Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax Consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative Consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the Consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

The master thesis deals with three completely different areas: the place, the light and the design, which all are parts of the subject landscape architecture. The Place in this paper is the graveyard, the Light is the artificial and the Design is an illumination. The common denominator is the graveyard at Galärvarvet in Stockholm, Galärvarvskyrkogården, where the three parts meet in a clear and outspoken need of new lighting. The problem formulation is: Is it possible for a graveyard to be looked upon and used as a park? How do the administrators and the designers reason in this matter and what are the Consequences for example the illumination at a graveyard? This is being investigated and discussed in general and thereafter the thesis is specifically focussed on the needs and solutions for the graveyard at Galärvarvet. The thesis, which is mainly based on facts from litterature, location studies and interviews, contains of pure parts of fact, discussion parts, different types of analyses, reflections of the author, illustrations and photos from the graveyard at Galärvarvet and also a lighting proposal for the graveyard and its close environment. The purpose of this work is to show the connection between the usage of the graveyard and its illumination. All to simplify for the administrators, planners and designers. Hopefully this thesis will be of use in the deciscion making process for future lighting projects for the graveyard administration in Stockholm as a basis for their discussion and decision process for future lighting projects..

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative Consequences.

In this study emphasis was on pupils? expectations regarding beliefs and conceptions of life among teachers within the school subject of religion. Additionally this study also concentrated on the Consequences of teachers? beliefs on their legitimacy and teaching. The study?s method was qualitative including semi-structured interviews in two separate schools.

Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.

Partly as a reaction to a perceived crisis in contemporary democracy, the nineties witnessed an upsurge in different forms of citizens? fora, dedicated to the promotion of increased participation by the citizen in the political process. Youth councils are a special point in case as they entail the general characteristics of a deliberative forum, with an emphasis on political learning. This study aims to undertake an evaluation of a regional youth council in the region of Skåne in the south of Sweden. Through qualitative analysis, the study aims to portray the origin, purposes and Consequences of such a forum.

Background: Postoperative infections are a serious patient safety problem and affects about 3 % of all patients undergoing surgery. The Consequences are prolonged hospital stays, high social costs, increased use of antibiotics and impaired quality of life for the patient. It has been shown that postoperative infections may be caused by contamination already in the operating room. Today we know that there is growth of microorganisms on the instrument table´s top, but there is a research gap about the instrument table's edges.Aim: To examine if the sterile drape on the instrument table´s edges are sterile after finished surgery.Method: Contact plates are printed on strategically selected areas on the sterile drapes top and edges. In the pilot study, a total of 51 cultures were taken at the end of three operations which lasted over three hours.Results: Growth on the top surface and the edges of the sterile drape were detected.

The aim of this study was to examine young adult cannabis users? attitudes towards cannabis and their perception of the normalization of cannabis. The purpose was also to explore how their views of cannabis correspond with norms regarding cannabis. This study is based on interviews with five young adult cannabis users. The theoretical framework is based on Parker?s normalization thesis, Goffman?s notion of stigma, Becker?s definition of outsiders and the definition of social identity developed by Stone.

Alltfler människor kommer idag i kontakt med hemsjukvården, antingen som personal eller som patient. Det är sedan tidigare känt att våld är ett relativt vanligt förekommande arbetsmiljöproblem inom sjukvården. Utsattheten för våld tros vara större inom hemsjukvården där personalen ofta arbetar ensamma. Syftet med denna studie var att beskriva det våld som vårdpersonalen inom hemsjukvården utsätts för och vilka konsekvenser detta får. För att sammanställa den vetenskapliga forskning som finns inom området genomfördes en deskriptiv litteraturstudie.

Background: Loneliness is an ordinary but complex concept which exist of several dimensions. Loneliness can mean and create suffering for the individual but there is sometimes a need to be alone and some individuals who live alone can experience a communion with the existence itself.Aim: To clarify the concept loneliness and its complexity with focus on the experience of loneliness in elderly individuals.Method: Walker and Avants (2005) model for concept analysisResults: The defining attributes the analysis resulted in that the experience of loneliness in elderly individual's is: a subjective and unique experience; positive or negative and ranges in intensity; strongly connected to communion and social relationships with other individuals; connected to loss and miss of one or several elements as meaningful interactions, communion, physical abilities, work, respect, health and quality of life. The attributes were also closely connected to their antecedents and Consequences. To clarify the concept further was a model case, a borderline case and a contrary case created. The empirical referents are presented in the discussion.Conclusion: Through clarifying the core of the concept with focus on elderly individual's experience of loneliness is the hope that this concept analysis can support nursing staff to search for understanding for the elderly individual's experience of loneliness and pay attention to its complexity..

Bullying can have serious Consequences on everyone involved. Consequently it is important that school counselors are able to intervene. Thereby they need an unambiguous definition and knowledge about bullying that has been produced from research so they do not make mistakes that could lead to further damaging of the students. Thus the aim of this study was to examine how school counselors define bullying compared to the views held by scientists and students in secondary school. Through a review of previously done research the definitions of scientists and schoolchildren was summarized.

Central labour market actors have come to an agreement ? Sweden is going to need labour migration. In spite of the agreement the actors disagree upon how the labour migration should be designed. This essay examines how the union organisation, LO presents labour migration in their rapports during the years 2000-2006. This is done through Laclau and Mouffes discourse theory and a merge with postcolonial theory.

In the year 1783 a fissure eruption from Laki in the southern part of Iceland produced a large amount of volcanic gases during a period of eight months. The volcanic gases and aerosols spread across the northern hem sphere due to ideal weather conditions and had a substantial impact on the environment, human health and also climate effects. This, so called dry fog, caused severe health problems, which led to death casualties, killing animals, crops and other vegetation. The consequence was a widespread famine which was aggravated by a hard and long winter in 1783/84. Analysis shows that the Icelandic volcanoes are the primary risk to produce dry fog that can affect Sweden.