The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Background: At this present moment, one of the largest changes in the Swedish employment market is occurring, as the people born in the 1940's are retiring. The Generation Y, people born in the 1980's, will enter. Will this have an affect on motivation and leadership, and in that case, in what way Aim: The purpose of this essay is to investigate whether or not Generation Y (born in the 1980's) has an effect on the perceptions on how to lead and motivate employees. Based on research and our empirical results from qualitative interviews at one of Sweden's largest banks, our research questions are:1. Are executives' and employees' perceptions regarding Generation Y in line with previous research 2.

Today Europe is faced with an identity crisis concerning its borders. Turkey stands at the threshold for an EU-membership while the EU-Commission is trying to formulate what constitutes a European identity. This identity seeking process will determine the future not only for Turkey, but also for immigrants now living in Europe.In this thesis a discourse analysis, underpinned by socialconstructionist theory, is conducted to explore how the European identity has been constructed throughout history up until today. A starting point is that identity always is defined through a dialectical relationship to "otherness". Therefore the analysis is focused not only on what a European identity consists of but also what and who it excludes.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

 To enjoy work, and be satisfied in the work you do, is important to most people. Work scientific research shows that dissatisfaction with physical or the psychosocial work environment often gives negative effects on the performed work. The purpose of our study is to chart the experience in work satisfaction and psychosocial work environment amongst nurses within psychiatric care. It is an empiric cross section study. The participants in the study contains nurses who are either employed on a conditional tenure or have a temporary post (>3 months) in policlinics and wards in general adult psychiatric care (n=126).

This project is a study in how to represent the Swedish magician and variety artist Carl-Einar Häckner in a web-based environment. With a starting point focusing on illustration I wanted to produce a web environment that would function as a prototype for a webpage. My personal aim was to explore and gain new experiences from working in a digital interactive environment. I wanted to use animation and illustration to create an atmosphere and communicate emotions, and in the end find out a way of how to integrate that with a more text based content. The project is a personal project based on my interpretation of the work of Carl-Einar Häckner and an effort to translate Häckners expression and the emotions he evokes in his variety shows into image..

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.

The purpose of this study was principally to illuminate and describe how the alteration in law (1994:137) about the reception of asylum seekers and others has been implemented at some different authorities in Sweden, according to separated children; children who have fled to Sweden without their parents or other adult guardians. Beside this I want to, as a part, describe how the child perspective looks like at the authorities. The study refers to illuminate and describe the first time for the separated children in Sweden, which means from the arrival and about one year ahead. Qualitative interviews have been used as a method to especially investigate how the subjects of my interview understand their commission according to the separated children, how the practice situation looks like for and according to the separated children in relation to existing laws and instructions and finally how my subjects of interview think about the above mentioned alteration in law (1994:137), which means distribution of responsibility between Swedish authorities.My study showed that there were implementation problems according to the alteration in law (1994:137). The intentions to make it better for the separated children through the law alteration don't work in a good or satisfying way in the practice situation..

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.

In this thesis, the introduction of smoke-free restaurants and bars in several EU Member States in a policy convergence perspective is studied. The thesis sets out to explain whether policy convergence has occurred and the possible explanations connected with it. It is stated that 15 out of 25 EU Member States had introduced or decided to introduce smoke-free restaurants and bars up to April, 2006. Out of all the countries in the world, 35, including the EU Member States, had introduced or decided to introduce smoke-free restaurants and bars. The result is analysed by using policy convergence theory and by putting the case in a global environment where tobacco control has become an ever more central theme for public health policy.The EU Member States are different in several ways considered to be important factors for policy convergence, such as cultural, institutional and socio-economic similarities, and the conclusion is made that EU membership has been a most crucial factor for the rapidity of the policy diffusion.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

The aim has been to investigate and describe how gender-neutral design, concerning typefaces and colours, can be created. Based on my results I?ve designed a cover for a recipe-book to make it appealing to both women and men. I have been doing my research based on questions such as; Does feminine and masculine design, concerning typefaces and colours exist? And if so what characterizes it? Does gender-neutral design, concerning typefaces and colours exist? And if so what characterizes it? Is it possible to design a cover for a recipe-book in a gender-neutral way, concerning typefaces and colours? The first part of my research consists of a literature study based on keywords such as gender, graphic design, gender theory, typeface, androgynous, visual communication, colour, shape, feminine, masculine, and book design.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

Forskning som gjorts tidigare har visat att skoltrivsel minskar med elevernas stigande ålder. Vi anser att det är ett relevant ämne som berör många människor, inte minst elever och lärare. Båda parter måste tillsammans skapa möjligheter för att skoltrivsel ska vara något positivt, där alla trivs och mår bra. Därför var vårt syfte med studien att undersöka vad elever och lärare anser om skoltrivsel.Vi utförde kvalitativa gruppintervjuer med elever i årskurs 5 och 9, samt enskilda intervjuer med deras lärare.Resultatet visar att skoltrivsel i denna studie inte minskar med elevernas ålder. Alltså handlar det inte om, som i tidigare studier, att eleverna trivs mindre bra bara för att de kommer in i puberteten eller att stress påverkar dem.