Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

Previous research has established coaches' important role in developing elite athletes (Durand, Bush, Thomson & Salmela 1996). Athlete enhancement and assisting athletes achieve ?peak performance? has been a major objective for elite coaches as well as sports scientists (Williams & Kendall, 2007) Despite this common goal, research also question whether sports scientists and the research they pursue really effects coaches knowledge and constitute a foundation for today and tomorrows athletic performances (Bishop 2008).  This study examined elite coaches? needs and use of sport science research as well as the interaction between elite coaches and sport scientists. Following interviews of ten elite coaches, content analysis revealed that sport science is both a formal and informal resource of knowledge for coaches. Development of athletes is seen as the main objective of research retrieval and personal and/or direct contact with the sport scientist is considered to be the best way to assemble.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

Highland Group AB was helping a customer of theirs to create an All-Terrain Vehicle (ATV), a project Highland has never been involved with before. For the wishbone arms of the wheel suspension, traditional manufacturing methods and tubes with cylindrical or square shaped cross section was preferred. We performed a simulation where the ATV was driving on a bumpy road too see the forces involved. With the results we proceeded to calculate the strength of the concepts to find out which is best suited for the tough environment in which the ATV is used. The concept that turned out to be the best was a wishbone made of circular cross section, which had good structural strength and did fulfill the demands that we required for the construction.

The purpose of this thesis is to examine the performance of queries that is expanded before translation in comparison with only translation of the queries using a bilingual dictionary, and also to see if the number of terms that was used to expand the queries was of any importance i. e. if many terms from a thesaurus helped or destroyed a query. To answer these questions i used two online thesauri, Rogets thesaurus and Merriam-Webster Online and one printed bilingual dictionary, Norstedts English-Swedish dictionary. Even though the number of examined queries is too small to draw any definite conclusions, the results suggest that expanding using a general thesaurus may have a negative effect on the queries.

This report is on concrete work during the winter and is implemented on Peab?s behalf. The assignment was to describe the differences between a summer- and a winter casting. While it shows the complications that exists, it also show what aids are available, both electronic via computer and physical aids.The information that I have developed is originally from theory in books, information on the internet as well as practical experience from knowledgeable people that works in construction output. Other theories are those I have learned throughout the education to become a construction engineer, including all oral sources over the years.The results I have come up with, I hope will be able to help future construction projects in the planning phase of a winter casting.

Examensarbetet belyser så väl fördelar som nackdelar under utveckling av USB-enheter med PIC processorn PIC16C745 som grund. Processorn används i detta projekt för att möjliggöra en effektiv distansövervakning via USB gränssnittet. I detta projekt har en USB-enhet konstruerats med uppgiften att leverera data från olika givare till en PC. Vidare publiceras dessa data på Internet via en webbserver. Givarna är av typen analoga och binära. Till de analoga givarna hör två stycken temperatur- och en ljusgivare.

The main objective of this thesis is to examine the situation concerning information technology, computers and information resources for university students at a selection of universities, and their libraries, in Sweden. Another objective is to compare this situation to what is stated in policy documents on the subject, and if the size of the university matters regarding resources. The thesis starts with a discussion of several authors, Frank Webster, Paul F. Burton and Lars Qvortrup among others, and their views on the information society. These range from whether we are living in it, are in a transition period or are still in the Industrial Society.

The advantage and the possibility of keeping track of a number of vehicles to make work practice more effective and smooth is today a favorable choice for Visual Units Logistics customers. We?ve been evaluating the software and trying to take it one step further and letting not only the individual user, but maybe, the company as a whole benefit from its advantages. This has been done by using methods like letting ourselves get to know the software, user case studies, workplace studies, interviews and future workshops. This resulted in a prototype introducing a new function designed with all collected data in mind trying to make the software, Visual Units Logistics, even more effective for the every day work practice of the user. A new function to keep track of vehicles outside the main working area at the same time as you still can keep track of the other vehicles in the field..

Purpose: The objective of this study is to illustrate how participants in leaderless based projects communicate with each other. Several studies have focused on technology-supported projects, such as open source projects, with an established project manager and goal. There is a lack, to the best of our knowledge, in studies that deal with the communication pattern in a leaderless computer supported collaborative project.Method: We have chosen to use a quantitative method where we systematically group several messages according to their content. This method was used in a similar study to illustrate the communication between participants involved in an open source project. We have taken the same Kripendorff based method and adapted it to our study by adding more descriptive variables.Theoretical perspectives: Manuel Castell discusses the aspects of a new communication power that is rooted in the individual as part of a larger creative audience.

I denna studie underso?ktes det tio vanliga ramverk inom webb branschen, ba?de de mest anva?nda ramverken samt na?gra nya uppstickare som har va?xt mycket de senaste a?ren. Fo?r att skala upp en hemsida till ma?nga anva?ndare a?r det viktigt att strukturen bakom sidan presterar bra, da?rfo?r a?r det viktigt att va?lja ra?tt ramverk. Sa? hur ska en webbutvecklare da? va?lja ramverk fo?r att kunna uppna? en bra prestanda? Det a?r allma?nt ka?nt att anva?ndare la?mnar sidor na?r responstiden o?kar.

The purpose of the following study is to examine whether or not differences can be found between a group of aspiring police students (N=59) and a student group (N=20). Comparisons were made between the following variables: general illhealth, subjective experienced stress, trait anxiety and the three coping strategies, which are emotion focused coping, problem focused coping and seeking social support. In addition the results were compared with former research on the general illhealth and trait anxiety of the police students with that of a group police officers with several years of experience (N=69).The result of this showed that the police students had a significantly better level of general than the studentgroup. Several positive relations between the variables were found, among others between illhealth and trait anxiety, subjective experienced stress and trait anxiety and also between different types of coping strategies and subjective experienced stress..

AimThe purpose of the study was to investigate how upper secondary school students experience performance demands during their physical education and health classes (PE-classes). The questions were as following: Are there differing perceptions between the sexes whether students experience performance demands? In what situations do the students feel that the demands on their performance are high during PE-classes? Do the students experience of demands on performance differ whether the physical education and health teacher is male or female? Do students feel unfairly treated by the physical education and health teacher during PE-classes?MethodSeven upper secondary schools in Stockholm?s administrative district were randomly selected to participate in the survey. The principals were contacted for further information and to set a date for performing the survey. The project leaders were present during the days the surveys were taken by students in the social science and natural science programs.

The effects of social media usage in a professional context, specifically the effects on social media usage in relation to leadership have been studied in order to determine weather or not usage can be productive for leadership in general. The study concludes that there are several benefits as well as drawbacks to leadership in using social media, but has yet to conclude weather productive or not. This study gives an overview of a relatively unexplored subject.Leadership in terms of leader, communication and group dynamics have been defined and explained in accordance with existing literature. A  brief review of computer and Internet history attempts to explain the formation and evolution of social media. Risks in terms of risks related to leadership and risks related to IT-security are taken into consideration and have been briefly explained.