This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

I det här arbetet har jag undersökt möjligheten att synkronisera lagrad kalenderdata mellan två olika system.Mitt arbete beskriver ett API, som i ena änden kommunicerar med Xcerion Baxide-Web Services, och i den andra änden med en mobil enhet med implementerat stöd för Exchange ActiveSync (t.ex. en iPhone eller Android).Med hjälp av Exchange ActiveSync-protokollet kan man synkronisera bland annat kalender, kontakter, e-post, anteckningar och påminnelser mellan flera klienter genom en Exchange Server. Dock hamnade all implementation utöver kalendersynkronisationen av Exchange ActiveSync redan från början utanför examensarbetets ramar.Microsoft tillhandahåller en mycket detaljerad dokumentation över Exchange ActiveSyncprotokollet. Dessutom, bland annat med hjälp av Microsoft Exchange Server 2010 och programmetWireShark kunde trafiken från en redan fungerande implementation av protokollet avlyssnas.Kommunikationen mellan en klient och en Exchange Server kan antingen ske över HTTP eller HTTPS där data transporteras kodat i WBXML. Av säkerhetsskäl är det dock rekommenderat att en Exchange Server inte tillåter trafik över HTTP.Innan själva implementationen analyserades protokollets struktur samt vilka nödvändiga metoder som behövdes för kalendersynkronisationen.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

Glulam is a product that was engineered to make use of timber in a more efficient way. Bychoosing timber of similar quality and discarding natural defects during production, thedevelopment of a stronger cross-section is achieved.Carbon fiber is a relatively new material with a high tension capacity. This feature is used toexamine how the bending capacity of the beams improve by adhering carbon fiber laminateson the lower edge of the beamsThe strength of the material is tested with three experiments: carbon fiber on the bottom of thebeam (a), carbon fiber attached to the lower sides of the beam (b) and carbon fiber in thebeam, covered with a layer of wood (c)The results show that the first case, where the carbon fiber is attached to the bottom of thebeam, gave the best result with an increase in capacity of 59 % compared to the nonreinforcedcontrol. The other two cases also show an improvement in capacity, beam-type 3had a capacity increase of 47% and beam-type 4 increased with 25 %Tests were also made with glulam beams reinforced with fiberglass, but these tests were notanalyzed in depth because the purpose was to compare the capacity to carbon fiber. Thisbeam improved its capacity by 40.3%.The tests show that carbon fiber as a reinforcement material for glulam is a good choice whenthere is a requirement for stronger cross-sections in both new production and renovation ofold buildings.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

In modern military operations the requirements of transmitting large amounts of information have increased substantially during the last decade. This increases the demand for high-capacity radio networks. It is also very important that military decisions are made on recent and correct information and this implies that low and known delays are required. The existing military radio ommunications, within the Swedish army, do not meet the requirements for capacity and delay. We have investigated how the capacity and average delay can be improved in an Ad Hoc network with STDMA by using antenna arrays.

This thesis takes as its starting-point the different stands on the ever ongoing growth of multinational corporations (MNCs) and its consequences. Two opposing branches of theories, arguing that the establishment of MNCs in developing countries is good respectively bad for these countries, are tested for the aspect of state capacity. A quantitative method is then used to test if there exists such a relationship at all and if so, which of the two notions that are right.The presence of MNCs is measured as FDI of GDP while state capacity is defined as a combined index for three of ICRG's Political risk indicators. The two variables are analysed, mainly by cross tabulation, using an extensive dataset of 130 developing countries measured for a period of 20 years.The outcome is though ambiguous: No solid correlation can be found, but countries with a higher rate of FDI of GDP tend to have a slight worse rate of state capacity throughout the analysis. Thus the result points in favour of the notion that MNCs are bad for developing countries? state capacity.

This report describes a bachelor thesis work performed at the cloud storage company CloudMe in Linköping, Sweden. The storage service provided by CloudMe allows users to access their files seamlessly from multiple units at the same time. In the cloud there is storage provided for contacts, calendar and e-mail, which is data nowadays normally used by smart phones.Exchange ActiveSync is a protocol developed by Microsoft which, among much more, provides functionality to synchronize the previously described data. This protocol is supported by the smart phone developers and the ability to synchronize over the exchange protocol is implemented in products by default. Due to this fact it would be preferable to implement support for synchronization from CloudMe to phones over this protocol.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

Den här rapporten presenterar examensarbetet utfört på Sekonden IT AB, vilket gick ut på att utveckla en lösning till Sekondens synkroniseringsproblem med kontakter i Exchange. Syftet med den här rapporten är att beskriva hur jag har gått tillväga för att lösa Sekondens synkroniseringsproblem, vilka hinder jag stött på och hur jag löste dem.För att utveckla en lösning till Sekondens synkroniseringsproblem behövdes en testmiljö sättas upp, liknande Sekondens servermiljö. En stor del av examensarbetet handlade om att få flera olika program att fungera tillsammans, vilket ledde till att jag spenderade mycket tid på installation och konfiguration. Jag har utvecklat en lösning som bestod av; en webbtjänst för att utföra synkroniseringsuppgifter, en Windowstjänst för att kontinuerligt anropa webbtjänsten och ett gränssnitt för synkroniseringsval, placerat i Sekondens intranät..

Crossfit is a recently developed form of training which is based on a number of functional resistance exercises performed at high intensity, often to the point of muscular failure. Crossfit has since its introduction 30 years ago, reached vast popularity all around the world, including Sweden. Its practitioners considers Crossfit to be an effective training method for achieving a functional and total trained physique thru improvements in VO2max, muscle strength, endurance, balance and speed. Few scientific studies has been published in the subject which is why this study sets out to examine the effect of Crossfit on VO2max (measured with Åstrands submaximal cyclingtest), maximal strength capacity in lower- and upper body muscles (measured with 1 RM tests in bench press and leg press), rapid strength capacity and strength endurance capacity in upper body muscles (measured with push-up test in 30 seconds) and explosive strength capacity in lower body muscles (measured with sergeant jump test). Five women with an average of 33(±5) years of age all new to Crossfit, performed these tests at two separate occasions with a training period of four weeks consisting of 12(±3,67) Crossfit sessions in between.The result showed a significant improvement in the maximal strength capacity of the leg extension muscles (p=0,025).

The purpose of this examination was to se how exercise affects the learning capacity. In this work I have chosen to integrate natural science with sport and the target group was a primary department. The two areas I integrate with sports were: the digestive system and knowledge of deciduous trees. I split the class in two different groups. One group got to have a theoretical lesson and the other one got to have an exercise lesson.

The goal of the society to increase the proportion of renewable energy has led to an increased demand of bioenergy e.g. forest biomass. However, there are concerns that removal of biomass will lead to decreased base cation concentrations in the soils and acidification of streams. In order to find in which types of landscape removal of branches and tops could have such negative effects, this study aims to analyse the relations between pH-sensitivity and landscape variables in the Bothnia Bay water district. GIS and digital geographical data were used to analyse the landscape in subcatchments.

Results have shown that flow batteries may be a solution in the future as an effective and environmental friendly method to an energy storage system (ESS). The technology is reliable and has a high efficiency that comes with low energy losses and a long lifetime. The range of possible fields is suitable for cutting energy peaks in the power grid, by always have a ready and available energy storage that balances the production. By comparing the advantages of flow batteries with conventional batteries it is mainly the fact that they can conserve energy for a long time without being self-discharged thanks to that the storage capacity is in principle endless and limited by the size of the electrolytes tanks that makes them a great energy storage system. The batteries won?t take any damage or decrease in performance when charging or discharging it or if you exhausts it to 100 % and leave it discharged for a long time.