Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Försvarsmakten skall enligt regeringen utveckla tekniska lösningar för det framtidaledningssystemet som skall verka inom försvaret. Syftet med denna uppsats är att studera tillvilken nytta en försvarsmaktsgemensam teknisk arkitektur för stöd av ledning har för en chefsbeslutsfattning.Först introduceras det nätverksbaserade försvaret (NBF) och här beskrivs vad NBF egentligenkan innebära som metod för det flexibla insatsförsvaret. Därefter avhandlas vad ledningbetyder för Försvarsmakten med dess fyra faktorer: organisation, metodik, personal ochteknik. Slutligen beskrivs beslutsfattningsprocessen som ett avsnitt i uppsatsen då denmänskliga påverkan är en viktig del i ledningssystemet. Under arbetets genomförande harförfattaren intervjuat auktoriteter, bland annat från FOI och Handelsbanken, dessa personerhar genom sin medverkan genererat ytterligare kunskaper till uppsatsens arbete.Resultatet pekar på att en gemensam teknisk arkitektur mycket väl kan underlätta och förbättraen chefs beslutsfattning.

The aim of this paper is two-fold. Firstly, it is the production of a historical and chronological narrative describing the development of the Swedish Red Cross Hospital in Pusan during the years 1950-58. Secondly, it is the investigation of the objectives and aspirations of the organisations and institutions involved and how they affected how the hospital developed during the wartime years and up until the inauguration of the Scandinavian educational hospital, the National Medical Centre, in Seoul. Shortly after the outbreak of the Korean War in 1950 Sweden, a neutral nation, offered to send a contingent for the establishment of a 200 bed mobile field hospital which was to be subjected to the command of the Eighth US Army in Korea. In the end a larger semimobile evacuation hospital was set up in Pusan where both UN soldiers and PoWs were treated, and it came to be known as the Swedish Red Cross Hospital. The decrease in and finally the cessation of hostilities in 1953 opened up for treatment of Korean civilian patients and such work was conducted not only at the Swedish hospital but all over Pusan, though initially it was not formally sanctioned by American and UN authorities.

AbstractBetween 1989-1996 and 2000-2003 a civil war took place in Liberia. During the war many, many people were killed or were forced to flee. Another of the war's characteristics was the high number of women being sexually abused and beaten by the soldiers. The aim of this thesis is to analyze to what degree the peacekeeping personnel in Liberia, foremost staff working for the UN and agencies related to the UN, have implemented Resolution 1325 in their work. Resolution 1325 was adopted by the members of the United Nations Security Council in year 2000 and aims to increase the efforts made to secure women's rights and security in parts of the world where war and crisis prevail.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.

The Arctic region is rich in natural resources such as oil, gas, minerals and fish. Climate change causes the Arctic ice melt, making resource extraction possible as well as opening up new transport routes through the Northwest Passage and the Northeast Passage. This has led to competition and cross-border strife among the Arctic States. The two largest states in the Arctic are Russia and Canada, which are also members of the Arctic Council. Russia and Canada are at the moment involved in several disputes regarding the Arctic territory where the ownership of the North Pole is one example.

Background: It has become important to be able to take advantage of employees' ideas for organizations today.  The contributed ideas can be developed into innovations. However, there are difficulties for businesses to take advantage and develop the employee provided ideas. It can lead to a stop in the organizations development.Purpose: The purpose of this paper is to gain a greater understanding of how organizations can take advantage of the employees' ideas and develop them into useful innovations for organizations.Method: The thesis consists of precipitated studies from the three organizations, a manufacturing company, a service company and the municipality of Karlskrona. The paper is based on qualitative research by collecting valuable insights through interviews.Conclusions: In this study, it has been proven that organizations today have a magnified view of the concept of innovation. They have difficulties in implementing the concept in day to day operations.

This thesis has been carried out in cooperation with Burseryds Bruk AB.Burseryds Bruk is a company that manufactures steel strapping. The thesis isabout developing a concept of protection that should be used to protect theoperators from the rotating parts of the machinery lines. The aim of the projectwas to improve work safety for operators working at the machines by producing aconcept for a protective device. The project's first part was based on ergonomic data collection methods tounderstand the operations performed on the machine and the hazard occurringduring the process. The methods used to collect data were, interviews,observations and questionnaires with the operators of the company. This was thenused to make the ergonomic analyzes hierarchical task analysis and link analysis. The data collected from the company's operators was used create 10 conceptswhich were then evaluated.

The means to political participation at the local level in Sweden are changing and this change is analyzed through a case study. The first aim is to explore the forms of public political participation in Swedish municipal Älvkarleby, namely public question time in local government, citizen motions and open meetings. A part of this is also to analyze he every day contact between citizens and representatives. The second aim concerns the reasons why politicians decide to support these means to participationThe empirical material consists mainly of semi structured interviews with local politicians, civil servants, participating citizens and local press. Official documents such as public minutes are also used in the process of creating an image of local participation.Local political participation is found to be limited but yet having the potential to strengthen democracy, provided that public decision-makers are open to a dialogue with the participants.Using Kjell Arne Røvik's theories of organisational change, the changes in local democracy can be explained as being partly rational, partly symbolic and partly identity shaping political decisions..

 This essay has been investigate a Hindu swaminarayantempel in central Sweden, its activities and function from a diaspora perspective. Also to investigate the relationship between Hindu diaspora groups and in relation to South Asia. An ethnographic method was used.The result of this study shows that the key activities temple provides the puja. Pujan is the most frequent activity in the investigated Temple. The temple also provides other activities that often are linked to anniversaries and celebrations of festive calendar, such as Diwali or gods' birthdays.The investigated temple has a similar function as other diaspora groups.

This thesis compares the impact on disk performance in a GNU/Linux  environmentwith three encryption algorithms: AES,  Serpent and Twofish in three different implementations: DM-crypt, Loop-AES and Truecrypt. For all three algorithms a key length of 256 bits is used.The thesis shows that the least performance impact during data encryption, and thus file writing, is reached by using AES or Twofish encryption implemented in DM-crypt or TrueCrypt. The thesis shows that some data operations with a sufficiently low processor utilization barely affects disk performance at all if encrypted using the optimal implementation and algorithm.It is also discovered that the performance impact during data decryption, or file reading, can be minimized by using the most efficient implementation and algorithm. The best results are met with the AES or Twofish cipher, regardless of implementation.An important conclusion that  is  drawn is that it is hard to determine a superior encryption solution for all purposes. However, by reviewing and examining the collected data from all aspects of disk performance the AES implementation in TrueCrypt is, with small marginals, determined to be the most optimal..

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

The use of spread spectrum signals has increased dramatically in military applications. Finding methods for detecting and positioning of these signals have become interesting research areas for signal intelligence purposes. One method is to measure the time difference of arrival (TDOA) that occurs when two receivers are synchronous and spatially separated. Based on the TDOA-technique an audio-demonstrator has been developed and implemented. This report describes the theory for how sound received in microphones can be used to extract information about the transmitter?s position from the measured time difference.