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.

The aim of this study was to map the prevalence of aeolian sand dunes in Västerbotten, northern Sweden to find dunes formed during earlier deglaciation phases, which was then preserved in cold-based conditions during the youngest stadial of the Weichselian glaciation. These preserved dunes were expected to be covered by a layer of till and have a rather faint morphology compared to dunes formed during the Holocene. Consequently, high resolution LIDAR-derived images from the Swedish mapping, cadastral and land registration authority (Lantmäteriet) was used to detect the dunes throughout an area covering most of Västerbotten, above the highest coastline and below the mountain range. The analysis resulted in several new findings of aeolian dunes compared to the findings in the quaternary soil map created by the Geological Survey of Sweden. Despite the fact some of the dunes at the LIDAR-derived image had a strange faint appearance, it was quickly evident during the fieldwork that the aeolian sand was not covered by till on any of the dunes visited.

Titel: Media Literacy - En studie om mediepedagogik i forskning och empiriFörfattare: Kristin Nilsson, Sofia RidalAntal sidor: 52Abstract: In the society of today we are constantly exposed to media messages, and much research investigate people?s interest in the media. Whatever theory we choose to believe in, the facts remain: today the media is a major part of all people?s lives. During our teacher training we have encountered the concepts Media Literacy and Media Education and as future pedagogues of media we are interested in what research can tell us about them.The main aim of this paper was to find out what researchers write about Media Literacy and Media Education and to empirically investigate whether or not teachers in the Swedish secondary school teach about, with and for media.

In present there is no Swedish legislation regulating bareboat registration of Swedish ships. Despite this absence however shipowners with vessels already registered in the Swedish Vessel Register do not hesitate to take advantage of the positive aspects of bareboat registration and thereby allowing the registration of their ships in another State as well. The fact that there is a lack of legislation in this area has left a legal loophole resulting in Swedish ships being registered in a second State without any regulation providing options or protection for the different parties involved. With this as a background, the main objective of this thesis is to analyze parallel registration of ships, its consequences and the future of dual registration in Sweden. To fulfil this objective another aim is to impart a collected legal and economical presentation of the problems that may occur when a bareboat chartered vessel is registered in two different States simultaneously.

Many of the schools premises are neglected and the physical environment has not been prioritised. Instead the focus is set on scientific learning methods and pedagogic. The need for an environmental shift has not got an essential place in the governing documents for schools, although the focus on school premises should be suited to the purpose of the activity and for the pupils needs. Today the interest and the need of research within the physical environment is evermore increasing. The Swedish Work Environment Authority, present in their activityplan for 2006, that the schools premises and equipment is not adjusting to today?s activity and it is in bad condition that can lead to work-related injuries.The purpose of this essay is to bring to light a different pedagogic train of thought around the surrounding environments importance, for students learning and to compare these with our study of a selection of classrooms and what the teachers to these classrooms consider about the environments importance.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

The purpose of this Master?s thesis is to investigate the information use in teacher education students? degree projects. The first study is a reference analysis used to categorize the cited sources in 33 degree projects from the teacher education program at one Swedish university. The aim was to find out what types of sources were used, in particular the amount of citations to scholarly publications. The results of the reference analysis showed that the majority of sources used were text books.

This thesis has the purpose that through a text analysis examine how four schoolbooks for high school treats the religions Judaism and Hinduism. The schoolbooks are from the years 2000, 2001, 2003 and 2009. The perspectives are from a religious viewing point, that means that the women are religious, Jewish feminists and Hindu feminists. The theories used are written by these women and are academic litterature.  The questions are how are women represented in the schoolbooks, is the feminist critique present or are the two religions represented and described in an invariable way, and is the description of Judaism and Hinduism consistent with the curriculum?The text analysis used in this examination means that reality is organized through and by the language used by the actors in that reality.

Syftet med undersökningen är studera vad som präglar auktoriteten i den svenska skolan, undersöka värdet av goda relationer i klassrummet samt studera hur konflikthantering påverkas av gruppsituationen som råder i klassrummet. Mina frågeställningar handlar om vilken betydelse ledarskap, respekt och auktoritet får i relationen mellan lärare och elever, vad som avgör om en lärare respekteras av elever och vad det beror på att en lärare får eller inte får auktoritet i en grupp. I studien undersöks också hur det är möjligt att på olika sätt hantera konfliktsituationer.    För att undersöka detta har jag gjort strukturerade intervjuer med sex olika lärare inom gymnasiet och högstadiet, med olika bakgrund, erfarenhet och ämnesområden. Resultatet har jag sedan jämfört med olika teorier om ledarskap, grupprocesser och konflikthantering.   Min undersökning visar att auktoritet måste förtjänas genom bland annat social kompetens och goda relationer.

How do you build cities that are exciting and nice to live in? What factors in the physical environment is it that make you feel comfortable in some of the places in the city, but in other places not comfortable at all? Why do some cities have a rich public life in their public realm, while the public realm in other cities is abandoned and empty? How do you plan environments that support people?s physical and mental health? These are questions that I put to myself, and that people who are interested in or working with physical planning should ask themselves. That is why I have been studying an authority on the subject, the Danish Professor Jan Gehl, who has been researching and working with peoplefriendly public realms for 50 years. He is best known for his book Life between buildings that has been a text-book in the education of architects for more than 30 years, and to have initiated Copenhagens most famous pedestrian street, Strøget, to show his theory of how people will use the public realm, if it?s only got the right qualities.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

Aim: The nuclear accident in Fukushima, Japan, raised global criticism against nuclear power. In Sweden, the criticism has not been very visible and the government now allows a renewal of the nuclear power plants. The purpose with the study is to have a closer look on how Swedes in position of power motivate their positive attitude to nuclear power and how they conduct themselves to each other and to their opponents. The rhetorical perspective will be in focus for the analysing.Method: Four different artifacts represented by Swedes in position of power having a positiveattitude to nuclear power were chosen. Three rhetorical theories (the rhetorical arena, stasis andethos, pathos and logos) were used with the research question in focus.Result & Conclusions: The analyses resulted in conclusions about the strategies used by the participants such as: the importance of contexts, meaning for example that the greenhouse effect legitimizes nuclear power as a source of energy with important benefits.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

This thesis aims to analyse the problems concerning the reorganization of the Swedish consulary system, which took place right after the Swedish entry in the European Union in 1995. This thesis shows the underlying debate in the Parliament before the changes. It also discusses which factors caused the reorganisation. My work focuses on the Swedish consulary representation in Spain which exist of an embassy in Madrid and 20 underlying honorary consulates. The consulates are not foreign authorities but are still handeling a lot of cases as an govenmental authority.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.