualitative approach, using feminist theory as a point of departure. Primarily socially based differences between men and women are identified and the resistance towards change is taken into account.To understand the impact of affirmative action I have observed the political debate on the subject and contrasted it to the ongoing debate from within the armed forces. Extensive interviews have been held with both men and women from varying ranks and ages to understand what the overall opinion of the method is.My results show that there is a widespread animosity towards affirmative action as a method of improving equality. Both in the political debate and within the organisation in question.

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

Patients in intensive care are often intubated, and therefore unable to speak, which leads to difficulties in communication. The ICU is a very stressful environment and can be experienced as foreign and frightening by both patients and their close ones. The ICU nurse?s caring responsibilities includes both the care of the critically ill patient and the support of relatives who are often in shock. This balance is not always straightforward, and acting professionally in both instances can lead to problems.

I have been inspired by the Do It Yourself movement. DIY builds on the creativity of the individual, one?s capacity for initiative and one?s desire to realise one?s ideas. I have been inspired by sheets of pattern paper used in the manufacture of clothing, and my line of furniture is based on two-dimensional patterns of furniture. The sections of the pieces of furniture are printed on and relate to a standard sheet of plywood.

Context: During the 21st century several alarming reports have been published that deals with the depletion and pollutant of the earth by human interference. The earth is an ending resource and so are the mountains and bedrocks which are continuously mined in order to harvest its minerals. The idea behind Urban Mining is to (re)invent processes enabling further purpose for materials both from old deposits and new products providing secondary raw materials and energy. This thesis aims to investigate the challenges and opportunities of how firms and organizations can and will be able to strike a better balance between product-/service systems, economic growth and environmental stewardship in the context of Urban Mining as an approach. With the innovation of processes, technology, business- planning and creation in focus.Objective: How to future proof a business model for Urban Mining by the usage of business model design.Method: This thesis will be conducted using a case study approach, meaning that it will incorporate qualitative, exploratory and descriptive characteristics - aiming towards enabling both applied and fundamental research.Results: The result evaluates the business model element differences between traditional C&D industry and Urban Mining industry.

The purpose of this thesis is to examinethe possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.

This study, entitled A constant balance ? Gender equality work in an organisation dominated by women and an organisation dominated by men focuses on attitudes towards gender equality issues in two organisations ? one that is dominated by women and one that is dominated by men. The study is based on the Doing gender theory, which primarily means that gender is something people do, it is constantly changing and it depends on the surrounding context.The organisations in the study are both working with gender equality issues, but the attitudes towards gender equality work are ambiguous. The primary gender equality issue in both organisations is to increase the number of employees of the non-dominant gender. The gender equality work in both organisations is formally supported but it is also being met with informal resistance.